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Chapter - 3 Fish and crustaceans molluscs and other aquatic invertebrates




Hs Code Description

US Hs Code - 0301 : Live fish


030110 Live ornamental fish
030191 Live trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"
030192 Live eels "Anguilla spp."
030193 Live carp
030199 Live fish (excl. ornamental fish, trout [Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster], eels [Anguilla spp.] and carp)

US Hs Code - 0302 : Fish, fresh or chilled, excl fish fillets and other fish meat of heading No0304


030211 Fresh or chilled trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"
030212 Fresh or chilled Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"
030219 Fresh or chilled salmonidae (excl. trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho")
030221 Fresh or chilled lesser or Greenland halibut "Reinhardtius hippoglossoides, Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepsis"
030222 Fresh or chilled plaice "Pleuronectes platessa"
030223 Fresh or chilled sole "Solea spp."
030229 Fresh or chilled flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Catharidae" (excl. halibut "Reinhardtius hippoglossoides, Hippoglossus hippoglossus and Hippoglossus stenolepsis", plaice "Pleuronectes platessa" and sole "Solea spp.")
030231 Fresh or chilled albacore or longfinned tunas "Thunnus alalunga"
030232 Fresh or chilled yellowfin tunas "Thunnus albacares"
030233 Fresh or chilled skipjack or stripe-bellied bonito
030239 Fresh or chilled tunas (excl. albacore or long-finned tunas "Thunnus alalunga" and yellowfin tunas "Thunnus albacares")
030240 Fresh or chilled herrings "Clupea harengus, clupea pallasii"
030250 Fresh or chilled cod "gadus morhua, gadus ogac, gadus macrocephalus"
030261 Fresh or chilled sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus"
030262 Fresh or chilled haddock "Melanogrammus aeglefinus"
030263 Fresh or chilled coalfish "Pollachius virens"
030264 Fresh or chilled mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus"
030265 Fresh or chilled dogfish and other sharks
030266 Fresh or chilled eels "Anguilla spp."
030269 Fresh or chilled freshwater and saltwater fish (excl. salmonidae, flat fish, tunas, skipjack or stripe-bellied bonito, herrings, cod, sardines, sardinella, brisling or sprats, haddock, coalfish, mackerel, sharks and eels)
030270 Fresh or chilled fish livers and roes

US Hs Code - 0303 : Fish, frozen, excl fish fillets and other fish meat of heading No0304


030310 Frozen Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus"
030321 Frozen trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"
030322 Frozen Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"
030329 Frozen salmonidae (excl. Pacific salmon, Atlantic salmon, Danube salmon and trout)
030331 Frozen lesser or Greenland halibut "Reinhardtius hippoglossoides", Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepis"
030332 Frozen plaice "Pleuronectes platessa"
030333 Frozen sole "Solea spp."
030339 Frozen flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae und Citharidae" (excl. halibut, plaice and sole)
030341 Frozen albacore or longfinned tunas "Thunnus alalunga"
030342 Frozen yellowfin tunas "Thunnus albacares"
030343 Frozen skipjack or stripe-bellied bonito "Euthynnus -Katsuwonus- pelamis"
030349 Frozen tunas of the genus Thunnus (excl. albacore or longfinned and yellowfin)
030350 Frozen herrings "Clupea harengus, Clupea pallasii"
030360 Frozen cod "Gadus morhua, Gadus ogac and Gadus macrocephalus"
030371 Frozen sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp." and brisling or sprats "Sprattus sprattus"
030372 Frozen haddock "Melanogrammus aeglefinus"
030373 Frozen coalfish "Pollachius virens"
030374 Frozen mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus"
030375 Frozen dogfish and other sharks
030376 Frozen eels "Anguilla spp."
030377 Frozen sea bass "Dicentrarchus labrax, Dicentrarchus punctatus"
030378 Frozen hake "Merluccius spp., Urophycis spp."
030379 Frozen freshwater and saltwater fish (excl. salmonidae, flat fish, tunas, skipjack or stripe-bellied bonito, herrings, cod, sardines, sardinella, brisling or sprats, haddock, coalfish, mackerel, dogfish and other sharks, eels, sea bass and hake)
030380 Frozen fish livers and roes

US Hs Code - 0304 : Fish fillets and other fish meat ( whether or not minced ), fresh, chilled or frozen


030410 Fresh or chilled fillets and other fish meat, whether or not minced
030420 Frozen fish fillets
030490 Frozen fish meat, whether or not minced (excl. fillets)

US Hs Code - 0305 : Fish, dried, salted or in brine; smoked fish; flours, meals and pellets of fish, fit for human consumption


