Intro To GST Rate & HSN Code for Fish and Crustaceans Molluscs and Other Aquatic Invertebrates – Chapter 3
HSN Code for Fish and Crustaceans Molluscs and Other Aquatic Invertebrates – Chapter 3: India is a country known for its rich variety of fish and seafood. With a coastline of over 7,500 km, India is one of the largest producers of fish and seafood in the world. This has led to the inclusion of a specific chapter, Chapter 3, in the Goods and Services Tax (GST) regime, which deals with fish and crustaceans, molluscs, and other aquatic invertebrates. Let’s take a closer look at this chapter and understand its relevance under GST in India.
GST, also known as the “One Nation, One Tax” system, was introduced in India in 2017 to simplify the country’s complex tax structure. It replaced several indirect taxes such as VAT, Service Tax, and Excise Duty, and brought them under one umbrella. This move has not only made the tax system more transparent but has also helped in the growth of the Indian economy.
GST Rates Applicable for Items Under Chapter 3
The following table shows the GST rates applicable for items under Chapter 3:
| Item | HSN Code | GST Rate |
|---|---|---|
| Fresh or chilled fish | 0301 | 5% |
| Frozen fish | 0303 | 5% |
| Fish fillets and other fish meat | 0304 | 5% |
| Dried, salted, or in brine fish | 0305 | 5% |
| Crustaceans, molluscs, and other aquatic invertebrates | 0306 | 5% |
HSN Codes, Descriptions, and GST Rates for Items Under Chapter 3
The following table lists all the HSN codes, descriptions, and GST rates for items under Chapter 3:
| HSN Code | Description | GST Rate |
|---|---|---|
| 0301 | Fish, fresh or chilled | 5% |
| 0302 | Fish, frozen | 5% |
| 0303 | Fish fillets and other fish meat | 5% |
| 0304 | Fish, dried, salted, or in brine | 5% |
| 0305 | Crustaceans, molluscs, and other aquatic invertebrates | 5% |
HSN Code for Fish and crustaceans molluscs and other aquatic invertebrates – Chapter 3
| HSN Code | HSN Description |
|---|---|
| 0301 | LIVE FISH – ORNAMENTAL FISH: |
| 03011000 | ORNAMENTAL FISH |
| 030111 | FRESHWATER |
| 03011100 | LIVE FISH -ORNAMENTAL FISH–FRESHWATER |
| 030119 | OTHER |
| 03011900 | LIVE FISH -ORNAMENTAL FISH–OTHER |
| 03019100 | LIVE FISHOTHER LIVE FISH TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI, ONCORHYNCHUSAGUABONITA, ONCORHYNCHUS GILAE,ONCORHYNCHUS APACHE AND ONCORHYNCHUSCHRYSOGASTER |
| 03019200 | LIVE FISHOTHER LIVE FISH EELS (ANGUILLA SPP.) |
| 03019300 | CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOPHARYNGODON IDELLUS,HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTOBARBUS HOEVENI, MEGALOBRAMA SPP. |
| 03019400 | LIVE FISH-OTHER LIVE FISH– BLUEFIN TUNAS (THUNNUS THYNNUS) |
| 03019500 | LIVE FISH-OTHER LIVE FISH–SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) |
| 03019900 | LIVE FISHOTHER LIVE FISH OTHER |
| 0302 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304 – SALMONIDAE, EXCLUDING LIVERS AND ROES: |
| 03021100 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304SALMONIDAE, EXCLUDING LIVERS AND ROES : TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI, ONCORHYNCHUSAGUABONITA, ONCORHYNCHUS GILAE,ONCORHYNCHUS APACHE AND ONCO |
| 030213 | PACIFIC SALMON |
| 03021300 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304-SALMONIDAE, EXCLUDING LIVERS AND ROES : –PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUSKETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH, ONCOR |
| 030214 | ATLANTIC SALMON |
| 03021400 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304-SALMONIDAE, EXCLUDING LIVERS AND ROES : –ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) |
| 03021900 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304SALMONIDAE, EXCLUDING LIVERS AND ROES : OTHER |
| 03022100 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304FLAT FISH (PLEUTRONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), EXCLUDING LIVERS AND ROES : HALIBUT (REINHARDTIUS HIPPOGLOSSOIDES, HIPPOGLOSSUS H |
| 03022200 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304FLAT FISH (PLEUTRONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), EXCLUDING LIVERS AND ROES : PLAICE (PLEURONECTES PLATESSA) |
| 03022300 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304FLAT FISH (PLEUTRONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), EXCLUDING LIVERS AND ROES : SOLE (SOLEA SPP.) |
| 030224 | TURBOTS |
| 03022400 | TURBOTS (PSETTA MAXIMA) |
| 03022900 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304FLAT FISH (PLEUTRONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), EXCLUDING LIVERS AND ROES : OTHER |
| 03023100 | FISH,FRESHORCHILLED,EXCLUDING FISHFILLETSANDOTHER FISHMEATOF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS, ROSE AND MILT–ALBACORE OR LONG FINNED TUNAS (THUNNUS ALALUNGA) |
| 03023200 | FISH,FRESHORCHILLED,EXCLUDING FISHFILLETSANDOTHER FISHMEATOF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS, ROSE AND MILT–YELLOWFIN TUNAS (THUNNUS ALBACARES) |
| 03023300 | FISH,FRESHORCHILLED,EXCLUDING FISHFILLETSANDOTHER FISHMEATOF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS, ROSE AND MILT–SKIPJACK TUNA (STRIPE-BELLIED BONITO) (KATSUWONUSPELAMIS) |
| 03023400 | FISH,FRESHORCHILLED,EXCLUDING FISHFILLETSANDOTHER FISHMEATOF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS, ROSE AND MILT–BIGEYE TUNAS (THUNNUS OBESUS) |
