03.01Live fish (+). |
| 0301.11.10 | Restricted species under the Fisheries Ordinance | kg | - | Free | - | Ex | - | - | 2.5% | 18% |
| 0301.11.90 | Other | kg | - | Free | - | 10% | - | - | 2.5% | 18% |
| 0301.19.10 | Restricted species under the Fisheries Ordinance | kg | - | Free | - | Ex | - | - | 2.5% | 18% |
| 0301.19.90 | Other | kg | - | Free | - | 10% | - | - | 2.5% | 18% |
| 0301.91 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | - | Free | - | Ex | - | - | 2.5% | 18% |
| 0301.92 | Eels (Anguilla spp.) | kg | - | Free | - | Ex | - | - | 2.5% | 18% |
| 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 | - | 10% | - | - | 2.5% | 18% |
| 0301.94 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg | - | Free | - | Ex | - | - | 2.5% | 18% |
| 0301.95 | Southern bluefin tunas (Thunnus maccoyii) | kg | - | Free | - | Ex | - | - | 2.5% | 18% |
| 0301.99 | Other | kg | - | Free | - | 10% | - | - | 2.5% | 18% |
03.02Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 (+). |
| 0302.11 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.13 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorchynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.14 | Atlantic Salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.19 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.21 | Halibut (Reinhardtius hippoglassoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.22 | Plaice (Pleuronectes platessa) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.23 | Sole (Solea spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.24 | Turbots (Psetta maxima) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.29 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.31 | Albacore or longfinned tunas (Thunnus alalunga) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.32 | Yellowfin tunas (Thunnus albacares) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.33 | Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0302.34 | Bigeye tunas (Thunnus obesus) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.35 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.36 | Southern bluefin tunas (Thunnus maccoyii) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.39 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.41 | Herrings (Clupea harengus, Clupea pallasii) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.42 | Anchovies (Engraulis spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.43 | Sardines (Sardina pilchardus, Sardinops spp.), Sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) sardinella | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.44 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.45 | Jack and horse mackerel (Trachurus spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.46 | Cobia (Rachycentron canadum) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.47 | Swordfish (Xiphias gladius) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.49 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.51 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.52 | Haddock (Melanogrammus aeglefinus) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.53 | Coalfish (Pollachius virens) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.54 | Hake (Merluccius spp., Urophycis spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.55 | Alaska Pollock (Theragra chalcogramma) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.56 | Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.59 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.71 | Tilapias (Oreochromis spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.72 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 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% | - | Ex | - | * | 2.5% | 18% |
| 0302.74 | Eels (Anguilla spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.79 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.81 | Dogfish and other sharks | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.82 | Rays and skates (Rajidae) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.83 | Toothfish (Dissostichus spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.84 | Seabass (Dicentrarchus spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.85 | Seabream (Sparidae) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.89.10 | Linna fish (Decapterus punctatus, Decapterus russelli) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.89.90 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.91 | Livers, roes and milt | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.92 | Shark fins | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0302.99 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
03.03Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 (+). |
| 0303.11 | Sockeye salmon (red salmon) (Oncorhynchus nerka) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.12 | Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,Oncorhynchus masou and Oncorhynchus rhodurus) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.13 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.14 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.19 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.23 | Tilapias (Oreochromis spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.24 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 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% | - | Ex | - | * | 2.5% | 18% |
| 0303.26 | Eels (Anguilla spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.29 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.31 | Halibut (Reinhardtius hippoglassoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.32 | Plaice (Pleuronectes platessa) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.33 | Sole (Solea spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.34 | Turbots (Psetta maxima) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.39 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.41 | Albacore or longfinned tunas (Thunnus alalunga) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.42 | Yellowfin tunas (Thunnus albacares) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.43 | Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.44 | Bigeye tunas (Thunnus obesus) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.45 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.46 | Southern bluefin tunas (Thunnus maccoyii) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.49 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.51 | Herrings (Clupea harengus, Clupea pallasii) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.53 | Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.54 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | kg | L | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.55 | Jack and horse mackerel (Trachurus spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.56 | Cobia (Rachycentron canadum) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.57 | Swordfish (Xiphias gladius) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.59 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.63 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.64 | Haddock (Melanogrammus aeglefinus) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.65 | Coalfish (Pollachius virens) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.66 | Hake (Merluccius spp., Urophycis spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.67 | Alaska Pollock (Theragra chalcogramma) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.68 | Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.69 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.81 | Dogfish and other sharks | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.82 | Rays and skates (Rajidae) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.83 | Toothfish (Dissostichus spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.84 | Seabass (Dicentrarchus spp.) | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.89.10 | Linna fish (Decapterus punctatus, Decapterus russelli) | kg | B | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.89.90 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.91 | Livers, roes and milt | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.92 | Shark fins | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.99.10 | Tuna heads | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
