03Fish and crustaceans, molluscs and other aquatic invertebrates
Section I · 249 lines
Chapter notes
Notes. 1.- This Chapter does not cover : (a) Mammals of heading 01.06; (b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10); (c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2.- In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
| Code | Description | Unit | CID | VAT | PAL | CESS | Excise | SSCL |
|---|---|---|---|---|---|---|---|---|
| 03.01 | Live fish (+). | |||||||
| Ornamental fish : | ||||||||
| Freshwater : | ||||||||
| 0301.11.10 | Restricted species under the Fisheries Ordinance | kg | Free | 18% | Ex | – | – | 2.5% |
| 0301.11.90 | Other | kg | Free | 18% | 10% | – | – | 2.5% |
| Other : | ||||||||
| 0301.19.10 | Restricted species under the Fisheries Ordinance | kg | Free | 18% | Ex | – | – | 2.5% |
| 0301.19.90 | Other | kg | Free | 18% | 10% | – | – | 2.5% |
| Other live fish : | ||||||||
| 0301.91 | Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) | kg | Free | 18% | Ex | – | – | 2.5% |
| 0301.92 | Eels ( Anguilla spp. ) | kg | Free | 18% | Ex | – | – | 2.5% |
| 0301.93 | Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | kg | Free | 18% | 10% | – | – | 2.5% |
| 0301.94 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg | Free | 18% | Ex | – | – | 2.5% |
| 0301.95 | Southern bluefin tunas ( Thunnus maccoyii ) | kg | Free | 18% | Ex | – | – | 2.5% |
| 0301.99 | Other | kg | Free | 18% | 10% | – | – | 2.5% |
| 03.02 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 (+). | |||||||
| Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99: | ||||||||
| 0302.11 | Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.13 | Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorchynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.14 | Atlantic Salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.19 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae ),excluding edible fish offal of subheadings 0302.91 to 0302.99: | ||||||||
| 0302.21 | Halibut ( Reinhardtius hippoglassoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.22 | Plaice ( Pleuronectes platessa ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.23 | Sole ( Solea spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.24 | Turbots ( Psetta maxima) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.29 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Tunas (of the genus Thunnus ), skipjack tuna (stripe- bellied bonito) (Katsuwonus pelamis ), excluding edible fish offal of subheadings 0302.91 to 0302.99 : | ||||||||
| 0302.31 | Albacore or longfinned tunas ( Thunnus alalunga ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.32 | Yellowfin tunas ( Thunnus albacares ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.33 | Skipjack tuna (stripe-bellied bonito) ( Katsuwonus pelamis ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.34 | Bigeye tunas ( Thunnus obesus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.35 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.36 | Southern bluefin tunas ( Thunnus maccoyii ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.39 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.Sardina ), sardines ( pilchardus, Sardinops spp.Sardinella ), sardinella ( spp.Sprattus ), brisling or sprats ( sprattus ), mackerel ( Scomber scombrus, Scomber australasicus, Scomber japonicus) , Indian Mackerels ( Rastrelliger spp. ), seerfishes ( Scomberomorus spp .) ,jack and horse mackerel ( Trachurus sppCaranx .),jacks, crevalles ( spp. ), cobia ( Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), Scads (Decapterus spp.), capelin (Mallotus villosus ) , swordfish ( Xiphias gladius, Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99 : | ||||||||
| 0302.41 | Herrings ( Clupea harengus, Clupea pallasii ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.42 | Anchovies ( Engraulis spp .) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.43 | Sardines ( Sardina pilchardus, Sardinops spp. ), Sardinella (Sardinella spp. ), brisling or sprats ( Sprattus sprattus ) sardinella | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.44 | Mackerel ( Scomber scombrus, Scomber australasicus, Scomber japonicus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.45 | Jack and horse mackerel ( Trachurus spp .) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.46 | Cobia ( Rachycentron canadum ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.47 | Swordfish ( Xiphias gladius ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.49 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302.91 to 0302.99: | ||||||||
