This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

Pakistan Customs Tariff for HS Code 030479

Fish fillets; frozen, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae other than cod, haddock, coalfish, hake, and Alaska pollock

See Pakistan national PCT codes and FY 2026–27 base duties

WITS 2023 historical MFN average

Reported average: 20%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 1 of 1. Excluded from the average: 0.

Reported ad-valorem range: 20%–20%.

Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.

Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment.

WITS observation for this code and year

UN Comtrade H6 descriptions (HS 2022)

WITS API definitions: reported averages and excluded national lines

Direct HS code answer for Pakistan

Pakistan HS Code 030479: 20.00% (2023 MFN average)

The source reports an indicative HS6 MFN average of 20.00% (2023 MFN average) for Fish fillets; frozen, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae other than cod, haddock, coalfish, hake, and Alaska pollock.Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

Customs tariff summary

Country
Pakistan
HS / tariff code
030479
Description
Fish fillets; frozen, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae other than cod, haddock, coalfish, hake, and Alaska pollock
Chapter
03 —
Heading
0304
Subheading
030479
Indicative MFN HS6 average
20.00% (2023 MFN average)
VAT / tax
Check local VAT and excise rules for the import destination.
Unit / basis
Not listed in this tariff line
Source / vintage
WITS / UNCTAD TRAINS — 2023 MFN HS6 reference

Historical MFN average

20.00% (2023 MFN average)

Import permission

not assessed

Pakistan national customs-duty references — FY 2026–27

These eight-digit PCT codes share the prefix 030479. The FBR schedule reports the base customs duty (CD), separately from the historical WITS average above. Checked 2026-09-14; no line-level effective date is inferred.

CD is not the total import charge. Additional customs duty, regulatory duty, taxes, trade remedies, origin treatment and conditional concessions require separate checks.

Description excerpts are provided for navigation. Read the linked PDF page, headings and continuation text for the full product scope. A listed duty does not establish import permission.

Additional duties and conditional concessions — rules from July 2026

Reviewed 2026-09-15. SRO 1063/2026 (additional customs duty, ACD) and SRO 1064/2026 (regulatory duty, RD) take effect on 2026-07-01. The references below are separate from base CD. They do not calculate the amount due for your shipment.

Sales tax and advance income tax references

Checked 2026-09-22. These taxes require separate review of exemptions, schedules, importer status and valuation. A code mention is navigation only; no rate or eligibility is assigned.

Check ACD exemptions and import schemes first

Paragraph 3 of SRO 1063 lists exemptions for manufacturing or production machinery in chapters 84–85, chapter 99 imports, qualifying Fifth Schedule imports, baggage, temporary imports and specified schemes. Merely belonging to a chapter or finding a code in the Fifth Schedule does not establish eligibility.

The Fifth Schedule ACD exemption excludes Part I entries 30, 33 and 35, and Part III entries 102, 111, 116 (except xvi), 117 and 118. Imports under SROs 655/2006 and 656/2006 have a separate 2% rule; check the exemptions and vehicle provisions before applying it.

Vehicles require their assembly condition and engine capacity: paragraph 1(ii)(b)(ii) specifies 2% for certain CKD vehicles; paragraph 3(x) exempts specified CKD vehicles up to 1,000cc and CBU vehicles up to 850cc. Paragraph 3(xi) lists three exact PCT exemptions. Check the complete scheme conditions. ACD uses the customs value determined under sections 25 or 25A.

ACD exceptions and valuation — SRO 1063, page 2

Regulatory duty needs product and import details

The 687 numbered SRO 1064 table entries have been reviewed. Matched references below retain heading rules, product exclusions and value bands. A code may have several treatments. Unmatched printed codes require classification review; absence of a matched rule is not a confirmed zero. Its paragraphs 2–5 also cover conditional exemptions, home-appliance CKD/SKD kits, certain goods imported from Afghanistan and valuation of protected vehicles.

The Fifth Schedule RD exemption has different exceptions from ACD: Part I entries 22 and 23(v), and Part III entries 99, 100, 102, 116(iv), 116(xvi) and 146. Check each levy separately.

RD exemptions also cover the qualifying regimes in paragraph 2: SRO 678/2004, chapter 99, temporary imports under SRO 492/2009, specified seamless-pipe manufacturing inputs, rubber apron and cots, eligible new-entrant vehicle imports and local auto-parts inputs. The complete conditions remain controlling.

Product-only entry 686: 20%. Plums (allocha); no PCT code is specified in this entry. The source says “respective headings”; no national code has been assigned automatically. Read entry 686

Product-only entry 687: PKR 2,400 per minute. Cinematographic film; no PCT code is specified in this entry. The source says “respective headings”; no national code has been assigned automatically. Read entry 687

Concessions depend on eligibility

Fifth Schedule entries can require a specified use, importer, certification, quota, date or other conditions. Read the Part notes, table description and conditions, including text continued on later pages. A code occurrence is a place to review, not an exemption decision. The page links are a partial navigation index; no match does not mean no concession or no RD.

