HSN 02074400
Other, fresh or chilled - Of ducks
8-digit tariff item under 0207 · Chapter 2 (Meat and edible meat offal) · Section I
GST on HSN 02074400
This heading carries more than one schedule entry. The schedules separate by goods description, not by HSN code, so read both against your consignment.
| Rate | Description |
|---|---|
| 5% | All goods, other than fresh or chilled, pre-packaged and labelledNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
| Exempted | All goods, fresh or chilledNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
| Exempted | All goods, other than fresh or chilled, other than pre-packaged and labelledNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0207.
Importing Products under HSN 02074400
| Basic Customs Duty | 30% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 02074400
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 0.15%, matched at 0207 |
| Export duty (Second Schedule) | None |
HSN 02074400 Classification
| Section I | Live Animals; Animal Products |
| Chapter 02 | Meat and edible meat offal |
| 0207 | MEAT AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN |
| 02074400 | Other, fresh or chilled |
Similar HSN Codes
| Code | Description |
|---|---|
| 02071100 | Not cut in pieces, fresh or chilled |
| 02071200 | Not cut in pieces, frozen |
| 02071300 | Cuts and offal, fresh or chilled |
| 02071400 | Cuts and offal, frozen |
| 02072400 | Not cut in pieces, fresh or chilled |
| 02072500 | Not cut in pieces, frozen |
| 02072600 | Cuts and offal, fresh or chilled |
| 02072700 | Cuts and offal, frozen |
Frequently Asked Questions
What is the HSN code for Meat and edible offal - Other, fresh or chilled - Of ducks?
The 8-digit HSN code is 02074400 - Meat and edible offal - Other, fresh or chilled - Of ducks, under heading 0207 of Chapter 2 (Meat and edible meat offal).
What is the GST rate on HSN 02074400?
5% (All goods, other than fresh or chilled, pre-packaged and labelled); GST Exempt (All goods, fresh or chilled); GST Exempt (All goods, other than fresh or chilled, other than pre-packaged and labelled) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 02074400?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.
Is import under HSN 02074400 allowed?
The ITC-HS import policy for this code is Free (no licence required).
Which GST rate applies to Meat and edible offal - Other, fresh or chilled - Of ducks?
HSN 02074400 carries more than one GST schedule entry: 5% for "All goods, other than fresh or chilled, pre-packaged and labelled"; and Exempt for "All goods, fresh or chilled"; and Exempt for "All goods, other than fresh or chilled, other than pre-packaged and labelled". The schedules separate these by the description of the goods, not by the HSN code, so both entries are reproduced above exactly as notified. Read the two descriptions against your own goods, and confirm with your tax adviser or an advance ruling before filing.
What is the total import cost for HSN 02074400?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 0% or 5% on ₹133,000. This heading carries more than one GST entry, so the total duty is between ₹33,000 and ₹39,650 - landing the consignment between ₹133,000 and ₹139,650, depending on which schedule entry your goods fall under. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Meat and edible offal - Other, fresh or chilled - Of ducks be exported from India?
The ITC-HS export policy for HSN 02074400 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Meat and edible offal - Other, fresh or chilled - Of ducks?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0207. No cap is notified. Drawback is claimed on export against the shipping bill.
CHAPTER 2
MEAT AND EDIBLE MEAT OFFAL
NOTE:
This Chapter does not cover:
(a) Products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
1[(b) edible, non-living insects (heading 0410);]
2[(c)] Guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or
3[(d)] Animal fat, other than products of heading 0209 (Chapter 15)
SUPPLEMENTARY NOTE:
In this Chapter “wild animals” means wild animals as defined in Wildlife (Protection) Act, 1972 (53 of 1972).
POLICY CONDITIONS:
(1) An application for grant of a licence for import of Animals, Birds and Reptiles (including their parts and products) may be made in the ANF 2M of Appendices and Aayat Niryat Forms of FTP (2015-20) to the Director General of Foreign Trade alongwith the recommendation of the Chief Wild Life Warden of the State concerned.
(2) Import of wild animals (including their parts and products) as defined in the Wildlife (Protection) Act, 1972 (as amended from time to time) is prohibited and those species which are listed in CITES are subject to the provisions of CITES.
(3) Import of all live-stock products shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying and Fisheries, Government of India, as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time.
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NOTES:-
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Inserted vide Notification No. 54/2015-2020 dated 09-02-2022 |
|
|
Re-lettered vide Notification No. 54/2015-2020 dated 09-02-2022 before it was read as, "(b)" |
|
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Re-lettered vide Notification No. 54/2015-2020 dated 09-02-2022 before it was read as, "(c)" |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify