Custom Tariff 2021-22-Section 1- Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates

Tariff Item	Description of goods	Units	Rate of Duty
			Standard	Preferential Areas	Effective rate of duty
(1)	(2)	(3)	(4)	(5)	(6)
0301	Live Fish
	- Ornamental fish
0301 11 00	--Freshwater	Kg	30%	-	BCD: See Notifications for specified countries
0301 19 00	--Other	Kg	30%	-	BCD: See Notifications for specified countries
0301 91 00	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	Kg	30%	-	BCD: NIL for specified countries
0301 92 00	-- Eels ( Anguilla spp.)	Kg	30%	-	BCD: 50% concession on specified countries
0301 93 00	-- Carp (Cyprinus spp. Cyprinus spp, ctenopharyngodon idellus, Hypophthalmichthys spp., Mylopharyngodon piceus, calta calta, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)	Kg	30%	-	BCD: 50% concession on specified countries
0301 94 00	-- Atlantic and Pacific bluefin tunas (Thunnus thynnus Thunnus orientalis)	Kg	30%	-	BCD: 50% concession on specified countries
0301 95 00	--Southern bluefin tunas ( Thunnus maccoyii)	Kg	30%	-	BCD: 50% concession on specified countries
0301 99 00	--Other	Kg	30%	-	BCD: 50% concession on specified countries
0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 0304
	- Salmonidae, excluding edible fish offal of sub headings 030291 to 030299:
0302 11 00	-- Trout (Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	Kg	30%	-	BCD: See Notifications for specified countries
0302 13 00	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus),	Kg	30%	-	BCD: See Notifications for specified countries
0302 14 00	Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	Kg	30%	-	BCD: NIL for specified countries
0302 19 00	--Other	Kg	30%	-	BCD: NIL for specified countries
	- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,Scophthalmidae and Citharidae), excluding edible fish offal of sub-headings 0302 91 to 0302 99:
0302 21 00	--Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)	Kg	30%	-	BCD: NIL for specified countries
0302 22 00	-- Plaice (Pleuronectes platessa)	Kg	30%	-	BCD: NIL for specified countries
0302 23 00	-- Sole (Solea spp.)	Kg	30%	-	BCD: NIL for specified countries
0302 24 00	--Turbots (Psetta maxima)	Kg	30%	-	BCD: NIL for specified countries
0302 29 00	--Other	Kg	30%	-	BCD: NIL for specified countries
	- Tunas (of the genus Thunnus), skipjack tuna (stripebellied bonito) (Katsuwonuspelamis), excluding edible fish offal of sub-headings 0302 91 to 0302 99 ^old[- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of sub-headings 0302 91 to 0302 99:]
0302 31 00	-- Albacore or longfinned tunas (Thunnus alalunga)	Kg	30%	-	BCD: NIL for specified countries
0302 32 00	-- Yellowfin tunas (Thunnus albacares)	Kg	30%	-	BCD: NIL for specified countries
0302 33 00	-- Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis) ^old[-- Skipjack or stripe-bellied bonito ]	Kg	30%	-	BCD: NIL for specified countries
0302 34 00	-- Bigeye tunas (Thunnus obesus)	Kg	30%	-	BCD: NIL for specified countries
0302 35 00	-- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientails)	Kg	30%	-	BCD: NIL for specified countries
0302 36 00	--Southern bluefin tunas (Thunnus maccoyii)	Kg	30%	-	BCD: NIL for specified countries
0302 39 00	--Other	Kg	30%	-	BCD: NIL for specified countries
	---Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), indian mackerels (Trachurus spp.) Jacks crevalles (caranx spp.), cobia (Rachycentron canadum) silver pomfrets (pampus spp) , pacific saury (cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of sub headings 030291 to 030299:
0302 41 00	- Herrings (Clupea harengus, Clupea pallasii)	Kg	30%	-	BCD: NIL for specified countries
0302 42 00	- Anchovies ( Engraulis spp .)	Kg	30%	-	BCD: NIL for specified countries
0302 43 00	- Sardines ( Sardina pilchardus , Sardinops spp .), sardinella (Sardinella spp. ), brisling or sprats ( Sprattus sprattus )	Kg	30%	-	BCD: NIL for specified countries
0302 44 00	--Mackerel ( Scomber scombrus , Scomber australasicus Scomber japonicus)	Kg	30%	-	BCD: NIL for specified countries
0302 45 00	-- Jack and horse mackerel ( Trachurus spp .)	Kg	30%	-	BCD: NIL for specified countries
0302 46 00	-- Cobia ( Rachycentron canadum )	Kg	30%	-	BCD: NIL for specified countries
0302 47 00	-- Swordfish ( Xiphias gladius)	Kg	30%	-	BCD: See Notifications for specified countries
0302 49 00	--other	Kg	30%		BCD: NIL for specified countries
	---Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub headings 030291 to 030299:
0302 51 00	-- Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus)	Kg	30%	-	BCD: NIL for specified countries
0302 52 00	-- Haddock ( Melanogrammus aeglefinus )	Kg	30%	-	BCD: NIL for specified countries
0302 53 00	--Coalfish ( Pollachius virens )	Kg	30%	-	BCD: NIL for specified countries
0302 54 00	-- Hake ( Merluccius spp ., Urophycis spp .)	Kg	30%	-	BCD: NIL for specified countries
0302 55 00	-- Alaska Pollock (Theragrachalcogramma) ^old[--Alaska Pollack ( Theragra chalcogramma ) ]	Kg	30%	-	BCD: NIL for specified countries
0302 56 00	--Blue whitings (Micromesistius poutassou ,Micromesistius australis )	Kg	30%	-	BCD: NIL for specified countries
