Tariff item · Chapter 16 · Section IV, Prepared foodstuffs

HS 1603 00 20Extracts of fish

Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates or of insects › Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

Customs duty
30%
Tariff rate
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
5%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate30%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA0%Japan
India–Malaysia CECA0%Malaysia
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Korea CEPA5%South Korea
SAFTA5%Sri Lanka
India–UAE CEPA6%United Arab Emirates
India–Australia ECTA12.9%Australia
SAPTA15%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA51/2025-Customs24%Switzerland, Iceland, Liechtenstein, Norway
India–Oman CEPA20/2026-Customs24%Oman

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

  • Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
  • Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
  • Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
  • Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

Documents: Sanitory Import Permit/Permit for Import of Livestock Products (DAHD); FSSAI Import License (FSSAI).

"*As enclosed in CBIC instruction no 30/2022-CUS dtd 14-11-22,FSSAI vide their order dtd 10-10-22 decided mandatory registration of foreign manufacturing facilities for foods categories (Milk and Milk Products, Meat and Meat Products including Poultry, Fish and their Product,Egg Powder,Infant Food and Nutraceuticals) and requested exporting countries to provide list of existing manufacturers and those intending to export such products to India in the attached format*Further vide FSSAI notice dtd 11-01-23 and CBIC instuction no 05/2023-CUS dtd 08-02-23 and in modification to CBIC instuctions no.31/2022-cus dtd 14-01-22 and FSSAI order dtd 17-10-22 it was clarified to permit Import of specified high risk products such as (Milk and Milk Products, Meat and Meat Products including Poultry, Fish and their Product,Egg Powder,Food For Infant Nutrition/Infant Food and Nutraceuticals.Health Supplements,Food For Dietary Uses. Probiotic and Prebiotic Foods.Foods for Special Medical Purpose) only through designated 79 ports as per attached annexure from 01-03-23*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,Proper Officer should verify and ensure that the mandatory documents-specimen copy of label[0110fs], Health Certificate[6360aq], FSSAI Import license[911001], sanitary Import permit[911df1]have been uploaded in (E-Sanchit) before giving Out-of-Charge(OOC)*Ensure compliance of general notes 4(d) of Sched-I of ITC(HS) 2022 for food Import entry points*Refer letter no.1828/Misc Matters/fssai/Imports-2021 DT 17-06-22 regarding rectifiable labeling information for Imported food consignments and order no.1828/Misc Matters/fssai/Imports-2021 DT 17-06-2022 regarding Import of clove stem received from food safety and standards Authority of India and CBIC instruction no.10/2022-Customs dtd 28-06-22 wrt to para 2 on the rectifiable labeling information for Imported food consignments*The Importer must upload the veterinary Health Certificate issued by the exporting country with document code 853AQ1 for the concerned Customs Tariff Items (CTIS) listed in annexure a (sl.no 1) of circular no 24/2022-CUS dtd 28-11-2022.the Importer must upload the laboratory reports/Certificate of Analysis (COA) with document code 001AQ1, for the concerned CTIS listed in annexure a (sl.no 2) of circular no 24/2022-CUS dtd 28-11-2022.the Importer must quote the irn generated in esanchit pertaining to sanitary Import permit with document code 911df1, issued and uploaded by AQCS, for the concerned CTIS listed in annexure a (sl.no 3) of circular no 24/2022-CUS dtd 28-11-2022 to obtain the NOC.ref CBIC instruction no 09/23-CUS DT 07-03-23 in modification to instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under F.No.Import/tfm/Apex/2022-fssai and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for Imported food consignment*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 12%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 102Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%1/2017-Central Tax (Rate)
From 22 Sep 20255%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates——
160301Of fish or crustaceans in chilled or frozen form4%Rs. 46.3 per Kg
160399Others0.15%—

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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.4% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

  • Wildlife Crime Control Bureau (WCCB): a clearance or certificate before export, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
  • Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

