Squid tubes imported into India falls under tariff item 0307 49 30. 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 |
| 0307 | Heading 0307: Molluscs, whether in shell or not, live, fresh, chilled,frozen, dried, salted or in brine; smoked molluscs |
| 0307 49 | Sub-heading 0307 49: Other |
| 0307 49 30 | Squid tubes. Unit: kg.. Import policy: Free |
Heading 0307 holds 36 tariff items in this dataset and their standard rates run from 15% to 30%, so on this heading the eight digit line a consignment is classified under decides what it costs. This line sits at 30%.
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 0307 49 30 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 ASEAN 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 |
|---|---|---|---|---|
| 0307 11 00 | Live, fresh or chilled | 30% | 5% | 3% |
| 0307 12 00 | Frozen | 30% | 5% | 3% |
| 0307 19 00 | Other Pectinidae | 30% | 5% | 3% |
| 0307 21 00 | Live, fresh or chilled | 30% | 5% | 3% |
| 0307 22 00 | Frozen | 30% | 5% | 3% |
| 0307 29 00 | Other | 30% | 5% | 3% |
| 0307 31 00 | Live, fresh or chilled | 30% | 5% | 3% |
| 0307 32 00 | Frozen | 15% | 5% | 3% |
| 0307 39 10 | Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp.) | 30% | 5% | 3% |
| 0307 39 90 | Other | 30% | 5% | 3% |
| 0307 42 10 | Cuttle fish | 30% | 5% | 3% |
| 0307 42 20 | Squid | 30% | 5% | 3% |
| 0307 43 10 | Cuttle fish | 30% | 5% | 3% |
| 0307 43 20 | Whole squids | 15% | 5% | 3% |
| 0307 43 30 | Squid tubes 0307 43 90 - - - Other | 30% | 5% | 3% |
| 0307 49 10 | Cuttle fish | 30% | 5% | 3% |
| 0307 49 20 | Whole squids | 30% | 5% | 3% |
| 0307 49 40 | Dried squids | 30% | 5% | 3% |
| 0307 49 90 | Other | 30% | 5% | 3% |
| 0307 51 00 | Live, fresh or chilled | 30% | 5% | 3% |
| 0307 52 00 | Frozen | 30% | 5% | 3% |
| 0307 59 00 | Other | 30% | 5% | 3% |
| 0307 60 00 | Snails, other than sea snails Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) | 30% | 5% | 3% |
| 0307 71 00 | Live, fresh or chilled | 30% | 5% | 3% |
Bring in ₹10,00,000 of squid tubes 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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