Where HSN 0304 92 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 0304 92 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 0304 92 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 0304 92 00
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 2.5% of FOB value for exports from the domestic tariff area and 1.5% 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 0304
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 0304 31 00 | Tilapias (Oreochromis spp.) | 30% |
| 0304 32 00 | Catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.) | 30% |
| 0304 33 00 | Nile Perch (Lates niloticus) | 30% |
| 0304 39 00 | Other | 30% |
| 0304 41 00 | Pacific salmon (Oncorhynchus nerka, Oncorhy- nchus gorbuscha, Oncorhynchus keta, Oncor- hynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 30% |
| 0304 42 00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 30% |
| 0304 43 00 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,kg. Soleidae, Scophthalmidae and Citharidae) | 30% |
| 0304 44 00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 30% |
| 0304 45 00 | Swordfish (Xiphias gladius) | 30% |
| 0304 46 00 | Tooth fish (Dissostichus spp.) | 30% |
| 0304 47 00 | Dogfish and other sharks | 30% |
| 0304 48 00 | Rays and skates (Rajidae) | 30% |
| 0304 49 10 | Hilsa (Tenualosa ilisha)Other | 30% |
| 0304 49 30 | SeerOther | 30% |
| 0304 49 40 | TunaOther | 30% |
| 0304 49 90 | OtherOther | 30% |
| 0304 51 00 | Tilapias (Oreochromis spp.), catfish (Pangasius spp.,Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenoph- aryngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Lepto- barbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 30% |
| 0304 52 00 | Salmonidae | 30% |
| 0304 53 00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 30% |
| 0304 54 00 | Sword fish (Xiphias gladius) | 30% |
| 0304 55 00 | Tooth fish (Dissostichus spp.) | 30% |
| 0304 56 00 | Dogfish and other sharks | 30% |
| 0304 57 00 | Rays and skates (Rajidae) | 30% |
| 0304 59 10 | Hilsa (Tenualosa ilisha)Other | 30% |
| 0304 59 30 | SeerOther | 30% |
| 0304 59 40 | TunaOther | 30% |
| 0304 59 90 | OtherOther | 30% |
| 0304 61 00 | Tilapias (Oreochromis spp.) | 30% |
| 0304 62 00 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 30% |
| 0304 63 00 | Nile Perch (Lates niloticus) | 30% |
| 0304 69 00 | Other | 30% |
| 0304 71 00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30% |
| 0304 72 00 | Haddock (Melanogrammus aeglefinus) | 30% |
| 0304 73 00 | Coal fish (Pollachius virens) | 30% |
| 0304 74 00 | Hake (Merluccius spp., Urophycis spp.) | 30% |
| 0304 75 00 | *Alaska Pollock (Theragra chalcogramma) | 30% |
| 0304 79 00 | Other | 30% |
| 0304 81 00 | Pacific salmon (Oncorhynchus nerka, Oncor- hynchus gorbuscha, Oncorhynchus keta, Oncor- hynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 30% |
| 0304 82 00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncor- hynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 30% |
| 0304 83 00 | Flat fish (Pleuronectidae, Bothidae, Cynog- lossidae, Soleidae, Scophthalmidae and Citharidae) | 30% |
| 0304 84 00 | Sword fish (Xiphias gladius) | 30% |
| 0304 85 00 | Tooth fish (Dissostichus spp.) | 30% |
| 0304 86 00 | Herrings (Clupea harengus, Clupea pallasii) | 30% |
| 0304 87 00 | *Tunas (of the genus Thunnus), skipjack tuna (stripe- bellied bonito) (Katsuwonus pelamis) | 30% |
| 0304 88 10 | DogfishDogfish, other sharks Rays and skates (Rajidae) | 30% |
| 0304 88 20 | Other sharksDogfish, other sharks Rays and skates (Rajidae) | 30% |
| 0304 88 30 | Rays and skates (Rajidae)Dogfish, other sharks Rays and skates (Rajidae) | 30% |
| 0304 89 10 | Hilsa (Tenualosa ilisha)Other | 30% |
| 0304 89 30 | SeerOther | 30% |
| 0304 89 40 | TunaOther | 30% |
| 0304 89 90 | OtherOther | 30% |
| 0304 91 00 | Sword fish (Xiphias gladius) | 30% |
| 0304 92 00 | Tooth fish (Dissostichus spp.) | 30% |
| 0304 93 00 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenophary- ngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Lepto- barbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 30% |
| 0304 94 00 | *Alaska Pollock (Theragra chalcogramma) | 30% |
| 0304 95 00 | *Fish of the families (Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae,) other than Alaska Pollock (Theragra chalcogramma) | 30% |
| 0304 96 00 | Dogfish and other sharks | 30% |
| 0304 97 00 | Rays and skates (Rajidae) | 30% |
| 0304 99 00 | Other | 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.