All 8-Digit Codes Under HSN 0306
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: 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.
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 0306 11 00 | Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) | 30% | Free | 2.5% (cap ₹42 per kg.) |
| 0306 12 10 | Whole, cookedLobsters (Homarus spp.) | 30% | Free | 2.5% (cap ₹42 per kg.) |
| 0306 12 90 | OtherLobsters (Homarus spp.) | 30% | Free | 2.5% (cap ₹42 per kg.) |
| 0306 14 00 | Crabs | 30% | Free | 2.5% (cap ₹42 per kg.) |
| 0306 15 00 | Norway lobsters (Nephrops norvegicus) | 30% | Free | 2.5% (cap ₹42 per kg.) |
| 0306 16 10 | Accelerated Freeze Dried (AFD)Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | 30% | Free | 2.2% (cap ₹69 per kg.) |
| 0306 16 90 | OtherCold-water shrimps and prawns (Pandalus spp., Crangon crangon) | 30% | Free | 2% (cap ₹62 per kg.) |
| 0306 17 11 | Accelerated Freeze Dried (AFD)Scampi (Macrobrachium spp.) | 30% | Free | 2.2% (cap ₹69 per kg.) |
| 0306 17 19 | OtherScampi (Macrobrachium spp.) | 30% | Free | 2% (cap ₹62 per kg.) |
| 0306 17 20 | Vannamei shrimp (Litopenaeus vannamei)Scampi (Macrobrachium spp.) | 30% | Free | 3% (cap ₹42 per kg.) |
| 0306 17 30 | Indian white shrimp (Fenneropenaeus indicus)Scampi (Macrobrachium spp.) | 30% | Free | 3% (cap ₹42 per kg.) |
| 0306 17 40 | Black tiger shrimp (Penaeus monodon)Scampi (Macrobrachium spp.) | 30% | Free | 3% (cap ₹42 per kg.) |
| 0306 17 50 | Flower shrimp (Penaeus semisulcatus)Scampi (Macrobrachium spp.) | 30% | Free | 3% (cap ₹42 per kg.) |
| 0306 17 90 | OtherScampi (Macrobrachium spp.) | 30% | Free | 3% (cap ₹42 per kg.) |
| 0306 19 10 | Krill | 15%Finance Act 2026 | — | — |
| 0306 19 90 | Other | 30%Finance Act 2026 | — | — |
| 0306 31 00 | Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) | 30% | Free | 2.4% (cap ₹62 per kg.) |
| 0306 32 00 | Lobsters (Homarus spp.) | 30% | Free | 2.4% (cap ₹62 per kg.) |
| 0306 33 00 | Crabs | 30% | Free | 2.4% (cap ₹62 per kg.) |
| 0306 34 00 | Norway lobsters (Nephrops norvegicus) | 30% | Free | 2.4% (cap ₹62 per kg.) |
| 0306 35 00 | Cold water shrimps and prawns (Pandalus spp., Crangon crangon) | 30% | Free | 2.4% (cap ₹62 per kg.) |
| 0306 36 10 | Scampi (Macrobachium spp.)Other shrimps and prawns | 30% | Free | 3% (cap ₹62 per kg.) |
| 0306 36 20 | Vannamei shrimp (Litopenaeus vannamei)Other shrimps and prawns | 10% | Free | 3% (cap ₹62 per kg.) |
| 0306 36 30 | Indian white shrimp (Fenneropenaeus indicus)Other shrimps and prawns | 30% | Free | 3% (cap ₹62 per kg.) |
| 0306 36 40 | Black tiger shrimp (Penaeus monodon)Other shrimps and prawns | 10% | Free | 3% (cap ₹62 per kg.) |
| 0306 36 50 | Flower Shrimp(Penaeus semisulcatus)Other shrimps and prawns | 30% | Free | 3% (cap ₹62 per kg.) |
| 0306 36 60 | ArtemiaOther shrimps and prawns | FreeFinance Act 2026 | Free | 3% (cap ₹62 per kg.) |
| 0306 36 90 | OtherOther shrimps and prawns | 30% | Free | 3% (cap ₹62 per kg.) |
| 0306 39 00 | *Other | 30% | Free | 3% (cap ₹62 per kg.) |
| 0306 91 00 | Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) | 30% | Free | 2.4% (cap ₹62 per kg.) |
| 0306 92 00 | Lobsters ( Homarus spp.) | 30% | Free | 2.4% (cap ₹62 per kg.) |
| 0306 93 00 | Crabs | 30% | Free | 2.4% (cap ₹62 per kg.) |
| 0306 94 00 | Norway lobsters (Nephrops norvegicus) | 30% | Free | 2.4% (cap ₹62 per kg.) |
| 0306 95 00 | Shrimps and prawns | 30% | Free | 3% (cap ₹62 per kg.) |
| 0306 99 00 | *Other | 30% | Free | 2.4% (cap ₹62 per kg.) |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 0306
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 rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| 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 of this heading 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 0306
An import pays three things: 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. A registered importer takes credit of the IGST.
- 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.
One or more tariff lines of this heading were substituted by the Finance Act 2026. The table above already shows the amended rate for those lines.
Three conditions at the port for food items
FSS Act compliance before clearance
Import of edible products is allowed only if the consignment meets the quality and packaging requirements of the Food Safety and Standards Act, 2006. Customs clears it after that is ensured.
Shelf life on the day of import
The product must have at least 60% of its original shelf life left, or three months before expiry, whichever is less, worked out from the dates on the label.
Notified food entry points only
Codes of this heading are in List B of Appendix V, so the goods can enter only through the ports, airports, land stations and ICDs in List A.
Export Policy and RoDTEP for HSN 0306
Under Schedule 2 of ITC(HS) 2022 the 35 tariff items are marked: 33 Free, 2 not shown in the Schedule text. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
RoDTEP is notified for 33 of the 35 tariff items, at 2–3% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.
The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.
- 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.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. The food-import conditions above come from its General Notes.
- 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 the heading is named in a rate entry.
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.