CH 3

Sri Lanka Customs National Imports Tariff Guide Section I - Chapter 3 - Page 1
Chapter 3
Fish and crustaceans, molluscs and other aquatic invertebrates

Notes.

1.- This Chapter does not cover :
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

(c) 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 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading 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.

HS
Hdg.
HS Code Description Ref ICL Unit

HS Code
Customs Duty
VAT PAL NBT Cess Excise SCL Preferential
Gen.
AP AD BN GT IN PK SA SF SD

03.01 Live fish (+).

0301.10 - Ornamental fish :

0301.10

@@@ 0301.10.10 ---- Restricted species under the Fisheries Ordinance

0301.10.10

Free Free

Free Free

Free 12% 5% 2%

@@@ 0301.10.90 ---- Other

0301.10.90

Free Free

Free Free

Free 12% 5% 2%

0301.11 -- Freshwater

0301.11

0301.11.10 --- Restricted species under the Fisheries Ordinance

kg 0301.11.10 Free Free

Free Free

Free 12% 5% 2%

0301.11.90 --- Other


Free Free

Free 12% 5% 2%

0301.19 -- Other

kg 0301.19

0301.19.10 --- Restricted species under the Fisheries Ordinance


Free Free

Free 12% 5% 2%

0301.19.90 --- Other


Free Free

Free 12% 5% 2%

- Other live fish :

0301.91 --
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus
aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus
chrysogaster)

kg 0301.91 Free Free Free Free Free 12% 5% 2%

0301.92 -- Eels (Anguilla spp.)


0301.93 --
Carp (Cyprinus carpio, Carassius carassius, Ctenopharygodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)


@@@ 0301.94 -- Bluefin tunas (Thunnus thynnus)

kg 0301.94 Free Free Free Free

Free 12% 5% 2%

0301.94 -- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)


Free 12% 5% 2%

0301.95 -- Southern bluefin tunas (Thunnus maccoyii)


Free 12% 5% 2%

0301.99 -- Other


03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.

- Salmonidae, excluding livers and roes :

0302.11 --
chrysogaster)

kg 0302.11 Free 10.83% 4.5% 15% 12% 5% 2%
*
@@@ 0302.12 --
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorchynchus keta,
Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic Salmon (Salmo salar) and Danube salmon (Hucho
hucho)

kg 0302.12 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.13 --
Oncorhynchus rhodurus)

kg 0302.13 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.14 -- Atlantic Salmon (Salmo salar) and Danube salmon (Hucho hucho)

kg 0302.14 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.19 -- Other

kg 0302.19 Free 10.83% 4.5%

15% 12% 5% 2%
*
HS
Hdg.

HS Code
Customs Duty
Gen.


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

0302.21 --
Halibut (Reinhardtius hippoglassoides, Hippoglossus hippoglossus, Hippoglossus
stenolepis)

kg 0302.21 Free 10.83% 4.5% 15% 12% 5% 2%
*
0302.22 -- Plaice (Pleuronectes platessa)

kg 0302.22 Free 10.83% 4.5% 15% 12% 5% 2%
*
0302.23 -- Sole (Solea spp.)

kg 0302.23 Free 10.83% 4.5% 15% 12% 5% 2%
*
0302.24 -- Turbots (Psetta maxima, Scophthalmidae)

kg 0302.24 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.29 -- Other

kg 0302.29 Free 10.83% 4.5% 15% 12% 5% 2%
*
-
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)

kg 0302.31

10.83% 4.5% 15% 12% 5% 2%
*
0302.32 -- Yellowfin tunas (Thunnus albacares)

kg 0302.32

10.83% 4.5% 15% 12% 5% 2%
*
0302.33 -- Skipjack or stripe-bellied bonito

kg 0302.33 Free 10.83% 4.5% 15% 12% 5% 2%
*
0302.34 -- Bigeye tunas (Thunnus obesus)

kg 0302.34 Free 10.83% 4.5% 15% 12% 5% 2%
*

kg 0302.35 Free 10.83% 4.5%

15% 12% 5% 2%
*

kg 0302.35 Free

10.83% 4.5%

15% 12% 5% 2%
*

kg 0302.36 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.39 -- Other

kg 0302.39 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0302.40 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

kg 0302.40 Free 10.83% 4.5%

15% 12% 5% 2%
*
-
Herrings (Clupea 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 (Clupea harengus, Clupea pallasii)

kg 0302.41 Free

10.83% 4.5%

15% 12% 5% 2%
*
0302.42 -- Anchovies (Engraulis spp.)