| 03023500 | FISH,FRESHORCHILLED,EXCLUDING FISHFILLETSANDOTHER FISHMEATOF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS, ROSE AND MILT–ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS, THUNNUS ORIENTALIS) |
| 03023600 | FISH,FRESHORCHILLED,EXCLUDING FISHFILLETSANDOTHER FISHMEATOF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS, ROSE AND MILT–SOUTHERN BLUEFIN TUNAS (THUNNUS MACCAYII) |
| 03023900 | FISH,FRESHORCHILLED,EXCLUDING FISHFILLETSANDOTHER FISHMEATOF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS, ROSE AND MILT–OTHER |
| 03024000 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) EXCLUDING LIVERS AND ROES |
| 030241 | HERRINGS |
| 03024100 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRA |
| 030242 | ANCHOVIES (ENGRAULIS SPP.) |
| 03024200 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRA |
| 030243 | SARDINES |
| 03024300 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRA |
| 030244 | MACKEREL |
| 03024400 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRA |
| 030245 | JACK AND HORSES |
| 03024500 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRA |
| 030246 | COBIA |
| 03024600 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRA |
| 030247 | SWORDFISH |
| 03024700 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRA |
| 03024900 | OTHER |
| 03025000 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS), EXCLUDING LIVERS AND ROES |
| 030251 | FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE, EXCLUDING EDIBLE FISH OFFAL OF SUB-HEADINGS 0302 91 TO 0302 99 |
| 03025100 | COD (GADUS MORHUA, GADUS OGAS, GADUS MACROCEPHALUS) |
| 030252 | HADDOCK |
| 03025200 | HADDOCK (MELANOGRAMMUS AEGLEFINUS) |
| 030253 | COALFISH |
| 03025300 | COALFISH (POLLACHIUS VIRENS) |
| 030254 | HAKE |
| 03025400 | HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) |
| 030255 | ALASKA POLLACK |
| 03025500 | FISH,FRESHORCHILLED,EXCLUDING FISHFILLETSANDOTHER FISHMEATOF HEADING 0304-FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICH THYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE, EXCLUDING LIVERS,ROSE AND MILT– ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) |
| 030256 | BLUE WHITINGS |
| 03025600 | BLUE WHITINGS (MICROMEISITIUS POTASSOU, MICROMEISITIUS AUSTRALIS) |
| 030259 | OTHER |
| 03025900 | OTHER |
| 03026100 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRATTUS SPRATTUS) |
| 03026200 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES HADDOCK (MELANOGRAMMUS AEGLEFINUS) |
| 03026300 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES COALFISH (POLLACHIUS VIRENS) |
| 03026400 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS) |
| 03026500 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES DOGFISH AND OTHER SHARKS |
| 03026600 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304- OTHER FISH, EXCLUDING LIVERS AND ROES:– EELS (ANGUILLA SPP.) |
| 03026700 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304- OTHER FISH, EXCLUDING LIVERS AND ROES:– SWORDFISH (XIPHIAS GLADIUS) |
| 03026800 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304- OTHER FISH, EXCLUDING LIVERS AND ROES:– TOOTHFISH (DISSOSTICHUS SPP.) |
| 030269 | OTHER |
| 03026910 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER : HILSA |
| 03026920 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER DARA |
| 03026930 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER POMFRET |
| 03026990 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER OTHER |
| 03027000 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304LIVERS AND ROES |
| 030271 | TILAPIAS |
| 03027100 | TILAPIAS (OREOCHROMIS SPP.P |
| 030272 | CATFISH |
| 03027200 | CATFISH (PANGALASIUS SPP.,SILURUS SPP.,CLARIAS SPP., ICTALURUS SPP.) |
| 030273 | CARP |
| 03027300 | CARP(CYPRINUS CARPIO, CARASSIUS CARASSIUS, CLENPHARYNGADON IDELLUS, HYPOTASPP., MYLOPHARYNGODON PICEUS)LMICHTHYS SPP., CIRRHINUS |
| 030274 | EELS |
| 03027400 | EELS (ANGUILLA SPP.) |
| 030279 | OTHER |
| 03027900 | OTHER |
| 030281 | OTHER FISH, EXCLUDING LIVERS AND ROES |
| 03028100 | DOGFISH AND OTHER SHARKS |
| 030282 | RAYS AND SKATES |
| 03028200 | RAYS AND SKATES (RAJIDAE) |
| 030283 | TOOTHFISH (DISSOSTICHUS SPP.) |
| 03028300 | TOOTHFISH (DISSOSTICHUS SPP.) |
| 030284 | SEABASS |
| 03028400 | SEA BASS (DICENTRARCHUS SPP.) |
| 030285 | SEABREAM (SPARIDAE) |
| 03028500 | SEABREAM(SPARIDAE) |
| 030289 | OTHERS |
| 03028910 | HILSA |
| 03028920 | DARA |
| 03028930 | POMFRET |
| 03028990 | OTHER |
| 030290 | LIVERS AND ROES |
| 03029000 | LIVERS AND ROES |
| 030291 | LIVERS, ROES AND MILT |
| 03029100 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304 -LIVERS, ROES, MILT, FISH FINS, HEADS, TAILS, MAWS AND OTHER EDIBLE FISH OFFAL: LIVERS, ROES AND MILT: LIVERS, ROES AND MILT |
| 03029110 | LIVERS, ROES AND MILT |
| 030292 | SHARKFINS |
| 03029200 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304- LIVERS, ROES, MILT, FISH FINS, HEADS, TAILS, MAWS AND OTHER EDIBLE FISH OFFAL: SHARK FINS: SHARK FINS |
| 03029210 | SHARK FINS |
| 030299 | OTHER |
| 03029910 | FISH FINS OTHER THAN SHARK FINS; HEADS, TAILS AND MAWS |
| 03029990 | OTHER EDIBLE FISH OFFAL |
| 0303 | FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304 – SALMONIDAE, EXCLUDING LIVERS AND ROES : |
| 03031100 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 PACIFIC SALMON (ONCORHYNCHUS NERKA,ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUSKETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH, ONCORHYNCHUSMASOU AND ONCORHYNCHUS RHODURUS),EXCLUDING LIV |
