HS Heading 0303
Fish; frozen, excluding fish fillets and other fish meat of heading 0304
88 tariff lines in this heading, within chapter 03 (Fish and crustaceans, molluscs and other aquatic invertebrates). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 03031110 | SOCKEYE SALMON (RED SALMON) ONCORHYNCHUS NERKA WRA/CANNED UPTO 2.5KG | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03031190 | SOCKEYE SALMON (RED SALMON) ONCORHYNCHUS MERKA,NES | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03031210 | Other Pacific salmon (Oncorhynchus gorbuscha, ...sou and Oncorhynchus rhodurus) Wrapped/ | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03031290 | Other Pacific salmon (Oncorhynchus gorbuscha, ... kisutch, Oncorhynchus masou and Oncorh | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03031310 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), Wrapped/canned upto 2.5 K | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03031390 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), EXCL. Wrapped/canned upto | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03031410 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus ..Oncorhynchus chrysogaster) Wrap | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03031490 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus ..Oncorhyn chrysogaster) EXCL.Wra | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03031910 | PACIFIC SALMON EXCCLUDING LIVERS AND ROSE, OTHER WRAPPED/CANNED UPTO 2.5KG | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03031990 | PACIFIC SALMON EXCCLUDING LIVERS AND ROSE, OTHER,NES | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03032310 | Tilapias (Oreochromis spp) Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03032390 | Other Tilapias (Oreochromis spp) | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03032410 | Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus spp) Wrapped/canned upto 2.5 | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03032490 | Other Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus spp) | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03032510 | Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon ..piceus) Wrapped/canned u | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03032590 | Other Carp (Cyprinus carpio, Carassius carassius, .. spp, Cirrhinus spp, Mylopharyngodon | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03032610 | Eels (Anguilla spp), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03032690 | Eels (Anguilla spp), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03032910 | FISH FROZEN..WRAPPED/CANNED UPTO 2.5KG RUHI,KATLA,MRIGLE,PANGASH,KARP AND ALIKE | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03032990 | Fish frozen.. Excl. wrapped/canned upto 2.5kg ruhi, katla,..,karp and alike Other | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03033110 | Frozen Halibut (Excl. Livers & Roes) Wrapped/Canned Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03033190 | Frozen Halibut (Excl. Livers & Roes),nes | 15 | 0 | 15 | 5 | 0 | 0 | 37.25% |
| 03033210 | Frozen Plaice, (Excl. Livers & Roes), Wrapped/Canned upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03033290 | Frozen Plaice, (Excl. Livers & Roes),nes | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03033310 | Frozen Sole, (Excl. Libers & Roes), Wrapped/Canned Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03033390 | Frozen Sole, (Excl.Livers & Roes),nes | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03033410 | Turbots (Psetta maxima) Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03033490 | Other Turbots (Psetta maxima) | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03033910 | Frozen Flat Fish,(Excl.Livers & Roes),Excl.Halibut,Plaice & Sole Wrapped/Cann upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03033990 | Frozen Flat Fish,(Excl.Livers & Roes), Excl. Halibut,Plaice And Sole,nes | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03034110 | Frozen Albacore Or Longfinned Tunas(Excl.Livers & Roes)Wrapped/Canned upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03034190 | Frozen Albacore Or Longfinned Tunas,(Excl.Livers & Roes),nes | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03034210 | Frozen Yellowfin Tunas, (Excl. Livers & Roes),Wrapped/Canned upto 2.5kg | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03034290 | Frozen Yellowfin Tunas, (Excl. Livers & Roes),nes | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03034310 | Frozen Skipjack Or Stripe-Bellied Bonito(Excl.Livers & Roes)Wrap./Can. upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03034390 | Frozen Skipjack Or Stripe-Bellied Bonito(Excl.Livers & Roes),nes | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03034410 | BIGEYE TUNAS (THUNNUS OBESUS) WRAPPED/CANNED UPTO 2.5KG | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03034490 | BIGEYE TUNAS (THUNNUS OBESUS),NES | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03034510 | ATLANTIC & PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS....) WRAPPED/CANNED UPTO 2.5KG | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03034590 | OTHER ATLANTIC & PACIFIC BLUEFIN TUNAS (THUNNUS..) EXCL WRAPPED/CANNED UPTO 2.5KG | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03034610 | SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) WRAPPED/CANNED UPTO 2.5KG | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03034690 | SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII),NES | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03034910 | Frozen