All 8-Digit Codes Under HSN 0309
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: Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption.
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 0309 10 10 | Fresh or chilledOf fish | 30% | Free | 2.5% (cap ₹24 per kg.) |
| 0309 10 20 | FrozenOf fish | 30% | Free | 2.5% (cap ₹24 per kg.) |
| 0309 10 30 | Salted, in brine, dried or smokedOf fish | 30% | Free | 2.5% (cap ₹24 per kg.) |
| 0309 10 90 | OtherOf fish | 30% | Free | 2.5% (cap ₹24 per kg.) |
| 0309 90 11 | Vannamei shrimp (Litopenaeusvannamei)Of crustaceans, fresh or chilled | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 12 | Indian white shrimp (Fenneropenaeus indicus)Of crustaceans, fresh or chilled | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 13 | Black tiger shrimp (Penaeus monodon)Of crustaceans, fresh or chilled | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 14 | Flower shrimp (Penaeus semisulcatus)Of crustaceans, fresh or chilled | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 19 | OtherOf crustaceans, fresh or chilled | See tariff | Free | 2.5% (cap ₹62 per unit) |
| 0309 90 21 | Vannamei shrimp (Litopenaeus vannamei)Of crustaceans, frozen | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 22 | Indian white shrimp (Fenneropenaeus indicus)Of crustaceans, frozen | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 23 | Black tiger shrimp (Penaeus monodon)Of crustaceans, frozen | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 24 | Flower shrimp (Penaeus semisulcatus)Of crustaceans, frozen | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 29 | OtherOf crustaceans, frozen | See tariff | Free | 2.5% (cap ₹62 per unit) |
| 0309 90 31 | Vannamei shrimp (Litopenaeus vannamei)Of crustaceans, salted, in brine, dried or smoked | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 32 | Indian white shrimp (Fenneropenaeus indicus)Of crustaceans, salted, in brine, dried or smoked | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 33 | Black tiger shrimp (Penaeus monodon)Of crustaceans, salted, in brine, dried or smoked | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 34 | Flower shrimp (Penaeus semisulcatus)Of crustaceans, salted, in brine, dried or smoked | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 39 | OtherOf crustaceans, salted, in brine, dried or smoked | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 40 | Of crustaceans, otherOf crustaceans, salted, in brine, dried or smoked | 30% | Free | 2.5% (cap ₹62 per kg.) |
| 0309 90 50 | Of molluscs, fresh or chilledOf crustaceans, salted, in brine, dried or smoked | 30% | Free | 2.5% (cap ₹24 per kg.) |
| 0309 90 60 | Of molluscs, frozenOf crustaceans, salted, in brine, dried or smoked | 30% | Free | 2.5% (cap ₹24 per kg.) |
| 0309 90 70 | Of molluscs, salted, in brine, dried or smokedOf crustaceans, salted, in brine, dried or smoked | 30% | Free | 2.5% (cap ₹24 per kg.) |
| 0309 90 80 | Of molluscs, otherOf crustaceans, salted, in brine, dried or smoked | 30% | Free | 2.5% (cap ₹24 per kg.) |
| 0309 90 90 | OtherOf crustaceans, salted, in brine, dried or smoked | 30% | Free | 2.4% (cap ₹24 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 0309
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 |
|---|---|---|---|
| 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 0309
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.
2 tariff items of this heading have a specific or compound duty (an amount per unit, or the higher of two) or a duty not shown here. Work those out from the quantity; the working above covers the lines charged on value alone.
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 0309
Under Schedule 2 of ITC(HS) 2022 the 25 tariff items are marked: 25 Free. “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 25 of the 25 tariff items, at 2.4–2.5% 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.
- 2 tariff items show “See tariff” because the duty cell of the Customs Tariff could not be read cleanly.
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.