| 030312 | OTHER |
| 03031200 | OTHER PACIFIC NSALMON(ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUSKETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH, ONCORHYNCHUSMASOU AND ONCORHYNCHUS RHODURUS), |
| 030313 | ATLANTIC SALMON |
| 03031300 | ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) |
| 030314 | TROUT |
| 03031400 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI,ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) |
| 03031900 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304? PACIFIC SALMON (ONCORHYNCHUS NERKA,ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUSKETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH, ONCORHYNCHUSMASOU AND ONCORHYNCHUS RHODURUS),EXCLUDING LI |
| 03032100 | FISH,FROZEN,EXCLUDINGFISHFILLETSANDOTHERFISHMEATOFHEADING0304OTHERSALMONIDAE,EXCLUDINGLIVERSANDROESTROUT(SALMOTRUTTA,ONCORHYNCHUSMYKISS,ONCORHYNCHUSCLARKI,ONCORHYNCHUSAGUABONITA,ONCORHYNCHUSGILAE,ONCORHYNCHUSAPACHEANDONCORHYNCHUSCHRYSOGASTER) |
| 03032200 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER SALMONIDAE, EXCLUDING LIVERS AND ROES ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) |
| 030323 | TILAPIAS |
| 03032300 | TILAPIAS(PREOCHROMIA SPP.) |
| 030324 | CATFISH |
| 03032400 | CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) |
| 030325 | CARP |
| 03032500 | CARP(CYPRINUS CARPIO, CARASSIUS CARASSIUS, CLENPHARYNGADON IDELLUS, HYPOPHTHALMICTHYS SPP. CIRRHINUS SPP. |
| 030326 | EELS (ANGUILLA SPP.) |
| 03032600 | EELS (ANGUILLA SPP.) |
| 03032900 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER SALMONIDAE, EXCLUDING LIVERS AND ROES OTHER |
| 03033100 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 FLAT FISH (PLEURONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), EXCLUDING LIVERS AND ROES : HALIBUT (REINHARDTIUS HIPPOGLOSSOIDES, HIPPOGLOSSUS HIPPOGLOSSU |
| 03033200 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304FLAT FISH (PLEURONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), EXCLUDING LIVERS AND ROES : PLAICE (PLEURONECTES PLATESSA) |
| 03033300 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304FLAT FISH (PLEURONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), EXCLUDING LIVERS AND ROES : SOLE (SOLEA SPP.) |
| 030334 | TURBOTS |
| 03033400 | TURBOTS (PSETTA MAXIMA) |
| 03033900 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 FLAT FISH (PLEURONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), EXCLUDING LIVERS AND ROES : OTHER |
| 03034100 | FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS,ROSE AND MILT–ALBACORE OR LONGFINNED TUNAS (THUNNUS ALALUNGA) |
| 03034200 | FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS,ROSE AND MILT–YELLOWFIN TUNAS (THUNNUS ALBACARES) |
| 03034300 | FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS,ROSE AND MILT–SKIPJACK TUNA (STRIPE-BELLIED BONITO) (KATSUWONUSPELAMIS) |
| 03034400 | FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS,ROSE AND MILT–BIGEYE TUNAS (THUNNUS OBESUS) |
| 030345 | ATLANTIC AND PACIFIC BLUEFIN TUNAS |
| 03034500 | FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS,ROSE AND MILT–BLUEFIN TUNAS (THUNNUS THYNNUS) |
| 03034600 | FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS,ROSE AND MILT–SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) |
| 03034900 | FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPEBELLIED BONITO) (KATSUWONUSPELAMIS), EXCLUDING LIVERS,ROSE AND MILT–OTHER |
| 03035000 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), EXCLUDING LIVERS AND ROES |
| 03035100 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 -HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) AND COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) EXCLUDING LIVERS AND ROES: –HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) |
| 03035200 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 -HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) AND COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) EXCLUDING LIVERS AND ROES: — COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) |
| 030353 | SARDINES |
| 03035300 | SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRATTUS SPRATTUS) |
| 030354 | MACKEREL |
| 03035400 | MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS), |
| 030355 | JACK AND HARSE MACKEREL (TRACHURUS SPP.) |
| 03035500 | ACK AND ORSE MACKEREL (TRACHURUS SPP.) |
| 030356 | COBIA |
| 03035600 | COBIA (RACHYCENTRON CANADUM) |
| 030357 | SWORDFISH |
| 03035700 | SWORDFISH (XIPHIAS GLADIUS) |
| 03035900 | OTHER |
| 03035910 | INDIAN MACKERELS (RASTRELIGER SPP.) |
| 03035990 | OTHER |
| 03036000 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS), EXCLUDING LIVERS AND ROES |
| 03036100 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 – SWORDFISH(XIPHIA GLADIUS) AND TOOTHFISH (DISSOSTICHUS SPP.) EXCLUDING LIVERS AND ROES: — SWORDFISH(XIPHIA GLADIUS) |
| 03036200 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 – SWORDFISH(XIPHIA GLADIUS) AND TOOTHFISH (DISSOSTICHUS SPP.) EXCLUDING LIVERS AND ROES: — TOOTHFISH (DISSOSTICHUS SPP.) |
| 030363 | COD |
| 03036300 | COD (GADUS MORHUA, GADUS OGAS, GADUS MACROCEPHALUS) |
| 030364 | HADDOCK |
| 03036400 | HADDOCK (MELANGRAMMUS AEGLEFINUS) |
| 030365 | COALFISH |
| 03036500 | COALFISH (POLLACHIUS VIRENS) |
| 030366 | HAKE |
| 03036600 | HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) |
