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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION I. LIVE ANIMALS, ANIMAL PRODUCTS

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

NOTES:

1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2. Except where the context otherwise requires, throughout this Schedule, any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.

CHAPTER 3

Fish and crustaceans, molluscs and other aquatic invertebrates

NOTES :

1. This Chapter does not cover :

(a) mammals of heading 0106;

(b) meat of mammals of heading 0106 ( heading 0208 or 0210);

(c) fish (including livers and roes 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 2301); or

(d) caviar or caviar substitutes prepared from fish eggs (heading 1604).

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.

3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309).

Tariff Item

Description of goods

Unit

Rate of duty
Standard Preferential Areas
(1) (2) (3) (4) (5)
0301 LIVE FISH      
  - Ornamental Fish      
0301 11 00 -- Freshwater kg. 30% -
0301 19 00 -- Other kg. 30% -
  - Other Live Fish :      
0301 91 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg. 30% -
0301 92 00 -- Eels (Anguilla spp.) kg. 30% -
0301 93 00 -- Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthy spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, labeo spp., Osteochilus hasselti, Lepto-barbus hoeveni, megalobrama spp.) kg. 30% -
0301 94 00 -- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) kg. 30% -
0301 95 00 -- Southern bluefin tunas (Thunnus maccoyii) kg. 30% -
0301 99 00 -- Other kg. 30% -
0302 FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304      
  - Salmonidae, excluding edible fish offal of sub-heading 0302 91 to 0302 99:      
0302 11 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg. 30% -
0302 13 00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) kg. 30% -
0302 14 00 -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) kg. 30% -
0302 19 00 -- Other kg. 30% -
  - Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of sub-heading 0302 91 to 0302 99:      
0302 21 00 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) kg. 30% -
0302 22 00 -- Plaice (Pleuronectes platessa) kg. 30% -
0302 23 00 -- Sole (Solea spp.) kg. 30% -
0302 24 00 -- Turbots (Psetta maxima) kg. 30% -
0302 29 00 -- Other kg. 30% -
  - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of sub-headings 0302 91 to 0302 99:      
0302 31 00 -- Albacore or long finned tunas (Thunnus alalunga) kg. 30% -
0302 32 00 -- Yellowfin tunas (Thunnus albacares) kg. 30% -
0302 33 00 -- Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) kg. 30% -
0302 34 00 -- Bigeye tunas (Thunnus obesus) kg. 30% -
0302 35 00 -- Atlantic and Pacific bluefin tunas (thunnus thynnus, Thunnus orientalis) kg. 30% -
0302 36 00 - - Southern bluefin tunas (Thunnus maccoyii) kg. 30% -
0302 39 00 -- Other kg. 30% -
  - 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), Sword fish (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 00 -- Herrings (Clupea harengus, Clupea pallasii) kg. 30% -
0302 42 00 -- Anchovies (Engraulis spp.) kg. 30% -
0302 43 00 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