kg 0302.42 Free

10.83% 4.5%

15% 12% 5% 2%
*
0302.43 --
Sardines (Sardina pilchardus, Sardinops spp.), Sardinella (Sardinella spp.), brisling or
sprats (Sprattus sprattus)sardinella

kg 0302.43 Free

10.83% 4.5%

15% 12% 5% 2%
*
0302.44 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

kg 0302.44 Free

10.83% 4.5%

15% 12% 5% 2%
*
0302.45 -- Jack and horse mackerel (Trachurus spp.)

kg 0302.45 Free

10.83% 4.5%

15% 12% 5% 2%
*
0302.46 -- Cobia (Rachycentron canadum)

kg 0302.46 Free

10.83% 4.5%

15% 12% 5% 2%
*
0302.47 -- Swordfish (Xiphias gladius)

kg 0302.47 Free

10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0302.50 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

kg 0302.50 Free 10.83% 4.5%

15% 12% 5% 2%
*
-
Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae,
Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :

0302.51 -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

kg 0302.51 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.52 -- Haddock (Melanogrammus aeglefinus)

kg 0302.52 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.53 -- Coalfish (Pollachius virens)

kg 0302.53 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.54 -- Hake (Merluccius spp., Urophycis spp.)

kg 0302.54 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.55 -- Alaska Pollack (Theragra chalcogramma)

kg 0302.55 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.56 -- Blue whitings (Micromesistius poutassou, Micromesistius australis)

kg 0302.56 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.59 -- Other

kg 0302.59 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ - Other fish, excluding livers and roes :

@@@ 0302.61 --
Sardines (Sardina pilchardus, Sardinops spp.) sardinella (Sardinella spp.), brisling or
sprats (Sprattus sprattus)

kg 0302.61 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0302.62 -- Haddock (Melanogrammus aeglefinus)

kg 0302.62 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0302.63 -- Coalfish (Pollachius virens)

kg 0302.63 Free 10.83% 4.5%

15% 12% 5% 2%
*
HS
Hdg.

HS Code
Customs Duty
Gen.


@@@ 0302.64 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

kg 0302.64 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0302.65 -- Dogfish and other sharks

kg 0302.65 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0302.66 -- Eels (Anguilla spp.)

kg 0302.66 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0302.67 -- Swordfish (Xiphias gladius)

kg 0302.67 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0302.68 -- Toothfish (Dissostichus spp.)

kg 0302.68 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0302.69 -- Other

kg 0302.69 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0302.70 - Livers and roes

kg 0302.70 Free 10.83% 4.5%

15% 12% 5% 2%
*
-
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 snakeheads (Channa spp.),excluding livers and
roes :

0302.71 -- Tilapias (Oreochromis spp.)

kg 0302.71 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.72 -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

kg 0302.72 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.73 --
Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)

kg 0302.73 Free 10.83% 4.5%

15% 12% 5% 2%
*

kg 0302.74 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.79 -- Other

kg 0302.79 Free 10.83% 4.5%

15% 12% 5% 2%
*
- Other fish, excluding livers and roes :

0302.81 -- Dogfish and other sharks

kg 0302.81 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.82 -- Rays and skates (Rajidae)

kg 0302.82 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.83 -- Toothfish (Dissostichus spp.)

kg 0302.83 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.84 -- Seabass (Dicentrarchus spp.)

kg 0302.84 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.85 -- Seabream (Sparidae)

kg 0302.85 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.89 -- Other

kg 0302.89 Free 10.83% 4.5%

15% 12% 5% 2%
*
0302.90 - Livers and roes

kg 0302.90 Free 10.83% 4.5%

15% 12% 5% 2%
*

03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.