Complete Fifth Schedule and conditions

03047900

- - Other

Base CD in the schedule: 20%

Full product scope and CD — PDF page 10

Additional customs duty reference: 2% under the listed code/slab rule, before exemptions and import-scheme conditions.

SRO 1063 — clause 1(i)(a), page 1

Regulatory duty in SRO 1064 — subject to exemptions and the product conditions:

  • 14% — Fish fillets and other fish meat within heading 0304, excluding 03046200Entry 11, PDF page 1Matched through printed heading 03.04; the exclusions in that entry were checked.

This is RD only, not the total tax or the amount due for a particular shipment. Confirm the full product description in the PDF.

Sales tax and advance income tax — source references

Exact code mentions only, checked 2026-09-22. They do not establish applicability, exemption or a tax rate. Heading-based and product-only rules may also apply; consult the complete documents.

Sales Tax Act 1990 — consolidated through 30 June 2026: No exact code match — review the full document

Income Tax Ordinance 2001 — official consolidated reference: No exact code match — review the full document

Find regulatory duty and concession references for 03047900

Code mentions guide you to the documents. Review the full description, heading rules, exceptions and Part notes; no eligibility or total duty is inferred.

Regulatory duty: SRO 1064 page 1

Conditional concessions: Check the full Fifth Schedule

Import planning

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Details

HS Code
030479
Chapter
03 —
Heading
0304
Subheading
030479

Compare HS code 030479 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Related HS Codes (Heading 0304)

HS CodeDescriptionDuty
030431Fish fillets; fresh or chilled, tilapias (Oreochromis spp.)20.00% (2023 MFN average)WITS 2023 historical MFN average
030432Fish fillets; fresh or chilled, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)20.00% (2023 MFN average)WITS 2023 historical MFN average
030433Fish fillets; fresh or chilled, Nile perch (Lates niloticus)20.00% (2023 MFN average)WITS 2023 historical MFN average
030439Fish fillets; fresh or chilled, carp (as specified by the WCO), eels (Anguilla spp.), and snakeheads (Channa spp.)20.00% (2023 MFN average)WITS 2023 historical MFN average
030441Fish fillets; fresh or chilled, salmon, Pacific (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic (Salmo salar), Danube (Hucho hucho)20.00% (2023 MFN average)WITS 2023 historical MFN average
030442Fish fillets; fresh or chilled, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)20.00% (2023 MFN average)WITS 2023 historical MFN average
030443Fish fillets; fresh or chilled, flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)20.00% (2023 MFN average)WITS 2023 historical MFN average
030444Fish fillets; fresh or chilled, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae20.00% (2023 MFN average)WITS 2023 historical MFN average
030445Fish fillets; fresh or chilled, swordfish (Xiphias gladius)20.00% (2023 MFN average)WITS 2023 historical MFN average
030446Fish fillets; fresh or chilled, toothfish (Dissostichus spp.)20.00% (2023 MFN average)WITS 2023 historical MFN average
030447Fish fillets; fresh or chilled, dogfish and other sharks20.00% (2023 MFN average)WITS 2023 historical MFN average
030448Fish fillets; fresh or chilled, rays and skates (Rajidae)20.00% (2023 MFN average)WITS 2023 historical MFN average
030449Fish fillets; fresh or chilled, other than fish of heading 0304.420.00% (2023 MFN average)WITS 2023 historical MFN average
030451Fish meat, excluding fillets, whether or not minced; fresh or chilled, tilapias, catfish, carp, eels, Nile perch, and snakeheads20.00% (2023 MFN average)WITS 2023 historical MFN average
030452Fish meat, excluding fillets, whether or not minced; fresh or chilled, salmonidae20.00% (2023 MFN average)WITS 2023 historical MFN average
030453Fish meat, excluding fillets, whether or not minced; fresh or chilled, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae20.00% (2023 MFN average)WITS 2023 historical MFN average
030454Fish meat, excluding fillets, whether or not minced; fresh or chilled, swordfish (Xiphias gladius)20.00% (2023 MFN average)WITS 2023 historical MFN average
030455Fish meat, excluding fillets, whether or not minced; fresh or chilled, toothfish (Dissostichus spp.)20.00% (2023 MFN average)WITS 2023 historical MFN average
030456Fish meat; excluding fillets, whether or not minced; fresh or chilled, dogfish and other sharks20.00% (2023 MFN average)WITS 2023 historical MFN average
030457Fish meat; excluding fillets, whether or not minced; fresh or chilled, rays and skates (Rajidae)20.00% (2023 MFN average)WITS 2023 historical MFN average

Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.