HS Code 0302.85.90

Seabream (sparidae), excl. wrapped/canned upto 2.5 kg

Duty rates for 0302.85.90 (FY 2025-2026)

CD
25%
RD
0%
SD
0%
VAT
0%
AIT
5%
AT
3%
TTI
33.75%

Description: Seabream (Sparidae), EXCL. Wrapped/canned upto 2.5 Kg

Chapter 03: Fish and crustaceans, molluscs and other aquatic invertebrates

Rates as published in the NBR Customs Tariff for FY 2025-2026. Concessions under SROs, exemptions for specific importers and port-specific assessment values can change the amount actually payable.

Worked example: importing goods worth Tk 100,000

Suppose the CIF value (cost + insurance + freight) of a shipment under 0302.85.90 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:

TaxCharged onRateAmount (Tk)
Assessable valueCIF + 1% landing charge101,000.00
Customs Duty (CD)AV25%25,250.00
Regulatory Duty (RD)AV0%0.00
Supplementary Duty (SD)AV + CD + RD0%0.00
Value Added Tax (VAT)AV + CD + RD + SD0%0.00
Advance Income Tax (AIT)AV5%5,050.00
Advance Tax (AT)AV + CD + RD + SD3%3,787.50
Total duty & taxes34,087.50
Landed cost (AV + taxes)135,087.50

So every Tk 100 of assessable value under this code carries about Tk 33.75 in duty and taxes. AIT and AT are advance taxes: a VAT-registered importer can usually adjust AT against their VAT return, and AIT can be credited against income tax (except where it is treated as final tax for commercial imports), so the real cost to a registered importer is often lower than the TTI figure.

Calculate duty for your shipment

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Classifying goods under 0302.85.90

Bangladesh HS code 0302.85.90 sits in heading 03.02 of chapter 03 (fish and crustaceans, molluscs and other aquatic invertebrates). The first six digits (0302.85) are the international HS sub-heading used by most countries, so a supplier's export invoice will often show the same six digits. The last two digits are Bangladesh's own national split and decide the exact rate.

If your product could fit more than one line, compare the descriptions of the related codes below. Customs assesses duty on the code that most specifically describes the goods, and a wrong declaration can lead to a re-assessment, fine and delay at Chattogram, Benapole or Dhaka airport.

Other codes in heading 03.02

0302.11.10 Fresh Or Chill. Trout (Excl. Livers & Roes) Wrapped/Canned u...
0302.11.90 Fresh Or Chill. Trout (Excl. Livers & Roes),Nes
0302.13.10 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha ....
0302.13.90 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha ....
0302.14.10 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho...
0302.14.90 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho...
0302.19.10 FISH...RUHI,KATLA,MRIGEL,PANGASH,KARP AND ALIKE WRAPPED/CANN...
0302.19.90 Fish...ruhi,katla,......,pangash, karp & alike, excl. wrappe...
0302.21.10 Fresh Or Chilled Halibut (Excl. Livers & Roes) Wrapped/Canne...
0302.21.90 Fresh Or Chilled Halibut (Excl. Livers & Roes),NES
0302.22.10 Fresh Or Chilled Plaice (Excl.Livers & Roes) Wrapped/Canned...
0302.22.90 Fresh Or Chilled Plaice (Excl. Livers & Roes),nes
0302.23.10 Fresh Or Chilled Sole (Excl. Livers & Roes) Wrapped/Canned u...
0302.23.90 Fresh Or Chilled Sole (Excl. Livers & Roes) ,nes
0302.24.10 Turbots (Psetta maxima) Wrapped/canned upto 2.5 Kg
0302.24.90 Other Turbots (Psetta maxima)
0302.29.10 Fresh Or Chilled,Oth.Flat Fish(Excl.Livers & Roes),Wrapped/C...
0302.29.90 Fresh Or Chilled,Oth.Flat Fish(Excl.Livers & Roes),nes
0302.31.10 Fresh/Chilled Albacore Or Longfinned Tunas(Excl.Livers & Roe...
0302.31.90 Fresh Or Chilled Albacore Or Longfinned Tunas(Excl.Livers &...
0302.32.10 Fresh Or Chilled Yellowfin Tunas (Excl.Livers & Roes)Wrapped...
0302.32.90 Fresh Or Chilled Yellowfin Tunas (Excl. Livers & Roes),nes
0302.33.10 Fresh/Chilled Skipjack Or Stripe-Bellied Bonito(Ex.Livers &...
0302.33.90 Fresh Or Chilled Skipjack Or Stripe-Bellied Bonito(Ex.Livers...
0302.34.10 BIGEYE TUNAS (THUNNUS OBESUS) EXCLUDING WRAPPED/CANNED upto...
0302.34.90 BIGEYE TUNAS (THUNNSU OBESUS),nes.
0302.35.10 ATLANTIC & PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS,THUNNUS OR...
0302.35.90 OTHER ATLANTIC & PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS..)EX...
0302.36.10 SOUTHEM BLUEFIN TUNAS (THUNNUS MACCOYII) WRA/CANN UPTO 2.5KG
0302.36.90 SOUTHEM BLUEFIN TUNAS (THUNNUS MACCOYII),NES

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