HS Heading 0304
Fish fillets and other fish meat (whether or not minced); fresh, chilled or frozen
96 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 |
|---|---|---|---|---|---|---|---|---|
| 03043110 | Tilapias (Oreochromis spp), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03043190 | Tilapias (Oreochromis spp), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03043210 | Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus spp), Wrapped/canned upto 2. | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03043290 | Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus spp), EXCL. Wrapped/canned u | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03043310 | Nile Perch (Lates niloticus),Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03043390 | Nile Perch (Lates niloticus), EXCL.Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03043910 | Other than Nile Perch (Lates niloticus), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03043990 | Other than Nile Perch (Lates niloticus), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03044110 | Fresh or chilled fillets of other fish :Pacific salmon (Oncorhynchus..), Wrapped/canned | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03044190 | Fresh or chilled fillets of other fish :Pacific salmon (Oncorhynchus..), EXCL. Wrapped/c | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03044210 | Trout (Salmo trutta, Oncorhynchus mykiss, ... chrysogaster), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03044290 | Trout (Salmo trutta, Oncorhynchus mykiss, ... chrysogaster), EXCL. Wrapped/canned upto 2 | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03044310 | Flat fish (Pleuronectidae, Bothidae, .Citharidae), Wrapped/canned upto 2.5 Kg , | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03044390 | Flat fish (Pleuronectidae, Bothidae, .Citharidae), EXCL. Wrapped/canned upto 2.5 Kg , | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03044410 | Fish of the families Bregmacerotidae, Euclichthyidae, , Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03044490 | Fish of the families Bregmacerotidae, Euclichthyidae, , EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03044510 | Swordfish (Xiphias gladius, Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03044590 | Swordfish (Xiphias gladius, EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03044610 | Toothfish (Dissostichus spp), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03044690 | Toothfish (Dissostichus spp), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03044710 | Dogfish and other sharks | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03044790 | Dogfish and other sharks | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03044810 | Rays and skates (Rajidae) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03044890 | Rays and skates (Rajidae) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03044910 | Other than Toothfish (Dissostichus spp), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03044990 | Other than Toothfish (Dissostichus spp), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03045110 | Other, fresh or chilled : Tilapias (Oreochromis spp), ...Channa spp), Wrapped/canned upt | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03045190 | Other, fresh or chilled : Tilapias (Oreochromis spp), ...Channa spp), EXCL. Wrapped/cann | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03045210 | Salmonidae, Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03045290 | Salmonidae, EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03045310 | Fish of the families Bregmacerotidae, ...and Muraenolepididae, Wrapped/canned upto 2.5 K | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03045390 | Fish of the families Bregmacerotidae, ...and Muraenolepididae, EXCL. Wrapped/canned upto | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03045410 | Swordfish (Xiphias gladius), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03045490 | Swordfish (Xiphias gladius), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03045510 | Toothfish (Dissostichus spp), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03045590 | Toothfish (Dissostichus spp), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03045610 | Dogfish and other shark | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03045690 | Dogfish and other shark | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03045710 | Rays and skates (Rajidae) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03045790 | Rays and skates (Rajidae) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03045910 | Toothfish (Dissostichus spp), NES, Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03045990 | Toothfish (Dissostichus spp), NES, EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03046110 | Tilapias (Oreochromis spp), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03046190 | Tilapias (Oreochromis spp), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03046210 | Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus spp), Wrapped/canned upto 2. | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 03046290 | Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus spp), EXCL. Wrapped/canned u | 25 | 20 | 15 | 5 | 5 | 0 | 84.4% |