| 0303.99.90 | Other | kg | - | 20% | - | Ex | - | * | 2.5% | 18% |
03.04Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen. |
| 0304.31 | Tilapias (Oreochromis spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.32 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.33 | Nile Perch (Lates niloticus) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.39 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.41.00 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | - | 20% | - | 10% | - | - | 2.5% | 18% |
| 0304.42.00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.43.00 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.44.00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.45.00 | Swordfish (Xiphias gladius) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.46.00 | Toothfish (Dissostichus spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.47.10 | Sharks | kg | - | 20% | - | 10% | - | - | 2.5% | 18% |
| 0304.47.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.48.00 | Rays and skates (Rajidae) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.49.00 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.51.00 | Tilapias (Oreochromis spp.), catfish (Pangasius 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.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.52.00 | Salmonidae | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.53.00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.54.00 | Swordfish (Xiphias gladius) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.55.00 | Toothfish (Dissostichus spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.56.10 | Sharks | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.56.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.57 | Rays and skates (Rajidae) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.59 | Other | kg | - | 20% | - | 10% | - | - | 2.5% | 18% |
| 0304.61 | spp.) : Tilapias (Oreochromis spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.62 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | - | 20% | - | 10% | - | - | 2.5% | 18% |
| 0304.63 | Nile Perch (Lates niloticus) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.69 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.71 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.72 | Haddock (Melanogrammus aeglefinus) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.73 | Coalfish (Pollachius virens) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.74 | Hake (Merluccius spp., Urophycis spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.75 | Alaska Pollock (Theragra chalcogramma) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.79 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.81 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.82 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.83 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.84 | Swordfish (Xiphias gladius) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.85 | Toothfish (Dissostichus spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.86 | Herrings (Clupea harengus, Clupea pallasii) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.87 | Tunas (of the genus Thunnus), skipjack tuna (stripe- bellied bonito) (Katsuwonus pelamis) : | kg | - | - | - | - | - | - | - | - |
| 0304.87.10 | Big eye tuna (Thunnus obesus) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.87.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.88.10 | Sharks | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.88.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.89 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.91 | Swordfish (Xiphias gladius) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.92 | Toothfish (Dissostichus spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.93 | Tilapias (Oreochromis spp.), catfish (Pangasius 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.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | kg | - | 20% | - | 10% | - | - | 2.5% | 18% |
| 0304.94 | Alaska Pollock (Theragra chalcogramma ) | kg | - | 20% | - | - | - | - | 2.5% | 18% |
| 0304.95 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.96.10 | Sharks | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.96.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.97 | Rays and skates (Rajidae) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0304.99 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
03.05Fish, 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% | - | Ex | - | - | 2.5% | 18% |
| 0305.31 | Tilapias (Oreochromis spp.), catfish (Pangasius 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.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | kg | - | 20% | Rs.7/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.32 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | - | 20% | Rs.7/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.39 | Other | kg | - | 20% | Rs.7/= per kg | 10% | - | - | 2.5% | 18% |
| 0305.41 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorchynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic Salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | - | 20% | Rs.7/= per kg | 10% | - | - | 2.5% | 18% |
| 0305.42 | Herrings (Clupea harengus, Clupea pallasii) | kg | - | 20% | Rs.7/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.43 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | - | 20% | Rs.7/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.44 | Tilapias (Oreochromis spp.), catfish (Pangasius 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.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | kg | - | 20% | Rs.7/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.49 | Other | kg | - | 20% | Rs.7/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.51 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | - | Rs.5/= per kg | Rs.15/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.52 | Tilapias (Oreochromis spp.), catfish (Pangasius 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.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | kg | - | Free | - | Ex | - | * | 2.5% | 18% |
| 0305.53 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod(Gadus morhua, Gadus ogac,Gadus macrocephalus) | kg | - | Free | - | Ex | - | * | 2.5% | 18% |