@@@ -
Oncorhynchus rhodurus), excluding livers and roes :

- Salmonidae, excluding livers and roes :

0303.11 -- Sockeye salmon (red salmon) (Oncorhynchus nerka)

kg 0303.11 Free 10.83% 4.5% 15% 12% 5% 2%
*
0303.12 --
Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch,Oncorhynchus masou and Oncorhynchus
rhodurus)

kg 0303.12 Free 10.83% 4.5%

15% 12% 5% 2%
*
0303.13 -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

kg 0303.13 Free 10.83% 4.5%

15% 12% 5% 2%
*
0303.14 --
aguabonita, Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus
chrysogaster)

kg 0303.14 Free 10.83% 4.5%

15% 12% 5% 2%
*
0303.19 -- Other

kg 0303.19 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ - Other salmonidae, excluding livers and roes :

@@@ 0303.21 --
chrysogaster)

kg 0303.21 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0303.22 -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

kg 0303.22 Free 10.83% 4.5%

15% 12% 5% 2%
*
-
Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp.,Clarias spp.,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla

HS
Hdg.

HS Code
Customs Duty
Gen.


spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and
roes :

0303.23 Free 10.83% 4.5% 15% 12% 5% 2%
*

0303.24 Free 10.83% 4.5% 15% 12% 5% 2%
*
0303.25 --
Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus)

0303.25 Free 10.83% 4.5% 15% 12% 5% 2%
*

0303.26 Free

10.83% 4.5%

15% 12% 5% 2%
*
0303.29 -- Other

kg 0303.29 Free 10.83% 4.5% 15% 12% 5% 2%
*
-
Citharidae), excluding livers and roes :

0303.31 --
Halibut (Reinhardtius hippoglassoides, Hippoglossus hippoglossus, Hippoglossus
stenolepis)

kg 0303.31 Free 10.83% 4.5% 15% 12% 5% 2%
*
0303.32 -- Plaice (Pleuronectes platessa)

kg 0303.32 Free 10.83% 4.5% 15% 12% 5% 2%
*
0303.33 -- Sole (Solea spp.)

kg 0303.33 Free 10.83% 4.5% 15% 12% 5% 2%
*
0303.34 -- Turbots (Psetta maxima, Scophthalmidae)

kg 0303.34 Free

10.83% 4.5%

15% 12% 5% 2%
*
0303.39 -- Other

kg 0303.39 Free 10.83% 4.5% 15% 12% 5% 2%
*
-
(Katsuwonus) pelamis), excluding livers and roes :

0303.41 -- Albacore or longfinned tunas (Thunnus alalunga)

kg 0303.41 10.83% 4.5% 15% 12% 5% 2%
*
0303.42 -- Yellowfin tunas (Thunnus albacares)

kg 0303.42 13.5% 13.5% 15% 12% 5% 2%
*
0303.43 -- Skipjack or stripe-bellied bonito

kg 0303.43 13.5% 13.5% 15% 12% 5% 2%
*
0303.44 -- Bigeye tunas (Thunnus obesus)

kg 0303.44 13.5% 13.5% 15% 12% 5% 2%
*

kg 0303.45 13.5% 13.5%

15% 12% 5% 2%
*

kg 0303.45 13.5% 13.5%

15% 12% 5% 2%
*

kg 0303.46 13.5% 13.5% 15% 12% 5% 2%
*
0303.49 -- Other

kg 0303.49 13.5% 13.5% 15% 12% 5% 2%
*
@@@ -
Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogac,
Gadus macrocephalus ), excluding livers and roes :

-
Herrings (Clupea harengus, Clupea pallasii), 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 :


kg 0303.51 10.83% 4.5% 15% 12% 5% 2%
*
@@@ 0303.52 -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

kg 0303.52 10.83% 4.5%

15% 12% 5% 2%
*
0303.53 --
Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or

kg 0303.53 10.83% 4.5%

15% 12% 5% 2%
*
0303.54 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

kg 0303.54

13.5% 13.5%

15% 12% 5% 2%
*
0303.55 -- Jack and horse mackerel (Trachurus spp.)