| 030367 | ALASKA POLLACK |
| 03036700 | ALASKA POLLACK(THERAGRA CHALCORRAMMA) |
| 030368 | BLUE WHITINGS |
| 03036800 | BLUE WHITINGS (MICROMEISITIUS POTASSOU, MICROMEISITIUS AUSTRALIS) |
| 030369 | OTHER |
| 03036900 | OTHER |
| 03037100 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS(SPRATTUS SPRATTUS) |
| 03037200 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : HADDOCK (MELANOGRAMMUS AEGLEFINUS) |
| 03037300 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : COALFISH (POLLACHIUS VIRENS) |
| 03037400 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS) |
| 03037500 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : DOGFISH AND OTHER SHARKS |
| 03037600 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : EELS (ANGUILLA SPP.) |
| 03037700 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SEA BASS (DICENTRARCHUS LABRAX, DICENTRARCHUS PUNCTATUS) |
| 03037800 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) |
| 030379 | OTHER |
| 03037910 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : HILSA |
| 03037920 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : DARA |
| 03037930 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : RIBBON FISH |
| 03037940 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : SEER |
| 03037950 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : POMFRET (WHITE OR SILVER OR BLACK) |
| 03037960 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : GHOLE |
| 03037970 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : THREADFIN |
| 03037980 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : CROACKER, GROUPER, HOUNDER |
| 03037991 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : EDIBLE FISHMAWS OF WILD LIFE |
| 03037992 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : EDIBLE SHARK FINS OF WILD LIFE |
| 03037999 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : OTHER |
| 030380 | LIVERS AND ROES |
| 03038010 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304LIVERS AND ROES EGG OR EGG YOLK OF FISH INCLUDING SHRIMPS |
| 03038090 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304LIVERS AND ROES OTHER |
| 030381 | DOGFISH AND OTHER SHARKS |
| 03038110 | DOGFISH |
| 03038190 | OTHER SHARKS |
| 030382 | RAYS AND SKATES |
| 03038200 | RAYS AND SKATES (RAJIDAE) |
| 030383 | TOOTHFISH (DISSOSTICHUS SPP.) |
| 03038300 | TOOTHFISH (DISSOSTICHUS SPP.) |
| 030384 | SEABASS |
| 03038400 | SEA BASS (DICENTRARCHUS SPP.) |
| 030389 | OTHER |
| 03038910 | HILSA |
| 03038920 | DARA |
| 03038930 | RIBBON FISH |
| 03038940 | SEER |
| 03038950 | POMFRET (WHITE OR SILVER OR BLACK) |
| 03038960 | GHOLE |
| 03038970 | THR3ADFIN |
| 03038980 | CROACKERS GROUPERS, FLOUNDERS |
| 03038990 | OTHER |
| 03038991 | EDIBLE FISHMAWS OF WILD LIFE |
| 03038992 | EDIBLE SHARK FINS OF WILD LIFE |
| 03038999 | OTHER |
| 030390 | LIVERS AND ROES |
| 03039010 | EGG OR EGG YOLK OF FISH |
| 03039090 | OTHER |
| 030391 | LIVERS, ROES AND MILT |
| 03039110 | EGG OR EGG YOLK OF FISH |
| 03039190 | OTHER |
| 030392 | SHARK FINS |
| 03039200 | FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-LIVERS, ROES, MILT, FISH FINS, HEADS, TAILS, MAWS AND OTHER EDIBLE FISH OFFAL: SHARK FINS: SHARK FINS |
| 03039210 | SHARK FINS |
| 030399 | OTHER |
| 03039910 | FISH FINS OTHER THAN SHARK FINS; HEADS, TAILS AND MAWS |
| 03039990 | OTHER EDIBLE FISH OFFAL |
| 0304 | FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN – FRESH OR CHILLED FILLETS OF TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP.,ICTALURUS SPP.),CARP (CYPRINUS CARPIO, CARASSIUS CARASSIUS, C |
| 03041000 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FRESH OR CHILLED |
| 03041100 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN -FRESH OR CHILLED: — SWORDFISH (XIPHIA GLADIUS) |
| 03041200 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FRESH OR CHILLED: — TOOTHFISH (DISSOSTICHUS SPP.) |
| 03041900 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN – FRESH OR CHILLED: — OTHER |
| 03042010 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS HILSA |
| 03042020 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS SHARK |
| 03042030 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS SEER |
| 03042040 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS TUNA |
| 03042050 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS CUTTLEFISH |
| 03042090 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS OTHER |
| 03042100 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: SWORDFISH (XIPHIAS GLADIUS) |
| 03042200 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: TOOTHFISH (DISSOSTICHUS SPP.) |
| 030429 | OTHER |
| 03042910 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS:– OTHER: — HILSA |
| 03042920 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: –OTHER: — SHARK |
| 03042930 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: –OTHER:— SEER |
| 03042940 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: –OTHER — TUNA |
| 03042950 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN – FROZEN FILLETS: –OTHER: — CUTTLEFISH |
| 03042990 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: –OTHER: — OTHER |
| 030431 | TILAPIAS |
| 03043100 | TILAPIAS(OREOCHROMIS SPP.P |
| 030432 | CATFISH |
| 03043200 | CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) |
| 030433 | NILE PERCH |
| 03043300 | NILE PERCH (LATES NILOTICUS) |
| 030439 | OTHER |