0302 59 00	--Other	Kg	30%	-	BCD: NIL for specified countries
	-- 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), catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of sub headings 030291 to 030299:
0302 71 00	---Tilapias ( Oreochromis spp.)	Kg	30%	-	BCD: NIL for specified countries
0302 72 00	---Catfish ( Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp. )	Kg	30%	-	BCD: NIL for specified countries
0302 73 00	--Carp ( Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp.,Mylopharyngodon piceus )	Kg	30%	-	BCD: NIL for specified countries
0302 74 00	---Eels ( Anguilla spp .)	Kg	30%	-	BCD: NIL for specified countries
0302 79 00	--Other	Kg	30%	-	BCD: NIL for specified countries
	---Other fish, excluding edible fish offal of sub headings 030291 to 030299:
0302 81 00	--Dogfish and other sharks	Kg	30%	-	BCD: NIL for specified countries
0302 82 00	--Rays and skates ( Rajidae)	Kg	30%	-	BCD: NIL for specified countries
0302 83 00	--Toothfish ( Dissostichus spp .)	Kg	30%	-	BCD: See Notifications for specified countries
0302 84 00	--Seabass ( Dicentrarchus spp .)	Kg	30%	-	BCD: NIL for specified countries
0302 85 00	--Seabream ( Sparidae )	Kg	30%	-	BCD: NIL for specified countries
0302 89	--Other:	Kg	30%	-	BCD: NIL for specified countries
0302 89 10	--Hilsa	Kg	30%	-	BCD: See Notifications for specified countries
0302 89 20	--Dara	Kg	30%	-	BCD: See Notifications for specified countries
0302 89 30	--Pomfret	Kg	30%	-	BCD: See Notifications for specified countries
0302 89 90	--Other	Kg	30%	-	BCD: See Notifications for specified countries
	- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0302 91	- - Livers, roes and milt:
0302 91 10	- - Livers, roes and milt:	Kg.	30%	-	BCD: NIL for specified countries
0302 92	- - Shark fins:
0302 92 10	- - Shark fins:	Kg.	30%	-	BCD: NIL for specified countries
0302 99	- - Other
0302 99 10	- - - Fish fins other than shark fins, heads, tails kg. 30% - and maws	Kg.	30%	-	BCD: NIL for specified countries
0302 99 90	- - - Other edible fish offal	Kg.	30%	-	BCD: NIL for specified countries
0303	Fish, frozen, excluding fish fillets and other fish meat of heading No. 0304
	- Salmonidae, excluding edible fish offal of sub headings 030391 to 030399:
0303 11 00	--Sockeye salmon (red salmon) (Oncorhynchus nerka)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 12 00	Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta,Oncorhynchus tschawytscha,Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus )	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 13 00	Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho )	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 14 00	Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki , Oncorhynchus aguabonita, Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus chrysogaster )	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 19 00	--Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
	- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.),Nile perch (Lates niloticus) and snakeheads, (Channa spp.), excluding edible fish offal of subheadings 0303 91 to 0303 99:
0303 23 00	--Tilapias (Oreochromis spp )	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 24 00	-- Catfish ( Pangasius spp ., Silurus spp .,Clarias spp. , Ictalurus spp.)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 25 00	--Carp ( 'Cyprinus spp., Carassius spp, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus, catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 26 00	--Eels (Anguilla spp.)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 29 00	-- Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
	-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of sub headings 030391 to 030399:
0303 31 00	-- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 32 00	-- Plaice (Pleuronectes platessa)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 33 00	-- Sole (Solea spp.)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 34 00	--"Turbots (Psetta maxima)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 39 00	-- Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
	- Tunas (of the genus Thunnus), skipjack tuna (stripebellied bonito) (Katsuwonuspelamis), excluding edible fish offal of sub-headings 0303 91 to 0303 99: ^old[Tunas (of the genus Thunnus), skipjack or stripebellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of sub-headings 0303 91 to 0303 99: ]
0303 41 00	-- Albacore or longfinned tunas (Thunnus alalunga)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 42 00	-- Yellowfin tunas (Thunnus albacares)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 43 00	-- Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis) ^old[-- Skipjack or Stripe-bellied bonito]	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 44 00	--Bigeye tunas (thunnus obesus)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 45 00	-Atlantic and pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 46 00	--Southern Bluefin tunas (thunnus maccoyii)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 49 00	-- Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
	- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), 'scads (Decapterus spp.)', capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303 91 to 0303 99:
0303 51 00	-- Herrings (Clupea harengus, Clupea pallasii)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 53 00	--Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats(Sprattus sprattus)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 54 00	--Mackerel (Scomber scombrus, Scomber australasicus,Scomber japonicus)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 55 00	--Jack and horse mackerel (Trachurus spp.)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 56 00	--Cobia (Rachycentron canadum)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 57 00	--Sword fish (Xiphias gladius)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 59	- - Others:
0303 59 10	- - - Indian mackerels (Rastrelliger spp.)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 59 90	- - - Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 63 00	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 64 00	-- Haddock (Melanogrammus aeglefinus)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 65 00	-- Coalfish (Pollachius virens)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 66 00	-- Hake (Merluccius spp., Urophycis spp.)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 67 00	-- Alaska Pollock (Theragra chalcogramma) ^old[-- Alaska Pollack (Theragra chalcogramma)]	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 68 00	-- Blue whitings (Micromesistius poutassou,Micromesistius australis)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 69 00	-- Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
	- Other fish, excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 81	Dogfish and other sharks:
0303 81 10	---Dogfish	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 81 90	---Other Sharks	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 82 00	---Rays and skates (Rajidae)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 83 00	---Toothfish (Dissostichus spp.)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 84 00	---Seabass (Dicentrarchus spp.)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 89	---Other
0303 89 10	---Hilsa (Tenualosa ilisha)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 89 20	---Dara	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 89 30	---Ribbon fish	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 89 40	----Seer	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 89 50	----Pomfret ( white or silver or black )	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 89 60	----Ghole	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 89 70	- Threadfin	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 89 80	---Croackers, groupers, flounders	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 89 90	---Other				BCD: See Notifications for specified countries IGST: 5%
	- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0303 91	- - Livers, roes and milt:
0303 91 10	- - Egg or egg yolk of fish	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 91 90	- Other	Kg.	30%		BCD: See Notifications for specified countries IGST: 5%
0303 92	- - Shark fins:
0303 92 10	- - Shark fins:	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0303 99	- - Other
0303 99 10	- - - Fish fins other than shark fins, heads, tails and maws	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0303 99 90	- - - Other edible fish offal	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
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), catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.,), eels (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):
0304 31 00	--Tilapias (Oreochromis spp.)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 32 00	--Catfish (Pangasius spp., Silurus spp.,Clarias spp.,Ictalurus spp.)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 33 00	--Nile Perch (Lates niloticus)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 39 00	--Other	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
	-Fresh or chilled fillets of other fish ::
0304 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.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 42 00	--Trout (Salmo trutta, Oncorhynchus mykiss, 'Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 43 00	--Flat fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 44 00	--Fish of the families Bregmacerotidae, uclichthyidae,Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 45 00	--Sword fish (Xiphias gladius)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 46 00	--Tooth fish (Dissostichus spp.)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 47 00	- - Dogfish and other sharks	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 48 00	- - Rays and skates (Rajidae)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 49	--Other			-
