Heading 
No.

Sub-heading 
No. 

Description of goods

Unit  

Basic Customs Duty (Standard)

Exemption        Notifications

Basic Customs Duty (Preferential)

Customs Education Cess

Customs Secondary & Higher Education Cess

Addl. Customs Duty/ Special CVD

Effective rate of duty

Education Cess

Secondary & Higher Education Cess

Additional Custom Duty

0301 

Live Fish 

0301 10 00 

- Ornamental fish 

Kg.

30% 

... 

4%

- Other live fish :

0301 91 00 

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

Kg.

30% 

... 

4%

0301 92 00

-- Eels ( Anguilla spp.)

Kg.

30% 

... 

4%

0301 93 00 

-- Carp 

Kg.

30% 

... 

4%

0301 94 00

-- Bluefin tunas ( Thunnus thynnus)

Kg

30%

--

4%

0301 95 00

--Southern bluefin tunas ( Thunnus maccoyii)

Kg

30%

-

4%

0301 99 00 

--Other 

Kg.

30% 

... 

4%

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.

30% 

... 

4%

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.

30% 

... 

4%

0302 19 00 

--Other 

Kg.

30% 

... 

4%

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

0302 21 00 

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

Kg.

30% 

... 

4%

0302 22 00 

-- Plaice (Pleuronectes platessa)

Kg.

30% 

... 

4%

0302 23 00 

-- Sole (Solea spp.)

Kg.

30% 

... 

4%

0302 29 00 

--Other 

Kg.

30% 

... 

4%

- 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.

30% 

... 

4%

0302 32 00 

-- Yellowfin tunas (Thunnus albacares)

Kg.

30% 

... 

4%

0302 33 00 

-- Skipjack or stripe-bellied bonito 

Kg.

30% 

... 

4%

0302 34 00

--Bigeye tunas (Thunnus obesus)

Kg.

     30%

4%

0302 35 00

--Bluefin tunas (Thunnus thynnus)

Kg.

     30%

4%

0302 36 00

--Southern bluefin tunas (Thunnus maccoyii)

Kg.

     30%

4%

0302 39 00 

--Other 

Kg.

30% 

... 

4%

0302 40 00 

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

Kg.

 30% 

... 

4%

0302 50 00 

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

Kg.

30% 

... 

4%

- Other fish, excluding livers and roes :

0302 61 00 

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

Kg.

30% 

... 

4%

0302 62 00 

-- Haddock (Melanogrammus aeglefinus)

Kg.

30% 

... 

4%

0302 63 00 

-- Coalfish (Pollachius virens)

Kg.

30% 

... 

4%

0302 64 00 

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

Kg.

30% 

... 

4%

0302 65 00 

-- Dogfish and other sharks 

Kg.

30% 

... 

4%

0302 66 00 

-- Eels (Anguilla spp.)

Kg.

30% 

... 

4%

0302 67 00

--Swordfish (Xiphias thynnus )

Kg

30%

-

4%

0302 68 00

-- Toothfish ( Dissostichus spp.)

Kg

30%

-

4%

0302 69  

-- Other 

0302 69 10

---Hilsa

kg.

30%

4%

0302 69 20

---Dara 

kg.

30%

4%

0302 69 30

---Pomfret

kg.

30%

4%

0302 69 90

---Other

kg.

30%

4%

0302 70 00 

- Livers and roes 

Kg.

30% 

... 

4%

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.

30%

4%

0303 19 00

--Other

Kg.

30%

4%

- 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.

30%

... 

4%

0303 22 00 

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

Kg.

30%

... 

4%

0303 29 00 

-- Other 

Kg.

30%

... 

4%

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

0303 31 00 

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

Kg.

30%

... 

4%

0303 32 00 

-- Plaice (Pleuronectes platessa)

Kg.

30%

... 

4%

0303 33 00 

-- Sole (Solea spp.)

Kg.

30%

... 

4%

0303 39 00 

-- Other 

Kg.

30%

... 

4%

- 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.

30%

... 

4%

0303 42 00 

-- Yellowfin tunas (Thunnus albacares)

Kg.

30%

... 

4%

0303 43 00

-- Skipjack or Stripe-bellied bonito 

Kg.

30%

... 

4%

0303 44 00

--Bigeye tunas (thunnus obesus)

Kg.

30%

4%

0303 45 00

--Bluefin tunas (thunnus thtynnus)

Kg.

30%

4%

0303 46 00

--Southern Bluefin tunas (thunnus maccoyii)

Kg.

30%

4%

0303 49 00 

-- Other 

Kg.

30%

...

4%

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

Kg.

30%

... 

