🗂️第03章：Fish, crustaceans, molluscs and other aquatic invertebrates
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 0301110010 | Ornamental endangered freshwater fish | 10% | 0 | - |
| 0301110020 | Freshwater fish and ornamental fish fry (except endangered) | 10% | 9 | 0 |
| 0301110090 | Ornamental other freshwater fish (other than fry) | 10% | 9 | - |
| 0301190010 | Ornamental endangered not freshwater fish | 10% | 0 | - |
| 0301190020 | Non-freshwater ornamental fish fry (except endangered) | 10% | 9 | 0 |
| 0301190090 | Ornamental other not freshwater fish (other than fry) | 10% | 9 | - |
| 0301911000 | Fry of trout (salmo trutta, oncorhynchus my kiss, oncorhynchus clarki, oncorhynchus aguabonita,oncorhynchus gilae, oncor hynchus apache and oncohynchus chrysogaster) | 0% | 9 | - |
| 0301919000 | Other trout(salmo trutta, oncorhynchus my kiss, oncorhynchus clarki, oncorhynchus aguabonita,oncorhynchus gilae, oncor hynchus apache and oncohynchus chrysogaster) | 10% | 9 | - |
| 0301921010 | Fry of marbled eels(anguilla marmorata) | 0% | 0 | - |
| 0301921020 | Fry of european eels | 0% | 0 | - |
| 0301921090 | Other fry of marble eels (Anguilla marmorata)(other than endangered fry) | 0% | 0 | - |
| 0301929010 | Marbled eels(anguilla marmorata) | 7% | 9 | - |
| 0301929020 | European eels | 7% | 9 | - |
| 0301929090 | Other live eels (Anguilla marmorata) | 7% | 9 | - |
| 0301931000 | Freshwater fishes (including herring, mackerel, herring, mackerel, mackerel, mackerel, mackerel, mackerel, mackerel, mackerel, mackerel and mackerel) | 0% | 5.00 | 11.00 |
| 0301931010 | Carp fry | 0% | 0 | 0 |
| 0301931090 | Fry of other Cyprinids fishes(crucian carp, grass carp, silver carp, dace, herring, catrabibarbus, wild dace, Holiotis, Spinibarbus Ho and Megalobrama) | 0% | 0 | 9 |
| 0301939000 | Other live carp (Carp ( excluding Cyprinus spp.• Carassius spp.. Ctenopharyngodon idellus, Hypophthalmichthys spp.. Cirrhinus spp.» Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochi- (lus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | 7% | 9 | - |
| 0301941000 | Fry of atlantic and pacific bluefin tunas(thunnus thynnus, thunnus orientalis) | 0% | 9 | - |
| 0301949100 | Atlantic bluefin tunas(thunnus thynnus) | 7% | 9 | - |
| 0301949200 | Pacific bluefin tunas(thunnus orientalis) | 7% | 9 | - |
| 0301951000 | Fry of southern bluefin tunas(thunnus maccoyii) | 0% | 9 | - |
| 0301959000 | Other southern bluefin tunas(thunnus maccoyii) | 7% | 9 | - |
| 0301991100 | Fry of perches | 0% | 9 | - |
| 0301991200 | Fry of sturgeon | 0% | 9 | - |
| 0301991910 | Other endangered fry | 0% | 0 | - |
| 0301991990 | Other live fry(other than endangered fry) | 0% | 9 | - |
| 0301999100 | Tilapia | 7% | 9 | - |
| 0301999200 | live puffer fish | 10% | 9 | - |
| 0301999310 | Other live endangered carp | 7% | 0 | - |
| 0301999390 | Other live carp (Carp ( excluding Cyprinus spp.• Carassius spp.. Ctenopharyngodon idellus, Hypophthalmichthys spp.. Cirrhinus spp.» Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochi- (lus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | 7% | 9 | - |
| 0301999910 | Other live endangered fish | 7% | 0 | - |
| 0301999990 | Other live fish: | 7% | 9 | - |
| 0302110000 | Trout(salmo trutta, oncorhynchus my kiss, oncorhynchus clarki, oncorhynchus aguabonita,oncorhynchus gilae, oncor hynchus apache and oncohynchus chrysogaster),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 10% | 9 | - |
| 0302130000 | Pacific salmon(Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta,Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus),fresh or chilled(excluding edible fish offal of subheading of 0302.91 to 0302.99) | 10% | 9 | - |
| 0302141000 | Atlantic salmon,fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 10% | 9 | - |
| 0302142000 | Danube salmon(hucho hucho),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302190010 | Hucho bleekeri, fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 10% | 9 | - |
| 0302190020 | Brachymystax lenck(tslinling lenok), fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 10% | 9 | - |
| 0302190090 | Other salmon, fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 10% | 9 | - |