| 0302.51 | Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.52 | Haddock ( Melanogrammus aeglefinus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.53 | Coalfish ( Pollachius virens ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.54 | Hake ( Merluccius spp., Urophycis spp .) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.55 | Alaska Pollock ( Theragra chalcogramma ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.56 | Blue whitings ( Micromesistius poutassou, Micromesistius australis ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.59 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Tilapias ( Oreochromis sppPangasius .), catfish ( 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.Anguilla ), eels ( spp.) ,Nile perch (Lates niloticusChanna ) and snakeheads ( spp. ),excluding edible fish offal of subheadings 0302.91 to 0302.99 : | ||||||||
| 0302.71 | Tilapias ( Oreochromis spp .) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.72 | Catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.73 | Carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.74 | Eels ( Anguilla spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.79 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99: | ||||||||
| 0302.81 | Dogfish and other sharks | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.82 | Rays and skates ( Rajidae ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.83 | Toothfish (Dissostichus spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.84 | Seabass ( Dicentrarchus spp .) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.85 | Seabream (Sparidae) | kg | 20% | 18% | Ex | – | – | 2.5% |
| Other : | ||||||||
| 0302.89.10 | Linna fish (Decapterus punctatus, Decapterus russelli) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.89.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal : | ||||||||
| 0302.91 | Livers, roes and milt | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.92 | Shark fins | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0302.99 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 03.03 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 (+). | |||||||
| Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99 : | ||||||||
| 0303.11 | Sockeye salmon (red salmon) ( Oncorhynchus nerka ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.12 | Other Pacific salmon ( Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,Oncorhynchus masou and Oncorhynchus rhodurus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.13 | Atlantic salmon ( Salmo salar) and Danube salmon ( Hucho hucho ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.14 | Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus chrysogaster ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.19 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Tilapias ( Oreochromis sppPangasius .), catfish ( sppSilurus ., sppClarias ., sppIctalurus ., 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 sppLates .), Nile perch ( niloticus ) and snakeheads ( Channa spp. ), excluding edible fish offal of subheadings 0303.91 to 0303.99 : | ||||||||
| 0303.23 | Tilapias ( Oreochromis spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.24 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.25 | Carp ( Cyprinus spp., Carassius spp.,Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus,Catla catla, Labeo spp.,Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.26 | Eels ( Anguilla spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.29 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae ), excluding edible fish offal of subheadings 0303.91 to 0303.99 : | ||||||||
| 0303.31 | Halibut ( Reinhardtius hippoglassoides, Hippoglossus hippoglossus, Hippoglossus stenolepis ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.32 | Plaice ( Pleuronectes platessa ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.33 | Sole ( Solea spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.34 | Turbots ( Psetta maxima) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.39 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Tunas (of the genus Thunnus) , skipjack tuna (stripe- bellied bonito) ( Katsuwonus pelamis ), excluding edible fish offal of subheadings 0303.91 to 0303.99 : | ||||||||