kg 0303.55

13.5% 13.5%

15% 12% 5% 2%
*
0303.56 -- Cobia (Rachycentron canadum)

kg 0303.56

13.5% 13.5%

15% 12% 5% 2%
*

kg 0303.57

Free

10.83% 4.5%

15% 12% 5% 2%
*
@@@ -
Swordfish (Xiphias gladius) and toothfish (Dissostichus spp.) excluding livers and roes
:


kg 0303.61 Free 10.83% 4.5%

15% 12% 5% 2%
*

kg 0303.62 Free 10.83% 4.5%

15% 12% 5% 2%
*
-
Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :


kg 0303.63

10.83% 4.5%

15% 12% 5% 2%
*

kg 0303.64

Free

10.83% 4.5%

15% 12% 5% 2%
*
HS
Hdg.

HS Code
Customs Duty
Gen.



kg 0303.65

Free

10.83% 4.5%

15% 12% 5% 2%
*

kg 0303.66

Free

10.83% 4.5%

15% 12% 5% 2%
*

kg 0303.67

Free

10.83% 4.5%

15% 12% 5% 2%
*
0303.68 -- Blue whitings (Micromesistius poutassou, Micromesistius australis)

kg 0303.68

Free

10.83% 4.5%

15% 12% 5% 2%
*
0303.69 -- Other

kg 0303.69

Free

10.83% 4.5%

15% 12% 5% 2%
*
@@@


@@@ 0303.71 --
Sardines (Sardina pilchardus, Sardinops spp.) sardinella (Sardinella spp.), brisling or

kg 0303.71

10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0303.72 -- Haddock (Melanogrammus aeglefinus)

kg 0303.72 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0303.73 -- Coalfish (Pollachius virens)

kg 0303.73 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0303.74 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

kg 0303.74 13.5% 13.5%

15% 12% 5% 2%
*
@@@ 0303.75 -- Dogfish and other sharks

kg 0303.75 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0303.76 -- Eels (Anguilla spp.)

kg 0303.76 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0303.77 -- Sea bass (Dicentrarchus labrax, Dicentrachus punctatus)

kg 0303.77 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0303.78 -- Hake (Merluccius spp., Urophycis spp.)

kg 0303.78 Free 10.83% 4.5%

15% 12% 5% 2%
*
@@@ 0303.79 -- Other

kg 0303.79 Free 13.5% 13.5%

15% 12% 5% 2%
*
@@@ 0303.80 - Livers and roes

kg 0303.80 Free 10.83% 4.5%

15% 12% 5% 2%
*

0303.81 -- Dogfish and other sharks

kg 0303.81

Free

10.83% 4.5%

15% 12% 5% 2%
*
0303.82 -- Rays and skates (Rajidae)

kg 0303.82

Free

10.83% 4.5%

15% 12% 5% 2%
*

kg 0303.83

Free

10.83% 4.5%

15% 12% 5% 2%
*
0303.84 -- Seabass (Dicentrarchus spp.)

kg 0303.84

Free

10.83% 4.5%

15% 12% 5% 2%
*
0303.89 -- Other

kg 0303.89

Free

10.83% 4.5%

15% 12% 5% 2%
*
0303.90 - Livers and roes

kg 0303.90

Free

10.83% 4.5%

15% 12% 5% 2%
*

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

@@@ - Fresh or chilled :


kg 0304.11 15% 12% 5% 2%


kg 0304.12 15% 12% 5% 2%

@@@ 0304.19 -- Other

kg 0304.19 15% 12% 5% 2%

@@@ - Frozen fillets :


kg 0304.21 10.83% 4.5%

15% 12% 5% 2%


kg 0304.22 10.83% 4.5%

15% 12% 5% 2%

@@@ 0304.29 -- Other

kg 0304.29 10.83% 4.5%

15% 12% 5% 2%

-
Fresh or chilled fillets of 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
snakeheads (Channa spp.) :


kg 0304.31 15% 12% 5% 2%


kg 0304.32 15% 12% 5% 2%

0304.33 -- Nile Perch (Lates niloticus)

kg 0304.33 15% 12% 5% 2%

0304.39 -- Other

kg 0304.39 15% 12% 5% 2%

HS
Hdg.

HS Code
Customs Duty
Gen.