| 0302210010 | Atlantic halibut(halibut),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302210020 | Reinhardtius,fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302210090 | Other halibut,fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302220000 | Plaice(pleuronectes platessa),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302230000 | Sole(solea spp.),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302240000 | Turbots(psetta maxima),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302290010 | Arrowtooth halibut,fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302290090 | Other flat fish ,fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302310000 | Albacore or longfinned tunas(thunnus alalunga),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302320000 | Yellowfin tunas(thunnus albacares),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302330000 | Bonito ,fresh or chilled (excluding edible fish offal of subheading no. 0302.91 to no. 0302.99) | 7% | 9 | - |
| 0302340000 | Bigeye tunas(thunnus obesus),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302351000 | Atlantic bluefin tunas(thunnus thynnus, thunnus orientalis), fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302352000 | Pacific bluefin tunas(thunnus orientalis), fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302360000 | Southern bluefin tunas(thunnus maccoyii)， fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302390000 | Other bluefin tunas(thunnus maccoyii)， fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302410010 | Clupea pallasii, fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302410090 | Herrings(clupea harengus), fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302420000 | Anchovies(engraulis spp.), fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302430000 | Sardines(sardina pilchardus, sardinops spp.)sardinella(sardinella spp.), brisling or sprats (sprattus sprattus),fresh or chilled, excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302440000 | Mackerel(scomber scombrus, scomber australasicus, scomber japonicus),fresh or chilled(excluding edible fish offal of subheading no. 0302.91 to no. 0302.99) | 7% | 9 | - |
| 0302450000 | Jack and horse mackerel(trachurus spp.), fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302460000 | Cobia(rachycentron canadum),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302470000 | Swordfish(xiphias gladius), fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302490000 | Fresh or chilled other fish of 0302.4 | 12% | 5.00 | 11.00 |
| 0302491000 | Fresh or cold silver pomfret (Pampus spp.) | 7% | - | - |
| 0302499000 | Fresh or cold other fish under 0302.4(Indian mackerel (Palaceae), mackerel (Mackerel), trevally (Trevally genus), saury, saury (Trevella genus)), Capelin (capelin), tuna, fox Bonito (bonito genus), marlin, sailfish, four-fin sailfish (swordfish family), e | 7% | - | - |
| 0302510000 | Cod(gadus morhua, gadus ogac, gadus macrocephalus),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302520000 | Haddock(melanogrammus aeglefinus),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302530000 | Coalfish(pollachius virens),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302540000 | Hake(merluccius spp. , urophycis spp.),fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302550000 | Alaska Pollack (Theragra chalcogramma), fresh or chilled (excluding edible fish offal of subheading no. 0302.91 to no. 0302.99) | 7% | 9 | - |
| 0302560000 | Blue whitings ( Micromesistius poutassou, Micromesistius australis), fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302590000 | Other fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, moridae and muraenolepididae,fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302710000 | Tilapias(oreochromis spp.), fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302720000 | Catfish(pangasius spp., silurus spp., clarias spp., ictalurus spp.),fresh or chilled,excluding edible fish offal of subheading of no. 0302.91 to no. 0302.99 | 10% | 9 | - |
| 0302730000 | Carp (Cyprinus spp.. Caras- sius spp.. Ctenopharyngodon idel- lus, Hypophthalmichthys spp., Cirrhinus spp.. Mylo- pharyng- odon piceus, Catta catla, Labeo spp., Osteochi-lus hasselti, Lep- tobarbus ho- eveni , Megalobrama spp.)，excluding edible fish offal | 7% | 9 | - |
| 0302740010 | Marbled eels, fresh or chilled,excluding edible fish offal of subheading of no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302740020 | European eels, fresh or chilled,excluding edible fish offal of subheading of no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302740090 | Other eels, fresh or chilled,excluding edible fish offal of subheading of no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302790001 | Nile perch(lates niloticus) , fresh or chilled,excluding edible fish offal of subheading of no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302790090 | Snakeheads(channa spp.), fresh or chilled,excluding edible fish offal of subheading of no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302810010 | Endangered shark, fresh or chilled,excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 0 | - |
