Sole (Solea spp.) imported into India falls under tariff item 0303 33 00. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 30%, and integrated tax is 5%. 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 |
| 0303 | Heading 0303: Fish, frozen, excluding fish fillets and other fish meat of heading 0304 headings 0303 91 to 0303 99 |
| 0303 33 00 | Sole (Solea spp.). Unit: kg.. Import policy: Free |
Heading 0303 holds 55 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 5% 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 |
| 5% | IGST, of value plus the duties above | ₹66,500 |
| 39.65% | Total duty and tax, as a share of the assessable value | ₹3,96,500 |
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 0303 33 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 ₹3,96,500 to ₹50,000.
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 |
|---|---|---|---|---|
| 0303 11 00 | Sockeye salmon (red salmon) (Oncorhynchus nerka) | 30% | 5% | 0.5% |
| 0303 12 00 | Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,Oncorhynchus masou and Oncorhynchus rhodurus) | 30% | 5% | 0.5% |
| 0303 13 00 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 30% | 5% | 0.5% |
| 0303 14 00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncor- hynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 30% | 5% | 0.5% |
| 0303 19 00 | Other spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) eels (Anguilla spp.),Nile perch (Lates niloticus) and snakeheads, (Channa spp.), excluding edible fish offal of sub-headings 030… | 30% | 5% | 0.5% |
| 0303 23 00 | Tilapias (Oreochromis spp.) | 30% | 5% | 3% |
| 0303 24 00 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 30% | 5% | 3% |
| 0303 25 00 | Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | 30% | 5% | 3% |
| 0303 26 00 | Eels (Anguilla spp.) | 30% | 5% | 3% |
| 0303 29 00 | Other lossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of sub- headings 0303 91 to 0303 99 | 30% | 5% | 3% |
| 0303 31 00 | Halibut (Rheinhardtius hippoglossoides, Hippog- lossus hippoglossus,Hippoglossus stenolepis) | 30% | 5% | 3% |
| 0303 32 00 | Plaice (Pleuronectes platessa) | 30% | 5% | 3% |
| 0303 34 00 | Turbots (Psetta maxima) | 30% | 5% | 3% |
| 0303 39 00 | Other (stripe-bellied bonito)(Katsuwonuspelamis), excluding edible fish offal of sub-headings | 30% | 5% | 3% |
| 0303 41 00 | Albacore or long finned tunas (Thunnus alalunga) | 30% | 5% | 3% |
| 0303 42 00 | Yellowfin tunas (Thunnus albacares) | 30% | 5% | 3% |
| 0303 43 00 | Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis) | 30% | 5% | 3% |
| 0303 44 00 | Bigeye tunas (Thunnus obesus) | 30% | 5% | 3% |
| 0303 45 00 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 30% | 5% | 3% |
| 0303 46 00 | Southern bluefin tunas (Thunnus maccoyii) | 30% | 5% | 3% |
| 0303 49 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% | 5% | 3% |
| 0303 51 00 | Herrings (Clupea harengus, Clupea pallasii) | 30% | 5% | 3% |
| 0303 53 00 | Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 30% | 5% | 3% |
| 0303 54 00 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 30% | 5% | 3% |
Bring in ₹10,00,000 of sole (solea spp.) and customs will ask for ₹3,96,500, which is 39.65% 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 ₹3,96,500 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 ₹96,500 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹3,00,000, not on ₹3,96,500. 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 009/2025. 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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