Bigeye tunas (Thunnus obesus) imported into India falls under tariff item 0302 34 00. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 30%, and integrated tax is 0%. On the export side the same code earns RoDTEP at 3% of FOB value under Appendix 4R, capped at ₹24 per Kg. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| Level | Description |
|---|---|
| 03 | Chapter 03: Fish and crustaceans, molluscs and other aquatic invertebrates |
| 0302 | Heading 0302: Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 headings 0302 91to 0302 99 |
| 0302 34 00 | Bigeye tunas (Thunnus obesus). Unit: kg.. Import policy: Free |
Heading 0302 holds 47 tariff items in this dataset and every one of them carries the same standard rate of 30%, so within this heading the choice of eight digit line does not change the duty.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 30%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 0% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|---|---|
| 30% | Basic customs duty, of the assessable value | ₹3,00,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹30,000 |
| 0% | IGST, of value plus the duties above | ₹0 |
| 33% | Total duty and tax, as a share of the assessable value | ₹3,30,000 |
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 0302 34 00 a RoDTEP rate of 3% of FOB value, capped at ₹24 per Kg, notified by Notification 32/2024-25 and in force from 10 October 2024. Appendix 4R is the schedule for exports from the Domestic Tariff Area.
The cap is not a footnote. The entitlement is the lower of 3% of FOB value and ₹24 per Kg multiplied by the quantity exported, so a figure worked from the rate alone overstates it on every shipment where the cap binds.
An exporter under an Advance Authorisation, an Export Oriented Unit or a unit in a Special Economic Zone reads Appendix 4RE instead, which puts this line at 1.8% capped at ₹14.4 per Kg. Which schedule applies is a fact about the exporter, not about the goods, so this page does not choose between them.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
Where a trade agreement covers this line, the preferential rate replaces the basic customs duty rate, and it pulls the surcharge and the integrated tax down with it. At 0% for APTA countries, the whole bill on ₹10,00,000 falls from ₹3,30,000 to ₹0.
A preference is never automatic. It applies against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer. These are the 2025 schedule.
| Code | Description | Duty | IGST | Export rate |
|---|---|---|---|---|
| 0302 11 00 | Trout (Salmo trutta, Oncorhyncus mykiss, Oncor- hyncus clarkii, Oncorhyncus aguabonita, Oncor- hyncus gilae, Oncorhyncus apache and Oncor- hyncus chrysogaster) | 30% | 0% | 0.5% |
| 0302 13 00 | Pacific salmon (Oncorhynchus nerka, Oncorhy- nchus gorbuscha, Oncorhynchus keta, Oncorhy- nchus tschawytscha,Oncorhynchus kisutch, Oncorhynchus masou andOncorhynchus rhodurus) | 30% | 0% | 0.5% |
| 0302 14 00 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 30% | 0% | 0.5% |
| 0302 19 00 | Other Soleidae,Scophthalmidae and Citharidae), excluding edible fish offal of sub-headings 0302 91 to 0301 99 | 30% | 0% | 0.5% |
| 0302 21 00 | Halibut (Rheinhardtius hippoglossidae, Hippog- lossus hippoglossus, Hippoglossus stenolepis) | 30% | 0% | 3% |
| 0302 22 00 | Plaice (Pleuronectes platessa) | 30% | 0% | 3% |
| 0302 23 00 | Sole (Solea spp.) | 30% | 0% | 3% |
| 0302 24 00 | Turbots (Psetta maxima) | 30% | 0% | 3% |
| 0302 29 00 | Other (stripe-bellied bonito)(Katsuwonuspelamis), excluding edible fish offal of sub-headings 030291 to 0302 99 | 30% | 0% | 0.5% |
| 0302 31 00 | Albacore or long finned tunas (Thunnus alalunga) | 30% | 0% | 3% |
| 0302 32 00 | Yellowfin tunas (Thunnus albacares) | 30% | 0% | 3% |
| 0302 33 00 | Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis) | 30% | 0% | 3% |
| 0302 35 00 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 30% | 0% | 3% |
| 0302 36 00 | Southern bluefin tunas (Thunnus maccoyii) | 30% | 0% | 3% |
| 0302 39 00 | Other anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber austr- alasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachy- centron canadum)… | 30% | 0% | 3% |
| 0302 41 00 | Herrings (Clupea harengus, Clupea pallasii) | 30% | 0% | 3% |
| 0302 42 00 | Anchovies (Engraulis spp.) | 30% | 0% | 3% |
| 0302 43 00 | Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 30% | 0% | 3% |
| 0302 44 00 | Mackerel (Scomber scombrus, Scomber austr- alasicus, Scomber japonicus) | 30% | 0% | 3% |
| 0302 45 00 | Jack and horse mackerel (Trachurus spp.) | 30% | 0% | 3% |
| 0302 46 00 | Cobia (Rachycentron canadum) | 30% | 0% | 3% |
| 0302 47 00 | Sword fish (Xiphias gladius) | 30% | 0% | 3% |
| 0302 49 00 | Other thyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub-headings | 30% | 0% | 3% |
| 0302 51 00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30% | 0% | 3% |
Bring in ₹10,00,000 of bigeye tunas (thunnus obesus) and customs will ask for ₹3,30,000, which is 33% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
Of the ₹3,30,000 above, exactly ₹3,00,000 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹30,000 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹3,00,000, not on ₹3,30,000. How the buy side works, or read what a duty-credit scrip is end to end.
The First Schedule states the duty on this line as "30%". Integrated tax is carried under CBIC notification 029/2025. How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
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