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National Tariff
 
Tarrif Number Description Duty Method Tax Base Rate Unit Bracket Range Trade Agreements Trade Regulations Preferential Rates
0301   Live fish.       
0301.10   - Other, including edible flours and meals of meat or meat offal:       
0301.11   -- Freshwater Customs Value  5%     


VAT Value+Duty  10%     
0301.19   -- other Customs Value  5%     


VAT Value+Duty  10%     
0301.90   -Other live fish :       
0301.91   --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Customs Value  5%     
0301.92   --Eels (Anguilla spp.) Customs Value  5%     
0301.93   -- Carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) Customs Value  5%     
0301.94   -- Atlantic and Pacific bluefin tunas (Thunnus thunnus, Thunnus orientalis) Customs Value  5%     
0301.95   -- Southern bluefin tunas (Thunnus maccoyii) Customs Value  5%     
0301.99   --Other Customs Value  5%     
0302   Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04.       
0302.10   -Salmonidae, excluding livers and roes :       
0302.11   --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Customs Value  5%     
0302.13   -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), (322) Customs Value  5%     
0302.14   -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) (322) Customs Value  5%     
0302.19   --Other Customs Value  5%     
0302.20   -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:       
0302.21   --Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) Customs Value  5%     
0302.22   --Plaice (Pleuronectes platessa) Customs Value  5%     
0302.23   --Sole (Solea spp.) Customs Value  5%     
0302.24   -- Turbots (Psetta maxima, Scophthalmidae) Customs Value  5%     
0302.29   --Other Customs Value  5%     
0302.30   -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) Customs Value  5%     
0302.32   --Yellowfin tunas (Thunnus albacares) Customs Value  5%     
0302.33   --Skipjack or stripe-bellied bonito Customs Value  5%     
0302.34   --Bigeye tunas (Thunnus obesus) Customs Value  5%     
0302.35   -- Atlantic and Pacific bluefin tunas (Thunnus thunnus, Thunnus orientalis) Customs Value  5%     
0302.36   --Southern bluefin tunas (Thunnus maccoyii) Customs Value  5%     
0302.39   --Other Customs Value  5%     
0302.40   - Herrings (Cluppea harengus, Clupea pallasii), anchovies (Engraulis spp.) Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes:       
0302.41   -- Herrings (Cluppea harengus, Clupea pallasii) Customs Value  5%     
0302.42   --Anchovies (Engraulis spp.) Customs Value  5%     
0302.43   -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) Customs Value  5%     
0302.44   -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) Customs Value  5%     
0302.45   -- Jack and horse mackerel (Trachurus spp.) Customs Value  5%     
0302.46   -- Cobia (Rachycentron canadum) Customs Value  5%     
0302.47   -- Swordfish (Xiphias gladius) Customs Value  5%     
0302.50   - Fish of the families Bermacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :       
0302.51   -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes Customs Value  5%     
0302.52   -- Haddock (Melanogrammus aeglefinus) Customs Value  5%     
0302.53   -- Coalfish (Pollachius virens) Customs Value  5%     
0302.54   -- Hake (Merluccius spp., Urophycis spp.) Customs Value  5%     
0302.55   -- Alaska Pollack (Theraga chalcogramma) Customs Value  5%     
0302.56   -- Blue whitings (Micromesistius poutassou, Micromesistius australis) Customs Value  5%     
0302.59   -- Other Customs Value  5%     
0302.70   - Tilapias (Oreochromis spp.), catfish (Panagasius 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 snakeheads (Channa spp.), excluding livers and roes:       
0302.71   -- Tilapias (Oreochromis spp.) Customs Value  5%     
0302.72   -- Catfish (Panagasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Customs Value  5%     
0302.73   -- Carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) Customs Value  5%     
0302.74   -- Eels (Anguilla spp.) Customs Value  5%     