0304 49 10	--Hilsa (Tenualosa ilisha)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 49 30	-Seer:	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 49 40	--Tuna	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 49 90	--Other	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
	--Other, fresh or chilled :
0304 51 00	--Tilapias ( Oreochromis spp .), catfish ( Pangasius spp .,Silurus spp., Clarias spp., Ictalurus spp. ), carp( Cyprinus carpio, Carassius carassius,Ctenopharyngodonidellus, Hypophthalmichthys spp., Cirrhinus spp.,Mylopharyngodon piceus ), Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.,)eels ( Anguilla spp)Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. )				BCD: See Notifications for specified countries BCD: NIL for specified countries IGST: 5%
0304 52 00	--Salmonidae	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 53 00	--Fish of the families Bregmacerotidae, Euclichthyidae,Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 54 00	--Sword fish ( Xiphias gladius )	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 55 00	--Tooth fish ( Dissostichus spp .)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 56 00	- Dogfish and other sharks	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 57 00	- - Rays and skates (Rajidae)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 59	--Other :
0304 59 10	--Hilsa (Tenualosa ilisha)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 59 30	--Seer	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 59 40	--Tuna	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 59 90	--Other	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
	--Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp. (Cyprinus arpio, Carassius carassius,Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.,) eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) :
0304 61 00	--Tilapias ( Oreochromis spp.)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 62 00	--Catfish ( Pangasius spp ., Silurus spp.,Clarias spp .,Ictalurus spp .)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 63 00	--Nile Perch ( Lates niloticus )	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 69 00	--Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
	--Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
0304 71 00	--Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 72 00	--Haddock (Melanogrammus aeglefinus)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 73 00	--Coal fish (Pollachius virens)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 74 00	--Hake (Merluccius spp., Urophycis spp.)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 75 00	-- Alaska Pollock (Theragra chalcogramma) ^old[--Alaska Pollack (Theragra chalcogramma) ]	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 79 00	--Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
	--Frozen fillets of other fish :
0304 81 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%	-	BCD: NIL for specified countries IGST: 5%
0304 82 00	--Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 83 00	--Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae,Soleidae, Scophthalmidae and Citharidae )	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 84 00	--Sword fish ( Xiphias gladius)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 85 00	--Tooth fish (Dissostichus spp .)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 86 00	--Herrings (Clupea harengus, Clupea pallasii )	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 87 00	-- Tunas (of the genus Thunnus), skipjack tuna (stripe- bellied bonito) (Katsuwonus pelamis) ^old[--Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito[Euthynnus (Katsuwonus) pelamis]]	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 88	- - Dogfish, other sharks Rays and skates (Rajidae)
0304 88 10	- - - Dogfish	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 88 20	- - - Other sharks	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 88 30	- - - Rays and skates (Rajidae)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 89	--Other:
0304 89 10	--Hilsa (Tenualosa ilisha)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 89 30	--Seer	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 89 40	- Tuna	Kg.	30%		BCD: NIL for specified countries IGST: 5%
0304 89 90	--Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
	--Other, Frozen
0304 91 00	--Sword fish ( Xiphias gladius )	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 92 00	--Tooth fish ( Dissostichus spp.)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 93 00	--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, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.,) eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 94 00	-- Alaska Pollock (Theragra chalcogramma) ^old[--Alaska Pollack ( Theragra chalcogramma )]	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 95 00	-- Fish of the families (Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae,) other than Alaska Pollock (Theragra chalcogramma) ^old[--Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma) ]	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0304 96 00	- - Dogfish and other sharks	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 97 00	- - Rays and skates (Rajidae)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0304 99 00	--Other	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0305	FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS ^old[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 ]
