Where HSN 0303 33 00 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST Rate on HSN 0303 33 00
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 3 | 0303, 0304, 0305, 0306, 0307, 0308, | All goods, other than fresh or chilled, pre-packaged and labelled |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 0303 33 00
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
FSS Act compliance before clearance
The consignment must meet the quality and packaging requirements of the Food Safety and Standards Act, 2006 before customs clears it.
Shelf life on the day of import
At least 60% of the original shelf life, or three months before expiry, whichever is less.
Notified food entry points only
This code is in List B of Appendix V (high risk), so it can enter only through the entry points in List A.
Export Policy and RoDTEP for HSN 0303 33 00
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 3% of FOB value for exports from the domestic tariff area and 1.8% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 0303
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 0303 11 00 | Sockeye salmon (red salmon) (Oncorhynchus nerka) | 30% |
| 0303 12 00 | Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,Oncorhynchus masou and Oncorhynchus rhodurus) | 30% |
| 0303 13 00 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 30% |
| 0303 14 00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncor- hynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 30% |
| 0303 19 00 | Other | 30% |
| 0303 23 00 | Tilapias (Oreochromis spp.) | 30% |
| 0303 24 00 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 30% |
| 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.) | 30% |
| 0303 26 00 | Eels (Anguilla spp.) | 30% |
| 0303 29 00 | Other | 30% |
| 0303 31 00 | Halibut (Rheinhardtius hippoglossoides, Hippog- lossus hippoglossus,Hippoglossus stenolepis) | 30% |
| 0303 32 00 | Plaice (Pleuronectes platessa) | 30% |
| 0303 33 00 | Sole (Solea spp.) | 30% |
| 0303 34 00 | Turbots (Psetta maxima) | 30% |
| 0303 39 00 | Other | 30% |
| 0303 41 00 | Albacore or long finned tunas (Thunnus alalunga) | 30% |
| 0303 42 00 | Yellowfin tunas (Thunnus albacares) | 30% |
| 0303 43 00 | *Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis) | 30% |
| 0303 44 00 | Bigeye tunas (Thunnus obesus) | 30% |
| 0303 45 00 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 30% |
| 0303 46 00 | Southern bluefin tunas (Thunnus maccoyii) | 30% |
| 0303 49 00 | Other | 30% |
| 0303 51 00 | Herrings (Clupea harengus, Clupea pallasii) | 30% |
| 0303 53 00 | Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 30% |
| 0303 54 00 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 30% |
| 0303 55 00 | Jack and horse mackerel (Trachurus spp.) | 30% |
| 0303 56 00 | Cobia (Rachycentron canadum) | 30% |
| 0303 57 00 | Sword fish (Xiphias gladius) | 30% |
| 0303 59 10 | Indian mackerels (Rastrelliger spp.)Others | 30% |
| 0303 59 90 | OtherOthers | 30% |
| 0303 63 00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30% |
| 0303 64 00 | Haddock (Melanogrammus aeglefinus) | 30% |
| 0303 65 00 | Coal fish (Pollachius virens) | 30% |
| 0303 66 00 | Hake (Merluccius spp., Urophycis spp.) | 30% |
| 0303 67 00 | *Alaska Pollock (Theragra chalcogramma) | 30% |
| 0303 68 00 | Blue whitings (Micromesistius poutassou, Micromesistiusaustralis) | 30% |
| 0303 69 00 | Other | 30% |
| 0303 81 10 | DogfishDogfish and other sharks | 30% |
| 0303 81 90 | Other SharksDogfish and other sharks | 30% |
| 0303 82 00 | Rays and skates (Rajidae) | 30% |
| 0303 83 00 | Tooth fish (Dissostichus spp.) | 30% |
| 0303 84 00 | Seabass (Dicentrarchus spp.) | 30% |
| 0303 89 10 | Hilsa (Tenualosa ilisha)Other | 30% |
| 0303 89 20 | DaraOther | 30% |
| 0303 89 30 | Ribbon fishOther | 30% |
| 0303 89 40 | SeerOther | 30% |
| 0303 89 50 | Pomfret (white or silver or black)Other | 30% |
| 0303 89 60 | GholOther | 30% |
| 0303 89 70 | ThreadfinOther | 30% |
| 0303 89 80 | Croakers, groupers and floundersOther | 30% |
| 0303 89 90 | OtherOther | 30% |
| 0303 91 10 | Egg or egg yolk of fishLivers, roes and milt | 30% |
| 0303 91 90 | OtherLivers, roes and milt | 30% |
| 0303 92 00 | Shark finsShark fins | 30% |
| 0303 99 10 | Fish fins other than shark fins, heads, tails and mawsOther | 30% |
| 0303 99 90 | Other edible fish offalOther | 30% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
- ITC(HS) 2022, Schedule 1, General Notes regarding Import PolicyDGFT, as on 11 August 2025: General Note 4 and Appendix V (food import entry points).
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.