HSN 03019500
Southern bluefin tunas (Thunnus maccoyii) - Other Live Fish
8-digit tariff item under 0301 · Chapter 3 (Fish and crustaceans, molluscs and other aquatic invertebrates) · Section I
GST on HSN 03019500
| Rate | Description |
|---|---|
| Exempted | Live fishNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0301.
Importing Products under HSN 03019500
| Basic Customs Duty | 30% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Restricted |
| Unit of quantity | kg |
Exporting Products under HSN 03019500
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 4% (cap 12.2), matched at 0301 |
| Export duty (Second Schedule) | None |
HSN 03019500 Classification
| Section I | Live Animals; Animal Products |
| Chapter 03 | Fish and crustaceans, molluscs and other aquatic invertebrates |
| 0301 | LIVE FISH |
| 03019500 | Southern bluefin tunas (Thunnus maccoyii) |
Similar HSN Codes
| Code | Description |
|---|---|
| 03011100 | Freshwater |
| 03011900 | Other |
| 03019100 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) |
| 03019200 | Eels (Anguilla spp.) |
| 03019300 | Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) |
| 03019400 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) |
| 03019900 | Other |
Frequently Asked Questions
What is the HSN code for Southern bluefin tunas (Thunnus maccoyii) - Other Live Fish?
The 8-digit HSN code is 03019500 - Southern bluefin tunas (Thunnus maccoyii) - Other Live Fish, under heading 0301 of Chapter 3 (Fish and crustaceans, molluscs and other aquatic invertebrates).
What is the GST rate on HSN 03019500?
GST Exempt (Live fish) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 03019500?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.
Is import under HSN 03019500 allowed?
The ITC-HS import policy for this code is Restricted.
What is the total import cost for HSN 03019500?
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% on ₹133,000. Total duty payable is about ₹33,000, landing the consignment at ₹133,000. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Southern bluefin tunas (Thunnus maccoyii) - Other Live Fish be exported from India?
The ITC-HS export policy for HSN 03019500 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Southern bluefin tunas (Thunnus maccoyii) - Other Live Fish?
Yes - the All Industry Rate schedule (2023) notifies a rate of 4%, matched at 0301. The drawback cap is 12.2. Drawback is claimed on export against the shipping bill.
CHAPTER 3
FISH AND CRUSTCEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
NOTES:
1. This Chapter does not cover:
(a) Mammals of heading 0106;
(b) Meat of mammals of heading 0106 (heading 0208 or 0210);
(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading 1604).
2. In this Chapter, the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
1[3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309).]
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 Aayat Niryat form given in ANF 2M, 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 in respect of those species listed in CITES, is 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 |
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