kg. 30% -
0302 44 00 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber Japonicus) kg. 30% -
0302 45 00 -- Jack and horse mackerel (Trachurus spp.) kg. 30% -
0302 46 00 -- Cobia (Rachycentron canadum) kg. 30% -
0302 47 00 -- Sword fish ( Xiphias gladius) kg. 30% -
0302 49 00 -- Other kg. 30% -
  - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub-heading 0302 91 to 0302 99:      
0302 51 00 -- Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus) kg. 30% -
0302 52 00 -- Haddock ( Melanogrammus aegllefinus ) kg. 30% -
0302 53 00 -- Coal fish ( Pollachius virens ) kg. 30% -
0302 54 00 -- Hake ( Merluccius spp ., Urophycis spp .) kg. 30% -
0302 55 00 -- Alaska Pollock (Theragra chalcogramma) kg. 30% -
0302 56 00 -- Blue whitings ( Micromesistius poutassou , Micromesistius australis ) kg. 30% -
0302 59 00 -- Other kg. 30% -
  - 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.), excluding edible fish offal of subheadings 0302 91 to 0302 99:      
0302 71 00 -- Tilapias ( Oreochromis spp .) kg. 30% -
0302 72 00 -- Catfish ( Pangasius spp ., Silurus spp ., Clarias spp., Ictalurus spp.) kg. 30% -
0302 73 00 -- Carp (Cyprinus spp., Carassius spp., Cteno-pharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.): kg. 30% -
0302 74 00 -- Eels ( Anguilla spp .) kg. 30% -
0302 79 00 -- Other kg. 30% -
  - Other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99:      
0302 81 00 -- Dogfish and other sharks kg. 30% -
0302 82 00 -- Rays and skates ( Rajidae) kg. 30% -
0302 83 00 -- Tooth fish ( Dissostichus spp .) kg. 30% -
0302 84 00 -- Seabass ( Dicentrarchus spp .) kg. 30% -
0302 85 00 -- Seabream ( Sparidae ) kg. 30% -
0302 89 -- Other:      
0302 89 10 --- Hilsa (Tenualosa ilisha) kg. 30% -
0302 89 20 --- Dara kg. 30% -
0302 89 30 --- Pomfret kg. 30% -
0302 89 90 --- Other kg. 30% -
  - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal      
0302 91 00 -- Livers, roes and milt kg. 30% -
0302 92 00 -- Shark fins kg. 30% -
0302 99 - - Other:      
0302 99 10 --- Fish fins other than shark fins; heads, tails and maws kg. 30% -
0302 99 90 --- Other edible fish offal kg. 30% -
0303 FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304      
  - Salmonidae, excluding edible fish offal of sub-haeding 0303 91 to 0303 99:      
0303 11 00 -- Sockeye salmon (red salmon) (Oncorhynchus nerka) kg. 30% -
0303 12 00 -- Other Pacific salmon ( Oncorhynchus gorbuscha, Oncorhynchus keta , Oncorhynchus tschawytscha, Oncorhynchus kisuth, Oncorhynchus masou and Oncorhynchus rhodurus) kg. 30% -
0303 13 00 -- Atlantic salmon ( Salmo salar) and Danube salmon (Hucho hucho ) kg. 30% -
0303 14 00 -- Trout ( Salmo trutta , Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg. 30% -
0303 19 00 -- Other kg. 30% -
  - 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.), excluding edible fish offal of subheadings 0303 91 to 0303 99:      
0303 23 00 -- Tilapias ( Oreochromis spp .) kg. 30% -
0303 24 00 -- Catfish ( Pangasius spp ., Silurus spp ., Clarias spp. , Ictalurus spp.) kg. 30% -
0303 25 00 -- Carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp., kg. 30% -
0303 26 00 -- Eels (Anguilla spp.) kg. 30% -
0303 29 00 -- Other kg. 30% -
  - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303 91 to 0303 99:      
0303 31 00 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) kg. 30% -
0303 32 00 -- Plaice (Pleuronectes platessa) kg. 30% -
0303 33 00 -- Sole (Solea spp.) kg. 30% -
0303 34 00 -- Turbots (Psetta maxima) kg. 30% -
0303 39 00 -- Other kg. 30% -
  - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of sub-headings 0303 91 to 0303 99:      
0303 41 00 -- Albacore or long finned tunas (Thunnus alalunga) kg. 30% -
0303 42 00 -- Yellowfin tunas (Thunnus albacares) kg. 30% -
0303 43 00 -- Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) kg. 30% -
0303 44 00 -- Bigeye tunas (thunnus obesus) kg. 30% -
0303 45 00 -- Atlantic and Pacific bluefin tunas (Thynnus thynnus, Thunnus orientalis) kg. 30% -
0303 46 00 -- Southern bluefin tunas (thunnus maccoyii) kg. 30% -
0303 49 00 -- Other kg. 30% -
  - 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), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303 91 to 0303 99:

