Heading 
No.

Description of goods 

Unit

Rate of duty

(1) 

(2) 

(3)

     (4) 

0301 

Live Fish 

0301 10 00 

- Ornamental fish 

Kg.

Nil 

- Other live fish :

0301 91 00 

--- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Kg.

Nil 

0301 92 00

-- Eels (Anguilla spp.)

Kg.

Nil 

0301 93 00 

-- Carp 

Kg.

Nil 

0301 94 00

-- Bluefin tunas (Thunnus thynnus)

Kg.

Nil 

0301 95 00

-- Southern bluefin tunas (Thunnus maccoyii)

Kg.

Nil

0301 99 00 

--Other 

Kg.

Nil 

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 0304 

- Salmonidae, excluding livers and roes :

0302 11 00 

-- Trout (Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Kg.

Nil 

0302 12 00 

-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Kg.

Nil 

0302 19 00 

--Other 

Kg.

Nil 

- Flat fish (Pleuronectidae, Bothidae, Cynoglos-sidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :

0302 21 00 

--Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

Kg.

Nil 

0302 22 00 

-- Plaice (Pleuronectes platessa)

Kg.

Nil 

0302 23 00 

-- Sole (Solea spp.)

Kg.

Nil 

0302 29 00 

--Other 

Kg.

Nil 

- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes:

0302 31 00 

-- Albacore or longfinned tunas (Thunnus alalunga)

Kg.

Nil 

0302 32 00 

-- Yellowfin tunas (Thunnus albacares)

Kg.

Nil 

0302 33 00 

-- Skipjack or stripe-bellied bonito 

Kg.

Nil 

0302 34 00

--Bigeye tunas (Thunnus obesus)

Kg.

            Nil

0302 35 00

--Bluefin tunas (Thunnus thynnus)

Kg.

            Nil

0302 36 00

--Southern blufin (Thunnus maccoyii)

Kg.

Nil

0302 39 00 

--Other 

Kg.

Nil 

0302 40 00 

- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes 

Kg.

 Nil 

0302 50 00 

- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes 

Kg.

Nil 

- Other fish, excluding livers and roes :

0302 61 00 

-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

Kg.

Nil 

0302 62 00 

-- Haddock (Melanogrammus aeglefinus)

Kg.

Nil 

0302 63 00 

-- Coalfish (Pollachius virens)

Kg.

Nil 

0302 64 00 

-- Mackerel (Scomber scombrus, Scomber austral asicus, Scomber japonicus)

Kg.

Nil 

0302 65 00 

-- Dogfish and other sharks 

Kg.

Nil 

0302 66 00 

-- Eels (Anguilla spp.)

Kg.

Nil 

0302 67 00

-- Swordfish (Xiphias gladius)

Kg.

Nil

0302 68 00

-- Toothfish (Dissostichus spp.)

Kg.

Nil

0302 69 

--Other 

0302 69 10 

--- Hilsa

Kg. 

Nil 

0302 69 20

--- Dara

Kg.

Nil 

0302 69 30

--- Pomfret

Kg.

Nil 

0302 69 90 

--- Other 

Kg.

Nil 

0302 70 00 

- Livers and roes 

Kg.

Nil 

0303 

Fish, frozen, excluding fish fillets and other fish meat of heading No. 0304 

- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes

0303 11 00

--Sockeye Salmon (Red Salmon) (Oncorhynchus nerka)

Kg.

Nil

0303 19 00

--Other

Kg.

Nil

- Other salmonidae, excluding livers and roes :

0303 21 00 

-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Kg.

Nil

0303 22 00 

-- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Kg.

Nil

0303 29 00 

-- Other 

Kg.

Nil

-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :

0303 31 00 

-- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

Kg.

Nil

0303 32 00 

-- Plaice (Pleuronectes platessa)

Kg.

Nil

0303 33 00 

-- Sole (Solea spp.)

Kg.

Nil

0303 39 00 

-- Other 

Kg.

Nil

- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes:

0303 41 00 

-- Albacore or longfinned tunas (Thunnus alalunga)

Kg.

Nil

0303 42 00 

-- Yellowfin tunas (Thunnus albacares)

Kg.

Nil

0303 43 00

-- Skipjack or Stripe-bellied bonito 

Kg.