^delete[0305 10 00	- Flours, meals and pellets, of fish fit for human consumption	Kg.	30%	-	IGST: 5%]
0305 10 00	OMITTED
0305 20 00	- Livers and roes of fish, dried, smoked, salted or in brine	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
	--Fish fillets, dried, salted or in brine, but not smoked :
0305 31 00	--- 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 , Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.,) eels( Anguilla spp. ),Nile perch ( Lates niloticus ) and snakeheads( Channa spp.)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0305 32 00	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0305 39 00	--Other	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
	� Smoked fish, including fillets, other than edible fish offal:
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%	-	BCD: See Notifications for specified countries IGST: 5%
0305 42 00	-- Herrings (Clupea harengus, Clupea pallasii)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0305 43 00	--Trout ( Salmo trutta,Oncorhynchus mykiss, 'Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0305 44 00	--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 , Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.,) eels ( Anguilla spp.), Nile perch ( Lates niloticus )and snakeheads ( Channa spp. )	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0305 49 00	-- Other	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
	- Dried fish, whether or not salted but not smoked:
0305 51 00	-- Cod (Gadus morhua, Gadus ogac, Gadiis macrocephalus)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0305 52 00	- - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0305 53 00	- - Fish of the families Bregmacerotidae, Euclichthyidae,Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0305 54 00	- - Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0305 59	-- Other
0305 59 10	--- Mumbai Duck	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0305 59 20	--- Seer without head	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0305 59 30	--- Sprats	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0305 59 90	---Other	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
	- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal
0305 61 00	-- Herrings (Clupea harengus, Clupea pallasii)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0305 62 00	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0305 63 00	-- Anchovies (Engraulis spp.)	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0305 64 00	Tilapias (oreochromic spp.,) catfish (pangasius spp., silurus spp., Clarias spp., lctalurus spp., carp (cyprinus carpio , carassius carassius, ctenopharyngodon idellus , hypophthalmichtys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.,) eels(Anguilla spp., ) Nile perech ( Lates niloticus) and snakeheads ( Channa spp.)	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0305 69	-- Other :			-
0305 69 10	--- Mumbai Duck	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0305 69 20	---Seer without head	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0305 69 30	---Sprats	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0305 69 90	--- Other	Kg	30%	-	BCD: See Notifications for specified countries IGST: 5%
	--Fish fins, heads, tails, maws and other edible fish offal :
0305 71 00	--Shark fins	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0305 72 00	--Fish heads, tails and maws	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0305 79 00	--Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0306	CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE ^old[---CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; 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%	-	BCD: See Extract BCD: NIL for specified countries IGST: 5%
0306 12	-- Lobsters (Homarus spp.)	Kg.	30%	-	BCD: See Extract BCD: NIL for specified countries IGST: 5%
0306 12 10	--- Whole, Cooked	Kg.	30%	-	BCD: See Extract BCD: NIL for specified countries IGST: 5%
0306 12 90	--- Other	Kg.	30%	-	BCD: See Extract BCD: NIL for specified countries IGST: 5%
0306 14 00	--Crabs	Kg.	30%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 5%
0306 15 00	-- Norway lobsters ( Nephrops norvegicus )	Kg.	30%	-	BCD: See Extract BCD: NIL for specified countries IGST: 5%
0306 16	--Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):
0306 16 10	--Accelerated Freeze Dried(AFD)	Kg.	30%	-	BCD: See Extract BCD: 10% upto 01/02/2022 BCD: NIL for specified countries IGST: 5%
0306 16 90	--Other	Kg.	30%	-	BCD: See Extract BCD: 10% upto 01/02/2022 BCD: NIL for specified countries IGST: 5%
0306 17	--Other shrimps and prawns :			-