| 03043900 | OTHER |
| 030441 | FRESH OR CHILLED FILLETS OF OTHER FISH |
| 03044100 | PACIFIC SALMON(ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUSKETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH, ONCORHYNCHUSMASOU AND ONCORHYNCHUS RHODURUS),ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) |
| 030442 | TROUT |
| 03044200 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI,ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) |
| 030443 | FLAT FISH |
| 03044300 | FLAT FISH (PLEURONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), |
| 030444 | FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, |
| 03044400 | FISH OF THE FAMILIES BREGMACEROLIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE |
| 030445 | SWORDFISH |
| 03044500 | SWORDFISH (XIPHIAS GLADIUS) |
| 030446 | TOOTHFISH |
| 03044600 | TOOTHFISH (DISSOSTICHUS SPP.) |
| 03044700 | DOGFISH AND OTHER SHARKS |
| 03044800 | RAYS AND SKATES (RAJIDAE) |
| 030449 | OTHER |
| 03044910 | HILSA |
| 03044920 | SHARK |
| 03044930 | SEER |
| 03044940 | TUNA |
| 03044990 | OTHER |
| 030451 | OTHER FRESH OR CHILLED |
| 03045100 | TILAPIAS (OREOCHROMIS SPP) ,CATFISH (PANGALASIUS SPP.,SILURUS SPP.,CLARIAS SPP., ICTALURUS SPP.) CARP(CYPRINUS CARPIO, CARASSIUS CARASSIUS, CTENPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS, MYLOPHARYNGODON PICEUS) , EELS(ANGUILLA SPP.),NILE PER |
| 030452 | SALMONIDAE |
| 03045200 | SALMONIDAE |
| 030453 | FISH |
| 03045300 | FISH OF THE FAMILIES BREGMACEROLIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE |
| 030454 | SWORDFISH (XIPHIAS GLADIS) |
| 03045400 | SWORDFISH (XIPHIAS GLADIUS) |
| 030455 | TOOTH FISH |
| 03045500 | TOOTHFISH (DISSOSTICHUS SPP.) |
| 03045600 | DOGFISH AND OTHER SHARKS |
| 03045700 | RAYS AND SKATES (RAJIDAE) |
| 030459 | OTHER |
| 03045910 | HILSA |
| 03045920 | SHARK |
| 03045930 | SEER |
| 03045940 | TUNA |
| 03045990 | OTHER |
| 030461 | FROZEN FILLETS OF TILAPIAS |
| 03046100 | TILAPIAS(OREOCHROMIA SPP.) |
| 030462 | CATFISH |
| 03046200 | CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) |
| 030463 | NILE PERCH |
| 03046300 | NILE PERCH (LATES NILOTICUS) |
| 030469 | OTHER |
| 03046900 | OTHER |
| 030471 | COD |
| 03047100 | COD (GADUS MORHUA, GADUS OGAS, GADUS MACROCEPHALUS) |
| 030472 | HADDOCK |
| 03047200 | HADDOCK (MELANOGRAMMUS AEGLEFINUS) |
| 030473 | COALFISH |
| 03047300 | COALFISH (POLLACHIUS VIRENS) |
| 030474 | HAKE |
| 03047400 | HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) |
| 030475 | ALASKA POLLACK |
| 03047500 | ALASKA POLLACK(THERAGRA CHALCORRAMMA) |
| 030479 | OTHER |
| 03047900 | OTHER |
| 030481 | FROZEN FILLETS OF OTHER FISH |
| 03048100 | PACIFIC SALMON(ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUSKETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH, ONCORHYNCHUSMASOU AND ONCORHYNCHUS RHODURUS),ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) |
| 030482 | TROUT |
| 03048200 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI,ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) |
| 030483 | FLAT FISH |
| 03048300 | FLAT FISH (PLEURONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), |
| 030484 | SWORDFISH |
| 03048400 | SWORDFISH (XIPHIAS GLADIUS) |
| 030485 | TOOTHFISH |
| 03048500 | TOOTHFISH (DISSOSTICHUS SPP.) |
| 030486 | HERRINGS |
| 03048600 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) |
| 030487 | TUNAS |
| 03048700 | TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPE- BELLIED BONITO) (KATSUWONUS PELAMIS) |
| 030488 | DOGFISH, OTHER SHARKS RAYS AND SKATES (RAJIDAE) |
| 03048810 | DOGFISH |
| 03048820 | OTHER SHARKS |
| 03048830 | RAYS AND SKATES (RAJIDAE) |
| 030489 | OTHER |
| 03048910 | HILSA |
| 03048920 | SHARK |
| 03048930 | SEER |
| 03048940 | TUNA |
| 03048990 | OTHER |
| 03049000 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN-OTHER |
| 03049100 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- OTHER: –SWORDFISH (XIPHIAS GLADIUS) |
| 03049200 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- OTHER: –TOOTHFISH (DISSOSTICHUS SPP.) |
| 030493 | TILAPIAS |
| 03049300 | TILAPIAS (OREOCHROMIS SPP) ,CATFISH (PANGALASIUS SPP.,SILURUS SPP.,CLARIAS SPP., ICTALURUS SPP.) CARP(CYPRINUS CARPIO, CARASSIUS CARASSIUS, CTENPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS, MYLOPHARYNGODON PICEUS) , EELS(ANGUILLA SPP.),NILE PER |
| 030494 | ALASKA POLLACK |
| 03049400 | ALASKA POLLACK(THERAGRA CHALCORRAMMA) |
| 030495 | FISH |
| 03049500 | FISH OF THE FAMILIES BREGMACEROLIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE , OTHER THAN ALASKA POLLACK(THERAGRA CHALCORRAMMA) |
| 03049600 | DOGFISH AND OTHER SHARKS |
| 03049700 | RAYS AND SKATES (RAJIDAE) |
| 03049900 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- OTHER : — OTHER |
| 0305 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS |
| 03051000 | OMITTED |
| 03052000 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-LIVERS, ROES AND MILT OF FISH, DRIED,SMOKED,SALTED OR IN BRINE |
| 03053000 | FISH FILLETS, DRIED, SALTED OR IN BRINE, BUT NOT SMOKED |
| 03053100 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-FISH FILLETS, DRIED, SALTED OR IN BRINE,BUT NOT SMOKED–TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO-PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA, LABEO SPP., OSTEOCHILUS HASSELTI,LEPTOBARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) |
