Customs Tariff
CHAPTER 3
|
Heading |
Sub-heading |
Description of goods |
Unit |
Rate of duty |
|
|
Standard |
Preferential Areas |
||||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 0301 | Live Fish | ||||
| 0301 10 00 | - Ornamental fish | Kg. |
30% |
... |
|
| - Other live fish : | |||||
| 0301 91 00 | -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Kg. |
30% |
... |
|
| 0301 92 00 | -- Eels (Anguilla spp.) | Kg. |
30% |
... |
|
| 0301 93 00 | -- Carp | Kg. |
30% |
... |
|
| 1[0301 94 00 | -- Bluefin tunas ( Thunnus thynnus) | 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 No. 0304 | ||||
| - Salmonidae, excluding livers and roes : | |||||
| 0302 11 00 | -- Trout (Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Kg. |
30% |
... |
|
| 0302 12 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% |
... |
|
| 0302 19 00 | --Other | Kg. |
30% |
... |
|
| - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes : | |||||
| 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 29 00 | --Other | Kg. |
30% |
... |
|
| - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: | |||||
| 0302 31 00 | -- Albacore or longfinned tunas (Thunnus alalunga) | Kg. |
30% |
... |
|
| 0302 32 00 | -- Yellowfin tunas (Thunnus albacares) | Kg. |
30% |
... |
|
| 0302 33 00 | -- Skipjack or stripe-bellied bonito | Kg. |
30% |
... |
|
| 0302 34 00 | --Bigeye tunas (Thunnus obesus) | Kg. | 30% | ||
| 0302 35 00 | --Bluefin tunas (Thunnus thynnus) | Kg. | 30% | ||
| 0302 36 00 | --Southern bluefin tunas (Thunnus maccoyii) | Kg. | 30% | ||
| 0302 39 00 | --Other | Kg. |
30% |
... |
|
| 0302 40 00 | - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes | Kg. |
30% |
... |
|
| 0302 50 00 | - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes | Kg. |
30% |
... |
|
| - Other fish, excluding livers and roes : | |||||
| 0302 61 00 | -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | Kg. |
30% |
... |
|
| 0302 62 00 | -- Haddock (Melanogrammus aeglefinus) | Kg. |
30% |
... |
|
| 0302 63 00 | -- Coalfish (Pollachius virens) | Kg. |
30% |
... |
|
| 0302 64 00 | -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | Kg. |
30% |
... |
|
| 0302 65 00 | -- Dogfish and other sharks | Kg. |
30% |
... |
|
| 0302 66 00 | -- Eels (Anguilla spp.) | Kg. |
30% |
... |
|
| 1[0302 67 00 | --Swordfish (Xiphias thynnus ) | Kg | 30% | - | |
| 0302 68 00 | -- Toothfish ( Dissostichus spp.) | Kg | 30%] | - | |
| 0302 69 | -- Other |
|
... |
||
| 0302 69 10 | ---Hilsa | kg. | 30% | ||
| 0302 69 20 | ---Dara | kg. | 30% | ||
| 0302 69 30 | ---Pomfret | kg. | 30% | ||
| 0302 69 90 | ---Other | kg. | 30% | ||
| 0302 70 00 | - Livers and roes | Kg. |
30% |
... |
|
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading No. 0304 | ||||
| - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes | |||||
| 0303 11 00 | --Sockeye Salmon (Red Salmon) (Oncorhynchus nerka) | Kg. | 30% | ||
| 0303 19 00 | --Other | Kg. | 30% | ||
| - Other salmonidae, excluding livers and roes : | |||||
| 0303 21 00 | -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Kg. | 30% |
... |
|
| 0303 22 00 | -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Kg. | 30% |
... |
|
| 0303 29 00 | -- Other | Kg. | 30% |
... |
|
| -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes : | |||||
| 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 39 00 | -- Other | Kg. | 30% |
... |
|
| - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: | |||||
| 0303 41 00 | -- Albacore or longfinned tunas (Thunnus alalunga) | Kg. | 30% |
... |
|
| 0303 42 00 | -- Yellowfin tunas (Thunnus albacares) | Kg. | 30% |
... |
|
| 0303 43 00 | -- Skipjack or Stripe-bellied bonito | Kg. | 30% |