Nil

0303 44 00

--Big eye tunas (thunnus obesus)

Kg.

Nil

0303 45 00

--Bluefin tunas (thunnus thtynnus)

Kg.

Nil

0303 46 00

--Southern Bluefin tunas (thunnus maccoyii)

Kg.

Nil

0303 49 00 

-- Other 

Kg.

Nil

- Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogas, Gadus macrocephalus) excluding livers and roes:

0303 51 00

-- Herrings (Clupea harengus, Clupea pallasii)

Kg.

Nil

0303 52 00

-- Cod (Gadus morhua, Gadus ogac,Gadus macrocephalus)

Kg.

Nil

- Swordfish (Xiphias gladius) and toothfish

(Dissostichus spp.), excluding livers and roes:

0303 61 00

-- Swordfish (Xiphias gladius)

Kg.

Nil

0303 62 00

-- Toothfish (Dissostichus spp.)

Kg.

Nil

- Other fish, excluding livers and roes :

0303 71 00 

-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

Kg.

Nil

0303 72 00 

-- Haddock (Melanogrammus aeglefinus)

Kg.

Nil

0303 73 00 

-- Coalfish (Pollachius virens)

Kg.

Nil

0303 74 00 

-- Mackerel (Scomber scombrus Scomber australasicus, Scomber japonicus)

Kg.

Nil

0303 75 00 

-- Dogfish and other sharks 

Kg.

Nil

0303 76 00 

-- Eels (Anguilla spp.)

Kg.

Nil

0303 77 00 

-- Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)

Kg.

Nil

0303 78 00 

-- Hake (Merluccius spp., Urophycis spp.)

Kg.

Nil

 0303 79

-- Other 

0303 79 10

--- Hilsa

Kg.

Nil

0303 79 20

--- Dara

Kg.

Nil

0303 79 30

--- Ribbon Fish

Kg.

Nil

0303 79 40

--- Seer

Kg.

Nil

0303 79 50

--- Pomfret (white or silver or black)

Kg.

Nil

0303 79 60

--- Ghole

Kg.

Nil

0303 79 70

---Threadfin

Kg.

Nil

0303 79 80

--- Croacker, Grouper, Hounder

Kg.

Nil

---Other :

0303 79 91

--- -Edible Fishmaws of wild life

Kg.

Nil

0303 79 92

----Edible Shark Fins of wild life

Kg.

Nil

0303 79 99

--- Other

Kg.

Nil

 0303 80

- Livers and roes :

0303 80 10

---Egg or Egg yolk of fish including Shrimps

Kg.

Nil

0303 80 90

--- Other

Kg.

Nil

0304 

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen 

- Fresh or chilled:

0304 11 00

-- Swordfish (Xiphias gladius)

Kg.

Nil

0304 12 00

-- Toothfish (Dissostichus spp.)

Kg.

Nil

0304 19 00

-- Other

Kg.

Nil

- Frozen fillets:

0304 21 00

-- Swordfish (Xiphias gladius)

Kg.

Nil

0304 22 00

-- Toothfish (Dissostichus spp.)

Kg.

Nil

0304 29

-- Other :

0304 29 10

--- Hilsa

Kg.

Nil

0304 29 20

--- Shark

Kg.

Nil

0304 29 30

--- Seer

Kg.

Nil

0304 29 40

--- Tuna

Kg.

Nil

0304 29 50

--- Cuttlefish

Kg.

Nil

0304 29 90

--- Other

Kg.

Nil

- Other :

0304 91 00

-- Swordfish (Xiphias gladius)

Kg.

Nil

0304 92 00

-- Toothfish (Dissostichus spp.)

Kg.

Nil

0304 99 00

-- Other

Kg.

Nil

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets, of fish fit for human consumption

0305 10 00 

- Flours, meals and pellets, of fish fit for human consumption 

Kg.

Nil

0305 20 00 

- Livers and roes, dried, smoked, salted or in brine 

Kg.

Nil

0305 30 00 

- Fish fillets, dried, salted or in brine, but not smoked 

Kg.

Nil

- Smoked fish, including fillets :

0305 41 00 

-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Kg.

Nil

0305 42 00 

-- Herrings (Clupea harengus, Clupea pallasii)

Kg.

Nil

0305 49 00 

-- Other 

Kg.

