CHAPTER 3 (Chapter Notes)

Relevant Judgements

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

       

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) 

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)

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:

       

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)

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)

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
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) 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) 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)

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)

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

       
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

       

 

- Frozen: 

       
0306 11 00

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

Kg. 30% - BCD: See Extract  upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
0306 12

-- Lobsters (Homarus spp.)

Kg. 30% - BCD: See Extract  upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
0306 12 10

--- Whole, Cooked

Kg. 30% - BCD: See Extract  upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
0306 12 90

--- Other

Kg. 30% - BCD: See Extract  upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
0306 14 00

--Crabs

Kg. 30% - BCD: See Extract  upto 30/04/2022
BCD: See Notifications for specified countries

IGST:
5%
0306 15 00 

-- Norway lobsters ( Nephrops norvegicus )

Kg. 30% - BCD: See Extract  upto 30/04/2022
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  upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
0306 16 90 --Other Kg. 30% - BCD: See Extract  upto 30/04/2022
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  upto 30/04/2022
BCD: See Notifications for specified countries

IGST: 5%
0306 17 19 --Other Kg. 30% - BCD: See Extract  upto 30/04/2022
BCD: See Notifications for specified countries

IGST: 5%
0306 17 20 --- Vannamei shrimp (Litopenaeus vannamei) kg. 30% - BCD: See Extract  upto 30/04/2022
BCD: NIL for specified countries
0306 17 30 --- Indian white shrimp (Fenneropenaeus indicus) kg. 30% - BCD: See Extract  upto 30/04/2022
BCD: NIL for specified countries
0306 17 40 --- Black tiger shrimp (Penaeus monodon) kg. 30% - BCD: See Extract  upto 30/04/2022
BCD: NIL for specified countries
0306 17 50 --- Flower shrimp (Penaeus semisulcatus) kg. 30% - BCD: See Extract upto 30/04/2022
BCD: NIL for specified countries
0306 17 90 --Other Kg. 30% - BCD: See Extract upto 30/04/2022
BCD: NIL for specified countries

IGST: 5%
0306 19 00 -- Other 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 upto 30/04/2022
IGST: 5%
0306 32 00 

-- Lobsters (Homarus spp.)

Kg. 30% - BCD: See Extract upto 30/04/2022
IGST: 5%
0306 33 00  -- Crabs  Kg. 30%   BCD: See Extract upto 30/04/2022
IGST: 5%
0306 34 00 

-- Norway lobsters ( Nephrops norvegicus )

Kg. 30% - BCD: See Extract upto 30/04/2022
IGST: 5%
0306 35 00

--Cold-water shrimps and prawns( Pandalus spp., Crangon crangon )

Kg. 30% - BCD: See Extract upto 30/04/2022
IGST: 5%

1[0306 36

- - Other shrimps and prawns:        
0306 36 10 - - - Scampi (Macrobachium spp.) kg. 30% - IGST: 5%
0306 36 20 - - - Vannamei shrimp (Litopenaeus vannamei) kg. 10% - IGST: 5%
0306 36 30 Indian white shrimp (Fenneropenaeus indicus) kg. 30% - IGST: 5%
0306 36 40 Black tiger shrimp (Penaeus monodon) kg. 10% - IGST: 5%
0306 36 50 Flower shrimp (Penaeus semisulcatus) kg. 30% - IGST: 5%
0306 36 60 Artemia kg. 5% - BCD: 20% concession on specified countries
IGST: 5%
0306 36 90 Other kg. 30% - IGST: 5%]
old[0306 36 00

- - Other shrimps and prawns

Kg. 30% - BCD: See Extract
IGST: 5%]
0306 39 00

- - Other

Kg. 30% - BCD: See Extract upto 30/04/2022
IGST: 5%
 

- Other:

       
0306 91 00

- - Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)

Kg. 30% - BCD: See Extract upto 30/04/2022
IGST: 5%
0306 92 00

- - Lobsters ( Homarus spp.)

Kg. 30% - BCD: See Extract upto 30/04/2022
IGST:
5%
0306 93 00

- - Crabs

Kg. 30% - BCD: See Extract upto 30/04/2022
IGST: 5%
0306 94 00

- - Norway lobsters (Nephrops norvegicus)

Kg. 30% - BCD: See Extract upto 30/04/2022
IGST: 5%
0306 95 00

- - Shrimps and prawns

Kg. 30% - BCD: See Extract upto 30/04/2022
IGST: 5%
0306 99 00

- - Other

Kg. 30% - BCD: See Extract upto 30/04/2022
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

       

 

- 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

       

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. 1[15%]

old[30%]

- BCD: 15% upto 30/04/2022
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. 1[15%]

old[30%]

- BCD: 15% upto 30/04/2022
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        
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

       
  --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.

 

1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)