Chapitre 03 · Poissons et crustacés
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)
0305.42.00
- Statut de la ligne
- Officiel
- Référence
- EAC CET 2022, Schedule 1
- Droit de douane
- 25 %
- Catégorie 25 · produits finis
- TVA
- Valeur en douane et droits perçus, hors TVA
- Droit d'accises
- 0
- Ne s'applique pas à cette ligne
- Unité statistique
- kg
- En vigueur depuis le 1 juillet 2022
Droits et taxes à l'importation
Tous les droits et taxes perçus à l'importation de cette marchandise, pour une origine hors CAE. Les montants forfaitaires dépendent du poids ou du nombre de conteneurs.
| Droit ou taxe | Taux | Base | Statut |
|---|---|---|---|
DD
Droit de douane (TEC CAE)
Indicatif
Exonéré si origine CAE
PrécisionsLe taux applicable dépend de la bande du TEC CAE à laquelle appartient la ligne tarifaire (0 %, 10 %, 25 % ou 35 %). Il n'y a pas de taux unique : voir le simulateur et le tarif détaillé par code SH. |
25 % | Valeur en douane | Indicatif |
VAT
Taxe sur la valeur ajoutée (nationale)
Indicatif
PrécisionsLa TVA est un impôt national, pas une taxe de la CAE : son taux varie selon l'État membre où l'importation est dédouanée (par exemple 16 % au Kenya, 18 % en Tanzanie, en Ouganda et au Rwanda, à la date de publication). Aucun taux unique n'est appliqué ici : vérifiez le taux en vigueur auprès de l'administration fiscale nationale compétente avant toute estimation. |
non chiffré | Valeur en douane et droits perçus, hors TVA | Indicatif |
Autres lignes de la position 0305
- 0305.20.00 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 25 %
- 0305.31.00 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., 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 25 %
- 0305.32.00 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 families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 25 %
- 0305.39.00 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 25 %
- 0305.41.00 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 tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 25 %
- 0305.43.00 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 mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 25 %
- 0305.44.00 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) 25 %
- 0305.49.00 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 25 %
- 0305.51.00 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) 25 %
- 0305.52.00 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, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 25 %
- 0305.53.00 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 families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 25 %
- 0305.54.00 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 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 spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) 25 %
- 0305.59.00 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 — Other 25 %
- 0305.61.00 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) 25 %
- 0305.62.00 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) 25 %
- 0305.63.00 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.) 25 %
- 0305.64.00 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 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.) 25 %
- 0305.69.00 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 — Other 25 %
- 0305.71.00 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 25 %
- 0305.72.00 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 25 %
Sources 2
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (nouvel onglet), EAC Secretariat, institutional repository
Consulté le
-
02
East African Community, Customs Union (nouvel onglet), East African Community (eac.int)
Consulté le