CHAPTER 03

 NOTE

1.  This Chapter does not cover:

(a)   Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10);

(b)   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 No.
23.01); or  
(c)   Caviar or caviar substitutes prepared from fish eggs (heading No. 16.04).

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.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

03.01

Live fish

0301.1100.00

Live Freshwater ornamental fish

10

5

0301.1900.00

Live ornamental fish other than freshwater fish

10

5

0301.9110.00

Live young trout fish (fish fingerlings)

5

0301.9190.00

.

10

0301.9210.00

Live young Eels fish (fish fingerlings)

5

0301.9290.00

Live Eels fish other than fingerlings

10

0301.9310.00

Live young carp fish (fish fingerlings)

5

0301.9390.00

Live carp fish other than fingerlings

10

0301.9410.00

Live young Atlantic and Pacific bluefin tunas (Thunnus thynnus Thunnus
orientalis)

5

0301.9490.00

Matured Atlantic and Pacific bluefin tunas (Thunnus thynnus Thunnus
orientalis)

10

0301.9510.00

Live young southern bluefin tunas (Thunnus maccoyii) fish (fish
fingerlings)

5

0301.9590.00

.

10

0301.9910.00

.

5

0301.9990.00

.

10

03.02

Fish, fresh or chilled (excl. those of 03.04)

0302.1100.00

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus aguabonita etc)

10

0302.1300.00

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha etc)

10

0302.1400.00

.

10

0302.1900.00

Other Salmonidae meat excluding livers and roes not specied in this
subheading

10

0302.2100.00

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus etc

10

0302.2200.00

.

10

0302.2300.00

.)meat, fresh or chilled.

10

0302.2400.00

.

10

0302.2900.00

.

10

0302.3100.00

.

10

0302.3200.00

.

10



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

03.02

Fish, fresh or chilled (excl. those of 03.04)

0302.3300.00

.

10

0302.3400.00

.

10

0302.3500.00

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

10

0302.3600.00

.

10

0302.3900.00

.

10

0302.4100.00

.

10

0302.4200.00

.)meat, fresh or chilled.

10

0302.4300.00

.), sardinella, brisling or sprats.

10

0302.4400.00

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

10

0302.4500.00

.) meat, fresh or chilled.

10

0302.4600.00

.

10

0302.4700.00

.

10

0302.4900.00

Other fish, fresh or chilled, excluding fish fillets and other fish meat of
heading 0304

10

0302.5100.00

.

10

0302.5200.00

.

10

0302.5300.00

.

10

0302.5400.00

., Urophycis spp.) meat, fresh or chilled.

10

0302.5500.00

.

10

0302.5600.00

Blue whitings (Micromesistius poutassou, Micromesistiusaustralis

10

0302.5900.00

.

10

0302.7100.00

.) meat, fresh or chilled.

10

0302.7200.00

., Silurus spp., Clarias spp.,Ictalurus spp.)

10

0302.7300.00

Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus etc)

10

0302.7400.00

.) meat, fresh or chilled.

10

0302.7900.00

.

10

0302.8100.00

.

10

0302.8200.00

.

10

0302.8300.00

.)meat, fresh or chilled.

10

0302.8400.00

.) meat, fresh or chilled.

10

0302.8500.00

.

10

0302.8900.00

.02, fresh or chilled.

10

0302.9000.00

.

10

0302.9100.00

Livers, roes and milt

10

0302.9200.00

Shark fins

10

0302.9900.00

Other Livers, roes, milt, fish fins, heads, tails, maws and other edible
fish offal

10

03.03

Fish, frozen, (excl. those of 03.04)

0303.1100.00

.

10

0303.1200.00

Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta etc)

10

0303.1300.00

.

10

0303.1400.00

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki etc)

10



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

03.03

Fish, frozen, (excl. those of 03.04)

0303.1900.00

.

10

0303.2300.00

.) meat, frozen.

10

0303.2400.00

., Silurus spp., Clarias spp., Ictalurus spp.) meat, frozen.

10

0303.2500.00

Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus,
frozen

10

0303.2600.00

.) meat, frozen.

10

0303.2900.00

.

10

0303.3100.00

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus etc

10

0303.3200.00

.

10

0303.3300.00

.)meat, frozen.

10

0303.3400.00

.

10

0303.3900.00

.

10

0303.4100.00

.

10

0303.4200.00

.

10

0303.4300.00

.

10

0303.4400.00

.

10

0303.4500.00

.

10

0303.4600.00

.

10

0303.4900.00

.

10

0303.5100.00

.

10

0303.5300.00

.

10

0303.5400.00

.

10

0303.5500.00

.) meat, frozen.

10

0303.5600.00

.

10

0303.5700.00

.

10

0303.5900.00

.91 to 0303.99

10

0303.6300.00

.

10

0303.6400.00

.

10

0303.6500.00

.

10

0303.6600.00

., Urophycis spp.) meat, frozen.

10

0303.6700.00

.