Tunas, Nes, (Excl. Livers & Roes),Wrapped/Canned upto 2.5kg | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03034990 | Frozen Tunas, Nes, (Excl. Livers & Roes),nes | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03035110 | Herrings (Clupea harengus,Clupea pallasii), Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03035190 | Herrings (Clupea harengus,Clupea pallasii), NES | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03035310 | Sardines (Sardina pilchardus, Sardinops spp), sardinella .. (Sprattus sprattus), Wrapped | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03035390 | Sardines (Sardina pilchardus, Sardinops spp), sardinella.. (Sprattus sprattus), EXCL.Wra | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03035410 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Wrapped/canned up | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03035490 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), EXCL. Wrapped/can | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03035510 | Jack and horse mackerel (Trachurus spp) Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03035590 | Other Jack and horse mackerel (Trachurus spp) | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03035610 | Cobia (Rachycentron canadum) Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03035690 | Other Cobia (Rachycentron canadum) | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03035710 | Swordfish (Xiphias gladius), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03035790 | Swordfish (Xiphias gladius), EXCL.Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03035910 | Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03035990 | Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03036310 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03036390 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03036410 | Haddock (Melanogrammus aeglefinus), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03036490 | Haddock (Melanogrammus aeglefinus), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03036510 | Coalfish (Pollachius virens), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03036590 | Coalfish (Pollachius virens), EXCL. Wrapped/canned upto 2.5 Kg | 15 | 0 | 15 | 5 | 0 | 0 | 37.25% |
| 03036610 | Hake (Merluccius spp, Urophycis spp), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03036690 | Hake (Merluccius spp, Urophycis spp), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03036710 | Alaska Pollack (Theraga chalcogramma)Wrapped/canned upto 2.5 Kg | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03036790 | Other Alaska Pollack (Theraga chalcogramma) | 15 | 0 | 15 | 5 | 0 | 0 | 37.25% |
| 03036810 | Blue whitings (Micromesistius poutassou, Micromesistius australis) Wrapped/canned upto 2 | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03036890 | Other Blue whitings (Micromesistius poutassou, Micromesistius australis) | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03036910 | Fish of the families Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03036990 | Other Fish of the families | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03038110 | Dogfish and other sharks, Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03038190 | Dogfish and other sharks, EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03038210 | Rays and skates (Rajidae) Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03038290 | Other Rays and skates (Rajidae) | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03038310 | Toothfish (Dissostichus spp), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03038390 | Toothfish (Dissostichus spp), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03038410 | Seabass (Dicentrarchus spp), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03038490 | Seabass (Dicentrarchus spp), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03038910 | Other fish, excluding livers and roes :Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03038990 | Other fish, excluding livers and roes : | 15 | 0 | 15 | 5 | 0 | 0 | 37.25% |
| 03039110 | Livers, roes and milt Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03039190 | Other Livers, roes and milt excl. Wrapped/canned upto 2.5 kg | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03039210 | Shark Fish Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03039290 | Other Shark Fish excl. Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03039910 | Other Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03039990 | Other excl. Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 2,611,146,600 (20,962,313 kg) under this heading, across 14 of its 88 tariff lines. The remaining 74 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 8 | 3,364,055 kg | BDT 443,286,924 |
| January 2026 | 13 | 4,695,172 kg | BDT 597,217,202 |
| February 2026 | 9 | 3,783,142 kg | BDT 540,041,740 |
| March 2026 | 10 | 2,529,546 kg | BDT 346,305,703 |
| April 2026 | 10 | 3,151,779 kg | BDT 324,431,321 |
| May 2026 | 9 | 3,438,619 kg | BDT 359,863,710 |
The largest lines by assessable value in May 2026:
- 03038990 — Other fish, excluding livers and roes : — BDT 194,435,218
- 03035490 — Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), EXCL. Wrapped/can — BDT 69,529,386
- 03032990 — Fish frozen.. Excl. wrapped/canned upto 2.5kg ruhi, katla,..,karp and alike Other — BDT 48,705,834
- 03035990 — Wrapped/canned upto 2.5 kg — BDT 27,066,526
- 03032490 — Other Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus spp) — BDT 11,567,269
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.