Where tariff item 0302 51 00 sits in the schedule
| 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 51 00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus). 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.
Duty on an import of this item
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 |
₹3,00,000Payable with a duty-credit scripOf this, the basic customs duty of ₹3,00,000 can be paid with duty credit scrips. The remaining ₹30,000 is paid in cash. RoDTEP on this tariff line, the export side
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 0302 51 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.
Preferential rates by origin
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 Least Developed Countries, the whole bill on ₹10,00,000 falls from ₹3,30,000 to ₹0.
Least Developed Countries0%
Nepal0%
SAFTA (LDC) countries0%
Singapore0%
Sri Lanka0%
United Arab Emirats0%
SAFTA countries5%
the republic of Korea5%
Australia12.9%
APTA countries16.5%
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.
Other tariff items under heading 0302
| 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 34 00 | Bigeye tunas (Thunnus obesus) | 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% |
What this means in plain English
Bring in ₹10,00,000 of cod (gadus morhua, gadus ogac, gadus macrocephalus) 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.
- Basic customs duty, ₹3,00,000 at 30% of the assessable value.
- Social Welfare Surcharge, ₹30,000 at 10% of that duty rather than of the value, under section 110 of the Finance Act, 2018.
- Integrated tax, the large one: ₹0 at 0% on the value plus the duties above it, under section 3(8) of the Customs Tariff Act, 1975. Carried under CBIC notification 029/2025.
Read the duty rate as a ceiling, not a bill. 30% is the standard rate in the First Schedule, before any exemption notification, and the total above carries no Agriculture Infrastructure and Development Cess, no duty stated per unit and no trade remedy duty.
What is and is not inside these figures, written once for the whole chapter.
Paying part of this with a duty-credit scrip
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.
Where these rates come from
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.
