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

0304 

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

- Fresh or chilled fillets of Tilapias (Oreochromis spp.), Catfish (Pangasius spp., silurus spp., clarias spp., ictalurus spp.), Carp (Cyprinus carpio, carassius carassius, ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and Snake heads (Channa spp.):

0304 31 00

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

0304 59 90

Kg.

30%

... 

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

0304 91 00

--Swordfish (Xiphias gladius)

Kg.

30%

... 

4%

0304 92 00

--Toothfish (Dissostichus spp.)

Kg.

30%

... 

4%

Kg.

30%

4%

Kg.

30%

4%

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%

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

Kg.

30%

... 

4%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

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%

Kg.

30%

4%

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%

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%

Kg.

30%

4%

Kg.

30%

4%

Kg.

30%

4%

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%

 0306 12

-- Lobsters (Homarus spp.)

0306 12 10

--- Whole, Cooked

Kg.

30%

4%

0306 12 90

--- Other

Kg.

30%

4%

0306 14 00 

--Crabs 

Kg.

30%

... 

4%

Kg.

30%

4%

10%

Kg.

30%

... 

4%

Kg.

30%

... 

4%

10%

Kg.

30%

... 

4%

Kg.

30%

... 

4%

Kg.

30%

... 

4%

0306 19 00 

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

Kg.

30%

... 

4%

- Not frozen:

0306 21 00 

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

Kg.

30%

... 

4%

0306 22 00 

-- Lobsters (Homarus spp.)

Kg.

30%

... 

4%

0306 24 00 

-- Crabs 

Kg.

30%

... 

4%

Kg.

30%

... 

4%

Kg.

30%

... 

4%

Kg.

30%

... 

4%

Kg.

30%

... 

4%

0306 29 00 

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

Kg.

30%

... 

4%