HSN 03061610
Accelerated Freeze Dried (AFD) - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)
8-digit tariff item under 0306 · Chapter 3 (Fish and crustaceans, molluscs and other aquatic invertebrates) · Section I
GST on HSN 03061610
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, and other than pre-packaged and labelledNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0306.
Importing Products under HSN 03061610
| 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 03061610
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 3.5% (cap 30.8) / 2.9% (cap 123.8) / 4.4% (cap 74.6) / 4.5% (cap 201) / 4.4% (cap 46.3) / 0.15%, matched at 0306 |
| Export duty (Second Schedule) | None |
HSN 03061610 Classification
| Section I | Live Animals; Animal Products |
| Chapter 03 | Fish and crustaceans, molluscs and other aquatic invertebrates |
| 0306 | CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE |
| 030616 | Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): |
| 03061610 | Accelerated Freeze Dried (AFD) |
Similar HSN Codes
| Code | Description |
|---|---|
| 03061690 | Other |
Frequently Asked Questions
What is the HSN code for Accelerated Freeze Dried (AFD) - Cold-water shrimps and prawns?
The 8-digit HSN code is 03061610 - Accelerated Freeze Dried (AFD) - Cold-water shrimps and prawns, under heading 0306 of Chapter 3 (Fish and crustaceans, molluscs and other aquatic invertebrates).
What is the GST rate on HSN 03061610?
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, and 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 03061610?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.
Is import under HSN 03061610 allowed?
The ITC-HS import policy for this code is Free (no licence required).
Which GST rate applies to Accelerated Freeze Dried (AFD) - Cold-water shrimps and prawns?
HSN 03061610 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, and 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 03061610?
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 Accelerated Freeze Dried (AFD) - Cold-water shrimps and prawns be exported from India?
The ITC-HS export policy for HSN 03061610 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Accelerated Freeze Dried (AFD) - Cold-water shrimps and prawns?
Yes - the All Industry Rate schedule (2023) notifies rates of 3.5% / 2.9% / 4.4% for the variants under this code, matched at 0306. The drawback cap is 30.8. 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