Nil

- Dried fish, whether or not salted but not smoked:

0305 51 00 

-- Cod (Gadus morhua, Gadus ogac, Gadiis macrocephalus)

Kg.

Nil

 0305 59

-- Other 

0305 59 10

--- Mumbai Duck

Kg.

Nil

0305 59 20

--- Seer without head

Kg.

Nil

0305 59 30

--- Sprats

Kg.

Nil

0305 59 90

--- Other

Kg.

Nil

- Fish, salted but not dried or smoked and fish in brine :

0305 61 00 

-- Herrings (Clupea harengus, Clupea pallasii)

Kg.

Nil

0305 62 00 

-- Cod (Gadiis morhua, Gadus ogac, Gadiis macrocephalus)

Kg.

Nil

0305 63 00 

-- Anchovies (Engraulis spp.)

Kg.

Nil

 0305 69

-- Other 

0305 69 10

--- Mumbai Duck

Kg.

Nil

0305 69 20

--- Seer without head

Kg.

Nil

0305 69 30

--- Sprats

Kg.

Nil

0305 69 90

--- Other

Kg.

Nil

0306

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets, of crustaceans, fit for human consumption 

- Frozen: 

0306 11 00 

-- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)

Kg.

Nil

 0306 12

-- Lobsters (Homarus spp.)

0306 12 10

--- Whole, Cooked

Kg.

Nil

0306 12 90

--- Other

Kg.

Nil

 0306 13

--- Shrimps and prawns:

--- Shrimps (scampi)- macrobactium:

0306 13 11

--- AFD Shrimp

Kg.

Nil

0306 13 19

---- Other

Kg.

Nil

0306 13 20

--- Prawns

Kg.

Nil

0306 14 00 

--Crabs 

Kg.

Nil

0306 19 00 

-- Other, including flours, meals and pellets, of crustaceans, fit for human consumption 

Kg.

Nil

- Not frozen:

0306 21 00 

-- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)

Kg.

Nil

0306 22 00 

-- Lobsters (Homarus spp.)

Kg.

Nil

 0306 23

-- Shrimps and prawns 

0306 23 10

--- Powdered

Kg.

Nil

0306 23 90

--- Other

Kg.

Nil

0306 24 00 

-- Crabs 

Kg.

Nil

0306 29 00 

 Other, including flours, meals and pellets, of crustaceans, fit for human consumption 

Kg.

Nil

0307

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

0307 10 00 

- Oysters 

Kg.

Nil

  Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :

0307 21 00 

-- Live, fresh or chilled 

Kg.

Nil

0307 29 00

-- Other 

Kg.

Nil

-Mussels (Mytilus spp., Perna spp.):

0307 31 00 

-- Live, fresh or chilled 

Kg.

Nil

 0307 39

-- Other 

 0307 39 10

--- Clams, Clam Meat (bivalves-Victorita Spp., Mertrix Spp., and Katalysia Spp.

Kg.

Nil

 0307 39 90

- Other

Kg.

Nil

- Cuttle fish (Sepia officinalis, Rossia macrosoma, Septiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):

 0307 41

-- Live, fresh or chilled 

0307 41 10

--- Cuttle fish

Kg.

Nil

0307 41 90

--- Squid

Kg.

Nil

 0307 49

--- Other:

0307 49 10

--- Squid Tubes, Frozen

Kg.

Nil

0307 49 20

--- Whole Squids, Frozen

Kg.

Nil

0307 49 30

---Dried Squids

Kg.

Nil

0307 49 90

--- Other

Kg.

Nil

- Octopus (Octopus spp.):

0307 51 00 

-- Live, fresh or chilled 

Kg.

Nil

0307 59 00 

-- Other 

Kg.

Nil

0307 60 00 

- Snails, other than sea snails 

Kg.

Nil

- Other, including flours, meals and pellets, of aquatic invertebrates other than crustaceans, fit for human
consumption :

0307 91 00 

-- Live, fresh or chilled 

Kg.

Nil

 0307 99

--- Other 

0307 99 10

---Sea Shell Fish

Kg.

Nil

0307 99 20

--- Jelly Fish (Rhopelina spp.) dried salted or frozen

Kg.

Nil

0307 99 90

--- Other

Kg.

Nil