     
0303 51 00 -- Herrings (Clupea harengus,Clupea pallasii) kg. 30% -
0303 53 00 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp .), brisling or sprats (Sprattus sprattus) kg. 30% -
0303 54 00 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus ) kg. 30% -
0303 55 00 -- Jack and horse mackerel (Trachurus spp.) kg. 30% -
0303 56 00 -- Cobia (Rachycentron canadum) kg. 30% -
0303 57 00 -- Sword fish (Xiphias gladius) kg. 30% -
0303 59 - - Others:      
0303 59 10 - - - Indian mackerels (Rastrelliger spp.) kg. 30% -
0303 59 90 - - - Other kg. 30% -
  - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub-heading 0303 91 to 0303 99:      
0303 63 00 -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg. 30% -
0303 64 00 -- Haddock (Melanogrammus aeglefinus) kg. 30% -
0303 65 00 -- Coal fish (Pollachius virens) kg. 30% -
0303 66 00 -- Hake (Merluccius spp., Urophycis spp.) kg. 30% -
0303 67 00 -- Alaska Pollock (Theragra chalcogramma) kg. 30% -
0303 68 00 -- Blue whitings (Micromesistius poutassou, Micromesistius australis) kg. 30% -
0303 69 00 -- Other kg. 30% -
  - Other fish, excluding edible fish offal of sub-heading 0303 91 to 0303 99:      
0303 81 -- Dogfish and other sharks:      
0303 81 10 --- Dogfish kg. 30% -
0303 81 90 --- Other Sharks kg. 30% -
0303 82 00 -- Rays and skates (Rajidae) kg. 30% -
0303 83 00 -- Tooth fish (Dissostichus spp.) kg. 30% -
0303 84 00 -- Seabass (Dicentrarchus spp.) kg. 30% -
0303 89 -- Other:      
0303 89 10 --- Hilsa (Tenualosa ilisha) kg. 30% -
0303 89 20 --- Dara kg. 30% -
0303 89 30 --- Ribbon fish kg. 30% -
0303 89 40 --- Seer kg. 30% -
0303 89 50 --- Pomfret (white or silver or black) kg. 30% -
0303 89 60 --- Ghol kg. 30% -
0303 89 70 --- Threadfin kg. 30% -
0303 89 80 --- Croackers, groupers, flounders kg. 30% -
0303 89 90 --- Other kg. 30%    - 
  - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:      
0303 91 -- Livers, roes and milt:      
0303 91 10 --- Egg or egg yolk of fish kg. 30% -
0303 91 90 --- Other kg. 30% -
0303 92 00 -- Shark fins kg. 30% -
0303 99 -- Other:      
0303 99 10 --- Fish fins other than shark fins, heads, tails and maws kg. 30% -
0303 99 90 --- Other edible fish offal kg. 30% -
0304 FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN      
  - Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmi-chthys 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.):      
0304 31 00 -- Tilapias (Oreochromis spp.) kg. 30% -
0304 32 00 -- Catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.) kg. 30% -
0304 33 00 -- Nile Perch (Lates niloticus) kg. 30% -
0304 39 00 -- Other kg. 30% -
  - Fresh or chilled fillets of other fish :      
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. 30% -
0304 42 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg. 30% -
0304 43 00 -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) kg. 30% -
0304 44 00 -- Fish of the families Bregmacerotidae,Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae kg. 30% -
0304 45 00 -- Swordfish (Xiphias gladius) kg. 30% -
0304 46 00 -- Tooth fish (Dissostichus spp.) kg. 30% -
0304 47 00 -- Dogfish and other sharks kg. 30% -
0304 48 00 -- Rays and skates (Rajidae) kg. 30% -
0304 49 -- Other:      
0304 49 10 --- Hilsa (Tenualosa ilisha) kg. 30% -
0304 49 30 --- Seer kg. 30% -
0304 49 40 --- Tuna kg. 30% -
0304 49 90 --- Other kg. 30% -
  - Other, fresh or chilled :      
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. 30% -
0304 52 00 -- Salmonidae kg. 30% -
0304 53 00 -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae kg. 30% -
0304 54 00 -- Sword fish ( Xiphias gladius ) kg. 30% -
0304 55 00 -- Tooth fish ( Dissostichus spp .) kg. 30% -
0304 56 00 - - Dogfish and other sharks kg. 30% -