| 0303.41 | Albacore or longfinned tunas ( Thunnus alalunga ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.42 | Yellowfin tunas ( Thunnus albacares ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.43 | Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.44 | Bigeye tunas ( Thunnus obesus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.45 | Atlantic and Pacific bluefin tunas ( Thunnus thynnus , Thunnus orientalis ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.46 | Southern bluefin tunas ( Thunnus maccoyii ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.49 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Herrings ( Clupea harengusClupea , pallasii ), anchovies ( Engraulis spp.Sardina ), sardines ( pilchardus, Sardinops sppSardinella .), sardinella ( spp.Sprattus ) , brisling or sprats ( sprattus ), mackerel ( Scomber scombrus, Scomber australasicus, Scomber japonicus ), Indian mackerels ( Rastrelliger spp. ), seerfishes ( Scomberomorus spp .), jack and horse mackerel ( Trachurus spp.Caranx ), jacks, crevalles ( spp .), cobia ( Rachycentron canadum ), Silver pomfrets ( Pampus sppCololabis .), Pacific saury ( saira ), Scads ( Decapterus spp.)Mallotus , Capelin ( villosusXiphias ), swordfish ( gladius ), Kawakawa ( Euthynnus affinisSarda ), bonitos ( spp. ), marlins, sailfishes, spearfish ( Istiophoridae), excluding edible fish offal of subheadings 0303.91 to 0303.99: | ||||||||
| 0303.51 | Herrings (Clupea harengus, Clupea pallasii) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.53 | Sardines ( Sardina pilchardusSardinops , spp .), sardinella ( Sardinella spp .), brisling or sprats ( Sprattus sprattus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.54 | Mackerel ( Scomber scombrusScomber , australasicusScomber , japonicus )L required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.55 | Jack and horse mackerel ( Trachurus spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.56 | Cobia ( Rachycentron canadum ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.57 | Swordfish ( Xiphias gladius ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.59 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Fish of the families Bregmacerotidae , EuclichthyidaeGadidaeMacrouridae , , , MelanonidaeMerlucciidaeMoridae , , and Muraenolepididae , excluding edible fish offal of subheadings 0303.91 and 0303.99 : | ||||||||
| 0303.63 | Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.64 | Haddock ( Melanogrammus aeglefinus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.65 | Coalfish ( Pollachius virens ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.66 | Hake ( Merluccius spp., Urophycis spp .) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.67 | Alaska Pollock ( Theragra chalcogramma ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.68 | Blue whitings ( Micromesistius poutassou, Micromesistius australis ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.69 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99 : | ||||||||
| 0303.81 | Dogfish and other sharks | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.82 | Rays and skates ( Rajidae ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.83 | Toothfish ( Dissostichus spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.84 | Seabass ( Dicentrarchus spp .) | kg | 20% | 18% | Ex | – | – | 2.5% |
| Other : | ||||||||
| 0303.89.10 | Linna fish (Decapterus punctatus, Decapterus russelli)Banned | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.89.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal : | ||||||||
| 0303.91 | Livers, roes and milt | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.92 | Shark fins | kg | 20% | 18% | Ex | – | – | 2.5% |
| Other : | ||||||||
| 0303.99.10 | Tuna heads | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0303.99.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 03.04 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen. | |||||||
| Fresh or chilled fillets of tilapias ( Oreochromis sppPangasius .), catfish ( sppSilurus ., sppClarias ., sppIctalurus ., sppCyprinus .), carp ( spp., Carassius spp.Ctenopharyngodon , idellus , Hypophthalmichthys sppCirrhinus ., spp ., Mylopharyngodon piceus , Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.),Anguilla eels ( spp .), Nile perch ( Lates niloticusChanna ) and snakeheads ( spp. ) : | ||||||||
| 0304.31 | Tilapias ( Oreochromis spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.32 | Catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp .) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.33 | Nile Perch ( Lates niloticus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.39 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Fresh or chilled fillets of other fish : | ||||||||