| 03053200 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-FISH FILLETS, DRIED, SALTED OR IN BRINE,BUT NOT SMOKED–FISH OF THE FAMILES BREGMACEROTIDAE,EUCLICHTHYIDAE, GADIDAE,MACROURIDAE,MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE |
| 03053900 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-FISH FILLETS, DRIED, SALTED OR IN BRINE, BUT NOT SMOKED–OTHER |
| 03054100 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-SMOKED FISH, INCLUDING FILLETS, OTHER THAN EDIBLE FISH OFFAL–PACIFIC SALMON (ONCORHYNCHUS NERKA,ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHYNCHUS SCHAWYTSCHA,ONCORHYNCHUS KISUTCH, ONCORHYNCHUS MASOU AND NCORHYNCHUS RHODURUS),ATLANTIC SALMON (SALMO SALAR)AND DANUBE SALMON (HUCHO HUCHO) |
| 03054200 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-SMOKED FISH, INCLUDING FILLETS, OTHER THAN EDIBLE FISH OFFAL–HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) |
| 03054300 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-SMOKED FISH, INCLUDING FILLETS, OTHER THAN EDIBLE FISH OFFAL–TROUT (SALMO TRUTTA, ONCORHYNCHUS YKISS,ONCORHYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA, ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE AND ONCORHYNCHUS CHRYSOGASTER) |
| 03054400 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-SMOKED FISH, INCLUDING FILLETS, OTHER THAN EDIBLE FISH OFFAL–TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTOBARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) |
| 03054900 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-SMOKED FISH, INCLUDING FILLETS, OTHER THAN EDIBLE FISH OFFAL–OTHER |
| 03055100 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-DRIED FISH, OTHER THAN EDIBLE FISH OFFAL, WHETHER OR NOT SALTED BUT NOT SMOKED–COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) |
| 03055200 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-DRIED FISH, OTHER THAN EDIBLE FISH OFFAL, WHETHER OR NOT SALTED BUT NOT SMOKED–TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI,LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) |
| 03055300 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-DRIED FISH, OTHER THAN EDIBLE FISH OFFAL, WHETHER OR NOT SALTED BUT NOT SMOKED–FISH OF THE AMILIESBREGMACEROTIDAE, EUCLICHTHYIDAE GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE,MORIDAE AND MURAENOLEPIDIDAE, OTHER THAN COD(GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) |
| 03055400 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-DRIED FISH, OTHER THAN EDIBLE FISH OFFAL, WHETHER OR NOT SALTED BUT NOT SMOKED–HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII),ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINA |
| 030559 | OTHER |
| 03055910 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS–OTHER–MUMBAI DUCK |
| 03055920 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-OTHER –SEER WITHOUT HEAD |
| 03055930 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-OTHER –SPRATS |
| 03055990 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-OTHER –OTHER |
| 03056100 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-FISH, SALTED BUT NOT DRIED OR SMOKED AND FISH IN BRINE, OTHER THAN EDIBLE FISH OFFAL–HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) |
| 03056200 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-FISH, SALTED BUT NOT DRIED OR SMOKED AND FISH IN BRINE, OTHER THAN EDIBLE FISH OFFAL–COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) |
| 03056300 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-FISH, SALTED BUT NOT DRIED OR SMOKED AND FISH IN BRINE, OTHER THAN EDIBLE FISH OFFAL–ANCHOVIES (ENGRAULIS SPP. ) |
| 03056400 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-FISH, SALTED BUT NOT DRIED OR SMOKED AND FISH IN BRINE, OTHER THAN EDIBLE FISH OFFAL–TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS KG. SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA, LABEO SPP., OSTEOCHILUS HASSELTI,LEPTOBARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) |
| 030569 | OTHER |
| 03056910 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS- OTHER–MUMBAI DUCK |
| 03056920 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS- OTHER–SEER WITHOUT HEAD |
| 03056930 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS- OTHER–SPRATS |
| 03056990 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS- OTHER–OTHER |
| 03057100 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-FISH FINS, HEADS, TAILS, MAWS AND OTHER EDIBLE FISH OFFAL–SHARK FINS |
| 03057200 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-FISH FINS, HEADS, TAILS, MAWS AND OTHER EDIBLE FISH OFFAL–FISH HEADS,TAILS AND MAWS |
| 03057900 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS-FISH FINS, HEADS, TAILS, MAWS AND OTHER EDIBLE FISH OFFAL–OTHER |
| 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 |
| 03061100 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS |
| 030612 | LOBSTERS (HOMARUS SPP.) |
| 03061210 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS |
| 03061290 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS |
| 030613 | SHRIMPS AND PRAWNS |
| 03061400 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS |
| 030615 | NORWAY LOBSTERS |
| 03061500 | NORWAY LOBSTERS(NEPHOPS NORVEGICUS) |
| 030616 | COLD-WATER SHRIMPS AND PRAWNS (PANDALUS SPP., CRANGON CRANGON) |
| 03061610 | ACCELERATED FREEZE DRIED(AFD) |
| 03061690 | OTHER |
| 030617 | OTHER SHRIMPS AND PRAWNS SCAMPI (MACROBRACHIUM SPP.) |
| 03061711 | ACCELERATED FREEZE DRIED(AFD) |
| 03061719 | OTHER |
| 03061720 | VANNAMEI SHRIMP (LITOPENAEUS VANNAMEI) |
| 03061730 | INDIAN WHITE SHRIMP (FENNEROPENAEUS INDICUS) |
| 03061740 | BLACK TIGER SHRIMP (PENAEUSMONODON) |
| 03061750 | FLOWER SHRIMP (PENAEUS SEMISULCALUS) |
| 03061790 | OTHER |
| 03061900 | 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-OTHER |
| 03062100 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS |
| 03062200 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS |
| 030623 | SHRIMPS AND PRAWNS |
| 03062400 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS |
| 030625 | NORWAY LOBSTERS |
| 03062500 | NORWAY LOBSTERS(NEPHOPS NORVEGICUS) |
| 030626 | COLD-WATER SHRIMPS |
| 03062600 | COLD-WATER SHRIMPS AND PRAWNS (PANDALUS SPP, CRANGON CRANGON) |
| 030627 | OTHER SHRIMPS AND PRAWNS |
| 03062710 | POWDERED |
| 03062790 | OTHER |
| 03062900 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS |
| 03063100 | ROCK LOBSTER AND OTHER SEA CRAW FISH (PALINURUS SPP., JASUS SPP.) |
| 03063200 | LOBSTERS (HOMARUS SPP.) |
| 03063300 | CRABS |
| 03063400 | NORWAY LOBSTERS (NEPHROPS NORVEGICUS) |
| 03063500 | COLD-WATER SHRIMPS AND PRAWNS (PANDALUS SPP., CRANGON CRANGON) |
| 030636 | OTHER SHRIMPS AND PRAWNS: |
| 03063600 | OTHER SHRIMPS AND PRAWNS |
| 03063610 | SCAMPI (MACROBACHIUM SPP.) |
| 03063620 | VANNAMEI SHRIMP (LITOPENAEUS VANNAMEI) |
| 03063630 | INDIAN WHITE SHRIMP (FENNEROPENAEUS INDICUS) |
| 03063640 | BLACK TIGER SHRIMP (PENAEUS MONODON) |
| 03063650 | FLOWER SHRIMP(PENAEUS SEMISULCATUS) |
| 03063660 | ARTEMIA |
| 03063690 | OTHER |
| 03063900 | 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-LIVE, FRESH OR CHILLED–OTHER |
| 03069100 | ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.) |
| 03069200 | LOBSTERS ( HOMARUS SPP.) |
| 03069300 | CRABS |
| 03069400 | NORWAY LOBSTERS (NEPHROPS NORVEGICUS) |
| 03069500 | SHRIMPS AND PRAWNS |
| 03069900 | FISH, DRIED, SALTED OR IN BRINE; SMOKEDFISH, WHETHER OR NOT COOKED BEFORE ORDURING THE SMOKING PROCESS; FLOURS,MEALS AND PELLETS, OF FISH FIT FOR HUMANCONSUMPTION DRIED FISH, WHETHER OR NOT SALTED BUT NOTSMOKED :OTHER : SPRATS |
| 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 |
| 030711 | OYSTERS |
| 03071100 | LIVE, FRESH OR CHILLED |
| 03071200 | FROZEN |
| 030719 | OTHER |
| 03071900 | OTHER |
| 03072100 | MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE,FRESH, CHILLED, FROZEN, DRIED, SALTED OR INBRINE; AQUATIC INVERTEBRATES OTHER THANCRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OT |
| 03072200 | FROZEN |
| 03072900 | MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE,FRESH, CHILLED, FROZEN, DRIED, SALTED OR INBRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES O |
| 03073100 | MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE,FRESH, CHILLED, FROZEN, DRIED, SALTED OR INBRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES O |
| 03073200 | FROZEN |
| 030739 | OTHER |
| 03073910 | MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE,FRESH, CHILLED, FROZEN, DRIED, SALTED OR INBRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES O |
| 03073990 | MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE,FRESH, CHILLED, FROZEN, DRIED, SALTED OR INBRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES O |
| 030741 | LIVE, FRESH AND CHILLED |
| 03074110 | MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE,FRESH, CHILLED, FROZEN, DRIED, SALTED OR INBRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES O |
| 03074120 | INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTIONCUTTLE FISH (SEPIA OFFICINALIS, ROSSIAMACROSOMA, SE |
| 030742 | LIVE, FRESH OR CHILLED |
| 03074210 | CUTTLE FISH |
| 03074220 | SQUID |
| 030743 | FROZEN |
| 03074310 | CUTTLE FISH |
| 03074320 | WHOLE SQUIDS |
| 03074330 | SQUID TUBES |
| 03074390 | 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 – CUTTLE FISH AND SQUID : FROZEN : OTHER |
| 030749 | OTHER |
| 03074910 | INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTIONCUTTLE FISH (SEPIA OFFICINALIS, ROSSIAMACROSOMA, SE |
| 03074920 | INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTIONCUTTLE FISH (SEPIA OFFICINALIS, ROSSIAMACROSOMA, SE |
| 03074930 | INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTIONCUTTLE FISH (SEPIA OFFICINALIS, ROSSIAMACROSOMA, SE |
| 03074940 | DRIED SQUIDS |
| 03074990 | INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTIONCUTTLE FISH (SEPIA OFFICINALIS, ROSSIAMACROSOMA, SE |
| 03075100 | CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTIONOCTOPUS (OCTOPUS SPP.) LIVE, FRESH OR CHILLED |
| 03075200 | FROZEN |
| 03075900 | CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTIONOCTOPUS (OCTOPUS SPP.) OTHER |
| 03076000 | CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTION SNAILS, OTHER THAN SEA SNAILS |
| 030771 | LIVE, FRESH OR CHILLED |
| 03077100 | LIVE, FRESH OR CHILLED |
| 03077200 | FROZEN |
| 030779 | OTHER |
| 03077900 | OTHER |
| 030781 | ABALONE |
| 03078100 | LIVE, FRESH OR CHILLED |
| 03078200 | LIVE, FRESH OR CHILLED STROMBOID CONCHS (STROMBUS SPP.) |
| 03078300 | FROZEN ABALONE (HALIOTIS SPP.) |
| 03078400 | FROZEN STROMBOID CONCHS (STROMBUS SPP.) |
| 03078700 | OTHER ABALONE (HALIOTIS SPP.) |
| 03078800 | OTHER STROMBOID CONCHS (STROMBUS SPP.) |
| 030789 | OTHER |
| 03078900 | OTHER |
| 030791 | LIVE, FRESH OR CHILLED |
| 03079100 | CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTIONOTHER, INCLUDING FLOURS, MEALS AND PELLETS,OF AQUATIC INVERTEBRATES OTHER THANCRUSTACEANS, FIT FOR HUMAN CONSUMPTI |
| 03079200 | FROZEN |
| 030799 | OTHER |
| 03079900 | OTHER |
| 03079910 | CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTION OTHER : SEA SHELL FLESH |
| 03079920 | CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTION OTHER : JELLY FISH (RHOPELINA SPP.), DRIED SALTED OR FROZEN |
| 03079990 | CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTION OTHER : OTHER |
| 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 |
| 030811 | SEA CUCUMBERS |
| 03081100 | LIVE, FRESH OR CHILLED |
| 03081200 | FROZEN |
| 030819 | OTHER |
| 03081900 | OTHER |
| 030821 | SEA URCHINS |
| 03082100 | LIVE, FRESH OR CHILLED |
| 03082200 | FROZEN |
| 030829 | OTHER |
| 03082900 | OTHER |
| 030830 | JELLY FISH (RHOPILEMA SPP.) |
| 03083010 | LIVE, FRESH OR CHILLED |
| 03083020 | DRIED, SALTED OR FROZEN |
| 03083090 | 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 – JELLYFISH (RHOPILEMA SPP.): OTHER |
| 030890 | OTHER |
| 03089000 | OTHER |
| 0309 | FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION |
| 030910 | OF FISH |
| 03091010 | FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION-OF FISH–FRESH AND CHILLED |
| 03091020 | FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION-OF FISH–FROZEN |
| 03091030 | FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION-OF FISH–SALTED, IN BRINE, DRIED OR SMOKED |
| 03091090 | FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION-OF FISH–OTHER |
| 030990 | FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION-OTHER |
| 03099011 | VANNAMEI SHRIMP (LITOPENAEUS VANNAMEI) |
| 03099012 | INDIAN WHITE SHRIMP (FENNEROPENAEUS INDICUS) |
| 03099013 | BLACK TIGER SHRIMP (PENAEUS MONODON) |
| 03099014 | FLOWER SHRIMP (PENAEUS SEMISULCATUS) |
| 03099019 | OTHER |
| 03099021 | VANNAMEI SHRIMP (LITOPENAEUS VANNAMEI) |
| 03099022 | INDIAN WHITE SHRIMP (FENNEROPENAEUS INDICUS) |
| 03099023 | BLACK TIGER SHRIMP (PENAEUS MONODON) |
| 03099024 | FLOWER SHRIMP (PENAEUS SEMISULCATUS) |
| 03099029 | OTHER |
| 03099031 | VANNAMEI SHRIMP (LITOPENAEUS VANNAMEI) |
| 03099032 | INDIAN WHITE SHRIMP (FENNEROPENAEUS INDICUS) |
| 03099033 | BLACK TIGER SHRIMP (PENAEUS MONODON) |
| 03099034 | FLOWER SHRIMP (PENAEUS SEMISULCATUS) |
| 03099039 | OTHER |
| 03099040 | OF CRUSTACEANS, OTHER |
| 03099050 | OF MOLLUSCS, FRESH OR CHILLED |
| 03099060 | OF MOLLUSCS, FROZEN |
| 03099070 | OF MOLLUSCS, SALTED, IN BRINE, DRIED OR SMOKED |
| 03099080 | OF MOLLUSCS, OTHER |
| 03099090 | OTHER |
GST Compliance and Invoicing
Under GST, it is mandatory for all businesses with a turnover of more than Rs. 40 lakhs (Rs. 20 lakhs for North Eastern states) to register and comply with the GST regulations. This includes businesses dealing with fish and seafood.
When invoicing for items under Chapter 3, businesses must mention the HSN code, description, and GST rate for each item. For example, if a business sells 1 kg of frozen fish with an HSN code of 0303, the invoice must mention “1 kg Frozen Fish – HSN Code 0303 – GST Rate 5%”. This helps in the proper categorization of items and ensures accurate tax calculation.
Example Scenario: A fisherman purchases 10 kg of fresh fish with an HSN code of 0301 from a supplier. The price of each kilogram of fish is Rs. 100. The total cost of the purchase would be Rs. 1000, and the GST to be paid would be Rs. 50 (5% of Rs. 1000).
- Key Notes for Compliance:
– Businesses must ensure that they have registered for GST and have a valid GSTIN.
– The correct HSN code, description, and GST rate must be mentioned on the invoice.
– Businesses must file their GST returns on time to avoid penalties.
– Any discounts or other charges must be included in the invoice and taxed accordingly.
FAQs for Fish and Crustaceans Molluscs and Other Aquatic Invertebrates – Chapter 3
Q: What is the GST rate for fresh fish under Chapter 3?
A: The GST rate for fresh fish under Chapter 3 is 5%.
Q: Is it mandatory to mention the HSN code and GST rate on the invoice for fish and seafood?
A: Yes, it is mandatory to mention the HSN code and GST rate on the invoice for fish and seafood under Chapter 3.
Q: What is the threshold for GST registration for businesses dealing with fish and seafood?
A: The threshold for GST registration for businesses dealing with fish and seafood is Rs. 40 lakhs (Rs. 20 lakhs for North Eastern states).
Q: Are there any exemptions for businesses dealing with fish and seafood under Chapter 3?
A: No, there are no exemptions for businesses dealing with fish and seafood under Chapter 3. They are required to comply with all the GST regulations.
Q: How can businesses calculate the GST on fish and seafood under Chapter 3?
A: Businesses can calculate the GST on fish and seafood under Chapter 3 by multiplying the total cost by the applicable GST rate.
Q: Is the GST rate the same for all items under Chapter 3?
A: No, the GST rate may vary for different items under Chapter 3. It is important to check the applicable GST rate for each item before invoicing.
Q: Can businesses claim input tax credit for GST paid on fish and seafood under Chapter 3?
A: Yes, businesses can claim input tax credit for GST paid on fish and seafood under Chapter 3, as long as they have valid GST invoices and have complied with all the GST regulations.
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