Frozen fish (excluding fish fillets and other fish meat of heading 0304)
HS Code | Description | GST% |
|---|---|---|
| 030310 | Frozen Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus" | 5% |
| 030312 | Frozen Pacific salmon (excluding sockeye salmon "red salmon") | 5% |
| 030319 | Frozen salmonidae (excluding trout and Pacific, Atlantic and Danube salmon) | 5% |
| 030331 | Frozen lesser or Greenland halibut "Reinhardtius hippoglossoides", Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepis" | 5% |
| 030345 | Frozen Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) | 5% |
| 030359 | Frozen anchovies "Engraulis spp.", Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jacks, crevalles "Caranx spp.", silver pomfrets "Pampus spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "Mallotus villosus", Kawakawa "Euthynnus affinis", bonitos "Sarda spp.", marlins, sailfishes and spearfish "Istiophoridae" | 5% |