	--Scampi (Macrobrachium spp):
0306 17 11	--Accelerated Freeze Dried(AFD)	Kg.	30%	-	BCD: See Extract BCD: 10% upto 01/02/2022 BCD: See Notifications for specified countries IGST: 5%
0306 17 19	--Other	Kg.	30%	-	BCD: See Extract BCD: 10% upto 01/02/2022 BCD: See Notifications for specified countries IGST: 5%
0306 17 20	--- Vannamei shrimp (Litopenaeus vannamei)	kg.	30%	-	BCD: See Extract BCD: 10% upto 01/02/2022 BCD: NIL for specified countries
0306 17 30	--- Indian white shrimp (Fenneropenaeus indicus)	kg.	30%	-	BCD: See Extract BCD: 10% upto 01/02/2022 BCD: NIL for specified countries
0306 17 40	--- Black tiger shrimp (Penaeus monodon)	kg.	30%	-	BCD: See Extract BCD: 10% upto 01/02/2022 BCD: NIL for specified countries
0306 17 50	--- Flower shrimp (Penaeus semisulcatus)	kg.	30%	-	BCD: See Extract BCD: 10% upto 01/02/2022 BCD: NIL for specified countries
0306 17 90	--Other	Kg.	30%	-	BCD: See Extract BCD: 10% upto 01/02/2022 BCD: NIL for specified countries IGST: 5%
0306 19 00	-- Other ^old[--Other, including flours, meals and pellets, of crustaceans, fit for human consumption]	Kg.	30%	-	BCD: 15% BCD: See Notifications for specified countries IGST: 5%
	- Live, fresh or chilled:
0306 31 00	-- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)	Kg.	30%	-	BCD: See Extract IGST: 5%
0306 32 00	-- Lobsters (Homarus spp.)	Kg.	30%	-	BCD: See Extract IGST: 5%
0306 33 00	-- Crabs	Kg.	30%		BCD: See Extract IGST: 5%
0306 34 00	-- Norway lobsters ( Nephrops norvegicus )	Kg.	30%	-	BCD: See Extract IGST: 5%
0306 35 00	--Cold-water shrimps and prawns( Pandalus spp., Crangon crangon )	Kg.	30%	-	BCD: See Extract IGST: 5%
0306 36 00	- - Other shrimps and prawns	Kg.	30%	-	BCD: See Extract IGST: 5%
0306 39 00	- - Other ^old[- - Other, including flours, meals and pellets of crustaceans,fit for human consumption ]	Kg.	30%	-	BCD: See Extract IGST: 5%
	- Other:
0306 91 00	- - Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)	Kg.	30%	-	BCD: See Extract IGST: 5%
0306 92 00	- - Lobsters ( Homarus spp.)	Kg.	30%	-	BCD: See Extract IGST: 5%
0306 93 00	- - Crabs	Kg.	30%	-	BCD: See Extract IGST: 5%
0306 94 00	- - Norway lobsters (Nephrops norvegicus)	Kg.	30%	-	BCD: See Extract IGST: 5%
0306 95 00	- - Shrimps and prawns	Kg.	30%	-	BCD: See Extract IGST: 5%
0306 99 00	- - Other ^old[- - Other, including flours, meals and pellets of crustaceans, fit for human consumption ]	Kg.	30%	-	BCD: See Extract IGST: 5%
0307	MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS ^old[MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT,WHETHER ON NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF MOLLUSES, FIT FOR HUMAN CONSUMPTION. ]
	- Oysters
0307 11 00	--Live, fresh or chilled	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0307 12 00	- - Frozen	Kg.	30%	-	IGST: 5%
0307 19 00	--Other	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
	- Scallops and other molluscs of the family Pectinidae ^old[- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten : ]
0307 21 00	-- Live, fresh or chilled	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0307 22 00	- - Frozen	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0307 29 00	-- Other	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
	-Mussels (Mytilus spp., Perna spp.):
0307 31 00	-- Live, fresh or chilled	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0307 32 00	- - Frozen	Kg.	30%	-	BCD: 15% BCD: See Notifications for specified countries IGST: 5%
0307 39	-- Other
0307 39 10	---Clams, Clam Meat (bivalves-Victorita Spp., Mertrix Spp., and Katalysia Spp.	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0307 39 90	---Other	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
	- Cuttle fish and squid:
0307 42	-- Live, fresh or chilled
0307 42 10	---Cuttle fish	Kg.	30%	-	IGST: 5%
0307 42 20	--- Squid	Kg.	30%	-	IGST: 5%
0307 43	- - Frozen:
0307 43 10	- - - Cuttle fish	Kg.	30%	-	IGST: 5%
0307 43 20	- - - Whole squids	Kg.	30%	-	BCD: 15% IGST: 5%
0307 43 30	- - - Squid tubes	Kg.	30%	-	IGST: 5%
0307 49	-- Other :
0307 49 10	--- Cuttle Fish	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0307 49 20	--- Whole Squid	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0307 49 30	--- Squid tubes	Kg.	30%		BCD: NIL for specified countries IGST: 5%
0307 49 40	---Dried Squids	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0307 49 90	--- Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
	- Octopus (Octopus spp.):
0307 51 00	-- Live, fresh or chilled	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0307 52 00	- - Frozen	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0307 59 00	-- Other	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0307 60 00	- Snails, other than sea snails	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
	--Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) :
0307 71 00	--Live, fresh or chilled	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0307 72 00	- - Frozen	Kg.	30%	-	IGST: 5%
0307 79 00	--Other	Kg.	30%	-	IGST: 5%
	--Abalone (Haliotis spp.) and stromboid conchs (stombus spp.)
