| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 | 5% | I | 1<sup>*</sup> |
| 0304 | Fish fillets and other fish meat (whether or not minced), frozen | 5% | I | 2* |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish,fit for human consumption | 5% | I | 3* |
| 0306 | Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption | 5% | I | 4* |
| 0307 | Molluscs, whether in shell or not, frozen, dried, salted or in brine:aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption | 5% | I | 5* |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption | 5% | I | 6* |
| 0303 | All goods (other than fresh or chilled) and put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] | 5% | I | 2 |
| 0304 | All goods (other than fresh or chilled) and put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] | 5% | I | 2 |
| 0305 | All goods (other than fresh or chilled) and put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] | 5% | I | 2 |
| 0306 | All goods (other than fresh or chilled) and put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] | 5% | I | 2 |
| 0307 | All goods (other than fresh or chilled) and put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] | 5% | I | 2 |
| 0308 | All goods (other than fresh or chilled) and put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] | 5% | I | 2 |
| 3 | Fish seeds, prawn/shrimp seeds whether or not processed, cured or in frozen state [other than I goods falling under Chapter 3 and attracting 2.5%] | 0% | - | 18 |
| 0301 | Live fish | 0% | - | 19 |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | 0% | - | 20 |
| 0303 | All goods [other than fresh or chilled] other than those put up in unit container and,—(a) bearing a registered brand name: or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] | 0% | - | 22 |
| 0304 | Fish fillets and other fish (whether or not minced), fresh or chilled | 0% | - | 21 |
| 0305 | All goods [other than fresh or chilled] other than those put up in unit container and,—(a) bearing a registered brand name: or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] | 0% | - | 22 |
| 0306 | All goods, fresh or chilled | 0% | - | 21 |
| 0307 | All goods, fresh or chilled | 0% | - | 21 |
| 0308 | All goods, fresh or chilled | 0% | - | 21 |
| 0304 | All goods, fresh or chilled | 0% | - | 21 |
| 0304 | All goods [other than fresh or chilled] other than those put up in unit container and,—(a) bearing a registered brand name: or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] | 0% | - | 22 |
| 0306 | All goods [other than fresh or chilled] other than those put up in unit container and,—(a) bearing a registered brand name: or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] | 0% | - | 22 |
| 0306 | Crustaceans, whether in shell or not, live, fresh or chilled crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled | 0% | - | 22 |
| 0307 | All goods [other than fresh or chilled] other than those put up in unit container and,—(a) bearing a registered brand name: or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] | 0% | - | 22 |
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrate other than crustaceans and molluscs, live, fresh or chilled | 0% | - | 23 |
| 0308 | All goods [other than fresh or chilled] other than those put up in unit container and,—(a) bearing a registered brand name: or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] | 0% | - | 22 |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled | 0% | - | 24 |
