HS Heading 0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before, or during the smoking process
44 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 |
|---|---|---|---|---|---|---|---|---|
| 03052010 | Livers And Roes,Dried,Smoked,Salted Or In Brine, Wra./Can.Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03052090 | Livers And Roed, Dried,Smoked,Salted Or In Brine,Nes | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03053110 | Tilapias (Oreochromis spp), catfish ......and snakeheads (Channa spp),Wrapped/canned upt | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03053190 | Tilapias (Oreochromis spp), catfish ......and snakeheads (Channa spp), EXCL.Wrapped/c | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03053210 | Fish of the families Bregmacerotidae, Euclichthyidae, ..Muraenolepididae,Wrapped/canned | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03053290 | Fish of the families Bregmacerotidae, Euclichthyidae, .., EXCL.Wrapped/canned upto 2. | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03053910 | Fish of the families Bregmacerotidae, Euclichthyidae,.., NES, Wrapped/canned upto 2.5 K | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03053990 | Fish of the families Bregmacerotidae, Euclichthyidae,.., NES, EXCL. Wrapped/canned u | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03054110 | Smoked Pacific, Atlantic & Danuve Salmon & Fillets, Wra./Can. Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03054190 | Smoked Pacific, Atlantic & Danuve Salmon & Fillets, Nes | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03054210 | Smoked Herring (Incl. Fillets), Wrapped/Canned Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03054290 | Smoked Herrings (Incl. Fillets),Nes | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03054310 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus . chrysogaster) Wrapped/canned u | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03054390 | Other Trout (Salmo trutta, Oncorhynchus mykiss, .. apache and Oncorhynchus chrysogaster) | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03054410 | Tilapias (Oreochromis spp), catfish (Pangasius spp, Silurus spp, ....(Channa spp) Wrappe | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03054490 | Other Tilapias (Oreochromis spp), ....(Anguilla spp), Nile perch (Lates niloticus) and s | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03054910 | Smoked Fish (Excl.Salmon And Herring), & Fillets Wrapped/Canned Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03054990 | Smoked Fish Excl. Salmon And Herring & Fillets, Nes | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03055110 | DRIED FISH COD(GADUS MORHUA,GADUS OGAC,GADUS MACROPHALUS) WRAPPED/CANNED UPTO 2.5KG | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03055190 | DRIED FISH COD(GADUS MORHUA,GADUS OGAC,GADUS MACROCEPHALUS),NES | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03055210 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ict | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03055290 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ict | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03055310 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonid | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03055390 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonid | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03055410 | Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sa | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03055490 | Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sa | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03055910 | OTHER DRIED FISH(EXCL.COD) WRAPPED/CANNED UPTO 2.5KG | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03055990 | OTHER DRIED FISH(EXCL.COD),NES | 25 | 10 | 15 | 5 | 5 | 0 | 69.45% |
| 03056110 | Herrings Salted Or In Brine But Not Dried Or Smoked,Wrapped/Canned Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03056190 | Herrings Salted Or In Brine But Not Dried Or Smoked, Nes | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03056210 | Cod Salted Or In Brine But Not Dried Or Smoked,Wrapped/Canned Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03056290 | Cod Salted Or In Brine But Not Dried Or Smoked,Nes | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03056310 | Anchovies Salted Or In Brine But Not Dried Or Smoked, Wrapped/Canned Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03056390 | Anchovies Salted Or In Brine But Not Dried Or Smoked, Nes | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03056410 | Tilapias (Oreochromis spp), catfish (Pangasius spp, Silurus spp, ...(Channa spp) Wrapped | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03056490 | Other Tilapias (Oreochromis spp), catfish (Pangasius spp, Silurus spp, ... and snakehea | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03056910 | Other Fish,Nes,Salted Or In Brine But Not Dried Or Smoked, Wra./Can. Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03056990 | Other Fish,Nes,Salted Salted Or In Brine But Not Dried Or Smoked, Nes | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03057110 | Shark fins Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03057190 | Other Shark fins | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03057210 | Fish heads, tails and maws Wrapped/canned upto 2.5 Kg | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03057290 | Other Fish heads, tails and maws | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03057910 | Other edible fish offal : Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03057990 | Other edible fish offal : | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 1,433,554,855 (6,222,521 kg) under this heading, across 9 of its 44 tariff lines. The remaining 35 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 1,697,262 kg | BDT 428,395,089 |
| January 2026 | 6 | 1,512,156 kg | BDT 387,929,757 |
| February 2026 | 3 | 1,168,081 kg | BDT 301,160,846 |
| March 2026 | 5 | 606,494 kg | BDT 157,016,080 |
| April 2026 | 3 | 848,792 kg | BDT 108,062,550 |
| May 2026 | 4 | 389,736 kg | BDT 50,990,533 |
The largest lines by assessable value in May 2026:
- 03055990 — OTHER DRIED FISH(EXCL.COD),NES — BDT 49,765,671
- 03055290 — Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ict — BDT 635,810
- 03054110 — Smoked Pacific, Atlantic & Danuve Salmon & Fillets, Wra./Can. Upto 2.5kg — BDT 587,402
- 03055410 — Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sa — BDT 1,650
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.