HS Heading 0307
Molluscs; whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process
56 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 |
|---|---|---|---|---|---|---|---|---|
| 03071110 | Oysters, Live, fresh or chilled, Wrapped/canned upto 2.5 Kg | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03071190 | Oysters, Live, fresh or chilled, EXCL. Wrapped/canned upto 2.5 Kg | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03071210 | Oysters, Frozen, Wrapped/canned upto 2.5 kg | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03071290 | Oysters, Frozen, Excl. Wrapped/canned upto 2.5 kg | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03071910 | Oysters, Live, fresh or chilled, NES, Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03071990 | Oysters, Live, fresh or chilled, NES, EXCL. Wrapped/canned upto 2.5 Kg | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03072110 | Scallops, Live, Fresh Or Chilled Wrapped/Canned Upto 2.5kg | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03072190 | Scallops, Live, Fresh Or Chilled,Nes | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03072210 | Scallops, including queen scallops, .. frozen Wrapped/canned upto 2.5 kg | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03072290 | Scallops, including queen scallops, .. frozen Excl. Wrapped/canned upto 2.5 kg | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 03072910 | OTHER LIVE, FRESH OR CHILLED WRAPPED/CANNED UPTO 2.5KG | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03072990 | OTHER LIVE, FRESH OR CHILLED, NES | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03073110 | Mussels,Live,Fresh Or Chilled Wrapped/Canned upto 2.5kg | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03073190 | Mussels, Live, Fresh Or Chilled,Nes | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03073210 | Mussels (Mytilus spp., perna spp.): Frozen Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03073290 | Mussels (Mytilus spp., perna spp.): Frozen Excl. Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03073910 | OTHER LIVE,FRESH OR CHILLED MUSSELS(EX.MYTILUS SPP.,PERNA SPP.)WRAPPED/CANNED UPTO 2.5KG | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03073990 | OTHER LIVE,FRESH OR CHILLED MUSSELS(EXCL.MYTILUS SPP.,PERNA SPP.),NES | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03074210 | Live, fresh or chilled | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03074290 | Live, fresh or chilled | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03074310 | Cuttle fish and squid , Frozen, Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03074390 | Cuttle fish and squid , Frozen, Excl. Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03074910 | OTH.CUTTLE FISH(EX.SEPIA OFFICINALIS,ROSSIA MACROSOMA,SEPIOLA.)WRAPPED/CANNED UPTO 2.5KG | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03074990 | OTH.CUTTLE FISH(EXCL.SEPIA OFFICINALIS,ROSSIA MACROSOMA,SEPIOLA ..),NES | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03075110 | Octopus Live, Fres Or Chilled, Wrapped/Canned Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03075190 | Octopus Live, Fresh Or Chilled,Nes | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03075210 | Octopus (Octopus spp.):, Frozen Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03075290 | Octopus (Octopus spp.):, Frozen Excl. Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03075910 | OTHER OCTOPUS (EXCL. OCTOPUS SPP.)WRAPPED/CANNED UPTO 2.5KG | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03075990 | OTHER OCTOPUS (EXCL. OCTOPUS SPP.), NES | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03076010 | SNAILS, OTHER THAN SEA SNAILS,WRAPPED/CANNED UPTO 2.5KG | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03076090 | SNAILS, OTHER THAN SEA SNAILS,NES | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03077110 | Live, fresh or chilled Clams, cockles and ark shells (families . and Veneridae) : Wrapp | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03077190 | Live, fresh or chilled Clams, cockles and ark shells .., Solecurtidae, Solenidae, Trid | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03077210 | Clams, cockles and ark shells......, Donacidae, Hi, Frozen, Wrapped/canned upto 2.5 k | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03077290 | Clams, cockles and ark shells......, Hi, Frozen, Excl. Wrapped/canned upto 2.5 k | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03077910 | Clams, cockles and ark shells (families Arcidae, . Wrapped/canned upto 2.5 Kg (excl li | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03077990 | Other Clams, cockles and ark shells (families Arcidae, . and Veneridae) : (excl live, | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03078110 | Live, fresh or chilled Abalone (Haliotis spp) : Wrapped/canned upto 2.5 Kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03078190 | Other Live, fresh or chilled Abalone (Haliotis spp) | 25 | 0 | 0 | 5 | 5 | 0 | 35% |
| 03078210 | Live, fresh or chilled stromboid conchs (Strombus spp.) | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03078290 | Live, fresh or chilled stromboid conchs (Strombus spp.) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03078310 | Frozen abalone (Haliotis spp.) ,--- Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03078390 | Frozen abalone (Haliotis spp.) , Excl. Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03078410 | Frozen stromboid conchs (Strombus spp.) Wrapped/canned upto 2.5 kg | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03078490 | Frozen stromboid conchs (Strombus spp.) excl. Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03078710 | Other abalone (Haliotis spp.) ,Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03078790 | Other abalone (Haliotis spp.) ,Excl. Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03078810 | Other stromboid conchs (Strombus spp.),Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03078890 | Other stromboid conchs (Strombus spp.), excl. Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03079110 | Aquatic Invert.(Excl. Crustaceans),Live,Fresh Or Chilled,Ies, Wrap/Can upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03079190 | Aquantic Invert.(Excl. Crustaceans),Live,Fresh Or Chilled,Nes(Excl.Wrapped/Can.upto2.5kg | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
| 03079210 | Other, including flours, meals and pellets...consu :Frozen Wrapped/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03079290 | Other, including flours, meals and pellets...consu :Frozen Excl.Wr/canned upto 2.5 kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 03079910 | OTH.,INCL.FLOURS,MEALS AND PELLETS OF AQUATIC.,NOT FRESH OR CHILLED,WRAP./CAN.UPTO 2.5KG | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 03079990 | OTH.,INCL. FLOURS, MEALS AND PELLETS OF AQUATIC..,NOT FRESH OR CHILLED,NES | 15 | 0 | 0 | 5 | 0 | 0 | 20% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 14,862,509 (68,203 kg) under this heading, across 12 of its 56 tariff lines. The remaining 44 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 4 | 9,290 kg | BDT 2,135,155 |
| January 2026 | 8 | 19,505 kg | BDT 4,424,918 |
| February 2026 | 2 | 20,000 kg | BDT 4,361,047 |
| March 2026 | 3 | 48 kg | BDT 41,623 |
| April 2026 | 5 | 10,043 kg | BDT 2,153,949 |
| May 2026 | 6 | 9,317 kg | BDT 1,745,817 |
The largest lines by assessable value in May 2026:
- 03074390 — Cuttle fish and squid , Frozen, Excl. Wrapped/canned upto 2.5 kg — BDT 1,657,035
- 03073210 — Mussels (Mytilus spp., perna spp.): Frozen Wrapped/canned upto 2.5 kg — BDT 58,094
- 03072110 — Scallops, Live, Fresh Or Chilled Wrapped/Canned Upto 2.5kg — BDT 18,472
- 03075110 — Octopus Live, Fres Or Chilled, Wrapped/Canned Upto 2.5kg — BDT 7,389
- 03078210 — Live, fresh or chilled stromboid conchs (Strombus spp.) — BDT 3,103
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.