Chapter 03 · Fish and crustaceans
Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 — Albacore or longfinned tunas (Thunnus alalunga)
0303.41.00
- 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 0303
- 0303.11.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99 — Sockeye salmon (red salmon) (Oncorhynchus nerka) 25%
- 0303.12.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99 — Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 25%
- 0303.13.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99 — Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 25%
- 0303.14.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99 — Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 25%
- 0303.19.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99 — Other 25%
- 0303.23.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — 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 (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.),excluding edible fish offal of subheadings 0303.91 to 0303.99 — Tilapias (Oreochromis spp.) 25%
- 0303.24.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — 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 (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.),excluding edible fish offal of subheadings 0303.91 to 0303.99 — Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 25%
- 0303.25.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — 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 (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.),excluding edible fish offal of subheadings 0303.91 to 0303.99 — Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) 25%
- 0303.26.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — 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 (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.),excluding edible fish offal of subheadings 0303.91 to 0303.99 — Eels (Anguilla spp.) 25%
- 0303.29.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — 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 (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.),excluding edible fish offal of subheadings 0303.91 to 0303.99 — Other 25%
- 0303.31.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99 — Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 25%
- 0303.32.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99 — Plaice (Pleuronectes platessa) 25%
- 0303.33.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99 — Sole (Solea spp.) 25%
- 0303.34.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99 — Turbots (Psetta maxima) 25%
- 0303.39.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99 — Other 25%
- 0303.42.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 — Yellowfin tunas (Thunnus albacares) 25%
- 0303.43.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 — Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) 25%
- 0303.44.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 — Bigeye tunas (Thunnus obesus) 25%
- 0303.45.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 — Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 25%
- 0303.46.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 — Southern bluefin tunas (Thunnus maccoyii) 25%
Sources 2
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository
Accessed on
-
02
East African Community, Customs Union (new tab), East African Community (eac.int)
Accessed on