0304 57 00 - - Rays and skates (Rajidae) kg. 30% -
0304 59 -- Other :      
0304 59 10 --- Hilsa (Tenualosa ilisha) kg. 30% -
0304 59 30 --- Seer kg. 30% -
0304 59 40 --- Tuna kg. 30% -
0304 59 90 --- Other kg. 30% -
  - Frozen fillets of 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.):      
0304 61 00 -- Tilapias ( Oreochromis spp .) kg. 30% -
0304 62 00 -- Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp.) kg. 30% -
0304 63 00 -- Nile Perch (Lates niloticus) kg. 30% -
0304 69 00 - - Other kg. 30% -
  - Frozen fillets of fish of Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:      
0304 71 00 -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg. 30% -
0304 72 00 -- Haddock (Melanogrammus aeglefinus) kg. 30% -
0304 73 00 -- Coal fish (Pollachius virens) kg. 30% -
0304 74 00 -- Hake (Merluccius spp., Urophycis spp.) kg. 30% -
0304 75 00 -- Alaska Pollock (Theragra chalcogramma) kg. 30% -
0304 79 00 -- Other kg. 30% -
  - Frozen fillets of other fish :      
0304 81 00 - - Pacific salmon (Oncorhynchus nerka, Oncor-hynchus gorbuscha, Oncorhynchus keta, Oncor-hynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) kg. 30% -
0304 82 00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg. 30% -
0304 83 00 - - Flat fish (Pleuronectidae, Bothidae, Cynog-lossidae, Soleidae, Scophthalmidae and Citharidae) kg. 30% -
0304 84 00 -- Sword fish (Xiphias gladius) kg. 30% -
0304 85 00 -- Tooth fish (Dissostichus spp.) kg. 30% -
0304 86 00 -- Herrings (Clupea harengus, Clupea pallasii) kg. 30% -
0304 87 00 - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) kg. 30% -
0304 88 -- Dogfish, other sharks Rays and skates (Rajidae):      
0304 88 10 --- Dogfish kg. 30% -
0304 88 20 --- Other sharks kg. 30% -
0304 88 30 --- Rays and skates (Rajidae) kg. 30% -
0304 89 -- Other:      
0304 89 10 --- Hilsa (Tenualosa ilisha) kg. 30% -
0304 89 30 --- Seer kg. 30% -
0304 89 40 --- Tuna kg. 30% -
0304 89 90 --- Other kg. 30% -
  - Other, frozen:      
0304 91 00 -- Sword fish (Xiphias gladius) kg. 30% -
0304 92 00 -- Tooth fish (Dissostichus spp.) kg. 30% -
0304 93 00 -- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenophary-ngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Lepto-barbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) kg. 30% -
0304 94 00 -- Alaska Pollock (Theragra chalcogramma) kg. 30% -
0304 95 00 -- Fish of the families (Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae,) other than Alaska Pollock (Theragra chalcogramma) kg. 30% -
0304 96 00 - - Dogfish and other sharks kg. 30% -
0304 97 00 - - Rays and skates (Rajidae) kg. 30% -
0304 99 00 -- Other kg. 30% -
0305 FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS      
0305 10 00 Omitted w.e.f. 01-01-2022      
0305 20 00 - Livers and roes of fish, dried, smoked, salted or in brine kg. 30% -
  - Fish fillets, dried, salted or in brine, but not smoked:      
0305 31 00 -- Tilapias (Oreochromis spp.), catfish (Pangasius spp.,Silurus spp., Clarias spp., lctalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) kg. 30% -
0305 32 00 -- Fish of the familes Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae kg. 30% -
0305 39 00 -- Other kg. 30% -
  - Smoked fish, including fillets, other than edible fish offal:      
0305 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. 30% -
0305 42 00 -- Herrings (Clupea harengus, Clupea pallasii) kg. 30% -
0305 43 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg. 30% -
0305 44 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. 30% -
0305 49 00 -- Other kg. 30% -
  - Dried fish, other than edible fish offal, whether or not salted but not smoked :      
0305 51 00 -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg. 30% -
0305 52 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. 30% -