... |
|
| 0303 44 00 | --Bigeye tunas (thunnus obesus) | Kg. | 30% | ||
| 0303 45 00 | --Bluefin tunas (thunnus thtynnus) | Kg. | 30% | ||
| 0303 46 00 | --Southern Bluefin tunas (thunnus maccoyii) | Kg. | 30% | ||
| 0303 49 00 | -- Other | Kg. | 30% |
... |
|
| 0303 50 00 | - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes | Kg. | 30% |
... |
|
| Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes : | |||||
| 1[0303 51 00 | -- Herrings (Clupea harengus, Clupea pallasii) | Kg | 30% | - | |
| 0303 52 00 | --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Swordfish (Xiphias gladius) and toothfish (Dissostichus spp.), excluding livers and roes: | Kg | 30% | -] | |
| 0303 60 00 | - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes | Kg. | 30% |
... |
|
| 1[0303 61 00 | --Swordfish (Xiphias gladius) | Kg | 30% | - | |
| 0303 62 00 | --Toothfish (Dissostichus spp.) | Kg | 30% | -] | |
| - Other fish, excluding livers and roes : | |||||
| 0303 71 00 | -- Sardines (Sardina pilchardus, Sardinops xpp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | Kg. | 30% |
... |
|
| 0303 72 00 | -- Haddock (Melanogrammus aeglefinus) | Kg. | 30% |
... |
|
| 0303 73 00 | -- Coalfish (Pollachius virens) | Kg. | 30% |
... |
|
| 0303 74 00 | -- Mackerel (Scomber scombrus Scomber auxtralasicus, Scomber japonicus) | Kg. | 30% |
... |
|
| 0303 75 00 | -- Dogfish and other sharks | Kg. | 30% |
... |
|
| 0303 76 00 | -- Eels (Anguilla spp.) | Kg. | 30% |
... |
|
| 0303 77 00 | -- Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) | Kg. | 30% |
... |
|
| 0303 78 00 | -- Hake (Merluccius spp., Urophycis spp.) | Kg. | 30% |
... |
|
| 0303 79 | -- Other | ||||
| 0303 79 10 | ---Hilsa | Kg. | 30% | ||
| 0303 79 20 | ---Dara | Kg. | 30% | ||
| 0303 79 30 | ---Ribbon Fish | Kg. | 30% | ||
| 0303 79 40 | ---Seer | Kg. | 30% | ||
| 0303 79 50 | ---Pomfret (white or silver or black) | Kg. | 30% | ||
| 0303 79 60 | ---Ghole | Kg. | 30% | ||
| 0303 79 70 | ---Threadfin | Kg. | 30% | ||
| 0303 79 80 | ---Croacker, Grouper, Hounder | Kg. | 30% | ||
| ---Other : | |||||
| 0303 79 91 | ----Edible Fishmaws of wild life | Kg. | 30% | ||
| 0303 79 92 | ----Edible Shark Fins of wild life | Kg. | 30% | ||
| 0303 79 99 | ----Other | Kg. | 30% | ||
| 0303 80 | - Livers and roes : | ||||
| 0303 80 10 | ---Egg or Egg yolk of fish including Shrimps | Kg. | 30% | ||
| 0303 80 90 | ---Other | Kg. | 30% | ||
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen | ||||
| 1[0304 11 00 | --Swordfish (Xiphias gladius) | Kg. | 30% |
... |
|
| 0304 12 00 | --Toothfish (Dissostichus spp.) | Kg. | 30% |
... |
|
| 0304 19 00 | --Other | Kg. | 30% |
... ] |
|
| Old [ 0304 10 00 | - Fresh or chilled | Kg. | 30% |
... ] |
|
| 1[-Frozen fillets: | |||||
| 0304 21 00 | --Swordfish (Xiphias gladius) | Kg. | 30% |
... |
|
| 0304 22 00 | --Toothfish (Dissostichus spp.) | Kg. | 30% |
... |
|
| 0304 29 | -Other: | Kg. | 30% |
... |
|
| 0304 29 10 | --Hilsa | Kg. | 30% |
... |
|
| 0304 29 20 | --Shark | Kg. | 30% |
... |
|
| 0304 29 30 | --Seer | Kg. | 30% |
... |
|
| 0304 29 40 | --Tuna | Kg. | 30% |
... |
|
| 0304 29 50 | --Cuttlefish | Kg. | 30% |
... |
|
| 0304 29 90 | --Other | Kg. | 30% |
... |
|
| -Other: | |||||
| 0304 91 00 | --Swordfish (Xiphias gladius) | Kg. | 30% |
... |
|
| 0304 92 00 | --Toothfish (Dissostichus spp.) | Kg. | 30% |
... |
|
| 0304 99 00 | --Other | Kg. | 30% |
... ] |
|
| Old [ 0304 20 | - Frozen fillets |
... |
|||
| 0304 20 10 | ---Hilsa | Kg. | 30% | ||
| 0304 20 20 | ---Shark | Kg. | 30% | ||
| 0304 20 30 | --- Seer | Kg. | 30% | ||
| 0304 20 40 | ---Tuna | Kg. | 30% | ||