0307 81 00	- - Live, fresh or chilled abalone (Haliotis spp.)	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0307 82 00	- - Live, fresh or chilled stromboid conchs (Strombus spp.)	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0307 83 00	- - Frozen abalone (Haliotis spp.)	Kg.	30%	-	IGST: 5%
0307 84 00	- - Frozen stromboid conchs (Strombus spp.)	Kg.	30%	-	IGST: 5%
0307 87 00	- - Other abalone (Haliotis spp.)	Kg.	30%	-	IGST: 5%
0307 88 00	- - Other stromboid conchs (Strombus spp.)	Kg.	30%	-	IGST: 5%
	- Other ^old[--Other, including flours, meals and pellets, fit for human consumption : ]
0307 91 00	-- Live, fresh or chilled	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 5%
0307 92 00	- - Frozen	Kg.	30%		IGST: 5%
0307 99 00	-- Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0308	AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS ^old[- AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, FIT FOR HUMAN CONSUMPTION : ]
	--Sea cucumbers (Stichopus japonicus, Holothurioidea) :
0308 11 00	-- Live, fresh or chilled	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0308 12 00	- - Frozen	Kg.	30%	-	IGST: 5%
0308 19 00	--Other	Kg.	30%	-	IGST: 5%
	-- Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus) :
0308 21 00	---Live, fresh or chilled	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0308 22 00	- - Frozen	Kg.	30%	-	IGST: 5%
0308 29 00	--- Other	Kg.	30%	-	IGST: 5%
0308 30	--- Jellyfish (Rhopilema spp.):
0308 30 10	--Live, fresh or chilled	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0308 30 20	--Dried,salted or frozen	Kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0308 90 00	--Other	Kg.	30%	-	IGST: 5%
0309	FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION
0309 10	- Of fish:
0309 10 10	--- Fresh or chilled	kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0309 10 20	--- Frozen	kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0309 10 30	--- Salted, in brine, dried or smoked	kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0309 10 90	--- Other	kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
0309 90	- Other
	--- Of crustaceans, fresh or chilled:
0309 90 11	---- Vannamei shrimp (Litopenaeus vannamei)	kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0309 90 12	---- Indian white shrimp (Fenneropenaeus indicus)	kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0309 90 13	---- Black tiger shrimp (Penaeus monodon)	kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0309 90 14	---- Flower shrimp (Penaeus semisulcatus)	kg.	30%	-	BCD: NIL for specified countries IGST: 5%
0309 90 19	---- Other	kg.	30%	-	BCD: NIL for specified countries IGST: 5%
	--- Of crustaceans, frozen:
0309 90 21	---- Vannamei shrimp (Litopenaeus vannamei)	kg.	30%	-	IGST: 5%
0309 90 22	---- Indian white shrimp (Fenneropenaeus indicus)	kg.	30%	-	IGST: 5%
0309 90 23	---- Black tiger shrimp (Penaeus monodon)	kg.	30%	-	IGST: 5%
0309 90 24	---- Flower shrimp (Penaeus semisulcatus)	kg.	30%	-	IGST: 5%
0309 90 29	---- Other	kg.	30%	-	IGST: 5%
	--- Of crustaceans, salted, in brine, dried or smoked:
0309 90 31	---- Vannamei shrimp (Litopenaeus vannamei)	kg.	30%	-	IGST: 5%
0309 90 32	---- Indian white shrimp (Fenneropenaeus indicus)	kg.	30%	-	IGST: 5%
0309 90 33	---- Black tiger shrimp (Penaeus monodon)	kg.	30%	-	IGST: 5%
0309 90 34	---- Flower shrimp (Penaeus semisulcatus)	kg.	30%	-	IGST: 5%
0309 90 39	---- Other	kg.	30%	-	IGST: 5%
0309 90 40	--- Of crustaceans, other	kg.	30%	-	IGST: 5%
0309 90 50	--- Of molluscs, fresh or chilled	kg.	30%	-	IGST: 5%
0309 90 60	--- Of molluscs, frozen	kg.	30%	-	IGST: 5%
0309 90 70	--- Of molluscs, salted, in brine, dried or smoked	kg.	30%	-	IGST: 5%
0309 90 80	--- Of molluscs, other	kg.	30%	-	IGST: 5%
0309 90 90	--- Other	kg.	30%	-	IGST: 5%

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.