10

0303.6800.00

.

10

0303.6900.00

.

10

0303.8100.00

.

10

0303.8200.00

.

10

0303.8300.00

.) meat, frozen.

10

0303.8400.00

.) meat, frozen.

10

0303.8900.00

.

10

0303.9000.00

.

20

0303.9100.00

Livers, roes and milt

20

0303.9900.00

Other livers, roes, milt, fish fins, heads, tails, maws and other edible fish
offals

20



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

03.04

Fish fillets and other fish meat, fresh, chilled or frozen

0304.3100.00

.) fillets (whether or not minced), fresh or chilled.

20

0304.3200.00

., Silurus spp., Clarias spp.,.. fresh or chilled.

20

0304.3300.00

.

20

0304.3900.00

.04 not specified or mentioned

20

0304.4100.00

Fresh or chilled fillets of Pacific salmon, Atlantic salmon and Danube
salmon

20

0304.4200.00

Fresh or chilled fillets Trout

20

0304.4300.00

Fresh or chilled fillets of Flat fish

20

0304.4400.00

Fresh or chilled fillets of Fish of the families Bregmacerotidae,
Euclichthyidae

20

0304.4500.00

Fresh or chilled fillets of Swordfish (Xiphias gladius)

20

0304.4600.00

.)

20

0304.4700.00

Dogfish and other sharks

20

0304.4800.00

Rays and skates (Rajidae)

20

0304.4900.00

.

20

0304.5100.00

Fresh or chilled Tilapias, catfish, carp, eels, Nile perch and snakeheads

20

0304.5200.00

Fresh or chilled Salmonidae

20

0304.5300.00

Fresh or chilled Fish of of the families Bregmacerotidae, Euclichthyidae,
Gadidae

20

0304.5400.00

Fresh or chilled Swordfish (Xiphias gladius)

20

0304.5500.00

.)

20

0304.5600.00

Dogfish and other sharks

20

0304.5700.00

Rays and skates (Rajidae)

20

0304.5900.00

Other Fresh or chilled not specified in this subheading

20

0304.6100.00

.)

20

0304.6200.00

., Silurus spp., Clarias spp., Ictalurus spp.)

20

0304.6300.00

Frozen fillets of Nile Perch (Lates niloticus)

20

0304.6900.00

Frozen fillets of carp, eels, Nile perch and snakeheads

20

0304.7100.00

Frozen fillets of Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

20

0304.7200.00

Frozen fillets of Haddock (Melanogrammus aeglefinus)

20

0304.7300.00

Frozen fillets of Coalfish (Pollachius virens)

20

0304.7400.00

., Urophycis spp.)

20

0304.7500.00

Frozen fillets of Alaska Pollack (Theragra chalcogramma)

20

0304.7900.00

Other Frozen fillets of fish of the families Bregmacerotidae,
Bregmacerotidae

20

0304.8100.00

.

20

0304.8200.00

Frozen fillets of Trout

20

0304.8300.00

Frozen fillets Flat fish

20

0304.8400.00

Frozen fillets of Swordfish (Xiphias gladius)

20

0304.8500.00

.)

20

0304.8600.00

Frozen fillets of Herrings (Clupea harengus, Clupea pallasii)

20

0304.8700.00

Frozen fillets Tunas, skipjack or stripebellied bonito, pelamis

20

0304.8800.00

Dogfish, other sharks, rays and skates (Rajidae)

20



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

03.04

Fish fillets and other fish meat, fresh, chilled or frozen

0304.8900.00

Other Frozen fillets of fish not specified in this subheading

20

0304.9100.00

Frozen Swordfish (Xiphias gladius)

20

0304.9200.00

.)

20

0304.9300.00

.

20

0304.9400.00

Frozen Alaska Pollack (Theragra chalcogramma)

20

0304.9500.00

...

20

0304.9600.00

Dogfish and other sharks

20

0304.9700.00

Rays and skates (Rajidae)

20

0304.9900.00

.04.

20

03.05

Fish, salted, dried...; smoked fish; fish meal fit for human consumption

0305.1000.00

Flours, meals and pellets of fish, fit for human consumption

10

0305.2000.00

Livers and roes of fish, dried, smoked, salted or in brine

20

0305.3100.00

..; dried, salted or in brine, but not smoked

20

0305.3200.00

.....dried, salted, brine, but not smoked

20

0305.3900.00

.

20

0305.4100.00

... salmon other than edible fish offal

20

0305.4200.00

Smoked fish, including fillets of Herrings other than edible fish offal

20

0305.4300.00

Smoked fish, including fillets of Trout, other than edible fish offal

20

0305.4400.00

Smoked fish, including fillets of Tilapias, catfish, carpother than edible
fish offal

20

0305.4900.00

.

20

0305.5100.00

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

20

0305.5200.00

Tilapias, catfish, carp, eels, Nile perch and snakeheads

20

0305.5300.00

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macouridae,
Melanonida

20

0305.5400.00

...