| 0304.41.00 | Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuschaOncorhynchus , keta , Oncorhynchus tschawytschaOncorhynchus , kisutchOncorhynchus , masou and Oncorhynchus rhodurusSalmo ), Atlantic salmon ( salar ) and Danube salmon ( Hucho hucho ) | kg | 20% | 18% | 10% | – | – | 2.5% |
| 0304.42.00 | Trout ( Salmo truttaOncorhynchus , mykiss , Oncorhynchus clarkiOncorhynchus , aguabonita , Oncorhynchus gilaeOncorhynchus , apache and Oncorhynchus chrysogaster ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.43.00 | Flat fish ( PleuronectidaeBothidaeCynoglossidae , , , SoleidaeScophthalmidae , and Citharidae ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.44.00 | Fish of the families Bregmacerotidae , EuclichthyidaeGadidaeMacrouridae , , , MelanonidaeMerlucciidaeMoridae , , and Muraenolepididae | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.45.00 | Swordfish ( Xiphias gladius ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.46.00 | Toothfish ( Dissostichus spp .) | kg | 20% | 18% | Ex | – | – | 2.5% |
| Dogfish and other sharks : | ||||||||
| 0304.47.10 | Sharks | kg | 20% | 18% | 10% | – | – | 2.5% |
| 0304.47.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.48.00 | Rays and skates ( Rajidae ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.49.00 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Other, fresh or chilled : | ||||||||
| 0304.51.00 | Tilapias ( Oreochromis sppPangasius .), catfish ( sppSilurus ., sppClarias ., sppIctalurus ., spp .), carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus),Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.),Anguilla eels ( spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.52.00 | Salmonidae | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.53.00 | Fish of the families Bregmacerotidae , EuclichthyidaeGadidaeMacrouridae , , , MelanonidaeMerlucciidaeMoridae , , and Muraenolepididae | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.54.00 | Swordfish ( Xiphias gladius ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.55.00 | Toothfish ( Dissostichus spp .) | kg | 20% | 18% | Ex | – | – | 2.5% |
| Dogfish and other sharks : | ||||||||
| 0304.56.10 | Sharks | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.56.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.57 | Rays and skates (Rajidae) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.59 | Other | kg | 20% | 18% | 10% | – | – | 2.5% |
| Frozen fillets of tilapias ( Oreochromis spp .), catfish ( Pangasius sppSilurus ., sppClarias ., spp ., Ictalurus spp(Cyprinus .), carp spp., Carassius spp.,Ctenopharyngodon idellus , Hypophthalmichthys sppCirrhinus ., spp ., Mylopharyngodon piceus , Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.),Anguilla eels ( spp .), Nile perch ( Lates niloticusChanna ) and snakeheads ( spp. ) : | ||||||||
| 0304.61 | Tilapias ( Oreochromis spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.62 | Catfish ( Pangasius sppSilurus ., sppClarias ., spp ., Ictalurus spp .) | kg | 20% | 18% | 10% | – | – | 2.5% |
| 0304.63 | Nile Perch ( Lates niloticus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.69 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Frozen fillets of fish of the families BregmacerotidaeEuclichthyidaeGadidae , , , MacrouridaeMelanonidaeMerlucciidaeMoridae , , , and Muraenolepididae : | ||||||||
| 0304.71 | Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.72 | Haddock ( Melanogrammus aeglefinus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.73 | Coalfish ( Pollachius virens ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.74 | Hake ( Merluccius spp., Urophycis spp .) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.75 | Alaska Pollock ( Theragra chalcogramma ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.79 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Frozen fillets of other fish : | ||||||||
| 0304.81 | Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuschaOncorhynchus , keta , Oncorhynchus tschawytschaOncorhynchus , kisutchOncorhynchus , masou and Oncorhynchus rhodurusSalmo ), Atlantic salmon ( salar ) and Danube salmon ( Hucho hucho ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.82 | Trout ( Salmo truttaOncorhynchus , mykiss , Oncorhynchus clarkiOncorhynchus , aguabonita , Oncorhynchus gilaeOncorhynchus , apache and Oncorhynchus chrysogaster ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.83 | Flat fish ( PleuronectidaeBothidaeCynoglossidae , , , SoleidaeScophthalmidae , and Citharidae ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.84 | Swordfish ( Xiphias gladius ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.85 | Toothfish ( Dissostichus spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.86 | Herrings ( Clupea harengus, Clupea pallasii ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.87 | Tunas (of the genus Thunnus ), skipjack tuna (stripe- bellied bonito) ( Katsuwonuspelamis ) : | kg | – | |||||