*EXPORT OF ALL WILD ANIMALS, ANIMAL ARTICLES INCLUDING THEIR PRODUCTS AND DERIVATIVES EXCLUDING THOSE FOR WHICH OWNERSHIP CERTIFICATES HAVE BEEN GRANTED AND ALSO THOSE REQUIRED FOR TRANSACTIONS FOR EDUCATION, SCIENTIFIC RESEARCH AND MANAGEMENT UNDER WILD LIFE (PROTECTION) ACT, 1972 INCLUDING THEIR PARTS AND PRODUCTS. IS PROHIBITED REF - SL. NO. 1 OF SCHEDULE-2 ITC HS EXPORT POLICY* AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F. NO. 450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1603 00, and China's below.

China: the same goods (1603 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 1603 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
1603.00.00.10Meat containing components of endangered wild animals and fish含濒危野生动物及鱼类成分的肉5%MFN rate (no APTA concession on this line)5%13%0%ABFERSPQ
1603.00.00.90Extracts and juices of meat and aquatic products肉及水产品的精、汁5%MFN rate (no APTA concession on this line)5%13%13%ABRSPQ
  • 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

1603.00.00Extracts and juices of meat, fish, crustaceans, molluscs or other aquatic invertebrates

1603.00.00.10Meat containing components of endangered wild animals and fish含濒危野生动物及鱼类成分的肉

Refers to wild animals and fish of heading 02.08 and subheading 0301.92指品目02.08及子目0301.92野生动物及鱼类

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
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
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
  • 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
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • 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.Processing method (extracts, juices)加工方法(精、汁)
  • 3.Packing specifications包装规格
  • 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
9.2%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
17.3%
Brunei
17.3%
Cambodia
17.3%
South Korea
23%
Laos
17.3%
Malaysia
17.3%
New Zealand
18.4%
Singapore
17.3%
Thailand
17.3%
Vietnam
17.3%
Japan
17.5%
Indonesia
17.3%
Philippines
17.3%
Myanmar
17.3%
CIQ codes
  • 1603000010101Meat containing endangered wild animal and fish components (refers to wild animals and fish of heading 02.08 and subheading 0301.92) (aquatic products)含濒危野生动物及鱼类成分的肉(指品目02.08及子目0301.92野生动物及鱼类)(水产制品)
  • 1603000010102Meat containing endangered wild animal and fish components (refers to wild animals and fish of heading 02.08 and subheading 0301.92) (canned fish)含濒危野生动物及鱼类成分的肉(指品目02.08及子目0301.92野生动物及鱼类)(鱼类罐头)
1603.00.00.90Extracts and juices of meat and aquatic products肉及水产品的精、汁

Aquatic products refer to fish, crustaceans, molluscs or other aquatic invertebrates水产品指鱼、甲壳动物、软体动物或其他水生无脊椎动物

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
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
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • 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.Processing method (extracts, juices)加工方法(精、汁)
  • 3.Packing specifications包装规格
  • 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
9.2%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
17.3%
Brunei
17.3%
Cambodia
17.3%
South Korea
23%
Laos
17.3%
Malaysia
17.3%
New Zealand
18.4%
Singapore
17.3%
Thailand
17.3%
Vietnam
17.3%
Japan
17.5%
Indonesia
17.3%
Philippines
17.3%
Myanmar
17.3%
CIQ codes
  • 1603000090101Extracts and juices of meat and aquatic products (aquatic products refer to fish, crustaceans, molluscs or other aquatic invertebrates) (aquaculture products)肉及水产品的精、汁(水产品指鱼、甲壳动物、软体动物或其他水生无脊椎动物)(养殖水产制品)
  • 1603000090102Extracts and juices of meat and aquatic products (aquatic products refer to fish, crustaceans, molluscs or other aquatic invertebrates) (wild aquatic products)肉及水产品的精、汁(水产品指鱼、甲壳动物、软体动物或其他水生无脊椎动物)(野生水产制品)

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

Sources

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.