- Fresh or chilled fillets of other fish :

0304.41 --
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta,
Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho
hucho)

kg 0304.41 15% 12% 5% 2%

0304.42 --
chrysogaster)

kg 0304.42 15% 12% 5% 2%

0304.43 --
Citharidae)

kg 0304.43 15% 12% 5% 2%

0304.44 --
Melanonidae, Merlucciidae, Moridae and Muraenolepididae

kg 0304.44 15% 12% 5% 2%


kg 0304.45 15% 12% 5% 2%


kg 0304.46 15% 12% 5% 2%

0304.49 -- Other

kg 0304.49 15% 12% 5% 2%

- Other, fresh or chilled :

0304.51 --
Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp.,
spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

kg 0304.51 15% 12% 5% 2%

0304.52 -- Salmonidae

kg 0304.52 15% 12% 5% 2%

0304.53 --

kg 0304.53 15% 12% 5% 2%


kg 0304.54 15% 12% 5% 2%


kg 0304.55

15% 12% 5% 2%

0304.59 -- Other

kg 0304.59

-
Frozen fillets of 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 snakeheads (Channa
spp.) :


kg 0304.61 10.83% 4.5%

15% 12% 5% 2%


kg 0304.62 10.83% 4.5%

15% 12% 5% 2%

0304.63 -- Nile Perch (Lates niloticus)

kg 0304.63 10.83% 4.5%

15% 12% 5% 2%

0304.69 -- Other

kg 0304.69 10.83% 4.5%

15% 12% 5% 2%

-
Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae,
Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae :


kg 0304.71 10.83% 4.5%

15% 12% 5% 2%


kg 0304.72 10.83% 4.5%

15% 12% 5% 2%


kg 0304.73 10.83% 4.5%

15% 12% 5% 2%


kg 0304.74 10.83% 4.5%

15% 12% 5% 2%


kg 0304.75 10.83% 4.5%

15% 12% 5% 2%

0304.79 -- Other

kg 0304.79 10.83% 4.5%

15% 12% 5% 2%

- Frozen fillets of other fish :

0304.81 --
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta,
Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho
hucho)

kg 0304.81 10.83% 4.5%

15% 12% 5% 2%

0304.82 --
chrysogaster)

kg 0304.82 10.83% 4.5%

15% 12% 5% 2%

0304.83 --
Citharidae)

kg 0304.83 10.83% 4.5%

15% 12% 5% 2%

HS
Hdg.

HS Code
Customs Duty
Gen.



kg 0304.84

10.83% 4.5%

15% 12% 5% 2%


kg 0304.85

10.83% 4.5%

15% 12% 5% 2%


kg 0304.86

10.83% 4.5%

15% 12% 5% 2%

0304.87 --
(Katsuwonus) pelamis)

kg 0304.87 10.83% 4.5%

15% 12% 5% 2%

0304.89 -- Other

kg 0304.89 10.83% 4.5%

15% 12% 5% 2%

@@@ - Other :

- Other, frozen:


kg 0304.91 10.83% 4.5% 15% 12% 5% 2%


kg 0304.92 10.83% 4.5% 15% 12% 5% 2%

0304.93 --

kg 0304.93 10.83% 4.5%

15% 12% 5% 2%


kg 0304.94 10.83% 4.5%

15% 12% 5% 2%

0304.95 --
Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack
(Theragra chalcogramma)

kg 0304.95 10.83% 4.5%

15% 12% 5% 2%

0304.99 -- Other

kg 0304.99 10.83% 4.5%

15% 12% 5% 2%

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

kg 0305.10 Free Free 10.83% 4.5% 15% 12% 5% 2%
Rs.10/=
per kg

0305.20 - Livers and roes of fish, dried, smoked, salted or in brine

kg 0305.20 Free Free 10.83% 4.5% 15% 12% 5% 2%
Rs.10/=
per kg

@@@ 0305.30 - Fish fillets, dried, salted or in brine, but not smoked:

kg 0305.30

Free Free

10.83% 4.5%

15% 12% 5% 2%
Rs.10/=
per kg

0305.30 - Fish fillets, dried, salted or in brine, but not smoked:

kg

0305.30

0305.31 --

kg 0305.31

Free Free

10.83% 4.5%

15% 12% 5% 2%
Rs.10/=
per kg

0305.32 --

kg 0305.32

Free

10.83% 4.5%

15% 12% 5% 2%
Rs.10/=
per kg

0305.39 -- Other

kg 0305.39

Free

10.83% 4.5%

15% 12% 5% 2%
Rs.10/=
per kg

@@@ - Smoked fish, including fillets :

