Sri Lanka HS Code
0305.20
Livers ,roes and milt of fish , dried, smoked, salted or in brine
Chapter 3 · Fish and crustaceans, molluscs and other aquatic invertebrates
Updated · 2026 Sri Lanka Customs Tariff
Calculate your duties
Cost + insurance + freight — the total landed value you paid for the shipment.
1 USD = 1.0000 LKR(customs)
Your full 7-layer duty breakdown will appear here.
HS code 0305.20 covers livers ,roes and milt of fish , dried, smoked, salted or in brine under Chapter 03 (Fish and crustaceans, molluscs and other aquatic invertebrates) of the Sri Lanka Customs National Imports Tariff Guide 2026 edition.
All rates
| General Duty (CID) | 20% |
| PAL (General) | Ex |
| PAL (SAFTA) | Exempt |
| Cess | Exempt |
| Excise / SPD | Exempt |
| SCL | Exempt |
| SSCL | 2.5% |
| VAT | 18% |
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Preferential / FTA rates
| Agreement | Duty Rate |
|---|---|
| India (ISFTA) | Free |
| Pakistan (PSFTA) | Free |
| Singapore FTA | 5% |