030510 Flours, meals and pellets of fish, fit for human consumption
030520 Fish livers and roes, dried, smoked, salted or in brine
030530 Fish fillets, dried, salted or in brine, not smoked
030541 Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho", smoked, incl. fillets
030542 Herrings "Clupea harengus, Clupea pallasii", smoked, incl. fillets
030549 Smoked fish, incl. fillets (excl. Pacific salmon, Atlantic salmon, Danube salmon and herrings)
030551 Dried cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", whether or not salted, not smoked (excl. fillets)
030559 Dried fish, salted, not smoked (excl. cod and other fillets)
030561 Herrings "Clupea harengus, Clupea pallasii", salted or in brine only (excl. fillets)
030562 Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", salted or in brine only (excl. fillets)
030563 Anchovies "Engraulis spp.", salted or in brine only (excl. fillets)
030569 Fish, salted or in brine only (excl. herrings, cod, anchovies and fillets in general)

US Hs Code - 0306 : Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine


030611 Frozen rock lobster and other sea crawfish "Palinurus spp.", "Panulirus spp." and "Jasus spp.", whether in shell or not, incl. rock lobster and other sea crawfish in shell, cooked by steaming or by boiling in water
030612 Frozen lobsters "Homarus spp.", whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water
030613 Frozen shrimps and prawns, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water
030614 Frozen crabs, whether in shell or not, incl. crabs in shell, cooked by steaming or by boiling in water
030619 Frozen crustaceans, fit for human consumption, whether in shell or not, incl. crustaceans in shell, cooked beforehand by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, shrimps, prawns and crabs); frozen flours, meals, and pellets of crustaceans, fit for human consumption
030621 Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", whether in shell or not, live, dried, salted or in brine, incl. in shell, cooked by steaming or by boiling in water
030622 Lobsters "Homarus spp.", whether in shell or not, live, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water
030623 Shrimps and prawns, whether in shell or not, live, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water
030624 Crabs, whether in shell or not, live, dried, salted or in brine, incl. crabs in shell, cooked by steaming or by boiling in water
030629 Crustaceans, fit for human consumption, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crustaceans in shell, cooked beforehand by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, shrimps, prawns and crabs); flours, meals and pellets of crustaceans, fit for human consumption

US Hs Code - 0307 : Molluscs & other aquatic invertebrates, live, fresh, chilled, frozen, dried, salted, in brine


030710 Oysters, live, fresh, chilled, frozen, dried, salted or in brine
030721 Live, fresh or chilled scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, with or without shell
030729 Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, frozen, dried, salted or in brine, with or without shell
030731 Live, fresh or chilled mussels "Mytilus spp., Perna spp.", with or without shell
030739 Mussels "Mytilus spp., Perna spp.", frozen, dried, salted or in brine, with or without shell
030741 Live, fresh or chilled cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", with or without shell
030749 Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", frozen, dried, salted or in brine, with or without shell
030751 Live, fresh or chilled octopus "Octopus spp.", with or without shell
030759 Octopus "Octopus spp.", frozen, dried, salted or in brine, with or without shell
030760 Snails, live, fresh, chilled, frozen, salted, dried or in brine, with or without shell (excl. sea snails)
030791 Live, fresh or chilled molluscs, fit for human consumption, whether in shell or not, incl. sea urchins, sea cucumbers and other aquatic invertebrates (other than crustaceans); fresh or chilled flours, meals and pellets of aquatic invertebrates (other than crustaceans), fit for human consumption (excl. oysters, scallops, queen scallops, mussels, cuttlefish, squids, octopus and snails other than sea snails)
030799 Molluscs, fit for human consumption, whether in shell or not, frozen, dried, salted or in brine, incl. sea urchins, sea cucumbers and other aquatic invertebrates (other than crustaceans); flours, meals and pellets of aquatic invertebrates (other than crustaceans), fit for human consumption (excl. chilled, and oysters, scallops, queen scallops, mussels, cuttlefish, squids, octopus and snails other than sea snails)


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Date: 06-06-2024
Notification No. 40/2024 - Customs (N.T.)
Exchange Rate Notification No. 40/2024-Cus (NT) dated 06.06.2024-reg

Date: 16-05-2024
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Exchange Rate Notification No. 36/2024-Cus (NT) dated 16.05.2024-reg

Date: 02-05-2024
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Exchange Rate Notification No. 34/2024-Cus (NT) dated 02.05.2024-reg.

Date: 18-04-2024
Notification No. 30/2024 - Customs (N.T.)
Exchange Rate Notification No. 30/2024-Cus (NT) dated 18.04.2024-reg.

Date: 15-04-2024
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Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 12-04-2024
NOTIFICATION No. 09/2024 – CENTRAL TAX
Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Date: 10-04-2024
NOTIFICATION No. 08/2024- Central Tax
Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024

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Notification No. 28/2024-CUSTOMS (N.T.)
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Notification No 07/2024 – Central Tax
Seeks to provide waiver of interest for specified registered persons for specified tax periods

Date: 05-04-2024
Notification No. 23/2024-Customs
Seeks to amend No. 64/2023-Customs, dated the 7th december, 2023 in order to allow duty free imports of yellow peas with bill of lading issued on or before 30.06.2024



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