| 0304.87.10 | Big eye tuna ( Thunnus obesus ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.87.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Dogfish,other sharks, rays and skates ( Rajidae ) : | ||||||||
| 0304.88.10 | Sharks | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.88.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.89 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Other, frozen: | ||||||||
| 0304.91 | Swordfish ( Xiphias gladius ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.92 | Toothfish ( Dissostichus spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.93 | Tilapias ( Oreochromis sppPangasius .), catfish ( sppSilurus ., sppClarias ., sppIctalurus ., spp .), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)Anguilla , eels ( spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ) | kg | 20% | 18% | 10% | – | – | 2.5% |
| 0304.94 | Alaska Pollock (Theragra chalcogramma ) | kg | 20% | 18% | – | – | – | 2.5% |
| 0304.95 | Fish of the families Bregmacerotidae , EuclichthyidaeGadidaeMacrouridae , , , MelanonidaeMerlucciidaeMoridae , , and Muraenolepididae, other than Alaska Pollock ( Theragra chalcogramma ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| Dogfish and other sharks : | ||||||||
| 0304.96.10 | Sharks | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.96.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.97 | Rays and skates ( Rajidae ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0304.99 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 03.05 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process (+). | |||||||
| 0305.20 | Livers ,roes and milt of fish , dried, smoked, salted or in brine | kg | 20% | 18% | Ex | – | – | 2.5% |
| Fish fillets, dried, salted or in brine, but not smoked: | ||||||||
| 0305.31 | Tilapias ( Oreochromis sppPangasius .), catfish ( sppSilurus ., sppClarias ., sppIctalurus ., spp .), carp ( Cyprinus spp.,Carassius spp., Ctenopharyngodon idellusHypophthalmichthys , sppCirrhinus ., sppMylopharyngodon ., piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp. ), eels ( Anguilla sppLates .), Nile perch ( niloticus ) and snakeheads ( Channa spp. ) | kg | 20% | 18% | Ex | Rs 7/kg | – | 2.5% |
| 0305.32 | Fish of the families Bregmacerotidae , EuclichthyidaeGadidaeMacrouridae , , , MelanonidaeMerlucciidaeMoridae , , and Muraenolepididae | kg | 20% | 18% | Ex | Rs 7/kg | – | 2.5% |
| 0305.39 | Other | kg | 20% | 18% | 10% | Rs 7/kg | – | 2.5% |
| Smoked fish, including fillets, other than edible fish offal : | ||||||||
| 0305.41 | Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorchynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic Salmon ( Salmo salarHucho ) and Danube salmon ( hucho ) | kg | 20% | 18% | 10% | Rs 7/kg | – | 2.5% |
| 0305.42 | Herrings ( Clupea harengus, Clupea pallasii ) | kg | 20% | 18% | Ex | Rs 7/kg | – | 2.5% |
| 0305.43 | Trout ( Salmo truttaOncorhynchus , mykiss , Oncorhynchus clarkiOncorhynchus , aguabonita , Oncorhynchus gilaeOncorhynchus , apache and Oncorhynchus chrysogaster ) | kg | 20% | 18% | Ex | Rs 7/kg | – | 2.5% |
| 0305.44 | Tilapias ( Oreochromis sppPangasius .), catfish ( sppSilurus ., sppClarias ., sppIctalurus ., spp .), carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellusHypophthalmichthys , sppCirrhinus ., sppMylopharyngodon ., piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp. ), eels ( Anguilla sppLates .), Nile perch ( niloticus ) and snakeheads ( Channa spp. ) | kg | 20% | 18% | Ex | Rs 7/kg | – | 2.5% |
| 0305.49 | Other | kg | 20% | 18% | Ex | Rs 7/kg | – | 2.5% |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : | ||||||||
| 0305.51 | Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) | kg | Rs 5/kg | 18% | Ex | Rs 15/kg | – | 2.5% |
| 0305.52 | Tilapias ( Oreochromis sppPangasius .), catfish ( sppSilurus ., sppClarias ., sppIctalurus ., spp .), carp ( Cyprinus spp.Carassius , spp. , Ctenopharyngodon idellusHypophthalmichthys , sppCirrhinus ., sppMylopharyngodon ., piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp. ), eels ( Anguilla sppLates .), Nile perch ( niloticus ) and snakeheads ( Channa spp. ) | kg | Free | 18% | Ex | – | – | 2.5% |
| 0305.53 | Fish of the families Bregmacerotidae , EuclichthyidaeGadidaeMacrouridae , , , MelanonidaeMerlucciidaeMoridae , , and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac,Gadus macrocephalus) | kg | Free | 18% | Ex | – | – | 2.5% |
