Chapter 03 · Fish and crustaceans
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Frozen fillets of other fish — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
0304.83.00
- 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 0304
- 0304.31.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of 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.) — Tilapias (Oreochromis spp.) 25%
- 0304.32.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of 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.) — Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 25%
- 0304.33.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of 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.) — Nile Perch (Lates niloticus) 25%
- 0304.39.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of 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.) — Other 25%
- 0304.41.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of other fish — 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%
- 0304.42.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of other fish — Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 25%
- 0304.43.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of other fish — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 25%
- 0304.44.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of other fish — Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 25%
- 0304.45.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of other fish — Swordfish (Xiphias gladius) 25%
- 0304.46.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of other fish — Toothfish (Dissostichus spp.) 25%
- 0304.47.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of other fish — Dogfish and other sharks 25%
- 0304.48.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of other fish — Rays and skates (Rajidae) 25%
- 0304.49.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Fresh or chilled fillets of other fish — Other 25%
- 0304.51.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Other, fresh or chilled — 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%
- 0304.52.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Other, fresh or chilled — Salmonidae 25%
- 0304.53.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Other, fresh or chilled — Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 25%
- 0304.54.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Other, fresh or chilled — Swordfish (Xiphias gladius) 25%
- 0304.55.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Other, fresh or chilled — Toothfish (Dissostichus spp.) 25%
- 0304.56.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Other, fresh or chilled — Dogfish and other sharks 25%
- 0304.57.00 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Other, fresh or chilled — Rays and skates (Rajidae) 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