- Smoked fish, including fillets, other than edible fish offal :

0305.41 --
Oncorhynchus rhodurus), Atlantic Salmon (Salmo salar) and Danube salmon (Hucho
hucho)

kg 0305.41 Free Free 10.83% 4.5% 15% 12% 5% 2%
Rs.10/=
per kg


kg 0305.42 Free 10.83% 4.5% 15% 12% 5% 2%
Rs.10/=
per kg

0305.43 --
chrysogaster)

kg 0305.43

Free

10.83% 4.5%

15% 12% 5% 2%
Rs.10/=
per kg

0305.44 --

kg 0305.44

Free

10.83% 4.5%

15% 12% 5% 2%
Rs.10/=
per kg

0305.49 -- Other

kg 0305.49 Free 10.83% 4.5% 15% 12% 5% 2%
Rs.10/=
per kg

@@@

- Dried fish, whether or not salted but not smoked :

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

HS
Hdg.

HS Code
Customs Duty
Gen.



kg 0305.51 Free Free 4% 1.5% 5% 12% 5% 2%
Rs.20/=
per kg

0305.59 -- Other :

0305.59

0305.59.10 --- Maldive fish and substitutes therefor

kg 0305.59.10 Free 3.9% 5% 12% 5% 2%
Rs.20/=
per kg

*
0305.59.20 --- Sprats, dried, not salted

kg 0305.59.20 Free 5% 5% 12% 5% 2%
*
@@@ 0305.59.30 --- Shark fins

0305.59.30 7.50%

Free

Free

15% 12% 5% 2%
Rs.20/=
per kg

@@@ 0305.59.40 --- Fish maws

kg 0305.59.40 7.50%

Free

Free

15% 12% 5% 2%
Rs.20/=
per kg

0305.59.90 --- Other

kg 0305.59.90 2.50% Free 5%

5% 12% 5% 2%
Rs.20/=
per kg

*
@@@ - Fish, salted but not dried or smoked and fish in brine :

kg 2.50% Free 5% 5% 12% 5% 2%
Rs.20/=
per kg

- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal :


kg 0305.61 Free 10.83% 4.5% 15% 12% 5% 2%
Rs.10/=
per kg


kg 0305.62 Free Free 10.83% 4.5% 15% 12% 5% 2%
Rs.10/=
per kg

0305.63 -- Anchovies (Engraulis spp.)

kg 0305.63 Free 10.83% 4.5% 15% 12% 5% 2%
Rs.10/=
per kg

0305.64 --

kg 0305.64 Free

10.83% 4.5%

15% 12% 5% 2%
Rs.10/=
per kg

0305.69 -- Other

kg 0305.69 Free 10.83% 4.5% 15% 12% 5% 2%
Rs.10/=
per kg

- Fish fins, heads, tails, maws and other edible fish offal :

0305.71 -- Shark fins

kg 0305.71 7.50%

Free

Free

15% 12% 5% 2%
Rs.20/=
per kg

0305.72 -- Fish heads, tails and maws

0305.72

0305.72.10 --- Fish Maws

kg

0305.72.10 7.50%

Free

Free

15% 12% 5% 2%
Rs.20/=
per kg

0305.72.90 --- Other

kg

0305.72.90 2.50%

Free

5%

5% 12% 5% 2%

0305.79 -- Other

kg 0305.79

Free

10.83% 4.5%

15% 12% 5% 2%

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.

03.06
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.

