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

Basic Excise Duty

Exemption Notifications

Education Cess

Secondary & Higher Education Cess 

Effective rate of duty

Education Cess

Secondary & Higher Education Cess

Additional Custom Duty

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%

Nil 

0304 12 00

--Toothfish (Dissostichus spp.)

Kg.

30%

... 

4%

Nil 

0304 19 00

--Other

Kg.

30%

...

4%

Nil 

-Frozen fillets:

0304 21 00

--Swordfish (Xiphias gladius)

Kg.

30%

... 

4%

Nil 

0304 22 00

--Toothfish (Dissostichus spp.)

Kg.

30%

... 

4%

Nil 

0304 29

-Other:

0304 29 10

--Hilsa

Kg.

30%

... 

4%

Nil 

0304 29 20

--Shark

Kg.

30%

... 

4%

Nil 

0304 29 30

--Seer

Kg.

30%

... 

4%

Nil 

0304 29 40

--Tuna

Kg.

30%

... 

4%

Nil 

0304 29 50

--Cuttlefish

Kg.

30%

... 

4%

Nil 

0304 29 90

--Other

Kg.

30%

... 

4%

Nil 

-Other:

0304 91 00

--Swordfish (Xiphias gladius)

Kg.

30%

... 

4%

Nil 

0304 92 00

--Toothfish (Dissostichus spp.)

Kg.

30%

... 

4%

Nil 

0304 99 00

--Other

Kg.

30%

... 

4%

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.

30%

... 

4%

Nil 

0305 20 00 

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

Kg.

30%

... 

4%

Nil 

0305 30 00 

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

Kg.

30%

... 

4%

Nil 

- 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%

Nil 

0305 42 00 

-- Herrings (Clupea harengus, Clupea pallasii)

Kg.

30%

... 

4%

Nil 

0305 49 00 

-- Other 

Kg.

30%

... 

4%

Nil 

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

0305 51 00 

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

Kg.

30%

... 

4%

Nil 

 0305 59

-- Other 

0305 59 10

--- Mumbai Duck

Kg.

30%

4%

Nil 

0305 59 20

--- Seer without head

Kg.

30%

4%

Nil 

0305 59 30

--- Sprats

Kg.

30%

4%

Nil 

0305 59 90

---Other

Kg.

30%

4%

Nil 

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

0305 61 00 

-- Herrings (Clupea harengus, Clupea pallasii)

Kg.

30%

... 

4%

Nil 

0305 62 00 

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

Kg.

30%

... 

4%

Nil 

0305 63 00 

-- Anchovies (Engraulis spp.)

Kg.

30%

... 

4%

Nil 

 0305 69

-- Other :

0305 69 10

--- Mumbai Duck

Kg.

30%

4%

Nil 

0305 69 20

---Seer without head

Kg.

30%

4%

Nil 

0305 69 30

---Sprats

Kg.

30%

4%

Nil 

0305 69 90

--- Other

Kg.

30%

4%

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.

30%

... 

4%

Nil 

 0306 12

-- Lobsters (Homarus spp.)

0306 12 10

--- Whole, Cooked

Kg.

30%

4%

Nil 

0306 12 90

--- Other

Kg.

30%

4%

Nil 

 0306 13

-- Shrimps and prawns 

--- Shrimp (scampi) macrobactium : 

0306 13 11

----AFD Shrimp

Kg.

30%

4%

Nil 

0306 13 19

----Other

Kg.

30%

4%

Nil 

0306 13 20

--- Prawns

Kg.

30%

4%

Nil 

0306 14 00 

--Crabs 

Kg.

30%

... 

4%

Nil 

0306 19 00 

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

Kg.

30%

... 

4%

Nil 

- Not frozen:

0306 21 00 

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

Kg.

30%

... 

4%

Nil 

0306 22 00 

-- Lobsters (Homarus spp.)

Kg.

30%

... 

4%

Nil 

 0306 23

-- Shrimps and prawns :

0306 23 10

---Powdered

Kg.

30%

4%

Nil 

0306 23 90

---Other

Kg.

30%

4%

Nil 

0306 24 00 

-- Crabs 

Kg.

30%

... 

4%

Nil 

0306 29 00 

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

Kg.

30%

... 

4%

Nil