| 0305.54 | Herrings (Clupea harengus, Clupea pallasii) anchovies (Engraulis spp.)(Sardina , sardines pilchardus, Sardinops spp.) , sardinella (Sardinella spp.)(Sprattus , brisling or sprats sprattus) , mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) , Indian mackerels (Rastrelliger spp.) , seerfishes (Scomberomorus spp.) , jack and horse mackerel (Trachurus spp.)(Caranx , jacks, crevalles spp.) , cobia (Rachycentron canadum) , silver pomfrets (pampus spp.)(Cololabis Pacific saury saira) , scads (Decapterus spp.),(Mallotus capelin villosus) , swordfish (Xiphias gladius)(Euthynnus , Kawakawa affinis)(Sarda , bonitos spp.) , marlins, sailfishes, spearfish (Istiophordae): | – | – | |||||
| 0305.54.10 | Sprats | kg | Free | 18% | Ex | – | – | 2.5% |
| 0305.54.90 | Other | kg | Free | 18% | Ex | – | – | 2.5% |
| Other : | ||||||||
| 0305.59.10 | Maldive fish and substitutes thereof | kg | Free | 18% | Ex | – | – | 2.5% |
| 0305.59.30 | Sharks | kg | Free | 18% | Ex | – | – | 2.5% |
| 0305.59.90 | Other | kg | Free | 18% | Ex | – | – | 2.5% |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : | ||||||||
| 0305.61 | Herrings ( Clupea harengus, Clupea pallasii ) | kg | 20% | 18% | Ex | Rs 7/kg | – | 2.5% |
| 0305.62 | Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) | kg | 20% | 18% | Ex | Rs 7/kg | – | 2.5% |
| 0305.63 | Anchovies ( Engraulis spp. ) | kg | 20% | 18% | Ex | Rs 7/kg | – | 2.5% |
| 0305.64 | Tilapias ( Oreochromis sppPangasius .), catfish ( sppSilurus ., sppClarias ., sppIctalurus ., spp .), carp ( Cyprinus spp., Carassius spp. , Ctenopharyngodon idellusHypophthalmichthys , sppCirrhinus ., sppMylopharyngodon ., piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) , eels ( Anguilla sppLates .), Nile perch ( niloticus ) and snakeheads ( Channa spp. ) | kg | 20% | 18% | Ex | Rs 7/kg | – | 2.5% |
| 0305.69 | Other | kg | 20% | 18% | Ex | Rs 7/kg | – | 2.5% |
| Fish fins, heads, tails, maws and other edible fish offal : | ||||||||
| 0305.71 | Shark fins | kg | 20% | 18% | Ex | Rs 15/kg | – | 2.5% |
| Fish heads, tails and maws : | ||||||||
| 0305.72.10 | Fish maws | kg | 20% | 18% | Ex | Rs 15/kg | – | 2.5% |
| 0305.72.90 | Other | kg | Free | 18% | Ex | – | – | 2.5% |
| 0305.79 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 03.06 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine. | |||||||
| Frozen : | ||||||||
| 0306.11 | Rock lobster and other sea crawfish ( Palinurus spp. Panulirus spp. Jasus spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0306.12 | Lobsters ( Homarus spp. ) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0306.14 | Crabs | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0306.15 | Norway lobsters ( Nephrops norvegicus ) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0306.16 | Cold-water shrimps and prawns ( Pandalus spp. , Crangon crangon ) | kg | 20% | 18% | Ex | 40% or Rs 280/kg | – | 2.5% |
| 0306.17 | Other shrimps and prawns | kg | 20% | 18% | Ex | 40% or Rs 280/kg | – | 2.5% |
| 0306.19 | Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Live, Fresh or chilled : | ||||||||
| 0306.31 | Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0306.32 | Lobsters ( Homarus spp .) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0306.33 | Crabs | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0306.34 | Norway lobsters (Nephrops norvegicus) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0306.35 | Cold -water shrimps and prawns ( Pandalus spp., Crangon crangon ) | kg | 20% | 18% | Ex | 40% or Rs 250/kg | – | 2.5% |
| 0306.36 | Other shrimps and prawns | – | – | |||||
| 0306.36.10 | Shrimp and Prawns Brood Stock ( Penaeus monodon and Litopenaeus vannamei ) approved by Department of Fisheries | kg | 20% | 18% | 10% | – | – | 2.5% |
| 0306.36.90 | Other | kg | 20% | 18% | Ex | 40% or Rs 250/kg | – | 2.5% |
| 0306.39 | Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Other : | ||||||||
| 0306.91 | Rock lobster and other sea crawfish ( Palinurus spp., Panulirus spp., Jasus spp.) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0306.92 | Lobsters ( Homarus spp .) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0306.93 | Crabs | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0306.94 | Norway lobsters ( Nephrops norvegicus) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0306.95 | Shrimps and prawns | kg | 20% | 18% | 10% | 40% or Rs 230/kg | – | 2.5% |
| 0306.99 | Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 03.07 | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process. Oysters : | |||||||
