Chapter 03 · Fish and crustaceans
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — 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), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
0302.44.00
- Line status
- Official
- Reference
- EAC CET 2022, Schedule 1
- Customs duty
- 25%
- Category 25 · finished goods
- VAT
- Customs value and duties collected, excluding VAT
- Excise duty
- 0
- Does not apply to this line
- Statistical unit
- kg
- In force since 1 July 2022
Import duties and taxes
All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.
| Duty or tax | Rate | Base | Status |
|---|---|---|---|
DD
Import duty (EAC CET)
Indicative
Exempt for EAC origin
DetailsThe applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code. |
25% | Customs value | Indicative |
VAT
Value added tax (national)
Indicative
DetailsVAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate. |
not quantified | Customs value and duties collected, excluding VAT | Indicative |
Other lines of heading 0302
- 0302.11.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99 — Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 25%
- 0302.13.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99 — Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 25%
- 0302.14.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99 — Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 25%
- 0302.19.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99 — Other 25%
- 0302.21.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of Subheadings 0302.91 to 0302.99 — Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 25%
- 0302.22.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of Subheadings 0302.91 to 0302.99 — Plaice (Pleuronectes platessa) 25%
- 0302.23.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of Subheadings 0302.91 to 0302.99 — Sole (Solea spp.) 25%
- 0302.24.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of Subheadings 0302.91 to 0302.99 — Turbots (Psetta maxima) 25%
- 0302.29.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of Subheadings 0302.91 to 0302.99 — Other 25%
- 0302.31.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Albacore or longfinned tunas (Thunnus alalunga) 25%
- 0302.32.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Yellowfin tunas (Thunnus albacares) 25%
- 0302.33.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) 25%
- 0302.34.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Bigeye tunas (Thunnus obesus) 25%
- 0302.35.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 25%
- 0302.36.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Southern bluefin tunas (Thunnus maccoyii) 25%
- 0302.39.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Other 25%
- 0302.41.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — 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), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Herrings (Cluppea harengus, Clupea pallasii) 25%
- 0302.42.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — 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), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Anchovies (Engraulis spp.) 25%
- 0302.43.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — 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), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 25%
- 0302.45.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading — 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), excluding edible fish offal of subheadings 0302.91 to 0302.99 — Jack and horse mackerel (Trachurus spp.) 25%
Sources 2
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository
Accessed on
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02
East African Community, Customs Union (new tab), East African Community (eac.int)
Accessed on