Subheading · Chapter 05 · Section I, Live animals
HS 0508 00Coral and similar materials, unworked or simply prepared but not otherwise worked, shells of molluscs, crustaceans or echinoderms and cuttle bone, unworked or simply prepared but not cut to shape, powder and waste thereof
Products of animal origin, not elsewhere specified or included › Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof
- Customs duty
- 30%
- 6 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Mostly Free
- Prohibited: 1 item
- Unit
- kg
- Duty in China
- 12%
- On Indian goods
Codes under this subheading
6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 0508 00 10 | Coral | 30% | 5% | kg |
| 0508 00 20 | Chanks | 30% | 5% | kg |
| 0508 00 30 | Cowries | 30% | 5% | kg |
| 0508 00 40 | Cuttlefish bones | 30% | 5% | kg |
| 0508 00 50 | Shells | 30% | 5% | kg |
| 0508 00 90 | Other | 30% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 6 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 6 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 16 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 0508 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 5 tariff items
- Prohibited: 1 tariff item
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0508 00, and China's below.
China: the same goods (0508 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 0508 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 0508.00.10.10 | Powder and waste of endangered coral and endangered aquatic products濒危珊瑚及濒危水产品的粉末、废料 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 0% | AFEBPQ |
| 0508.00.10.90 | Powders and waste of shells and bones of other aquatic products其他水产品壳、骨的粉末及废料 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | ABPQ |
| 0508.00.90.10 | Shells, bone of endangered coral and endangered aquatic products濒危珊瑚及濒危水产品的壳、骨 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 0% | AFEBPQ |
| 0508.00.90.90 | Other shells and bones of aquatic products其他水产品的壳、骨 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | ABPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
0508.00.10Powders and waste of shells of molluscs, crustaceans or echinoderms, and cuttle-bone
0508.00.10.10Powder and waste of endangered coral and endangered aquatic products濒危珊瑚及濒危水产品的粉末、废料
Including shells of molluscs, crustaceans or echinoderms, but excluding powder and waste of cuttle-bone包括介、贝、棘皮动物壳,不包括墨鱼骨的粉末、废料
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- None
- General import duty
- 35%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
- 3.In powder and waste form是否为粉末及废料
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 8.4%
- Ecuador
- 10.2%
- Serbia
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0508001010101Powder and waste of endangered corals and aquatic products (incl. shells of molluscs, crustaceans, echinoderms, excl. cuttle-bone powder and waste) (unprocessed shrimp and crab shells)濒危珊瑚及濒危水产品的粉末、废料(包括介、贝、棘皮动物壳,不包括墨鱼骨的粉末、废料)(未经加工虾蟹壳)
- 0508001010999Powder and waste of endangered coral and endangered aquatic products (incl. shells of molluscs, crustaceans or echinoderms, excluding cuttle-bone powder and waste) (excl. unprocessed shells of crustaceans)濒危珊瑚及濒危水产品的粉末、废料(包括介、贝、棘皮动物壳,不包括墨鱼骨的粉末、废料)(除未经加工虾蟹壳外)
0508.00.10.90Powders and waste of shells and bones of other aquatic products其他水产品壳、骨的粉末及废料
Including powder and waste of shells of molluscs, crustaceans or echinoderms, cuttle-bone包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- None
- General import duty
- 35%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
- 3.In powder and waste form是否为粉末及废料
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 8.4%
- Ecuador
- 10.2%
- Serbia
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0508001090101Other powders and waste of shells and bones of aquatic products (including shells of molluscs and crustaceans, echinoderm shells, cuttlefish bone powder and waste) (medicinal ark shell)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用瓦楞子)
- 0508001090102Other powders and waste of shells and bones of aquatic products (including shells of molluscs and crustaceans, echinoderm shells, cuttlefish bone powder and waste) (medicinal cuttlefish bone)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用海螵蛸)
- 0508001090103Other powders and waste of shells and bones of aquatic products (including shells of molluscs, crustaceans, echinoderms, cuttle-bone powder and waste) (medicinal clam shells)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用蛤壳)
- 0508001090104Other powders and waste of shells and bones of aquatic products (including shells of molluscs and crustaceans, echinoderm shells, cuttlefish bone powder and waste) (medicinal abalone shell)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用石决明)
- 0508001090105Other powders and waste of shells and bones of aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttle-bone) (medicinal oyster shells)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用牡蛎(壳))
- 0508001090106Other powders and waste of shells and bones of aquatic products (including shells of molluscs and crustaceans, echinoderm shells, cuttlefish bone powder and waste) (medicinal mother-of-pearl)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用珍珠母)
- 0508001090107Powders and waste of shells, bones of other aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttle-bone powder and waste) (Chitin)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(甲壳素(几丁质))
- 0508001090108Other powders and waste of shells and bones of aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttle-bone powder and waste) (other animal powders, n.e.s., for feed use)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(未列出的饲料用其他动物粉)
- 0508001090109Other powders and waste of shells and bones of aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttle-bone) (unprocessed shrimp and crab shells)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(未经加工虾蟹壳)
- 0508001090110Other powders and waste of shells and bones of aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttle-bone powder and waste) (other animal powders, n.e.s., for industrial use)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(未列出的工业用其他动物粉)
0508.00.90Coral and similar materials; shells of molluscs, crustaceans or echinoderms, cuttle-bone
0508.00.90.10Shells, bone of endangered coral and endangered aquatic products濒危珊瑚及濒危水产品的壳、骨
Shells of molluscs, crustaceans or echinoderms, excluding cuttle-bone包括介、贝、棘皮动物的壳,不包括墨鱼骨
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
- 3.In powder and waste form是否为粉末及废料
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 8.4%
- Ecuador
- 9.9%
- Serbia
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0508009010101Shells and bones of endangered coral and endangered aquatic products (incl. shells of molluscs, crustaceans, echinoderms, excl. cuttle-bone) (unprocessed shrimp and crab shells)濒危珊瑚及濒危水产品的壳、骨(包括介、贝、棘皮动物的壳,不包括墨鱼骨)(未经加工虾蟹壳)
- 0508009010999Shells and bones of endangered coral and endangered aquatic products (incl. shells of molluscs, crustaceans or echinoderms, but excl. cuttlefish bone) (excl. unprocessed shells of crustaceans)濒危珊瑚及濒危水产品的壳、骨(包括介、贝、棘皮动物的壳,不包括墨鱼骨)(除未经加工虾蟹壳外)
0508.00.90.90Other shells and bones of aquatic products其他水产品的壳、骨
Including shells of molluscs, crustaceans or echinoderms, cuttle-bone包括介、贝、棘皮动物的壳,墨鱼骨
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
- 3.In powder and waste form是否为粉末及废料
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 8.4%
- Ecuador
- 9.9%
- Serbia
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0508009090101Other shells and bones of aquatic products (including shells of molluscs, crustaceans, echinoderms, cuttle-bone) (unprocessed shells of shrimps and crabs)其他水产品的壳、骨(包括介、贝、棘皮动物的壳,墨鱼骨)(未经加工虾蟹壳)
- 0508009090999Shells and bones of other aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttlefish bone) (excl. unprocessed shells of shrimps and crabs)其他水产品的壳、骨(包括介、贝、棘皮动物的壳,墨鱼骨)(除未经加工虾蟹壳外)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous0507 90OtherOne level up0508Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereofNext0510 00Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.