Description: Tilapias (Oreochromis spp), catfish (Pangasius spp, . and snakeheads (Channa spp) Wrappe
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.
Suppose the CIF value (cost + insurance + freight) of a shipment under 0304.93.10 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:
| Tax | Charged on | Rate | Amount (Tk) |
|---|---|---|---|
| Assessable value | CIF + 1% landing charge | 101,000.00 | |
| Customs Duty (CD) | AV | 25% | 25,250.00 |
| Regulatory Duty (RD) | AV | 5% | 5,050.00 |
| Supplementary Duty (SD) | AV + CD + RD | 0% | 0.00 |
| Value Added Tax (VAT) | AV + CD + RD + SD | 15% | 19,695.00 |
| Advance Income Tax (AIT) | AV | 5% | 5,050.00 |
| Advance Tax (AT) | AV + CD + RD + SD | 3% | 3,939.00 |
| Total duty & taxes | 58,984.00 | ||
| Landed cost (AV + taxes) | 159,984.00 | ||
So every Tk 100 of assessable value under this code carries about Tk 58.40 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.
Add freight and insurance on the full calculator.
Bangladesh HS code 0304.93.10 sits in heading 03.04 of chapter 03 (fish and crustaceans, molluscs and other aquatic invertebrates). The first six digits (0304.93) 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.
| 0304.31.10 | Tilapias (Oreochromis spp), Wrapped/canned upto 2.5 Kg |
| 0304.31.90 | Tilapias (Oreochromis spp), EXCL. Wrapped/canned upto 2.5 Kg |
| 0304.32.10 | Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus... |
| 0304.32.90 | Catfish (Pangasius spp, Silurus spp, Clarias spp, Ictalurus... |
| 0304.33.10 | Nile Perch (Lates niloticus),Wrapped/canned upto 2.5 Kg |
| 0304.33.90 | Nile Perch (Lates niloticus), EXCL.Wrapped/canned upto 2.5 K... |
| 0304.39.10 | Other than Nile Perch (Lates niloticus), Wrapped/canned upto... |
| 0304.39.90 | Other than Nile Perch (Lates niloticus), EXCL. Wrapped/canne... |
| 0304.41.10 | Fresh or chilled fillets of other fish :Pacific salmon (Onco... |
| 0304.41.90 | Fresh or chilled fillets of other fish :Pacific salmon (Onco... |
| 0304.42.10 | Trout (Salmo trutta, Oncorhynchus mykiss, ... chrysogaster),... |
| 0304.42.90 | Trout (Salmo trutta, Oncorhynchus mykiss, ... chrysogaster),... |
| 0304.43.10 | Flat fish (Pleuronectidae, Bothidae, .Citharidae), Wrapped/... |
| 0304.43.90 | Flat fish (Pleuronectidae, Bothidae, .Citharidae), EXCL. Wr... |
| 0304.44.10 | Fish of the families Bregmacerotidae, Euclichthyidae, , Wrap... |
| 0304.44.90 | Fish of the families Bregmacerotidae, Euclichthyidae, , EXCL... |
| 0304.45.10 | Swordfish (Xiphias gladius, Wrapped/canned upto 2.5 Kg |
| 0304.45.90 | Swordfish (Xiphias gladius, EXCL. Wrapped/canned upto 2.5 Kg |
| 0304.46.10 | Toothfish (Dissostichus spp), Wrapped/canned upto 2.5 Kg |
| 0304.46.90 | Toothfish (Dissostichus spp), EXCL. Wrapped/canned upto 2.5... |
| 0304.47.10 | Dogfish and other sharks |
| 0304.47.90 | Dogfish and other sharks |
| 0304.48.10 | Rays and skates (Rajidae) |
| 0304.48.90 | Rays and skates (Rajidae) |
| 0304.49.10 | Other than Toothfish (Dissostichus spp), Wrapped/canned upto... |
| 0304.49.90 | Other than Toothfish (Dissostichus spp), EXCL. Wrapped/canne... |
| 0304.51.10 | Other, fresh or chilled : Tilapias (Oreochromis spp), ...Cha... |
| 0304.51.90 | Other, fresh or chilled : Tilapias (Oreochromis spp), ...Cha... |
| 0304.52.10 | Salmonidae, Wrapped/canned upto 2.5 Kg |
| 0304.52.90 | Salmonidae, EXCL. Wrapped/canned upto 2.5 Kg |
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