Chapter 03 of the HSN Code

Chapter 03 of the HSN code system covers fish, crustaceans, molluscs, and other aquatic invertebrates. It includes live fish (HSN 0301), as well as fresh or chilled fish (HSN 0302) and frozen fish (HSN 0303), excluding fish fillets and meat. The chapter also includes fish fillets and other fish meat, whether fresh, chilled, or frozen (HSN 0304), and dried, salted, or smoked fish, as well as fish flours, meals, and pellets (HSN 0305). Further, crustaceans (HSN 0306), whether live, fresh, chilled, frozen, dried, salted, or smoked, are covered, including crustaceans in shell cooked by steaming or boiling. This category also includes flours, meals, and pellets of crustaceans for human consumption. The chapter also includes molluscs (HSN 0307) and other aquatic invertebrates (HSN 0308), with the same range of preparations—live, fresh, chilled, frozen, dried, salted, smoked, or in brine—and includes their flours, meals, and pellets suitable for human consumption.