Where HSN 0307 49 40 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
- 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
- Group
- Other
- Tariff item
- 0307 49 40 · Dried squids
- Unit
- kg.
GST Rate on HSN 0307 49 40
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 0307 49 40
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 0307 49 40
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 0307
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 0307 11 00 | Live, fresh or chilled | 30% |
| 0307 12 00 | Frozen | 30% |
| 0307 19 00 | Other | 30% |
| 0307 21 00 | Live, fresh or chilled | 30% |
| 0307 22 00 | Frozen | 30% |
| 0307 29 00 | Other | 30% |
| 0307 31 00 | Live, fresh or chilled | 30% |
| 0307 32 00 | Frozen | 15% |
| 0307 39 10 | Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp.)Other | 30% |
| 0307 39 90 | OtherOther | 30% |
| 0307 42 10 | Cuttle fishLive, fresh or chilled | 30% |
| 0307 42 20 | SquidLive, fresh or chilled | 15% |
| 0307 43 10 | Cuttle fishFrozen | 30% |
| 0307 43 20 | Whole squidsFrozen | 30% |
| 0307 43 30 | Squid tubesFrozen | 30% |
| 0307 43 90 | OtherFrozen | 30% |
| 0307 49 10 | Cuttle fishOther | 30% |
| 0307 49 20 | Whole squidsOther | 30% |
| 0307 49 30 | Squid tubesOther | 30% |
| 0307 49 40 | Dried squidsOther | 30% |
| 0307 49 90 | OtherOther | 30% |
| 0307 51 00 | Live, fresh or chilled | 30% |
| 0307 52 00 | Frozen | 30% |
| 0307 59 00 | Other | 30% |
| 0307 60 00 | Snails, other than sea snails | 30% |
| 0307 71 00 | Live, fresh or chilled | 30% |
| 0307 72 00 | Frozen | 30% |
| 0307 79 00 | Other | 30% |
| 0307 81 00 | Live, fresh or chilled abalone (Haliotis spp.) | 30% |
| 0307 82 00 | Live, fresh or chilled stromboid conchs (Strombus spp.) | 30% |
| 0307 83 00 | Frozen abalone (Haliotis spp.) | 30% |
| 0307 84 00 | Frozen stromboid conchs (Strombus spp.) | 30% |
| 0307 87 00 | Other abalone (Haliotis spp.) | 30% |
| 0307 88 00 | Other stromboid conchs (Strombus spp.) | 30% |
| 0307 91 00 | Live, fresh or chilled | 30% |
| 0307 92 00 | Frozen | 30% |
| 0307 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.