Dried fish, other than edible fish offal, or not salted but not smoked : Herrings (Clupea harengus, Clupea pallasii), (Engraulis spp.), sardines (Sardina Sardinops spp.), sardinella (Sardinella brisling or sprats (Sprattus sprattus), (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and mackerel (Trachurus spp.), jacks, (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda marlins, sailfishes, spearfish (Istiophoridae)
Both schemes can usually be claimed together on the same shipment.
Remission of Duties and Taxes on Exported Products
All Industry Rate (AIR) per CBIC schedule
The RoDTEP rate for HSN 03055400 (Dried fish, other than edible fish offal, or not salted but not smoked : Herrings (Clupea harengus, Clupea pallasii), (Engraulis spp.), sardines (Sardina Sardinops spp.), sardinella (Sardinella brisling or sprats (Sprattus sprattus), (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and mackerel (Trachurus spp.), jacks, (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda marlins, sailfishes, spearfish (Istiophoridae)) is 2.50% of FOB value, capped at ₹24 per Kg. Source: Notification No. 32 dated 30.09.2024, effective from 2024-10-10.
The All Industry Rate (AIR) of Duty Drawback for HSN 03055400 is 0.15% of FOB value. Source: Notification No. 77/2023-Customs (N.T.) dated 20.10.2023, effective from 2023-10-30.
The combined refund for HSN 03055400 is approximately 2.65% of the FOB invoice value (RoDTEP 2.50% + Drawback 0.15%). Caps and conditions may apply — use the Ximverse refund calculator with your actual FOB value to get the figure in ₹.
Yes. RoDTEP and Duty Drawback are independent schemes — both can be claimed on the same shipment as long as each scheme's eligibility rules are met. The Shipping Bill carries claim flags for each.
RoDTEP rates come from the DGFT Appendix 4R schedule. Duty Drawback rates come from the CBIC All Industry Rate (AIR) notification (currently No. 77/2023-Customs (N.T.)). Ximverse updates them whenever the government publishes a new notification.
© 2026 Manudocs Private Limited · All rights reserved.
Aligned with Maritime India Vision 2030 · Built in India