- Frozen :

0306.11 -- Rock lobster and other sea crawfish (Palinurus spp. Panulirus spp. Jasus spp.)

kg 0306.11 Free 10.83% 4.5% 15% 12% 5% 2%

0306.12 -- Lobsters (Homarus spp.)

kg 0306.12 Free 10.83% 4.5% 15% 12% 5% 2%

@@@ 0306.13 -- Shrimps and prawns

kg 0306.13 Free 10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.100/=
per kg

0306.14 -- Crabs

kg 0306.14 Free 10.83% 4.5%

15% 12% 5% 2%

0306.15 -- Norway lobsters (Nephrops norvegicus)

kg 0306.15 Free

10.83% 4.5%

15% 12% 5% 2%

0306.16 -- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

kg 0306.16 Free

10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.
100/=
per kg

0306.17 -- Other shrimps and prawns

kg 0306.17 Free

10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.
100/=
per kg

0306.19 -- Other, including flours, meals and pellets of crustaceans, fit for human consumption :

0306.19

0306.19.10 --- Flours, meals and pellets, of crustaceans, fit for human consumption

kg 0306.19.10 Free 10.83% 4.5% 15% 12% 5% 2%

HS
Hdg.

HS Code
Customs Duty
Gen.


0306.19.90 --- Other

kg 0306.19.90 Free 10.83% 4.5% 15% 12% 5% 2%

- Not frozen :

0306.21 -- Rock lobster and other sea crawfish (Palinurus spp. Panulirus spp. Jasus spp.) :

0306.21

0306.21.10 --- Live, fresh or chilled

kg 0306.21.10 Free 10.83% 4.5% 15% 12% 5% 2%

0306.21.90 --- Other

kg 0306.21.90 Free 10.83% 4.5% 15% 12% 5% 2%

0306.22 -- Lobsters (Homarus spp.) :

0306.22


kg 0306.22.10 Free 10.83% 4.5% 15% 12% 5% 2%

0306.22.90 --- Other

kg 0306.22.90 Free 10.83% 4.5% 15% 12% 5% 2%

@@@ 0306.23 -- Shrimps and prawns :

0306.23

@@@ 0306.23.10 --- Dried prawns

kg 0306.23.10 Free 10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.100/=
per kg

@@@ 0306.23.20 --- Live, fresh or chilled

kg 0306.23.20 Free 10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.100/=
per kg

@@@ 0306.23.90 --- Other

kg 0306.23.90 Free 10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.100/=
per kg

0306.24 -- Crabs :

0306.24


kg 0306.24.10 Free 10.83% 4.5%

15% 12% 5% 2%

0306.24.90 --- Other

kg 0306.24.90 Free 10.83% 4.5%

15% 12% 5% 2%

0306.25 --
Norway lobsters (Nephrops norvegicus)

kg 0306.25 Free

10.83% 4.5%

15% 12% 5% 2%

0306.26 -- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

0306.26

0306.26.10 --- Dried

kg

0306.26.10

Free

10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.
100/=
per kg


kg

0306.26.20

Free

10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.
100/=
per kg

0306.26.90 --- Other

kg

0306.26.90

Free

10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.
100/=
per kg

0306.27 -- Other shrimps and prawns

0306.27

0306.27.10 --- Dried

kg

0306.27.10

Free

10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.
100/=
per kg


kg

0306.27.20

Free

10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.
100/=
per kg

0306.27.90 --- Other

kg

0306.27.90

Free

10.83% 4.5%

15% 12% 5% 2%
30% or
Rs.
100/=
per kg

0306.29 -- Other, including flours, meals and pellets of crustaceans, fit for human consumption :

0306.29

0306.29.10 --- Flours, meals and pellets, of crustaceans, fit for human consumption

kg 0306.29.10 Free

10.83% 4.5% 15% 12% 5% 2%

0306.29.20 --- Other live, fresh or chilled

kg 0306.29.20 Free

10.83% 4.5% 15% 12% 5% 2%

0306.29.90 --- Other

kg 0306.29.90 Free

10.83% 4.5% 15% 12% 5% 2%

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.

03.07
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.

HS
Hdg.

HS Code
Customs Duty
Gen.


