Heading 
No.

Sub-heading 
No. 

Description of goods

Unit  

Basic Customs Duty (Standard)

Exemption        Notifications

Basic Customs Duty (Preferential)

Customs Education Cess

Customs Secondary & Higher Education Cess

Addl. Customs Duty/ Special CVD

Effective rate of duty

Education Cess

Secondary & Higher Education Cess

Additional Custom Duty

0301 

Live Fish 

- Ornamental fish 

... 

4%

Kg.

30% 

 0301 19 00 

- Other live fish :

Kg.

30% 

0301 91 00 

-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Kg.

30% 

... 

4%

0301 92 00

-- Eels ( Anguilla spp.)

Kg.

30% 

... 

4%

0301 93 00 

-- Carp 

Kg.

30% 

... 

4%

0301 94 00

-- Bluefin tunas ( Thunnus thynnus)

Kg

30%

--

4%

0301 95 00

--Southern bluefin tunas ( Thunnus maccoyii)

Kg

30%

-

4%

0301 99 00 

--Other 

Kg.

30% 

... 

4%

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 0304 

 10%

- 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% 

... 

4%

0302 13 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% 

... 

4%

Kg.

30% 

... 

4%

0302 19 00 

--Other 

Kg.

30% 

... 

4%

- 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% 

... 

4%

0302 22 00 

-- Plaice (Pleuronectes platessa)

Kg.

30% 

... 

4%

0302 23 00 

-- Sole (Solea spp.)

Kg.

30% 

... 

4%

0302 24 00 

-- Turbots (Psetta maxima, scophthalmidae)

Kg.

30% 

... 

4%

0302 29 00 

--Other 

Kg.

30% 

... 

4%

- 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% 

... 

4%

0302 32 00 

-- Yellowfin tunas (Thunnus albacares)

Kg.

30% 

... 

4%

0302 33 00 

-- Skipjack or stripe-bellied bonito 

Kg.

30% 

... 

4%

0302 34 00

--Bigeye tunas (Thunnus obesus)

Kg.

     30%

4%

0302 35 00

--Bluefin tunas (Thunnus thynnus)

Kg.

     30%

4%

0302 36 00

--Southern bluefin tunas (Thunnus maccoyii)

Kg.

     30%

4%

0302 39 00 

--Other 

Kg.

30% 

... 

4%

- 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, Sccomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron candum) and swordfish (Xiphias gladius), excluding livers and roes : 

0302 41 00 

- Herrings (Clupea harengus, Clupea pallasii)

Kg.

 30% 

... 

4%

0302 42 00 

- Anchovies (Engraulis spp.)

Kg.

 30% 

-

4%

0302 43 00 

Kg.

 30% 

-

4%

0302 44 00 

Kg.

 30% 

-

4%

0302 45 00 

Kg.

 30% 

-

4%

0302 46 00 

Kg.

 30% 

-

4%

0302 47 00 

Kg.

 30% 

-

4%

-- Fish of families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding liver and roes :

0302 51 00 

- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Kg.

30% 

... 

4%

0302 52 00 

-- Haddock (Melanogrammus aeglefinus)

Kg.

30% 

... 

4%

0302 53 00 

-- Coalfish (Pollachius virens)

Kg.

30% 

... 

4%

Kg.

30% 

-

4%

Kg.

30% 

-

4%

Kg.

30% 

-

4%

Kg.

30% 

-

4%

Kg.

30% 

-

4%

Kg.

30% 

-

4%

Kg.

30% 

-

4%

0302 74 00 

-- Eels (Anguilla spp.)

Kg.

30% 

-

4%

Kg.

30% 

-

4%

0302 81 00

-- Dogfish and other sharks 

Kg

30%

-

4%

Kg

30%

-

4%

Kg

30%

-

4%

Kg

30%

-

4%

Kg

30%

-

4%

 0302 89

-- Other 

0302 89 10

---Hilsa

kg.

30%

-

4%

0302 89 20

---Dara 

kg.

30%

-

4%

0302 89 30

---Pomfret

kg.

30%

-

4%

0302 89 90

---Other

kg.

30%

-

4%

0302 90 00 

- Livers and roes 

Kg.

30% 

-

4%