0302.79   -- Other Customs Value  5%     
0302.80   - Other fish, excluding livers and roes :       
0302.81   -- Dogfish and other sharks Customs Value  5%     
0302.82   -- Rays and skates (Rajidae) Customs Value  5%     
0302.83   -- Toothfish (Dissostichus spp.) Customs Value  5%     
0302.84   -- Seabass (Dicentrachus spp.) Customs Value  5%     
0302.85   -- Seabream (Sparidae) Customs Value  5%     
0302.89   -- Other Customs Value  5%     
0302.90   - Livers and roes Customs Value  5%     
0303   Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04.       
0303.10   - Salmonidae, excluding livers and roes:       
0303.11   -- Sockeye salmon (red salmon) (Oncorhynchus nerka) Customs Value  5%     
0303.12   -- Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) Customs Value  5%     
0303.13   -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Customs Value  5%     
0303.14   -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Customs Value  5%     
0303.19   -- Other Customs Value  5%     
0303.20   - Tilapias (Oreochromis spp.), catfish (Panagasius 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 snakeheads (Channa spp.), excluding livers and roes:       
0303.23   -- Tilapias (Oreochromis spp.) Customs Value  5%     
0303.24   -- Catfish (Panagasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Customs Value  5%     
0303.25   -- Carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) Customs Value  5%     
0303.26   -- Eels (Anguilla spp.) Customs Value  5%     
0303.29   -- Other Customs Value  5%     
0303.30   -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,Scophthalmidae and Citharidae), excluding livers and roes:       
0303.31   --Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) Customs Value  5%     
0303.32   --Plaice (Pleuronectes platessa) Customs Value  5%     
0303.33   --Sole (Solea spp.) Customs Value  5%     
0303.34   -- Turbots (Psetta maxima, Scophthalmidae) Customs Value  5%     
0303.39   --Other Customs Value  5%     
0303.40   - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes :       
0303.41   --Albacore or longfinned tunas (Thunnus alalunga) Customs Value  5%     
0303.42   --Yellowfin tunas (Thunnus albacares) Customs Value  5%     
0303.43   --Skipjack or strip-bellied bonito Customs Value  5%     
0303.44   --Bigeye tunas (Thunnus obesus) Customs Value  5%     
0303.45   -- Atlantic and Pacific bluefin tunas (Thunnus thunnus, Thunnus orientalis) Customs Value  5%     
0303.46   --Southern bluefin tunas (Thunnus maccoyii) Customs Value  5%     
0303.49   --Other Customs Value  5%     
0303.50   - Herrings (Cluppea harengus, Clupea pallasii), anchovies (Engraulis spp.) Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes:       
0303.51   -- Herrings (Cluppea harengus, Clupea pallasii) Customs Value  5%     
0303.53   -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) Customs Value  5%     
0303.54   -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) Customs Value  5%     
0303.55   -- Jack and horse mackerel (Trachurus spp.) Customs Value  5%     
0303.56   -- Cobia (Rachycentron canadum) Customs Value  5%     
0303.57   -- Swordfish (Xiphias gladius) Customs Value  5%     
0303.60   - Fish of the families Bermacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :       
0303.63   -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes Customs Value  5%     
0303.64   -- Haddock (Melanogrammus aeglefinus) Customs Value  5%     
0303.65   -- Coalfish (Pollachius virens) Customs Value  5%     
0303.66   -- Hake (Merluccius spp., Urophycis spp.) Customs Value  5%     
0303.67   -- Alaska Pollack (Theraga chalcogramma) Customs Value  5%     
0303.68   -- Blue whitings (Micromesistius poutassou, Micromesistius australis) Customs Value  5%     
0303.69   -- Other Customs Value  5%     
0303.80   - Other fish, excluding livers and roes :       
0303.81   -- Dogfish and other sharks Customs Value  5%     
0303.82   -- Rays and skates (Rajidae) Customs Value  5%     
0303.83   -- Toothfish (Dissostichus spp.) Customs Value  5%     
