Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

03.01

 

Live fish.

 

 

 

·         

 

 

0301.10

- Ornamental fish

10

50

13

 

Kg

 

 

- Other live fish:

 

 

 

 

 

 

0301.91

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

5

40

13

 

Kg

 

0301.92

-- Eels (Anguilla spp.)

5

40

1

 

Kg

 

0301.93

-- Carp

5

40

13

 

Kg

 

0301.99

-- Other

5

40

1

 

Kg

 

 

 

 

 

 

 

 

03.02

 

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04.

 

 

 

 

 

 

 

- Salmonidae, excluding livers and roes;

 

 

 

 

 

 

0302.11

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

5

40

13

 

Kg

 

0302.12

-- 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)

5

40

13

 

Kg

 

0302.19

-- Other

5

40

1

 

Kg

 

 

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

 

 

 

 

 

 

0302.21

-- Halibut (cReinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

5

40

1

 

Kg

 

0302.22

--Plaice (Pleuronectes platessa)

5

40

1

 

Kg

@ Subject to the approval of the Ministry of Commerce and the consent of the Ministry of Agriculture Jihad, live non-ornamental fish for stock improvement, propagation and culture are subject ro a 5% CBT.

 

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

 

0302.23

-- Sole (Solea spp.)

5

40

13

 

Kg

 

0302.29

-- Other

5

40

1

 

Kg

 

 

- Tunas (of the genus Thunnus) skipjack or stripe-bellied bonito (Euthynnus (katsuwonus) pelamis), excluding livers and roes:

 

 

 

 

 

 

0302.31

-- Albacore or longfinned tunas (Thunnus alalunga)

5

30

13

 

Kg

 

0302.32

-- yellowfin tunas (thunnus alalunga)

5

30

13

 

Kg

 

0302.33

-- Skipjack or stripe-bellied bonito

5

40

1

 

Kg

 

0302.39

-- Other

5

40

1

 

Kg

 

0302.40

- Herrings (Cluppea harengus, Clupea pallasii), excluding livers and roes

5

40

1

 

Kg

 

0302.50

- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes.

5

40

1

 

Kg

 

 

- Other fish, excluding livers and roes:

 

 

 

 

 

 

0302.61

-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

5

40

1

 

Kg

 

0302.62

-- Haddock (Melanogrammus aeglefinus)

5

40

1

 

Kg

 

0302.63

-- Coalfish (Pollachius virens)

5

40

1

 

Kg

 

0302.64

-- Mackerel (Scomber scombrus, Scomber australasicus, scomber japonicus)

5

40

1

 

Kg

 

0302.65

-- Dogfish and other sharks

5

40

1

 

Kg

 

0302.66

-- Eels (Anguilla spp.)

5

40

1

 

Kg

 

0302.69

-- Other

5

40

1

 

Kg

 

0302.70

- Livers and roes

5

40

1

 

Kg

 

 

 

 

 

 

 

 

03.03

 

Fish, frozen, excluding fish fillets and other fish meat of heading  No. 03.04

 

 

 

 

 

 

0303.10

- pacific salmon (Oncorhynchus nerka, Oncorhnchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes

5

40

13

 

Kg

 

 

- Other salmonidae, excluding livers and roes:

 

 

 

 

 

 

0303.21

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

5

40

13

 

Kg

 

0303.22

-- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

5

40

13

 

Kg

 

0303.29

-- Other

5

40

13

 

Kg

 

 

- Flat fish (Pleuronectidae, Cyunoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

 

 

 

 

 

 

0303.31

-- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

5

40

1

 

Kg

 

0303.32

-- plaice (Pleuronectes platessa)

5

40

1

 

Kg

 

0303.33

-- sole (Solea spp.)

5

40

13

 

Kg

 

0303.39

-- Other

5

40

1

 

Kg

 

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

 

 

- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (katsuwonus) pelamis), excluding livers and roes:

 

 

 

 

 

 

0303.41

-- Albacore or long finned tunas (Thunnus albacares)

5

30

13

 

Kg

 

0303.42

-- Yellowfin tunas (Thunnus albacares)

5

30

13

 

Kg

 

0303.43

-- Skipjack or strip-bellied bonito

5

40

1

 

Kg

 

0303.49

- Other

5

40

1

 

Kg

 

0303.50

- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

5

40

1

 

Kg

 

0303.60

- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

5

40

1

 

Kg

 

 

- Other fish, excluding livers and roes:

 

 

 

 

 

 

0303.71

-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

5

40

1

 

Kg

 

0303.72

-- Haddock (Melanogrammus aeglefinus)

5

40

1

 

Kg

 

0303.73

-- Coalfish (Pollachius virens)

5

40

1

 

Kg

 

0303.74

-- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

5

40

1

 

Kg

 

0303.75

-- Dogfish and other sharks

5

40

1

 

Kg

 

0303.76

Eels (Anguilla spp.)