20

0305.5900.00

Other Dried fish, other than edible fish offal, whether or not salted but not
smoked :

10

0305.6100.00

Herring ssalted but not dried or smoked and fish in brine, other than
edible fish offal:

20

0305.6200.00

Cod salted but not dried or smoked and fish in brine, other than edible
fish offal

20

0305.6300.00

.), salted but not dried or smoked and fish in brine.

20

0305.6400.00

.

20

0305.6900.00

fish, salted but not dried, smoked, brined, other than edible fish offal not
mentioned

20

0305.7100.00

Shark fins

20

0305.7210.00

Cod head

20

0305.7290.00

.

20

0305.7900.00

Other Fish fins, heads, tails, maws and other edible fish offal not
elsewhere mentioned

20

03.06

Crustaceans, fresh, chilled or frozen

0306.1100.00

., Panulirus spp., Jasus spp.)

20

0306.1200.00

.)

20

0306.1400.00

Frozen Crabs

20



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

03.06

Crustaceans, fresh, chilled or frozen

0306.1500.00

Frozen Norway lobsters (Nephrops norvegicus)

20

0306.1600.00

., Crangon crangon)

20

0306.1700.00

Other Frozen shrimps and prawns

20

0306.1910.00

Frozen Flours, meals and pellets of crustaceans, fit for human
consumption

10

0306.1990.00

.

20

0306.2100.00

.

20

0306.2200.00

.)

20

0306.2400.00

Nonfrozen Crabs

20

0306.2500.00

Nonfrozen Norway lobsters (Nephrops norvegicus)

20

0306.2600.00

., Crangon crangon)

20

0306.2700.00

.

20

0306.2910.00

.

10

0306.2990.00

.

20

0306.3100.00

., Panulirus
spp., Jasus spp.)

20

0306.3200.00

.)

20

0306.3300.00

Crabs

20

0306.3400.00

Norway lobsters (Nephrops norvegicus)

20

0306.3500.00

-water shrimps and prawns (Pandalus spp., Crangon crangon)

20

0306.3600.00

Other shrimps and prawns

20

0306.3910.00

Flours, meals and pellets

10

0306.3990.00

Other flour meals and pellets

20

0306.9100.00

Rock lobster and other sea crawfish (Palinurus spp, Panulirus   spp, Jasus
spp)

20

0306.9200.00

Lobsters (Homarus spp)

20

0306.9300.00

Crabs

20

0306.9400.00

Norway lobsters (Nephrops norvegicus)

20

0306.9500.00

Shrimps and prawns

20

0306.9910.00

Flours, meals and pellets

10

0306.9990.00

Other Flours, meals and pellets

20

03.07

Molluscs and aquatic invertebrates, nes

0307.1100.00

Live, fresh or chilled Oysters

20

0307.1200.00

Frozen

20

0307.1900.00

frozen, dried, salted or in brine Oysters

20

0307.2100.00

.

20

0307.2200.00

Frozen Scallops, including queen scallops, of the genera Pecten, Chlamys
or Placopecten

20

0307.2900.00

.

20

0307.3100.00

., Perna spp.)

20

0307.3200.00

., Perna spp.)

20

0307.3900.00

., Perna spp.)

20

0307.4100.00

., Sepioteuthis spp.

20



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

03.07

Molluscs and aquatic invertebrates, nes

0307.4200.00

Live, fresh or chilled

20

0307.4300.00

Frozen Cuttle fish and squid

20

0307.4900.00

., Sepioteuthis spp. Excl. live, fresh or chilled

20

0307.5100.00

.)

20

0307.5200.00

.)

20

0307.5900.00

.)

20

0307.6000.00

live, fresh, chilled, frozen, dried, salted or in brine Snails, other than sea
snails

20

0307.7100.00

.

20

0307.7200.00

Frozen Clams, cockles and ark shells

20

0307.7900.00

.

20

0307.8100.00

.)

20

0307.8200.00

Live, fresh or chilled stromboid conchs (Strombus spp)

20

0307.8300.00

Frozen abalone (Haliotis spp)

20

0307.8400.00

Frozen stromboid conchs (Strombus spp)

20

0307.8700.00

Other abalone (Haliotis spp)

20

0307.8800.00

Other stromboid conchs (Stromboid spp)

20

0307.8900.00

.)

20

0307.9100.00

.

20

0307.9200.00

Other, including flours, meals and pellets, fit for human
consumption

20

0307.9900.00

.

20

03.08

Dried

0308.1100.00

Live, fresh or chilled Sea cucumbers (Stichopus japonicus, Holothurioidea)

20

0308.1200.00

20

0308.1900.00

Frozen, dried, salted or in brine Sea cucumbers (Stichopus japonicus,
Holothurioidea)

20

0308.2100.00

.

20

0308.2200.00

Frozen Sea urchins

20

0308.2900.00

Other Sea urchins

20

0308.3000.00

.)

20

0308.9000.00

.)

20