| 0307.11 | Live, fresh or chilled | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.12 | Frozen | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.19 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Scallops and other molluscs of the family Pectinidae : | ||||||||
| 0307.21 | Live, fresh or chilled : | – | – | |||||
| 0307.21.10 | Live | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.21.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.22 | Frozen | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.29 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Mussels ( Mytilus spp., Perna spp. ) : | ||||||||
| Live, fresh or chilled : | ||||||||
| 0307.31.10 | Live | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.31.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.32 | Frozen | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.39 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Cuttle fish and squid : | ||||||||
| 0307.42 | Live, fresh or chilled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0307.43 | Frozen | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0307.49 | Other | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| Octopus ( Octopus spp. ) : | ||||||||
| Live, fresh or chilled : | ||||||||
| 0307.51.10 | Live | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.51.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.52 | Frozen | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.59 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Snails, other than sea snails : | ||||||||
| 0307.60.10 | Live, fresh, chilled or frozen | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.60.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Clams, cockles and ark shells(families Arcidae , ArcticidaeCardiidae , , DonacidaeHiatellidaeMactridaeMesodesmatidae , , , , Myidae,SemelidaeSolecurtidaeSolenidae , , , Tridacnidae and Veneridae ) : | ||||||||
| 0307.71 | Live, fresh or chilled | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.72 | Frozen | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.79 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Abalone ( Haliotis spp. ) and stromboid conchs (Strombus spp .): | ||||||||
| 0307.81 | Live, fresh or chilled abalone ( Haliotis spp.) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.82 | Live, fresh or chilled stromboid conchs (Strombus spp.) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0307.83 | Frozen Abalone (Haliotis spp.) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.84 | Frozen stromboid conchs (Strombus spp.) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0307.87 | Other abalone (Haliotis spp.) | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.88 | Other stromboid conchs (strombus spp.) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Other : | ||||||||
| Live, fresh or chilled : | ||||||||
| 0307.91.10 | Live | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.91.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.92 | Frozen | kg | 20% | 18% | Ex | – | – | 2.5% |
| Other : | ||||||||
| 0307.99.10 | Dried murex meat/ ramosus meat | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0307.99.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 03.08 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process. | |||||||
| Sea cucumbers ( Stichopus japonicus, Holothuroidea ) : | ||||||||
| 0308.11 | Live, fresh or chilled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0308.12 | Frozen | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0308.19 | Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Sea urchins ( Strongylocentrotus spp ., Paracentrotus lividusLoxechinus , albus , Echinus esculentus ) : | ||||||||
| 0308.21 | Live, fresh or chilled | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0308.22 | Frozen | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0308.29 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0308.30 | Jellyfish ( Rhopilema spp. ) | kg | 20% | 18% | Ex | – | – | 2.5% |
| Other : | ||||||||
| 0308.90.10 | Live rock marine organisms produced on artificial substrates | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0308.90.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 03.09 | Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption. | |||||||
| 0309.10 | Of fish | kg | 20% | 18% | Ex | 5% | – | 2.5% |
| 0309.90 | Other : | – | – | |||||
| Of crustaceans : | ||||||||
| 0309.90.11 | Frozen | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0309.90.19 | Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0309.90.90 | Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |