Heading  
            No. | 
            Sub-heading  
            No. | 
            Descripttion of article | 
            Rate of duty | 
        
        
            |   | 
              | 
              | 
            Standard | 
            Preferential             Areas | 
        
        
            | (1) | 
            (2) | 
            (3) | 
            (4) | 
            (5) | 
        
        
            | 03.01 | 
              | 
            Live Fish | 
              | 
              | 
        
        
            |   | 
            0301.10 | 
            - Ornamental fish | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Other live fish : | 
              | 
              | 
        
        
            |   | 
            0301.91 | 
            -- Trout (Salmo trutta,             Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,             Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus             chrysogaster) | 
            35% | 
              | 
        
        
            |   | 
            0301.92 | 
            -- Eels (anquilla spp.) | 
            35% | 
              | 
        
        
            |   | 
            0301.93 | 
            -- Carp | 
            35% | 
              | 
        
        
            |   | 
            0301.99 | 
            --Other | 
            35% | 
              | 
        
        
            | 03.02 | 
              | 
            Fish, fresh or chilled,             excluding fish fillets and other fish meat of heading No. 03.04 | 
              | 
              | 
        
        
            |   | 
              | 
            - Salmonidae, excluding             livers and roes : | 
              | 
              | 
        
        
            |   | 
            0302.11 | 
            -- Trout (Salmo             trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus             aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus             chrysogaster) | 
            35% | 
              | 
        
        
            |   | 
            0302.12 | 
            -- Pacific    salmon(Oncorhynchus             nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus             tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and             Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube             salmon (Hucho hucho) | 
            35% | 
              | 
        
        
            |   | 
            0302.19 | 
            --Other | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Flat fish (Pleuronectidae,             Bothidae, Cynoglos-sidae, Soleidae, Scophthalmidae and Citharidae),             excluding livers and roes : | 
              | 
              | 
        
        
            |   | 
            0302.21 | 
            --Halibut (Reinhardtius             hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 
            35% | 
              | 
        
        
            |   | 
            0302.22 | 
            -- Plaice (Pleuronectes             platessa) | 
            35% | 
              | 
        
        
            |   | 
            0302.23 | 
            -- Sole (Solea spp.) | 
            35% | 
              | 
        
        
            |   | 
            0302.29 | 
            --Other | 
            35% | 
              | 
        
        
            |   | 
              | 
            - 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) | 
            35% | 
              | 
        
        
            |   | 
            0302.32 | 
            -- Yellowfin tunas (Thunnus             albacares) | 
            35% | 
              | 
        
        
            |   | 
            0302.33 | 
            -- Skipjack or stripe-bellied             bonito | 
            35% | 
              | 
        
        
            |   | 
            0302.39 | 
            --Other | 
            35% | 
              | 
        
        
            |   | 
            0302.40 | 
            - Herrings (Clupea harengus,             Clupea pallasii), excluding livers and roes | 
            35% | 
              | 
        
        
            |   | 
            0302.50 | 
            - Cod (Gadus morhua, Gadus             ogac, Gadus macrocephalus), excluding livers and roes | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Other fish, excluding             livers and roes : | 
              | 
              | 
        
        
            |   | 
            0302.61 | 
            -- Sardines (Sardina             pilchardus, Sardinops spp.), sardinella (Sardinella spp.),             brisling or sprats (Sprattus sprattus) | 
            35% | 
              | 
        
        
            |   | 
            0302.62 | 
            -- Haddock (Melanogrammus             aeglefinus) | 
            35% | 
              | 
        
        
            |   | 
            0302.63 | 
            -- Coalfish (Pollachius             virens) | 
            35% | 
              | 
        
        
            |   | 
            0302.64 | 
            -- Mackerel (Scomber             scombrus, Scomber austral asicus, Scomber japonicus) | 
            35% | 
              | 
        
        
            |   | 
            0302.65 | 
            -- Dogfish and other sharks | 
            35% | 
              | 
        
        
            |   | 
            0302.66 | 
            -- Eels (Anguilla spp.) | 
            35% | 
              | 
        
        
            |   | 
            0302.69 | 
            --Other | 
            35% | 
              | 
        
        
            |   | 
            0302.70 | 
            - Livers and roes | 
            35% | 
              | 
        
        
            | 03.03 | 
              | 
            Fish, frozen, excluding fish             fillets and other fish meat of heading No. 03.04 | 
              | 
              | 
        
        
            |   | 
            0303.10 | 
            - Pacific salmon (Oncorhynchus             nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus             tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and             Oncorhynchus rhodurus), excluding livers and roes | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Other salmonidae,             excluding livers and roes : | 
              | 
              | 
        
        
            |   | 
            0303.21 | 
            -- Trout (Salmo trutta,             Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,             Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus             chrysogaster) | 
            35% | 
              | 
        
        
            |   | 
            0303.22 | 
            -- Atlantic salmon (Salmo             salar) and Danube salmon (Hucho hucho) | 
            35% | 
              | 
        
        
            |   | 
            0303.29 | 
            -- Other | 
            35% | 
              | 
        
        
            |   | 
              | 
            -Flat fish (Pleuronectidae,             Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae),             excluding livers and roes : | 
              | 
              | 
        
        
            |   | 
            0303.31 | 
            -- Halibut (Reinhardtius             hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 
            35% | 
              | 
        
        
            |   | 
            0303.32 | 
            -- Plaice (Pleuronectes             platessa) | 
            35% | 
              | 
        
        
            |   | 
            0303.33 | 
            -- Sole (Solea spp.) | 
            35% | 
              | 
        
        
            |   | 
            0303.39 | 
            -- Other  | 
            35% | 
              | 
        
        
            |   | 
              | 
            - 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) | 
            35% | 
              | 
        
        
            |   | 
            0303.42 | 
            -- Yellowfin tunas (Thunnus             albacares) | 
            35% | 
              | 
        
        
            |   | 
            0303.43 | 
            -- Skipjack or Stripe-bellied             bonito | 
            35% | 
              | 
        
        
            |   | 
            0303.49 | 
            -- Other | 
            35% | 
              | 
        
        
            |   | 
            0303.50 | 
            - Herrings (Clupea harengus,             Clupea pallasii), excluding livers and roes | 
            5% | 
              | 
        
        
            |   | 
            0303.60 | 
            - Cod (Gadus morhua, Gadus             ogac, Gadus macrocephalus), excluding livers and roes | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Other fish, excluding             livers and roes : | 
              | 
              | 
        
        
            |   | 
            0303.71 | 
            -- Sardines (Sardina             pilchardus, Sardinops spp.), sardinella (Sardinella spp.),             brisling or sprats(Sprattus sprattus) | 
            35% | 
              | 
        
        
            |   | 
            0303.72 | 
            -- Haddock (Melanogrammus             aeglefinus) | 
            35% | 
              | 
        
        
            |   | 
            0303.73 | 
            -- Coalfish (Pollachius             virens) | 
            35% | 
              | 
        
        
            |   | 
            0303.74 | 
            -- Mackerel (Scomber             scombrus Scomber australasicus, Scomber japonicus) | 
            35% | 
              | 
        
        
            |   | 
            0303.75 | 
            -- Dogfish and other sharks | 
            35% | 
              | 
        
        
            |   | 
            0303.76 | 
            -- Eels (Anguilla spp.) | 
            35% | 
              | 
        
        
            |   | 
            0303.77 | 
            -- Sea bass (Dicentrarchus             labrax, Dicentrarchus punctatus) | 
            35% | 
              | 
        
        
            |   | 
            0303.78 | 
            -- Hake (Merluccius spp.,             Urophycis spp.) | 
            35% | 
              | 
        
        
            |   | 
            0303.79 | 
            -- Other | 
            35% | 
              | 
        
        
            |   | 
            0303.80 | 
            - Livers and roes | 
            35% | 
              | 
        
        
            | 03.04 | 
              | 
            Fish fillets and other fish             meat (whether or not minced), fresh, chilled or frozen | 
              | 
              | 
        
        
            |   | 
            0304.10 | 
            - Fresh or chilled | 
            35% | 
              | 
        
        
            |   | 
            0304.20 | 
            - Frozen fillets | 
            35% | 
              | 
        
        
            |   | 
            0304.90 | 
            -Other | 
            35% | 
              | 
        
        
            | 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 | 
            35% | 
              | 
        
        
            |   | 
            0305.20 | 
            - Livers and roes, dried,             smoked, salted or in brine | 
            35% | 
              | 
        
        
            |   | 
            0305.30 | 
            - Fish fillets, dried, salted or             in brine, but not smoked | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Smoked fish, including             fillets : | 
              | 
              | 
        
        
            |   | 
            0305.41  | 
            -- Pacific salmon (Oncorhynchus             nerka, Oncorhynchus gorbuscha Oncorhynchus keta, Oncorhynchus             tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and             Oncorhynchus rhodurus), Atlantic salmon (Salmo salar)             and Danube salmon (Hucho hucho) | 
            35% | 
              | 
        
        
            |   | 
            0305.42 | 
            -- Herrings (Clupea             harengus, Clupea pallasii) | 
            35% | 
              | 
        
        
            |   | 
            0305.49 | 
            -- Other | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Dried fish, whether or not             salted but not smoked: | 
              | 
              | 
        
        
            |   | 
            0305.51  | 
            -- Cod (Gadus morhua, Gadus             ogac, Gadiis macrocephalus) | 
            35%  | 
              | 
        
