Where HSN 0306 31 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.
- Chapter
- 03 · Fish and crustaceans, molluscs and other aquatic invertebrates
- Heading
- 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
- Tariff item
- 0306 31 00 · Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)
- Unit
- kg.
GST Rate on HSN 0306 31 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 0306 31 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 0306 31 00
Schedule 2 of ITC(HS) 2022 marks this tariff item Free (whole cooked; 150gm as tail (Prohibited, Not permitted to be exported)). Appendix 4R gives RoDTEP at 2.4% of FOB value for exports from the domestic tariff area and 1.4% 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 0306
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 0306 11 00 | Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) | 30% |
| 0306 12 10 | Whole, cookedLobsters (Homarus spp.) | 30% |
| 0306 12 90 | OtherLobsters (Homarus spp.) | 30% |
| 0306 14 00 | Crabs | 30% |
| 0306 15 00 | Norway lobsters (Nephrops norvegicus) | 30% |
| 0306 16 10 | Accelerated Freeze Dried (AFD)Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | 30% |
| 0306 16 90 | OtherCold-water shrimps and prawns (Pandalus spp., Crangon crangon) | 30% |
| 0306 17 11 | Accelerated Freeze Dried (AFD)Scampi (Macrobrachium spp.) | 30% |
| 0306 17 19 | OtherScampi (Macrobrachium spp.) | 30% |
| 0306 17 20 | Vannamei shrimp (Litopenaeus vannamei)Scampi (Macrobrachium spp.) | 30% |
| 0306 17 30 | Indian white shrimp (Fenneropenaeus indicus)Scampi (Macrobrachium spp.) | 30% |
| 0306 17 40 | Black tiger shrimp (Penaeus monodon)Scampi (Macrobrachium spp.) | 30% |
| 0306 17 50 | Flower shrimp (Penaeus semisulcatus)Scampi (Macrobrachium spp.) | 30% |
| 0306 17 90 | OtherScampi (Macrobrachium spp.) | 30% |
| 0306 19 10 | Krill | 15% |
| 0306 19 90 | Other | 30% |
| 0306 31 00 | Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) | 30% |
| 0306 32 00 | Lobsters (Homarus spp.) | 30% |
| 0306 33 00 | Crabs | 30% |
| 0306 34 00 | Norway lobsters (Nephrops norvegicus) | 30% |
| 0306 35 00 | Cold water shrimps and prawns (Pandalus spp., Crangon crangon) | 30% |
| 0306 36 10 | Scampi (Macrobachium spp.)Other shrimps and prawns | 30% |
| 0306 36 20 | Vannamei shrimp (Litopenaeus vannamei)Other shrimps and prawns | 10% |
| 0306 36 30 | Indian white shrimp (Fenneropenaeus indicus)Other shrimps and prawns | 30% |
| 0306 36 40 | Black tiger shrimp (Penaeus monodon)Other shrimps and prawns | 10% |
| 0306 36 50 | Flower Shrimp(Penaeus semisulcatus)Other shrimps and prawns | 30% |
| 0306 36 60 | ArtemiaOther shrimps and prawns | Free |
| 0306 36 90 | OtherOther shrimps and prawns | 30% |
| 0306 39 00 | *Other | 30% |
| 0306 91 00 | Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) | 30% |
| 0306 92 00 | Lobsters ( Homarus spp.) | 30% |
| 0306 93 00 | Crabs | 30% |
| 0306 94 00 | Norway lobsters (Nephrops norvegicus) | 30% |
| 0306 95 00 | Shrimps and prawns | 30% |
| 0306 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.