| 0302810090 | Other sharks, fresh or chilled,excluding livers and roes | 7% | 9 | - |
| 0302820000 | Rays and skates(rajidae), fresh or chilled, excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302830000 | Toothfish(dissostichus spp.), fresh or chilled, excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302840000 | Seabass(dicentrarchus spp.), fresh or chilled, excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302850000 | Seabream(sparidae), fresh or chilled, excluding edible fish offal of subheading no. 0302.91 to no. 0302.99 | 7% | 9 | - |
| 0302891000 | Scabber fish(trichurius), fresh or chilled, excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302892000 | Yellow croaker(pseudosicaena), fresh or chilled, excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302893000 | Butterfish(Pamus), fresh or chilled（excluding silver pomfret), (excluding edible fish offal of subheading NO. 0302.91 to NO. 0302.99) | 7% | 0 | 9 |
| 0302894000 | Puffer fish, fresh or chilled, excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 10% | 9 | - |
| 0302899001 | Other perch, fresh or chilled, excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302899010 | Other endangered fish, fresh or chilled, excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 7% | 0 | - |
| 0302899020 | Fresh and cold flat scorpionfish genera( excluding edible fish offal of subheading 0302.91 to 0302.99) | 7% | 9 | - |
| 0302899030 | Fresh and chilled jun scorpionfish genera (leaf scorpionfish fins), excluding edible fish offal of subheading no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302899090 | Other fish, fresh or chilled, excluding edible fish offal of subheading of no. 0302.91 to no. 0302. | 7% | 9 | - |
| 0302910010 | Livers, roes and milt of endangered fish, cold or chilled | 7% | 0 | - |
| 0302910020 | Fresh or cold fish roes (excluding endangered) | 7% | 9 | 0 |
| 0302910090 | Other fish livers and roes, fresh or chilled | 7% | 9 | - |
| 0302920010 | Endangered Shark fins, cold or chilled | 12% | 0 | - |
| 0302920090 | Other Shark fins, cold or chilled | 12% | 9 | - |
| 0302990010 | Other edible endangered fish offals, cold or chilled | 7% | 0 | - |
| 0302990020 | Other edible fish offals of Turbots, flatfish, herring, mackerel, Pomfret, hairtail, Nile perch and other perch, fresh or chilled | 7% | 9 | - |
| 0302990090 | Other edible fish offals of other fish， cold or chilled | 7% | 9 | - |
| 0303110000 | Sockeye salmon(red salmon) (oncorhynchus nerka) frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303120000 | Other Pacific salmon(Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch. Oncorhyn chus masou and Oncorhynchus rhodurus),frozen,(excluding edible fish offal of subheading NO. 0303.91 to NO. 0303.99) | 7% | 9 | - |
| 0303130000 | Atlantic right whale and polyglot | 10% | 13.00 | 11.00 |
| 0303131000 | Atlantic salmon(Salmo salar), frozen, (excluding edible fish offal of subheading NO. 0303.91 to NO. 0303.99) | 7% | - | - |
| 0303132000 | Danube salmon (Hucho hucho), frozen (excluding edible fish offal of subheading NO. 0303.91 to NO. 0303.99) | 7% | - | - |
| 0303140000 | Trout ( salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae,oncorhynchus apache and oncorhynchus chrysogaster), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 12% | 9 | - |
| 0303190010 | Hucho bleekeri, frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 10% | 9 | - |
| 0303190020 | Tslinling lenok (brachymystax lenck), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 10% | 9 | - |
| 0303190090 | Other salmon, frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 10% | 9 | - |
| 0303230000 | Tilapia (oreochromis spp. ),excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303240000 | Catfish ( pangasius spp., silurus spp., clarias spp., ictalurus spp.), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 10% | 9 | - |
| 0303250000 | Carp ( cyprinus spp., carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catla catla,l abeo spp., osteochilus hasseltii, leptobarbus hoeveni,megalobrama spp.), frozen, excluding edible fish offal of | 10% | 9 | - |
| 0303260010 | Marbled eels ( anguilla marmorata ) , frozen,e xcluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 10% | 9 | - |