0305 53 00 -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg. 30% -
0305 54 00 -- 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), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) kg. 30% -
0305 59 -- Other :      
0305 59 10 --- Mumbai duck kg. 30% -
0305 59 20 --- Seer without head kg. 30% -
0305 59 30 --- Sprats kg. 30% -
0305 59 90 --- Other kg. 30% -
  - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal      
0305 61 00 -- Herrings (Clupea harengus, Clupea pallasii) kg. 30% -
0305 62 00 -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg. 30% -
0305 63 00 -- Anchovies (Engraulis spp.) kg. 30% -
0305 64 00 -- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus kg. 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. 30% -
0305 69 -- Other:      
0305 69 10 --- Mumbai duck kg. 30% -
0305 69 20 --- Seer without head kg. 30% -
0305 69 30 --- Sprats kg. 30% -
0305 69 90 --- Other kg. 30% -
  - Fish fins, heads, tails, maws and other edible fish offal:      
0305 71 00 -- Shark fins kg. 30% -
0305 72 00 -- Fish heads, tails and maws kg. 30% -
0305 79 00 -- Other kg. 30% -
0306 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 00 -- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) kg. 30% -
0306 12 -- Lobsters (Homarus spp.) :      
0306 12 10 --- Whole, cooked kg. 30% -
0306 12 90 --- Other kg. 30% -
0306 14 00 -- Crabs kg. 30% -
0306 15 00 -- Norway lobsters (Nephrops norvegicus) kg. 30% -
0306 16 -- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):      
0306 16 10 --- Accelerated Freeze Dried (AFD) kg. 30% -
0306 16 90 --- Other kg. 30% -
0306 17 -- Other shrimps and prawns:      
  --- Scampi (Macrobrachium spp.):      
0306 17 11 ---- Accelerated Freeze Dried (AFD) kg. 30% -
0306 17 19 ---- Other kg. 30% -
0306 17 20 - - - Vannamei shrimp (Litopenaeus vannamei) kg. 30% -
0306 17 30 - - - Indian white shrimp (Fenneropenaeus indicus) kg. 30% -
0306 17 40 - - - Black tiger shrimp (Penaeus monodon) kg. 30% -
0306 17 50 - - - Flower shrimp (Penaeus semisulcatus) kg. 30% -
0306 17 90 --- Other kg. 30% -
0306 19 00 -- Other kg. 30% -
  - Live , fresh or chilled:      
0306 31 00 -- Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) kg. 30% -
0306 32 00 -- Lobsters (Homarus spp.) kg. 30% -
0306 33 00 -- Crabs kg. 30% -
0306 34 00 -- Norway lobsters ( Nephrops norvegicus ) kg. 30% -
0306 35 00 -- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) kg. 30% -
0306 36 - - Other shrimps and prawns:      
0306 36 10 - - - Scampi (Macrobachium spp.) kg. 30% -
0306 36 20 - - - Vannamei shrimp (Litopenaeus vannamei) kg. 10% -
0306 36 30 - - - Indian white shrimp (Fenneropenaeus indicus) kg. 30% -
0306 36 40 - - - Black tiger shrimp (Penaeus monodon) kg. 10% -
0306 36 50 - - - Flower shrimp (Penaeus semisulcatus) kg. 30% -
0306 36 60 - - - Artemia kg. 5% -
0306 36 90 - - - Other kg. 30% -
0306 39 00 -- Other kg. 30% -
  - Other:      
0306 91 00 -- Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) kg. 30% -
0306 92 00 -- Lobsters (Homarus spp.) kg. 30% -
0306 93 00 -- Crabs kg. 30% -
0306 94 00 -- Norway lobsters ( Nephrops norvegicus ) kg. 30% -
0306 95 00 -- shrimps and prawns kg. 30% -
0306 99 00 -- Other kg. 30% -
0307 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: kg. 30% -
0307 11 00 -- Live, fresh or chilled kg. 30% -
0307 12 00 -- Frozen kg. 30% -
0307 19 00 -- Other kg. 30% -
  - Scallops and other molluscs of the family Pectinidae :      
0307 21 00 -- Live, fresh or chilled kg. 30% -
0307 22 00 -- Frozen kg. 30% -
0307 29 00 -- Other kg. 30% -
  - Mussels (Mytilus spp., Perna spp.) :      
0307 31 00 -- Live, fresh or chilled kg. 30% -
0307 32 00 -- Frozen kg. 15% -
0307 39 -- Other :      
