Subheading · Chapter 16 · Section IV, Prepared foodstuffs
HS 1604 14Tunas, skipjack tuna and bonito (sarda spp.)
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates or of insects › Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
- Customs duty
- 30%
- 2 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5%
- On Indian goods
Codes under this subheading
2 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 14 10 | Tunas | 30% | 5% | kg |
| 1604 14 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 2 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 tariff items
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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1604 14, and China's below.
China: the same goods (1604 14)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1604 14. 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 |
|---|---|---|---|---|---|---|
| 1604.14.00.00 | 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 |
- 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
1604.14.00Tunas, skipjack and bonitos (Sarda spp.), prepared or preserved, whole or in pieces
1604.14.00.00Prepared or preserved tunas, skipjack and bonitos制作或保藏的金枪鱼、鲣及狐鲣
Whole or in pieces, but not minced整条或切块,但未绞碎
- 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.Form (whole, cut, minced, etc.)状态(整条、切块、绞碎等)
- 3.Method of processing (roasted, fried, deep-fried, etc.)加工方法(烤、煎、炸等)
- 4.Packing specifications包装规格
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 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
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 1604140000101Prepared or preserved tunas, skipjack or bonito (Sarda spp.) (whole or in pieces, but not minced) (tuna aquatic products)制作或保藏的金枪鱼、鲣及狐鲣(狐鲣属)(整条或切块,但未绞碎)(金枪鱼水产制品)
- 1604140000102Prepared or preserved tunas, skipjack and bonito (Sarda spp.) (whole or in pieces, but not minced) (skipjack aquatic products)制作或保藏的金枪鱼、鲣及狐鲣(狐鲣属)(整条或切块,但未绞碎)(鲣鱼水产制品)
- 1604140000103Prepared or preserved tunas, skipjack and bonito (Sarda spp.) (whole or in pieces, but not minced) (bonito (Sarda spp.) aquatic products)制作或保藏的金枪鱼、鲣及狐鲣(狐鲣属)(整条或切块,但未绞碎)(狐鲣(狐鲣属)水产制品)
- 1604140000104Prepared or preserved tunas, skipjack or bonitos (Sarda spp.) (whole or in pieces, but not minced) (canned tuna)制作或保藏的金枪鱼、鲣及狐鲣(狐鲣属)(整条或切块,但未绞碎)(金枪鱼罐头)
- 1604140000105Prepared or preserved tunas, skipjack and bonito (Sarda spp.) (whole or in pieces, but not minced) (canned skipjack)制作或保藏的金枪鱼、鲣及狐鲣(狐鲣属)(整条或切块,但未绞碎)(鲣鱼罐头)
- 1604140000106Prepared or preserved tunas, skipjack & bonito (Sarda spp.) (whole or in pieces, not minced) (canned bonito (Sarda spp.))制作或保藏的金枪鱼、鲣及狐鲣(狐鲣属)(整条或切块,但未绞碎)(狐鲣(狐鲣属)罐头)
- 1604140000107Prepared or preserved tunas, skipjack and bonito (Sarda spp.) (whole or in pieces, but not minced) (aquaculture tuna products)制作或保藏的金枪鱼、鲣鱼及狐鲣(狐鲣属)(整条或切块,但未绞碎)(养殖金枪鱼水产制品)
- 1604140000108Prepared or preserved tunas, skipjack & bonito (Sarda spp.) (whole or in pieces, not minced) (farmed skipjack aquatic products)制作或保藏的金枪鱼、鲣鱼及狐鲣(狐鲣属)(整条或切块,但未绞碎)(养殖鲣鱼水产制品)
- 1604140000109Prepared or preserved tunas, skipjack and bonitos (Sarda spp.) (whole or in pieces, but not minced) (aquaculture products of bonitos (Sarda spp.))制作或保藏的金枪鱼、鲣鱼及狐鲣(狐鲣属)(整条或切块,但未绞碎)(养殖狐鲣(狐鲣属)水产制品)
- 1604140000110Prepared or preserved tunas, skipjack or bonito (Sarda spp.) (whole or in pieces, but not minced) (canned farmed tuna)制作或保藏的金枪鱼、鲣鱼及狐鲣(狐鲣属)(整条或切块,但未绞碎)(养殖金枪鱼罐头)
- 1604140000111Prepared or preserved tunas, skipjack and bonito (Sarda spp.) (whole or in pieces, but not minced) (canned farmed skipjack)制作或保藏的金枪鱼、鲣鱼及狐鲣(狐鲣属)(整条或切块,但未绞碎)(养殖鲣鱼罐头)
- 1604140000112Prepared or preserved tunas, skipjack or bonito (Sarda spp.) (whole or in pieces, but not minced) (canned farmed bonito (Sarda spp.))制作或保藏的金枪鱼、鲣鱼及狐鲣(狐鲣属)(整条或切块,但未绞碎)(养殖狐鲣(狐鲣属)罐头)
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
- 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 19 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 19 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.