| 0303260020 | European eels, frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 10% | 9 | - |
| 0303260090 | Other eels (anguilla spp.) , frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 10% | 9 | - |
| 0303290001 | Nile perch (lates niloticus) , frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303290090 | Snakeheads (channa spp.), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303311000 | Greenland halibut ( Reinhardtius hippoglossoides) | 7% | 9 | - |
| 0303319010 | Frozen atlantic agent sole (commonplace sole ) , excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 10% | 9 | - |
| 0303319090 | Frozen horse tongue sole (excluding edible fish offal of subheading no. 0303.91 to no. 0303.99) | 10% | 9 | - |
| 0303320000 | Plaice (pleuronectes platessa) , frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303330000 | Sole (solea spp.), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303340000 | Turbots (psetta maxima), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303390010 | Frozen arrow tooth sole in asia, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303390090 | Other flatfish (pleuronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae) , frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303410000 | Albacore or longfinned tunas (thunnus alalunga), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303420000 | Yellowfin tunas (thunnus albacares), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303430000 | Frozen bonito (excluding edible fish offal of subheading no. 0303.91 to no. 0303.99) | 7% | 9 | - |
| 0303440000 | Bigeye tunas (thunnus obesus), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303451000 | Atlantic bluefin tunas (thunnus thynnus) , frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303452000 | Pacific bluefin tunas (thunnus orientalis), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303460000 | Southern bluefin tunas (thunnus maccoyii), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303490000 | Other tunas, skipjack or stripe-bellied bonito tunas, frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303510010 | Frozen pacific herring, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303510090 | Herrings (clupea harengus) , frozen, excluding edible fish offal of subheading of no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303530000 | Sardines (Sardina pilchardus, Sardi-nops spp.). sardinella (Sardinella spp.), brisling or sprats ( Sprattus sprattus), excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303540000 | Mackerel (Scomber scombrus, Scomber australasicus, Scom- ber japonicus), Frozen, ( excluding edible fish offal of subheading of subheading 0303.91 to 0303.99: ) | 7% | 9 | - |
| 0303550000 | Jack and horse mackerel ( trachurus spp.), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303560000 | Cobia ( rachycentron canadum ), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303570000 | Swordfish (xiphias gladius) , frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303590000 | Other fish of heading 0303.5 | 10% | 13.00 | 11.00 |
| 0303591000 | Frozen, silver pomfret (Pampus spp.), except edible offal | 7% | - | - |
| 0303599010 | Frozen capelin, but edible offal except | 7% | - | - |
| 0303599090 | Other frozen fish of the subheading 0303.5 , including anchovies (Engraulisspp.) , Indian mackerel (feather gill danio genus), mackerel, horse mackerel (mackerel) (trevally), pomfret, saury, round trevally (butterfish) trevally (circle), spring (capeli | 7% | - | - |
| 0303630000 | Cod(gadus morhua, gadus ogac, gadus macrocep halus), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303640000 | Haddock ( melanogrammus aeglefinus), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303650000 | Coalfish (pollachius virens), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303660000 | Hake ( merluccius spp. urophycis spp.), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303670000 | Frozen alaska Pollack (Theragra chalcogramma) (excluding edible fish offal of subheading no. 0303.91 to no. 0303.99) | 7% | 9 | - |
| 0303680000 | Blue whitings ( micromesistius poutassou, micromesistius australis ), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303690000 | Others fish of the famillies bregmacerotidae, euclichthyidae, gadidae, macrouridae, moridae and muraenolepididae, frozen,excludingedible fish offal of subheading of no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303810010 | Endangered shark, frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 0 | - |