        
            |   | 
            0305.59  | 
            -- Other  | 
            35%  | 
              | 
        
        
            |   | 
              | 
            - Fish, salted but not dried             or smoked and fish in brine : | 
              | 
              | 
        
        
            |   | 
            0305.61  | 
            -- Herrings (Clupea             harengus, Clupea pallasii) | 
            35%  | 
              | 
        
        
            |   | 
            0305.62  | 
            -- Cod (Gadiis morhua, Gadus             ogac, Gadiis macrocephalus) | 
            35%  | 
              | 
        
        
            |   | 
            0305.63  | 
            -- Anchovies (Engraulis             spp.) | 
            35%  | 
              | 
        
        
            |   | 
            0305.69  | 
            -- Other  | 
            35%  | 
              | 
        
        
            | 03.06 | 
              | 
            Crustaceans, whether in             shell or not, live, fresh, chilled, frozen, dried, salted or in             brine; crustaceans, in shell, cooked by steaming or by boiling in             water, whether or not chilled, frozen, dried, salted or in brine;             flours, meals and pellets, of crustaceans, fit for human consumption | 
              | 
              | 
        
        
            |   | 
              | 
            - Frozen: | 
              | 
              | 
        
        
            |   | 
            0306.11 | 
            -- Rock  lobster and other sea             craw fish (Palinurus spp., Panulirus spp., Jasus spp.) | 
            35% | 
              | 
        
        
            |   | 
            0306.12 | 
            -- Lobsters (Homarus spp.) | 
            35% | 
              | 
        
        
            |   | 
            0306.13 | 
            -- Shrimps and prawns | 
            35% | 
              | 
        
        
            |   | 
            0306.14 | 
            --Crabs | 
            35% | 
              | 
        
        
            |   | 
            0306.19 | 
            -- Other, including flours,             meals and pellets, of crustaceans, fit for human consumption | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Not frozen: | 
              | 
              | 
        
        
            |   | 
            0306.21 | 
            -- Rock lobster and other sea             craw fish (Palinurus spp., Panulirus spp., Jasus spp.) | 
            35% | 
              | 
        
        
            |   | 
            0306.22 | 
            -- Lobsters (Homarus spp.) | 
            35% | 
              | 
        
        
            |   | 
            0306.23 | 
            -- Shrimps and prawns | 
            35% | 
              | 
        
        
            |   | 
            0306.24 | 
            -- Crabs | 
            35% | 
              | 
        
        
            |   | 
            0306.29 | 
            -- Other, including flours,             meals and pellets, of crustaceans, fit for human consumption | 
            35% | 
              | 
        
        
            | 03.07 | 
              | 
            Molluscs, whether in shell             or not, live, fresh, chilled, frozen, dried, salted or in brine;             aquatic invertebrates other than crustaceans and molluscs, live,             fresh, chilled, frozen, dried, salted or in brine; flours,meals and             pellets of aquatic invertebrates other than crustaceans, fit for             human consumption | 
              | 
              | 
        
        
            |   | 
            0307.10 | 
            - Oysters | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Scallops, including queen             scallops, of the genera Pecten, Chlamys or Placopecten : | 
              | 
              | 
        
        
            |   | 
            0307.21 | 
            -- Live, fresh or             chilled | 
            35% | 
              | 
        
        
            |   | 
            0307.29 | 
            -- Other | 
            35% | 
              | 
        
        
            |   | 
              | 
            -Mussels (Mytilus spp.,             Perna spp.): | 
              | 
              | 
        
        
            |   | 
            0307.31 | 
            -- Live, fresh or chilled | 
            35% | 
              | 
        
        
            |   | 
            0307.39 | 
            -- Other | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Cuttlefish (Sepia             officinalis, Rossia macrosoma, Septiola spp.) and  squid             (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis             spp.): | 
              | 
              | 
        
        
            |   | 
            0307.41 | 
            -- Live, fresh or             chilled | 
            35% | 
              | 
        
        
            |   | 
            0307.49 | 
            -- Other | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Octopus (Octopus spp.): | 
              | 
              | 
        
        
            |   | 
            0307.51 | 
            -- Live, fresh or chilled | 
            35% | 
              | 
        
        
            |   | 
            0307.59 | 
            -- Other | 
            35% | 
              | 
        
        
            |   | 
            0307.60 | 
            - Snails, other than sea snails | 
            35% | 
              | 
        
        
            |   | 
              | 
            - Other, including flours,             meals and pellets, of aquatic invertebrates other than crustaceans,             fit for human  
            consumption : | 
              | 
              | 
        
        
            |   | 
            0307.91 | 
            -- Live, fresh or             chilled | 
            35% | 
              | 
        
        
            |   | 
            0307.99 | 
            -- Other | 
            35% |