0307 39 10 --- Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp.) kg. 30% -
0307 39 90 --- Other kg. 30% -
  - Cuttle fish and squid      
0307 42 -- Live, fresh and chilled :      
0307 42 10 --- Cuttle fish kg. 30% -
0307 42 20 --- Squid kg. 30% -
0307 43 -- Frozen:      
0307 43 10 --- Cuttle fish kg. 30% -
0307 43 20 --- Whole squids kg. 15% -
0307 43 30 --- Squid tubes kg. 30% -
0307 43 90 --- Other kg. 30% -
0307 49 -- Other :      
0307 49 10 --- Cuttle fish kg. 30% -
0307 49 20 --- Whole squids kg. 30% -
0307 49 30 --- squid tubes kg. 30% -
0307 49 40 --- Dried squid kg. 30% -
0307 49 90 --- Other kg. 30% -
  - Octopus (Octopus spp.):)      
0307 51 00 -- Live, fresh or chilled kg. 30% -
0307 52 00 -- Frozen kg. 30% -
0307 59 00 -- Other kg. 30% -
0307 60 00 - Snails, other than sea snails kg. 30% -
  - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae , Solenidae, Tridacnidae and Veneridae) :      
0307 71 00 -- Live, fresh or chilled kg. 30% -
0307 72 00 -- Frozen kg. 30% -
0307 79 00 -- Other kg. 30% -
  - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.):      
0307 81 00 -- Live, fresh or chilled abalone (Haliotis spp.) kg. 30% -
0307 82 00 -- Live, fresh or chilled stromboid conchs (Strombus spp.) kg. 30% -
0307 83 00 -- Frozen abalone (Haliotis spp.) kg. 30% -
0307 84 00 -- Frozen stromboid conchs (Strombus spp.) kg. 30% -
0307 87 00 -- Other abalone (Haliotis spp.) kg. 30% -
0307 88 00 -- Other stromboid conchs (Strombus spp.) kg. 30% -
  - Other      
0307 91 00 -- Live, fresh or chilled kg. 30% -
0307 92 00 -- Frozen kg. 30% -
0307 99 00 -- Other kg. 30% -
0308 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, Holothurioidea) :      
0308 11 00 -- Live, fresh or chilled kg. 30% -
0308 12 00 -- Frozen kg. 30% -
0308 19 00 -- Other kg. 30% -
  - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus) :      
0308 21 00 -- Live, fresh or chilled kg. 30% -
0308 22 00 -- Frozen kg. 30% -
0308 29 00 -- Other kg. 30% -
0308 30 - Jellyfish (Rhopilema spp.):      
0308 30 10 --- Live, fresh or chilled kg. 30% -
0308 30 20 --- Dried, salted or frozen kg. 30% -
0308 30 90 --- Other kg. 30% -
0308 90 00 - Other kg 30% -
0309 FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION      
0309 10 - Offish:      
0309 10 10 --- Fresh or chilled kg. 30% -
0309 10 20 --- Frozen kg. 30% -
0309 10 30 --- Salted, in brine, dried or smoked kg. 30% -
0309 10 90 --- Other kg. 30% -
0309 90 - Other:      
  --- Of crustaceans, fresh or chilled:      
0309 90 11 ---- Vannamei shrimp (Litopenaeus vannamei) kg. 30% -
0309 90 12 ---- Indian white shrimp (Fenneropenaeus indicus) kg. 30% -
0309 90 13 ---- Black tiger shrimp (Penaeus monodon) kg. 30% -
0309 90 14 ---- Flower shrimp (Penaeus semisulcatus) kg. 30% -
0309 90 19 ---- Other kg. 30% -
  --- Of crustaceans, frozen:      
0309 90 21 ---- Vannamei shrimp (Litopenaeus vannamei) kg. 30% -
0309 90 22 ---- Indian white shrimp (Fenneropenaeus indicus) kg. 30% -
0309 90 23 ---- Black tiger shrimp (Penaeus monodon) kg. 30% -
0309 90 24 ---- Flower shrimp (Penaeus semisulcatus) kg. 30% -
0309 90 29 ---- Other kg. 30% -
  --- Of crustaceans, salted, in brine, dried or smoked:      
0309 90 31 ---- Vannamei shrimp (Litopenaeus vannamei) kg. 30% -
0309 90 32 ---- Indian white shrimp (Fenneropenaeus indicus) kg. 30% -
0309 90 33 ---- Black tiger shrimp (Penaeus monodon) kg. 30% -
0309 90 34 ---- Flower shrimp (Penaeus semisulcatus) kg. 30% -
0309 90 39 ---- Other kg. 30% -
0309 90 40 --- Of crustaceans, other kg. 30% -
0309 90 50 --- Of molluscs, fresh or chilled kg. 30% -
0309 90 60 --- Of molluscs, frozen kg. 30% -
0309 90 70 --- Of molluscs, salted, in brine, dried or smoked kg. 30% -
0309 90 80 --- Of molluscs, other kg. 30% -
0309 90 90 --- Other kg. 30% -