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Eight EAC partner states

Chapter 03 · Fish and crustaceans

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

Simulate duties and taxes for this line Follow chapter 03
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.

Simulate duties and taxes
Import duties and taxes
Duty or tax Rate Base Status
DD Import duty (EAC CET) Indicative Exempt for EAC origin
Details

The 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
Details

VAT 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 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
  1. 01

    EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository

    Accessed on

  2. 02

    East African Community, Customs Union (new tab), East African Community (eac.int)

    Accessed on