| 0304 20 50 | ---Cuttlefish | Kg. | 30% | ||
| 0304 20 90 | ---Other | Kg. | 30% | ||
| 0304 90 00 | -Other | Kg. | 30% |
... ] |
|
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets, of fish fit for human consumption | ||||
| 0305 10 00 | - Flours, meals and pellets, of fish fit for human consumption | Kg. | 30% |
... |
|
| 0305 20 00 | - Livers and roes, dried, smoked, salted or in brine | Kg. | 30% |
... |
|
| 0305 30 00 | - Fish fillets, dried, salted or in brine, but not smoked | Kg. | 30% |
... |
|
| - Smoked fish, including fillets : | |||||
| 0305 41 00 | -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus rnasou 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 49 00 | -- Other | Kg. | 30% |
... |
|
| - Dried fish, whether or not salted but not smoked: | |||||
| 0305 51 00 | -- Cod (Gadus morhua, Gadus ogac, Gadiis macrocephalus) | 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 : | |||||
| 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 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% | ||
| 0306 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets, of crustaceans, fit for human consumption | ||||
| - 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 13 | -- Shrimps and prawns | Kg. | 30% |
... |
|
| 0306 13 11 | ----AFD Shrimp | Kg. | 30% | ||
| 0306 13 19 | ----Other | Kg. | 30% | ||
| 0306 13 20 | --- Prawns | Kg. | 30% | ||
| 0306 14 00 | --Crabs | Kg. | 30% |
... |
|
| 0306 19 00 | -- Other, including flours, meals and pellets, of crustaceans, fit for human consumption | Kg. | 30% |
... |
|
| - Not frozen: | |||||
| 0306 21 00 | -- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) | Kg. | 30% |
... |
|
| 0306 22 00 | -- Lobsters (Homarus spp.) | Kg. | 30% |
... |
|
| 0306 23 | -- Shrimps and prawns : | ||||
| 0306 23 10 | ---Powdered | Kg. | 30% | ||
| 0306 23 90 | ---Other | Kg. | 30% | ||
| 0306 24 00 | -- Crabs | Kg. | 30% |
... |
|
| 0306 29 00 | -- Other, including flours, meals and pellets, of crustaceans, fit for human consumption | Kg. | 30% |
... |
|
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption | ||||
| 0307 10 00 | - Oysters | Kg. | 30% |
... |
|
| - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten : | |||||
| 0307 21 00 | -- Live, fresh or chilled | Kg. | 30% |
... |
|
| 0307 29 00 | -- Other | Kg. | 30% |
... |
|
| -Mussels (Mytilus spp., Perna spp.): | |||||
| 0307 31 00 | -- Live, fresh or chilled | Kg. | 30% |
... |
|
| 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 (Sepia officinalis, Rossia macrosoma, Septiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): | |||||
| 0307 41 | -- Live, fresh or chilled | ||||
| 0307 41 10 | ---Cuttle fish | Kg. | 30% | ||
| 0307 41 20 | --- Squid | Kg. | 30% | ||
| 0307 49 | -- Other : | ||||
| 0307 49 10 | --- Squid Tubes, Frozen | Kg. | 30% | ||
| 0307 49 20 | --- Whole Squids, Frozen | Kg. | 30% | ||
| 0307 49 30 | ---Dried Squids | Kg. | 30% | ||
| 0307 49 90 | --- Other | Kg. | 30% | ||
| - Octopus (Octopus spp.): |
... |
||||
| 0307 51 00 | -- Live, fresh or chilled | Kg. | 30% |
... |
|
| 0307 59 00 | -- Other | Kg. | 30% |
... |
|
| 0307 60 00 | - Snails, other than sea snails | Kg. | 30% |
... |
|
| - Other,
including flours, meals and pellets, of aquatic invertebrates other than
crustaceans, fit for human consumption : |
|||||
| 0307 91 00 | -- Live, fresh or chilled | Kg. | 30% |
... |
|
| 0307 99 | -- Other | ||||
| 0307 99 10 | ---Sea Shell Fish | Kg. | 30% | ||
| 0307 99 20 | --- Jelly Fish (Rhopelina spp.) dried salted or frozen | Kg. | 30% | ||
| 0307 99 90 | --- Other | Kg. | 30% | ||
1. Changes w.e.f. from 1-Jan-2007, Fourth Schedule of Finance Bill 2006