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

Basic Excise Duty

Exemption Notifications

Education Cess

Secondary & Higher Education Cess 

Effective rate of duty

Education Cess

Secondary & Higher Education Cess

Additional Custom Duty

0303 

Fish, frozen, excluding fish fillets and other fish meat of heading No. 0304 

- Salmonidae, excluding livers and roes

0303 11 00

--Sockeye Salmon (Red Salmon) (Oncorhynchus nerka)

Kg.

30%

-

4%

Nil 

Kg.

30%

-

4%

Nil 

Kg.

30%

-

4%

Nil 

Kg.

30%

-

4%

Nil 

0303 19 00

--Other

Kg.

30%

-

4%

Nil 

- Tilapias (Oreochromis spp.), Catfish (Pangasius spp., silurus spp., clarias spp., ictalurus spp.), Carp (Cyprinus carpio, carassius carassius, ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and Snake heads (Channa spp.), excluding livers and roes :

Kg.

30%

-

4%

Nil 

Kg.

30%

-

4%

Nil 

Kg.

30%

-

4%

Nil 

Kg.

30%

-

4%

Nil 

0303 29 00 

-- Other 

Kg.

30%

-

4%

Nil 

-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%

-

4%

Nil 

0303 32 00 

-- Plaice (Pleuronectes platessa)

Kg.

30%

-

4%

Nil 

0303 33 00 

-- Sole (Solea spp.)

Kg.

30%

-

4%

Nil 

^old[ Turbots (Psetta maxima, scophthalmidae)]

Kg.

30%

-

4%

Nil 

0303 39 00 

-- Other 

Kg.

30%

Nil or 10%

-

4%

Nil 

- 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%

-

4%

Nil 

0303 42 00 

-- Yellowfin tunas (Thunnus albacares)

Kg.

30%

-

4%

Nil 

0303 43 00

-- Skipjack or Stripe-bellied bonito 

Kg.

30%

-

4%

Nil 

0303 44 00

--Bigeye tunas (thunnus obesus)

Kg.

30%

-

4%

Nil 

0303 45 00

--Atlantic and Pacific bluefin tunas (Thunnus thynnus, thunnus orientalis)

Kg.

30%

-

4%

Nil 

0303 46 00

--Southern Bluefin tunas (thunnus maccoyii)

Kg.

30%

-

4%

Nil 

0303 49 00 

-- Other 

Kg.

30%

-

4%

Nil 

- Herrings (Clupea harengus, Clupea pallasii), Sardines sardina pilchardus, sardinops spp.), sardinella (sardinella  spp.) Brisling or sprats (Sprattus Sprattus), Mackerel (Scomber scmbrus, Scomber australasicus, Scomber japonicus), Jack and Horse mackerel (Trachurus spp.), Cobia (Rachycentron sanadum) and Swordfish (Xiphias gladius), excluding livers and roes 

0303 51 00

-- Herrings (Clupea harengus, Clupea pallasii)

Kg

30%

-

4%

0303 53 00

--Sardines sardina pilchardus, sardinops spp.), sardinella (sardinella  spp.) Brisling or sprats (Sprattus Sprattus)

Kg

30%

-

4%

Nil 

Kg

30%

-

4%

Nil 

Kg

30%

-

4%

Nil 

0303 56 00

-Cobia (Rachycentron sanadum)

Kg

30%

-

4%

Nil 

0303 57 00

-Swordfish (Xiphias gladius)

Kg

30%

-

4%

Nil 

0303 63 00

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

Kg

30%

-

4%

Nil 

0303 64 00 

-- Haddock (Melanogrammus aeglefinus)

Kg.

30%

-

4%

0303 65 00 

-- Coalfish (Pollachius virens)

Kg.

30%

... 

4%

Nil 

0303 66 00 

- -- Hake (Merluccius spp., Urophycis spp.)

Kg.

30%

-

4%

Nil 

0303 67 00

Kg.

30%

-

4%

Nil 

Kg.

30%

-

4%

Nil 

Nil 

Nil 

 0303 81

-- Dogfish and other sharks 

Kg.

30%

-

4%

Nil 

Kg.

30%

-

4%

Kg.

30%

-

4%

Nil 

Kg.

30%

-

4%

Nil 

Kg.

30%

-

4%

Nil 

Kg.

30%

-

4%

Nil 

Nil 

0303 89 10

---Hilsa

Kg.

30%

-

4%

Nil 

0303 89 20

---Dara

Kg.

30%

-

4%

Nil 

0303 89 30

---Ribbon Fish

Kg.

30%

-

4%

Nil 

0303 89 40

---Seer

Kg.

30%

-

4%

Nil 

0303 89 50

---Pomfret (white or silver or black)

Kg.

30%

-

4%

Nil 

0303 89 60

---Ghole

Kg.

30%

-

4%

Nil 

0303 89 70

---Threadfin

Kg.

30%

-

4%

Nil 

0303 89 80

---Croacker, Grouper, Flounder

Kg.

30%

-

4%

Nil 

---Other :

Nil 

0303 89 91

----Edible Fishmaws of wild life

Kg.

30%

-

4%

0303 89 92

----Edible Shark Fins of wild life

Kg.

30%

-

4%

Nil 

0303 89 99

----Other

Kg.

30%

-

4%

Nil 

 0303 90

- Livers and roes :

Nil 

0303 90 10

---Egg or Egg yolk of fish including Shrimps

Kg.

30%

-

4%

0303 90 90

---Other

Kg.

30%

-

4%

Nil