---
title: "0408 HSN Code | HSN Code for Birds’ eggs, fresh/dried, preserved in India"
description: "Know more about 0408 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0408 covering Birds’ eggs, fresh/dried, preserved."
canonical: "https://busy.in/hsn/sub-chapter-0408/"
---

# HSN Sub-chapter 0408: Birds’ eggs, fresh/dried, preserved

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

Part of [Chapter 04: Dairy, Eggs, Honey and Animal-Origin Products](https://busy.in/hsn/chapter-04/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 04081100 | [Dried egg yolks](https://busy.in/hsn/hsn-04081100/) |
| 04081900 | [Egg yolks (Other)](https://busy.in/hsn/hsn-04081900/) |
| 04089100 | [Other \|Dried](https://busy.in/hsn/hsn-04089100/) |
| 04089900 | [Birds' Eggs & Egg Yolks, Fresh or Preserved](https://busy.in/hsn/hsn-04089900/) |

## Frequently asked questions

### What products are classified under HSN 0408

It includes Birds’ eggs, fresh/dried, preserved

### What misclassification mistakes happen with Birds’ eggs, fresh/dried, preserved?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Any import/export nuance for Birds’ eggs, fresh/dried, preserved?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### How are warranty replacements of Birds’ eggs, fresh/dried, preserved handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### What are the e‑way bill and e‑invoice points while moving Birds’ eggs, fresh/dried, preserved?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Can reverse charge ever apply to transactions involving Birds’ eggs, fresh/dried, preserved?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Birds’ eggs, fresh/dried, preserved are forward charge. Check the current notifications for any special cases before deciding.

## India's trade performance: HSN Sub-Chapter 0408 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹495 Cr (−1.67% YoY) — 0.0134% of India's total exports
- Imports: ₹6 Cr (+470.54% YoY) — 0.0001% of India's total imports
- Trade balance: ₹488 Cr (Surplus); surplus rank #261 of 1233 sub-chapters
- Share of Chapter 04: 6.83% of its exports; import side 1.65%
- Rank within Chapter 04: #5 of 10 by export value; import-side #7

### Key metrics

- Export CAGR: 9.86% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #534 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +117.92% in FY 2022-23
- Contribution to Ch. 04: 6.83% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0408

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 04 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 04 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 281.28 | 0.0123% | — | 7.45% | 1.85 | 0.0001% | — | 0.81% | +279.43 | #543 |
| FY 2019-20 | 270.29 | 0.0122% | −3.91% | 10.80% | 2.37 | 0.0001% | +28.11% | 0.89% | +267.92 | #543 |
| FY 2020-21 | 219.10 | 0.0102% | −18.94% | 8.41% | < ₹1 Crore | 0.0000% | −99.58% | 0.00% | +219.09 | #588 |
| FY 2021-22 | 226.96 | 0.0072% | +3.59% | 4.90% | 1.23 | 0.0000% | +12,200.00% | 0.55% | +225.73 | #643 |
| FY 2022-23 | 494.58 | 0.0137% | +117.92% | 10.10% | Nil | 0.0000% | −100.00% | 0.00% | +494.58 | #509 |
| FY 2023-24 | 502.98 | 0.0139% | +1.70% | 9.72% | 1.12 | 0.0000% | — | 0.22% | +501.86 | #523 |
| FY 2024-25 | 494.60 | 0.0134% | −1.67% | 6.83% | 6.39 | 0.0001% | +470.54% | 1.65% | +488.21 | #534 |

- CAGR (7-year): exports 9.86%/yr, imports 22.95%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0408 export-import analysis

### Consistent export growth: 9.86% CAGR over 7 years

India's exports under HSN Sub-Chapter 0408 have grown at a compound annual rate of 9.86% over 7 fiscal years, rising from ₹281.28 Crore in FY 2018-19 to ₹494.60 Crore in FY 2024-25.

### HSN Sub-Chapter 0408 ranked #534 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0408 ranks #534 out of 1233 sub-chapters by total export value. Within Chapter 04, it ranks #5 of 10. By trade surplus, it ranks #261 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 0408 exports

The strongest single-year export movement for HSN Sub-Chapter 0408 was recorded in FY 2022-23, when exports surged by 117.92% over the prior year.

### India maintains a trade surplus of ₹488.21 Crore in HSN Sub-Chapter 0408 goods

In FY 2024-25, India's exports of ₹494.60 Cr exceeded imports of ₹6.39 Cr, resulting in a trade surplus of ₹488.21 Crore — ranking #261 of 1233 by surplus magnitude.

### Import growth of 22.95% CAGR signals rising demand for Birds’ eggs, fresh/dried, preserved

India's imports under HSN Sub-Chapter 0408 have grown at 22.95% CAGR, reaching ₹6.39 Crore in FY 2024-25.

### HSN Sub-Chapter 0408 contributes 6.83% of Chapter 04 exports — ranked #5

Among the 10 sub-chapters under Chapter 04, HSN Sub-Chapter 0408 ranks #5 by export value — accounting for 6.83% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.65% share (rank #7).

## Related Sub-Chapters in Chapter 04

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 0405: Dairy fats and oils](https://busy.in/hsn/sub-chapter-0405/) | ₹3,222 Cr |
| #2 | [HSN Sub-Chapter 0409: Natural honey](https://busy.in/hsn/sub-chapter-0409/) | ₹1,750 Cr |
| #3 | [HSN Sub-Chapter 0407: Birds’ eggs](https://busy.in/hsn/sub-chapter-0407/) | ₹813 Cr |
| #4 | [HSN Sub-Chapter 0406: Cheese & curd](https://busy.in/hsn/sub-chapter-0406/) | ₹495 Cr |
| #5 | HSN Sub-Chapter 0408: Birds’ eggs, fresh/dried, preserved (this hsn sub-chapter) | ₹495 Cr |
| #6 | [HSN Sub-Chapter 0402: Ground-nuts & fractions](https://busy.in/hsn/sub-chapter-0402/) | ₹263 Cr |
| #7 | [HSN Sub-Chapter 0401: Unconcentrated milk & cream](https://busy.in/hsn/sub-chapter-0401/) | ₹146 Cr |
| #8 | [HSN Sub-Chapter 0403: Yogurt, Milk & Cream](https://busy.in/hsn/sub-chapter-0403/) | ₹38 Cr |
| #9 | [HSN Sub-Chapter 0404: Whey & milk products, sweetened](https://busy.in/hsn/sub-chapter-0404/) | ₹18 Cr |
| #10 | [HSN Sub-Chapter 0410: Edible insects & products](https://busy.in/hsn/sub-chapter-0410/) | ₹3 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 0401 | [Unconcentrated milk & cream](https://busy.in/hsn/sub-chapter-0401/) |
| 0402 | [Ground-nuts & fractions](https://busy.in/hsn/sub-chapter-0402/) |
| 0403 | [Yogurt, Milk & Cream](https://busy.in/hsn/sub-chapter-0403/) |
| 0404 | [Whey & milk products, sweetened](https://busy.in/hsn/sub-chapter-0404/) |
| 0405 | [Dairy fats and oils](https://busy.in/hsn/sub-chapter-0405/) |
| 0406 | [Cheese & curd](https://busy.in/hsn/sub-chapter-0406/) |
| 0407 | [Birds’ eggs](https://busy.in/hsn/sub-chapter-0407/) |
| 0409 | [Natural honey](https://busy.in/hsn/sub-chapter-0409/) |
| 0410 | [Edible insects & products](https://busy.in/hsn/sub-chapter-0410/) |