| 0305.54 | Herrings (Clupea harengus, Clupea pallasii) anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx 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 (Istiophordae): | - | - | - | - | - | - | - | - | - |
| 0305.54.10 | Sprats | kg | - | Free | - | Ex | - | * | 2.5% | 18% |
| 0305.54.90 | Other | kg | - | Free | - | Ex | - | * | 2.5% | 18% |
| 0305.59.10 | Maldive fish and substitutes thereof | kg | - | Free | - | Ex | - | * | 2.5% | 18% |
| 0305.59.30 | Sharks | kg | - | Free | - | Ex | - | * | 2.5% | 18% |
| 0305.59.90 | Other | kg | - | Free | - | Ex | - | * | 2.5% | 18% |
| 0305.61 | Herrings (Clupea harengus, Clupea pallasii) | kg | - | 20% | Rs.7/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.62 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | - | 20% | Rs.7/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.63 | Anchovies (Engraulis spp.) | kg | - | 20% | Rs.7/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.64 | Tilapias (Oreochromis spp.), catfish (Pangasius 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.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | kg | - | 20% | Rs.7/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.69 | Other | kg | - | 20% | Rs.7/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.71 | Shark fins | kg | - | 20% | Rs.15/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.72.10 | Fish maws | kg | - | 20% | Rs.15/= per kg | Ex | - | - | 2.5% | 18% |
| 0305.72.90 | Other | kg | - | Free | - | Ex | - | - | 2.5% | 18% |
| 0305.79 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
03.06Crustaceans, 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. |
| 0306.11 | Rock lobster and other sea crawfish (Palinurus spp. Panulirus spp. Jasus spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0306.12 | Lobsters (Homarus spp.) | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.14 | Crabs | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.15 | Norway lobsters (Nephrops norvegicus) | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.16 | Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | kg | - | 20% | 40% or Rs.280/= per kg | Ex | - | - | 2.5% | 18% |
| 0306.17 | Other shrimps and prawns | kg | - | 20% | 40% or Rs.280/= per kg | Ex | - | - | 2.5% | 18% |
| 0306.19 | Other | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.31 | Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.32 | Lobsters (Homarus spp.) | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.33 | Crabs | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.34 | Norway lobsters (Nephrops norvegicus) | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.35 | Cold -water shrimps and prawns (Pandalus spp., Crangon crangon) | kg | - | 20% | 40% or Rs.250/= per kg | Ex | - | - | 2.5% | 18% |
| 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% | - | 10% | - | - | 2.5% | 18% |
| 0306.36.90 | Other | kg | - | 20% | 40% or Rs.250/= per kg | Ex | - | - | 2.5% | 18% |
| 0306.39 | Other | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.91 | Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.92 | Lobsters (Homarus spp.) | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.93 | Crabs | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.94 | Norway lobsters (Nephrops norvegicus) | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0306.95 | Shrimps and prawns | kg | - | 20% | 40% or Rs.230/= per kg | 10% | - | - | 2.5% | 18% |
| 0306.99 | Other | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
03.07Molluscs, 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. |
| 0307.11 | Live, fresh or chilled | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.12 | Frozen | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.19 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.21 | Live, fresh or chilled : | - | - | - | - | - | - | - | - | - |
| 0307.21.10 | Live | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.21.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.22 | Frozen | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.29 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.31.10 | Live | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.31.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.32 | Frozen | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.39 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.42 | Live, fresh or chilled | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0307.43 | Frozen | kg | - | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0307.49 | Other | kg | - | 20% | 10% | 10% | - | - | 2.5% | 18% |
| 0307.51.10 | Live | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.51.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.52 | Frozen | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.59 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.60.10 | Live, fresh, chilled or frozen | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.60.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.71 | Live, fresh or chilled | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.72 | Frozen | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.79 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.81 | Live, fresh or chilled abalone (Haliotis spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.82 | Live, fresh or chilled stromboid conchs (Strombus spp.) | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0307.83 | Frozen Abalone (Haliotis spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.84 | Frozen stromboid conchs (Strombus spp.) | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0307.87 | Other abalone (Haliotis spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.88 | Other stromboid conchs (strombus spp.) | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0307.91.10 | Live | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.91.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.92 | Frozen | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.99.10 | Dried murex meat/ ramosus meat | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0307.99.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
03.08Aquatic 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. |
| 0308.11 | Live, fresh or chilled | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0308.12 | Frozen | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0308.19 | Other | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0308.21 | Live, fresh or chilled | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0308.22 | Frozen | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0308.29 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0308.30 | Jellyfish (Rhopilema spp.) | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0308.90.10 | Live rock marine organisms produced on artificial substrates | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
| 0308.90.90 | Other | kg | - | 20% | - | Ex | - | - | 2.5% | 18% |
03.09Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption. |
| 0309.10 | Of fish | kg | - | 20% | 5% | Ex | - | - | 2.5% | 18% |
| 0309.90 | Other : | - | - | - | - | - | - | - | - | - |
| 0309.90.11 | Frozen | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0309.90.19 | Other | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |
| 0309.90.90 | Other | kg | - | 20% | 10% | Ex | - | - | 2.5% | 18% |