0303.84   -- Seabass (Dicentrachus spp.) Customs Value  5%     
0303.89   -- Other Customs Value  5%     
0303.90   - Livers and roes Customs Value  5%     
0304   Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.       
0304.30    - Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Panagasius 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 snakeheads (Channa spp.),:       
0304.31   -- Tilapias (Oreochromis spp.) Customs Value  5%     
0304.32   -- Catfish (Panagasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Customs Value  5%     
0304.33   -- Nile perch (Lates niloticus) Customs Value  5%     
0304.39   -- Other Customs Value  5%     
0304.40   - Fresh or chilled fillets of other fish:       
0304.41   -- 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) Customs Value  5%     
0304.42   -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Customs Value  5%     
0304.43   -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) Customs Value  5%     
0304.44   -- Fish of the families Bermacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Customs Value  5%     
0304.45   -- Swordfish (Xiphias gladius) Customs Value  5%     
0304.46   -- Toothfish (Dissostichus spp.) Customs Value  5%     
0304.49   -- Other Customs Value  5%     
0304.50   - Other,fresh or chilled:       
0304.51   -- Tilapias (Oreochromis spp.), catfish (Panagasius 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 snakeheads (Channa spp.) Customs Value  5%     
0304.52   -- Salmonidae Customs Value  5%     
0304.53   -- Fish of the families Bermacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Customs Value  5%     
0304.54   -- Swordfish (Xiphias gladius) Customs Value  5%     
0304.55   -- Toothfish (Dissostichus spp.) Customs Value  5%     
0304.59   -- Other Customs Value  5%     
0304.60   - Frozen fillets of tilapias (Oreochromis spp.), catfish (Panagasius 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 snakeheads (Channa spp.):       
0304.61   -- Tilapias (Oreochromis spp.) Customs Value  5%     
0304.62   -- Catfish (Panagasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Customs Value  5%     
0304.63   -- Nile perch (Lates niloticus) Customs Value  5%     
0304.69   -- Other Customs Value  5%     
0304.70   - Frozen fillets of fish of the families Bermacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:       
0304.71    -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Customs Value  5%     
0304.72   -- Haddock (Melanogrammus aeglefinus) Customs Value  5%     
0304.73   -- Coalfish (Pollachius virens) Customs Value  5%     
0304.74   -- Hake (Merluccius spp., Urophycis spp.) Customs Value  5%     
0304.75   -- Alaska Pollack (Theraga chalcogramma) Customs Value  5%     
0304.79   -- Other Customs Value  5%     
0304.80   -- Frozen fillets of other fish:       
0304.81   -- 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) Customs Value  5%     
0304.82   -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Customs Value  5%     
0304.83   -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) Customs Value  5%     
0304.84   -- Swordfish (Xiphias gladius) Customs Value  5%     
0304.85   -- Toothfish (Dissostichus spp.) Customs Value  5%     
0304.86   -- Herrings (Clupea harengus, Clupea pallasii) Customs Value  5%     
0304.87   -- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) Customs Value  5%     
0304.89   -- Other Customs Value  5%     
0304.90   - Other, frozen:       
0304.91   -- Swordfish (Xiphias gladius) Customs Value  5%     
0304.92   -- Toothfish (Dissostichus spp.) Customs Value  5%     
0304.93   -- Tilapias (Oreochromis spp.), catfish (Panagasius 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 snakeheads (Channa spp.) Customs Value  5%     
0304.94   -- Alaska Pollack (Theraga chalcogramma) Customs Value  5%     
0304.95   -- Fish of the families Bermacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theraga chalcogramma) Customs Value  5%     
0304.99   -- Other Customs Value  5%     
0305   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 Customs Value  5%     


VAT Value+Duty  10%     
0305.20   -Livers and roes of fish, dried, smoked, salted or in brine Customs Value  5%     


VAT Value+Duty  10%     
0305.30    -Fish fillets, dried, salted or in brine, but not smoked:       
0305.31   -- Tilapias (Oreochromis spp.), catfish (Panagasius 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 snakeheads (Channa spp.) Customs Value  5%     


VAT Value+Duty  10%     
0305.32   -- Fish of the families Bermacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Customs Value  5%     


VAT Value+Duty  10%     
0305.39   -- Other Customs Value  5%     


VAT Value+Duty  10%     
0305.40    - Smoked fish, including fillets, other than edible fish offal:       
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) Customs Value  20%     


VAT Value+Duty  10%     
0305.42   --Herrings (Clupea harengus, Clupea pallasii) Customs Value  5%     


VAT Value+Duty  10%     
0305.43   --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Customs Value  5%     


VAT Value+Duty  10%     
0305.44   -- Tilapias (Oreochromis spp.), catfish (Panagasius 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 snakeheads (Channa spp.) Customs Value  5%     


VAT Value+Duty  10%     
0305.49   --Other Customs Value  5%     


VAT Value+Duty  10%     
0305.50   - Dried fish, other than edible fish offal, whether or not salted but not smoked:       
0305.51   --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Customs Value  5%     


VAT Value+Duty  10%     
0305.59   --Other Customs Value  5%     


VAT Value+Duty  10%     
0305.60   - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal:       
0305.61   --Herrings (Clupea harengus, Clupea pallasii) Customs Value  5%     


VAT Value+Duty  10%     
0305.62   --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Customs Value  5%     


VAT Value+Duty  10%     
0305.63   --Anchovies (Engraulis spp.) Customs Value  5%     


VAT Value+Duty  10%     
0305.64   -- Tilapias (Oreochromis spp.), catfish (Panagasius 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 snakeheads (Channa spp.) Customs Value  5%     


VAT Value+Duty  10%     
0305.69   --Other Customs Value  5%     


VAT Value+Duty  10%     
0305.70   - Fish fins, heads, tails, maws and other edible fish offal:       
0305.71   -- Shark fins Customs Value  5%     


VAT Value+Duty  10%     
0305.72   -- Fish fins, heads, tails, maws Customs Value  5%     


VAT Value+Duty  10%     
0305.79   -- Other Customs Value  5%     


VAT Value+Duty  10%     
0306   Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans whether in shell or not, whether or not cooked before or during the smoking process; 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.       
0306.10   -Frozen :       
0306.11   -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) Customs Value  5%     
0306.12   -- Lobsters (Homarus spp.) Customs Value  5%     
0306.14   --Crabs Customs Value  5%     
0306.15   -- Norway lobsters (Nephrops norvegicus) Customs Value  5%     
0306.16   -- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) Customs Value  5%     
0306.17   -- Other shrimps and prawns Customs Value  5%     
0306.19   --Other, including flours, meals and pellets of crustaceans, fit for human consumption Customs Value  5%     
0306.20   -Not frozen :       
0306.21   -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) Customs Value  5%     
0306.22   -- Lobsters (Homarus spp.) Customs Value  5%     
0306.24   --Crabs Customs Value  5%     
0306.25   -- Norway lobsters (Nephrops norvegicus) Customs Value  5%     
0306.26   -- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) Customs Value  5%     
0306.27   -- Other shrimps and prawns Customs Value  5%     
0306.29   --Other, including flours, meals and pellets of crustaceans, fit for human consumption Customs Value  5%     
0307   Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.       
0307.10   - Oysters:       
0307.11   -- Live, fresh of chilled Customs Value  5%     
0307.19   -- Other Customs Value  5%     
0307.20   -Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :       
0307.21   --Live, fresh or chilled Customs Value  5%     
0307.29   --Other Customs Value  5%     
0307.30   -Mussels (Mytilus spp., Perna spp.) :       
0307.31   --Live, fresh or chilled Customs Value  5%     
0307.39   --Other Customs Value  5%     
0307.40   -Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) :       
0307.41   --Live, fresh or chilled Customs Value  5%     
0307.49   --Other Customs Value  5%     
0307.50   -Octopus (Octopus spp.) :       
0307.51   --Live, fresh or chilled Customs Value  5%     
0307.59   --Other Customs Value  5%     
0307.60   -Snails, other than sea snails Customs Value  5%     
0307.70   - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae):       
0307.71   -- Live, fresh or chilled Customs Value  5%     
0307.79   -- Other Customs Value  5%     
0307.80   - Abalone (Haliotis spp.):       
0307.81   -- Live, fresh or chilled Customs Value  5%     
0307.89   -- Other Customs Value  5%     
0307.90   - Other, including flours, meals and pellets, fit for human consumption:       
0307.91   -- Live, fresh or chilled Customs Value  5%     
0307.99   -- Other Customs Value  5%     


VAT Value+Duty  10%     
0308   Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.       
0308.10   - Sea cucumber (Stichopus japonicus, Holothuriodea):       
0308.11   -- Live, fresh or chilled Customs Value  5%     
0308.19   -- Other Customs Value  5%     
0308.20   - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichnus esculentus):       
0308.21   -- Live, fresh or chilled Customs Value  5%     
0308.29   -- Other Customs Value  5%     
0308.30   - Jellyfish Customs Value  5%     
0308.90   - Other Customs Value  5%     
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