4%

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

0303 51 00

-- Herrings (Clupea harengus, Clupea pallasii)

Kg

30%

-

4%

0303 52 00

--Cod (Gadus morhua, Gadus  ogac, Gadus macrocephalus) Swordfish (Xiphias gladius) and toothfish (Dissostichus spp.), excluding livers and roes:

Kg

30%

-

4%

0303 61 00

--Swordfish (Xiphias gladius)

Kg

30%

-

4%

0303 62 00

--Toothfish (Dissostichus spp.)

Kg

30%

-

4%

- Other fish, excluding livers and roes :

0303 71 00 

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

Kg.

30%

... 

4%

0303 72 00 

-- Haddock (Melanogrammus aeglefinus)

Kg.

30%

... 

4%

0303 73 00 

-- Coalfish (Pollachius virens)

Kg.

30%

... 

4%

0303 74 00 

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

Kg.

30%

... 

4%

0303 75 00 

-- Dogfish and other sharks 

Kg.

30%

... 

4%

0303 76 00 

-- Eels (Anguilla spp.)

Kg.

30%

... 

4%

0303 77 00 

-- Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)

Kg.

30%

... 

4%

0303 78 00 

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

Kg.

30%

... 

4%

 0303 79

-- Other 

0303 79 10

---Hilsa

Kg.

30%

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 511  

4%

0303 79 20

---Dara

Kg.

30%

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 511  

4%

0303 79 30

---Ribbon Fish

Kg.

30%

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 511  

4%

0303 79 40

---Seer

Kg.

30%

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 511  

4%

0303 79 50

---Pomfret (white or silver or black)

Kg.

30%

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 511  

4%

0303 79 60

---Ghole

Kg.

30%

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 511  

4%

0303 79 70

---Threadfin

Kg.

30%

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 511  

4%

0303 79 80

---Croacker, Grouper, Hounder

Kg.

30%

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 511  

4%

---Other :

0303 79 91

----Edible Fishmaws of wild life

Kg.

30%

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 511  

4%

0303 79 92

----Edible Shark Fins of wild life

Kg.

30%

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 511  

4%

0303 79 99

----Other

Kg.

30%

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 511  

4%

 0303 80

- Livers and roes :

0303 80 10

---Egg or Egg yolk of fish including Shrimps

Kg.

30%

4%

0303 80 90

---Other

Kg.

30%

4%

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.

30%

... 

4%

0304 12 00

--Toothfish (Dissostichus spp.)

Kg.

30%

... 

4%

0304 19 00

--Other

Kg.

30%

...

4%

-Frozen fillets:

0304 21 00

--Swordfish (Xiphias gladius)

Kg.

30%

... 

4%

0304 22 00

--Toothfish (Dissostichus spp.)

Kg.

30%

... 

4%

0304 29

-Other:

0304 29 10

--Hilsa

Kg.

30%

... 

4%

0304 29 20

--Shark

Kg.

30%

... 

4%

0304 29 30

--Seer

Kg.

30%

... 

4%

0304 29 40

--Tuna

Kg.

30%

... 

4%

0304 29 50

--Cuttlefish

Kg.

30%

... 

4%

0304 29 90

--Other

Kg.

30%

... 

4%

-Other:

0304 91 00

--Swordfish (Xiphias gladius)

Kg.

30%

... 

4%

0304 92 00

--Toothfish (Dissostichus spp.)

Kg.

30%

... 

4%

0304 99 00

--Other

Kg.

30%

... 

4%

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.

30%

... 

4%

0305 20 00 

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

Kg.

30%

... 

4%

0305 30 00 

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

Kg.

30%

... 

4%

- Smoked fish, including fillets :

0305 41 00 

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

Kg.

30%

... 

4%

0305 42 00 

-- Herrings (Clupea harengus, Clupea pallasii)

Kg.

30%

... 

4%

0305 49 00 

-- Other 

Kg.

30%

... 

4%

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

0305 51 00 

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

Kg.

30%

... 

4%

 0305 59

-- Other 

0305 59 10

--- Mumbai Duck

Kg.

30%

4%

0305 59 20

--- Seer without head

Kg.

30%

4%

0305 59 30

--- Sprats

Kg.

30%

4%

0305 59 90

---Other

Kg.

30%

4%

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

0305 61 00 

-- Herrings (Clupea harengus, Clupea pallasii)

Kg.

30%

... 

4%

0305 62 00 

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

Kg.

30%

... 

4%

0305 63 00 

-- Anchovies (Engraulis spp.)

Kg.

30%

... 

4%

 0305 69

-- Other :

0305 69 10

--- Mumbai Duck

Kg.

30%

4%

0305 69 20

---Seer without head

Kg.

30%

4%

0305 69 30

---Sprats

Kg.

30%

4%

0305 69 90

--- Other

Kg.

30%

4%