| 03046310 | Nile Perch (Lates niloticus), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03046390 | Nile Perch (Lates niloticus), EXCL.Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03046910 | Nile Perch (Lates niloticus), NES, Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03046990 | Nile Perch (Lates niloticus), NES, EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03047110 | Frozen fillets of fish of the families .. :Cod (Gadus morhua, Gadus ogac, Gadus..)Wrappe | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03047190 | Frozen fillets of fish of the families..:Cod (Gadus morhua, Gadus ogac,Gadus..) EXCL.Wra | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03047210 | Haddock (Melanogrammus aeglefinus), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03047290 | Haddock (Melanogrammus aeglefinus), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03047310 | Coalfish (Pollachius virens), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03047390 | Coalfish (Pollachius virens), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03047410 | Hake (Merluccius spp, Urophycis spp), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03047490 | Hake (Merluccius spp, Urophycis spp), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03047510 | Alaska Pollack (Theragra chalcogramma), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03047590 | Alaska Pollack (Theragra chalcogramma), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03047910 | Other than Alaska Pollack (Theragra chalcogramma), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03047990 | Other than Alaska Pollack (Theragra chalcogramma), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03048110 | Pacific salmon (Oncorhynchus nerka, ... salmon (Hucho hucho), Wrapped/canned upto 2.5 Kg | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03048190 | Pacific salmon (Oncorhynchus nerka, ... salmon (Hucho hucho), NES, Wrapped/canned upto 2 | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03048210 | Trout (Salmo trutta, Oncorhynchus mykiss, ...orhynchus chrysogaster), Wrapped/canned upt | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03048290 | Trout (Salmo trutta, Oncorhynchus mykiss, ...orhynchus chrysogaster), EXCL. Wrapped/cann | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03048310 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,...Citharidae), Wrapped/canned upto 2 | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03048390 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,...Citharidae), EXCL. Wrapped/canned | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03048410 | Swordfish (Xiphias gladius), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03048490 | Swordfish (Xiphias gladius), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03048510 | Toothfish (Dissostichus spp), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03048590 | Toothfish (Dissostichus spp), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03048610 | Herrings (Clupea harengus, Clupea pallasii), Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03048690 | Herrings (Clupea harengus, Clupea pallasii), EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03048710 | Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito...pelamis),Wrapped/canne | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03048790 | Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito...pelamis), EXCL. Wrappe | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03048810 | Dogfish, other sharks, rays and skates (Rajidae) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03048890 | Dogfish, other sharks, rays and skates (Rajidae) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03048910 | Tunas (of the genus Thunnus), skipjack or stripe-bellied ,NES, Wrapped/canned upto 2.5 K | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 03048990 | Tunas (of the genus Thunnus), skipjack or stripe-bellied , NES, EXCL.Wrapped/canned upto | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03049110 | Swordfish (Xiphias gladius), Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03049190 | Swordfish (Xiphias gladius), NES Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03049210 | Toothfish (Dissostichus spp.), Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03049290 | Toothfish (Dissostichus spp.), NES Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03049310 | Tilapias (Oreochromis spp), catfish (Pangasius spp, . and snakeheads (Channa spp) Wrappe | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03049390 | Other Tilapias (Oreochromis spp), catfish (Pangasius spp, Silurus spp, ... and snakehea | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03049410 | Alaska Pollack (Theraga chalcogramma) Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03049490 | Other Alaska Pollack (Theraga chalcogramma) | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03049510 | Fish of the families Bregmacerotidae, ...ollack (Theraga chalcogramma) Wrapped/canned u | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03049590 | Other Fish of the families Bregmacerotidae, Euclichthyidae, . Alaska Pollack (Theraga c | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
| 03049610 | Dogfish and other sharks | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03049690 | Dogfish and other sharks | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03049710 | Rays and skates (Rajidae) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03049790 | Rays and skates (Rajidae) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03049910 | Fish fillets&othr fish meat (whe.r or not minced), frsh, chi.or frozn, NES Wra | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03049990 | Fish fillets&othr fish meat (whe.r or not minced), frsh, chi.or frzn, NES Excl | 25 | 0 | 15 | 5 | 5 | 0 | 54.5% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 110,200,749 (585,312 kg) under this heading, across 8 of its 96 tariff lines. The remaining 88 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 4 | 289,718 kg | BDT 55,546,336 |
| January 2026 | 5 | 85,994 kg | BDT 16,187,273 |
| February 2026 | 2 | 74,989 kg | BDT 14,059,148 |
| March 2026 | 3 | 112 kg | BDT 112,357 |
| April 2026 | 4 | 35,303 kg | BDT 5,816,712 |
| May 2026 | 6 | 99,196 kg | BDT 18,478,923 |
The largest lines by assessable value in May 2026:
- 03046290 — Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus spp), EXCL. Wrapped/canned u — BDT 17,270,052
- 03048110 — Pacific salmon (Oncorhynchus nerka, ... salmon (Hucho hucho), Wrapped/canned upto 2.5 Kg — BDT 1,142,170
- 03048790 — Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito...pelamis), EXCL. Wrappe — BDT 49,554
- 03048990 — Tunas (of the genus Thunnus), skipjack or stripe-bellied , NES, EXCL.Wrapped/canned upto — BDT 9,852
- 03048690 — Herrings (Clupea harengus, Clupea pallasii), EXCL. Wrapped/canned upto 2.5 Kg — BDT 6,157
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.