Heading · Chapter 16 · Section IV, Prepared foodstuffs
HS 1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates or of insects
- Customs duty
- 30%
- 15 tariff items
- GST now
- 5%
- Import policy
- Mostly Free
- Prohibited: 1 item
- Export policy
- Mostly Free
- Prohibited: 1 item
- Unit
- kg
- Duty in China
- 4.1% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
12 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 |
|---|---|---|---|---|
| 1604 11 00 | Salmon | 30% | 5% | kg |
| 1604 12 | Herrings | 30% | 5% | kg |
| 1604 13 | Sardines, sardinella and brisling or sprats | 30% | 5% | kg |
| 1604 14 | Tunas, skipjack tuna and bonito (Sarda spp) | 30% | 5% | kg |
| 1604 15 00 | Mackerel | 30% | 5% | kg |
| 1604 16 00 | Anchovies | 30% | 5% | kg |
| 1604 17 00 | Eels | 30% | 5% | kg |
| 1604 18 00 | Shark fins | 30% | 5% | kg |
| 1604 19 00 | Other | 30% | 5% | kg |
| 1604 20 00 | Other prepared or preserved fish | 30% | 5% | kg |
| 1604 31 00 | Caviar | 30% | 5% | kg |
| 1604 32 00 | Caviar substitutes | 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 15 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: 14 tariff items
- Prohibited: 1 tariff item
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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 103 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% | 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 |
|---|---|---|---|
| 1604 | Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs | — | — |
| 160401 | Surimi analogue product | 4% | Rs. 12.4 per Kg |
| 160499 | Others | 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: 14 tariff items
- Prohibited: 1 tariff item
China: the same goods (1604)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 27 in force and 7 expired under 1604. 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 |
|---|---|---|---|---|---|---|
| 1604.11.10.00 | Prepared or preserved Atlantic salmon制作或保藏的大西洋鲑鱼 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | ABRSPQ |
| 1604.11.90.00 | Other prepared or preserved salmon制作或保藏的其他鲑鱼 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | ABRSPQ |
| 1604.12.00.00 | Prepared or preserved herrings制作或保藏的鲱鱼 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1604.13.00.00 | Sardines, sardinella, brisling or sprats, prepared or preserved制作或保藏的沙丁鱼、小沙丁鱼属、黍鲱或西鲱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1604.14.00.00 | Prepared or preserved tunas, skipjack and bonitos制作或保藏的金枪鱼、鲣及狐鲣 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1604.15.00.00 | Prepared or preserved mackerel制作或保藏的鲭鱼 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1604.16.00.00 | Anchovies, prepared or preserved制作保藏的醍鱼 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1604.17.00.10 | Prepared or preserved marbled eel制作或保藏的花鳗鲡 | 4.1%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABERSPQ |
| 1604.17.00.20 | Prepared or preserved European eel制作或保藏的欧洲鳗鲡 | 4.1%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABEFRSPQ |
| 1604.17.00.90 | Other prepared or preserved eels其他制作或保藏的鳗鱼 | 4.1%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1604.18.00.10 | Prepared or preserved endangered shark fins制作或保藏的濒危鲨鱼鱼翅 | 9.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 0% | AFEBRSPQ |
| 1604.18.00.90 | Other prepared or preserved shark fins制作或保藏的其他鲨鱼鱼翅 | 9.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | ABRSPQ |
| 1604.19.20.00 | Prepared or preserved tilapia制作或保藏的罗非鱼 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1604.19.31.00 | Prepared or preserved spotted channel catfish制作或保藏的斑点叉尾鮰鱼 | 4.1%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1604.19.39.00 | Other prepared or preserved channel catfish制作或保藏的其他叉尾鮰鱼 | 4.1%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1604.19.90.10 | Prepared or preserved endangered fish制作或保藏的濒危鱼类 | 4.1%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | AFEBRSPQ |
| 1604.19.90.90 | Other prepared or preserved fish制作或保藏的其他鱼 | 4.1%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1604.20.11.10 | Canned fins of endangered sharks濒危鲨鱼鱼翅罐头 | 9.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 0% | ABFERSPQ |
| 1604.20.11.90 | Other canned shark fins其他鲨鱼鱼翅罐头 | 9.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | ABRSPQ |
| 1604.20.19.10 | Canned endangered fish, not whole or in pieces非整条或切块的濒危鱼罐头 | 4.1%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABFERSPQ |
| 1604.20.19.90 | Other canned fish, not whole or in pieces非整条或切块的其他鱼罐头 | 4.1%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1604.20.91.10 | Prepared or preserved endangered shark fins制作或保藏的濒危鲨鱼鱼翅 | 9.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 0% | ABFERSPQ |
| 1604.20.91.90 | Prepared or preserved other shark fins制作或保藏其他鲨鱼鱼翅 | 9.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | ABRSPQ |
| 1604.20.99.10 | Other prepared or preserved fish, endangered species其他制作或保藏的濒危鱼 | 4.1%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABFERSPQ |
| 1604.20.99.90 | Other prepared or preserved fish其他制作或保藏的鱼 | 4.1%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1604.31.00.00 | Caviar鲟鱼子酱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABFERSPQ |
| 1604.32.00.00 | Sturgeon caviar substitutes鲟鱼子酱代用品 | 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.
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
Previous1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebratesOne level upChapter 16Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates or of insectsNext1605Crustaceans, molluscs and other aquatic invertebrates, prepared or 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.