5

40

1

 

Kg

 

0303.77

Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)

5

40

1

 

Kg

 

0303.78

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

5

40

1

 

Kg

 

0303.79

-- Other

5

40

1

 

Kg

 

0303.80

- Livers and roes

5

40

1

 

Kg

 

 

 

 

 

 

 

 

03.04

 

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

 

 

 

 

 

 

0304.10

- Fresh or chilled

10

45

13

 

Kg

 

0304.20

- Frozen fillets

10

45

13

 

Kg

 

0304.90

- Other

10

45

13

 

Kg

 

 

 

 

 

 

 

 

03.05

 

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

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

10

45

13

 

Kg

 

0305.20

- Livers and roes, dried, smoked, salted or in brine

10

45

13

 

Kg

 

0305.30

- Fish fillets, dried, salted or in brine, but not smoked

10

45

13

 

Kg

 

 

- Smoked fish, including fillets:

 

 

 

 

 

 

0305.41

-- 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)

10

45

13

 

Kg

 

0305.42

-- Herrings (Clupea harengus, Clupea pallasii)

10

45

13

 

Kg

 

0305.49

- Other

10

45

13

 

Kg

 

 

 

 

 

 

 

 

 

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

 

 

Dried fish, whether or not salted but not smoked:

 

 

 

 

 

 

0305.51

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

10

45

13

 

Kg

 

0305.59

- Other

10

45

13

 

Kg

 

 

- Fish, salted but not dried or somoked and fish in brine:

 

 

 

 

Kg

 

0305.61

-- Herrings (Clupea harengus, Clupea pallasii)

10

45

13

 

Kg

 

0305.62

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

10

45

13

 

Kg

 

0305.63

-- Anchovies (Engraulis spp.)

10

45

13

 

Kg

 

0305.69

-- Other

10

45

13

 

 

 

 

 

 

 

 

 

 

03.06

 

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

-- Rock lobster and other sea crawfish (Palinurus spp., panulirus spp., Jasus spp.)

10

80

13

 

Kg

 

0306.12

-- Lobsters (Homarus spp.)

10

80

13

 

Kg

 

0306.13

-- Shrimps and prawns

10

80

13

@

Kg

 

0306.14

-- Crabs

10

80

13

 

Kg

 

0306.19

-- Other, including flours, meals and pellets of crustaceans, fit for human consumption

10

80

13

 

Kg

 

 

- Not frozen:

 

 

 

 

 

 

0306.21

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

10

80

13

 

Kg

 

0306.22

Lobsters (Homarus spp.)

10

80

13

 

Kg

 

0306.23

-- Shrimps and prawns

10

80

13

@

Kg

 

0306.24

-- Crabs

10

80

13

 

Kg

 

0306.29

-- Other, including flours, meals and pellets of crustaceans, fit for human consumption

10

80

13

 

Kg

 

 

 

 

 

 

 

 

03.07

 

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

- Oysters

10

80

13

 

Kg

 

 

- Scallops, including queen scallops, of the genera pecten, Chlamys or Placopecten:

 

 

 

 

Kg

 

0307.21

-- Live, fresh or chilled

10

80

13

 

Kg

 

0307.29

-- Other

10

80

13

 

Kg

 

 

- Mussels (Mytilus spp., Perna spp.):

 

 

 

 

 

 

0307.31

-- Live, fresh or chilled

10

80

13

 

Kg

 

0307.39

-- Other

10

80

13

 

Kg

 

 

 

 

 

 

 

Kg

 

 

 

 

 

 

 

 

 

@ Subject to the approval of the Ministry of Commerce and the consent of the Ministry of Agriculture Jihad the importation of prawn larva and live prawns for stock improvement, propagation and culture is allowed and liable to a 5% CBT.

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

 

 

- Cuttle fish (Sepia officials, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis  spp.) :

 

 

 

 

 

 

0307.41

-- Live, fresh or chilled

10

80

13

 

Kg

 

0307.49

-- Other

10

80

13

 

Kg

 

 

- Octopus (Octopus spp.) :

 

 

 

 

 

 

0307.51

-- Live, Fresh or chilled

10

80

13

 

Kg

 

0307.59

-- Other

10

80

13

 

Kg

 

0307.60

- Snails, other than sea snails

10

80

13

 

Kg

 

 

- Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:

 

 

 

 

 

 

0307.91

-- Live, Fresh or chilled

10

80

13

 

Kg

 

0307.99

-- Other

10

80

13

 

Kg