03055400
- - 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), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.) , jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum) , silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.) , marlins, sailfishes, spearfish (Istiophoridae)
Base CD in the schedule: 10%
Full product scope and CD — PDF page 12Additional customs duty reference: No ACD amount assigned from the tariff slab alone. Import schemes and the exceptions must still be checked; this is not a confirmed zero.
SRO 1063 — clause 1(i)(c) and 3, page 1Regulatory duty in SRO 1064 — subject to exemptions and the product conditions:
- 4% — Fish species and preparation specified in the entryEntry 25, PDF page 3
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 03055400
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 3
Conditional concessions: Check the full Fifth Schedule