@@@ 0307.10 - Oysters :

0307.10

@@@ 0307.10.10 --- Live, fresh, chilled or frozen

kg 0307.10.10 Free 10.83% 4.5%

15% 12% 5% 2%

@@@ 0307.10.90 --- Other

kg 0307.10.90 Free 10.83% 4.5%

15% 12% 5% 2%

- Oysters :

0307.11 -- Live, fresh or chilled

kg 0307.11 Free

10.83% 4.5%

15% 12% 5% 2%

0307.19 -- Other

kg 0307.19 Free

10.83% 4.5%

15% 12% 5% 2%

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

0307.21 -- Live, fresh or chilled :

0307.21

0307.21.10 --- Live

kg 0307.21.10 Free 10.83% 4.5% 15% 12% 5% 2%

0307.21.90 --- Other

kg 0307.21.90 Free 10.83% 4.5% 15% 12% 5% 2%

0307.29 -- Other

kg 0307.29 Free 10.83% 4.5% 15% 12% 5% 2%

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


0307.31

0307.31.10 --- Live

kg 0307.31.10 Free 10.83% 4.5% 15% 12% 5% 2%

0307.31.90 --- Other

kg 0307.31.90 Free 10.83% 4.5% 15% 12% 5% 2%

0307.39 -- Other

kg 0307.39 Free 10.83% 4.5% 15% 12% 5% 2%

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


0307.41

0307.41.10 --- Live

kg 0307.41.10 Free 10.83% 4.5% 15% 12% 5% 2%

0307.41.90 --- Other

kg 0307.41.90 Free 10.83% 4.5% 15% 12% 5% 2%

0307.49 -- Other

kg 0307.49 Free 10.83% 4.5% 15% 12% 5% 2%

- Octopus (Octopus spp.) :


0307.51

0307.51.10 --- Live

kg 0307.51.10 Free 10.83% 4.5% 15% 12% 5% 2%

0307.51.90 --- Other

kg 0307.51.90 Free 10.83% 4.5% 15% 12% 5% 2%

0307.59 -- Other

kg 0307.59 Free 10.83% 4.5% 15% 12% 5% 2%

0307.60 - Snails, other than sea snails :

0307.60

0307.60.10 --- Live, fresh, chilled or frozen

kg 0307.60.10 Free 10.83% 4.5% 15% 12% 5% 2%

0307.60.90 --- Other

kg 0307.60.90 Free 10.83% 4.5% 15% 12% 5% 2%

-
Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae,
Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae,
Tridacnidae and Veneridae) :


kg 0307.71 Free

10.83% 4.5%

15% 12% 5% 2%

0307.79 -- Other

kg 0307.79 Free

10.83% 4.5%

15% 12% 5% 2%

- Abalone (Haliotis spp.) :


kg 0307.81 Free

10.83% 4.5%

15% 12% 5% 2%

0307.89 -- Other

kg 0307.89 Free

10.83% 4.5%

15% 12% 5% 2%

@@@

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

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


0307.91

0307.91.10 --- Live

kg 0307.91.10 Free 10.83% 4.5% 15% 12% 5% 2%

0307.91.90 --- Other

kg 0307.91.90 Free 10.83% 4.5% 15% 12% 5% 2%

HS
Hdg.

HS Code
Customs Duty
Gen.


0307.99 -- Other :

0307.99

@@@ 0307.99.10 --- Beche-de-mer

kg 0307.99.10

Free

15% 12% 5% 2%

@@@ 0307.99.90 --- Other

kg 0307.99.90

Free

15% 12% 5% 2%

03.08
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 aquatic invertebrates other than crustaceans and molluscs, fit for human
consumption.

- Sea cucumbers (Stichopus japonicus, Holothurioidea) :


kg 0308.11 Free

10.83% 4.5%

15% 12% 5% 2%

0308.19 -- Other

kg 0308.19 Free

15% 12% 5% 2%

-
Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus,
Echichinus esculentus) :


kg 0308.21 Free

10.83% 4.5%

15% 12% 5% 2%

0308.29 -- Other

kg 0308.29 Free

15% 12% 5% 2%

0308.30 - Jellyfish (Rhopilema spp.)

0308.30 Free

15% 12% 5% 2%

0308.90 - Other

0308.90 Free

15% 12% 5% 2%

CH 3

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Sri Lanka Customs National Imports Tariff Guide Section I - Chapter 3 - Page 1

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