| 0303810090 | Other sharks, frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303820000 | Rays and skates (rajidae), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303830000 | Toothfish ( dissostichus spp.), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303840000 | Seabass ( dicentrarchus spp.), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303.99 | 7% | 9 | - |
| 0303891000 | Scabber fish (trichurius), frozen, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303892000 | Yellow croaker(pseudosicaena),frozen,excludingedible fish offal of subheading of no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303893000 | Frozen Pomfret (except Silver Pomfret)(excludingedible fish offal of subheading of subheadings 0303.91 to 0303.99:) | 7% | 9 | - |
| 0303899001 | Other perch, frozen,excludingedible fish offal of subheading of no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303899010 | Other endangered fish frozen, not elsewhere specified or included, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 7% | 0 | - |
| 0303899020 | Frozen flat scorpionfish genera, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303899030 | Frozen jun scorpionfish belongs to fin (leaf scorpionfish), excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303899090 | Other fish frozen, not elsewhere specified or included, excluding edible fish offal of subheading no. 0303.91 to no. 0303. | 7% | 9 | - |
| 0303910010 | Frozen livers,roes and milt of endangered fish | 7% | 0 | - |
| 0303910020 | Frozen fish roes (excluding endangered) | 7% | 9 | 0 |
| 0303910090 | Other frozen fish livers and roes | 7% | 9 | - |
| 0303920010 | Frozen endangered shark fins | 12% | 0 | - |
| 0303920090 | Other frozen shark fins | 12% | 9 | - |
| 0303990010 | Other edible offals of endangered fish | 7% | 0 | - |
| 0303990020 | Frozen edible fish offals of turbots, flatfish, herring, mackerel, pomfret, hairtail, nile perch and other perch | 7% | 9 | - |
| 0303990090 | Other frozen edible offals of other fish | 7% | 9 | - |
| 0304310000 | Fish fillets of tilapas ( oreochromis spp.), fresh or chilled | 7% | 9 | - |
| 0304320000 | Fish fillets of catfish ( pangasius spp., silurus spp., clarias spp., ictalurus spp.), fresh or chilled | 7% | 9 | - |
| 0304330000 | Fish fillets of nile perch ( lates niloticus), fresh or chilled | 7% | 9 | - |
| 0304390010 | Fresh or chilled fillets of marbled eels | 7% | 9 | - |
| 0304390020 | Fish fillets of european eels, fresh or chilled | 7% | 9 | - |
| 0304390090 | Fresh or chilled fillets of Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) , Mylopharyng | 7% | 9 | - |
| 0304410000 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), At lantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 7% | 9 | - |
| 0304420000 | Fish fillets of trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae,oncorhynchus apache and oncorhynchus chrysogaster) fresh or chilled | 7% | 9 | - |
| 0304430000 | Fish fillets of flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), fresh or chilled | 7% | 9 | - |
| 0304440000 | Fish fillets of fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, Melanonidae, moridae and muraenolepididae,fresh or chilled | 7% | 9 | - |
| 0304450000 | Fish fillets of swordfis h(xiphias gladius), fresh or chilled | 7% | 9 | - |
| 0304460000 | Fish fillets of toothfish(dissostichus spp.),fresh or chilled | 7% | 9 | - |
| 0304470010 | Fresh or chilled fillets of endangered shark | 7% | 0 | - |
| 0304470090 | Fresh or chilled fillets of other shark | 7% | 9 | - |
| 0304480010 | Fresh or chilled fillets of endangered ray and skates | 7% | 0 | - |
| 0304480090 | Fresh or chilled fillets of other ray and skates | 7% | 9 | - |
| 0304490010 | Fresh or chilled fillets of Other endangered fish | 7% | 0 | - |
| 0304490090 | Fillets of other fish, fresh or chilled | 7% | 9 | - |
| 0304510010 | Marbled eels. fresh or chilled (whether or not minced) | 7% | 9 | - |
| 0304510020 | Meat of european eels, fresh or chilled (whether or not minced) | 7% | 9 | - |
| 0304510090 | Fresh or chilled fish meat of Tilapias ( Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) , carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus Hypo phthalmichthys spp., Cirrhinus spp., Mylopharyngodon pic | 7% | 9 | - |
| 0304520000 | Fish meat ( whether or not minced)of salmonids, fresh, chilled | 7% | 9 | - |
| 0304530000 | Fish meat(whether or not minced)of fish of the families bregmacerotidae, euclichthyidae, gadidae, mac- rouridae, melanonidae , merluccidae, moridae and Muraenolepididae, fresh, chilled | 7% | 9 | - |