Export
Export of marine products by ship under tariff article 03 and 16 are exempt from tariff except by air they have 5% tariff for article 03 and 20% for article 16.
Import
Import of Marine products can divided into 2 categories
- Import tariff of marine product for domestic consumption under tariff article 03 is 5% and 20% under tariff article 16.
- Import for reprocessing and export are exempt from tariff.
Tax Compensation
Export of marine products which exempt from duty can claim tax refund as per customs announcement no. Or1/2547 dated 25 February 2004, details are as follow:
Heading |
Subheading |
Description |
Refund rate
export price % |
0306 |
|
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine: crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine: flours, meals and pallets of crustaceans, fit for human consumption. |
|
|
|
-Frozen |
|
|
0306.11 |
--Rock Lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) |
0.19 |
|
0306.12 |
--Lobsters (Homarus spp.) |
0.19 |
|
0306.13 |
--Shrimps and prawns
a. Black tiger prawn (Head on)
b. Black tiger prawn (Headless)
c. Black tiger prawn (Pealed
/Headless / Tail on)
d. Others |
0.38
0.45
0.46
0.20 |
|
0306.14 |
--Crabs |
0.19 |
|
0306.19 |
--Other, including flours, meals and pellets of crustaceans, fit for human consumption |
0.19 |
|
|
- Not frozen |
|
|
0306.21 |
--Rock Lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) |
0.20 |
|
0306.22 |
--Lobsters (Homarus spp.) |
0.20 |
|
0306.23 |
--Shrimps and prawns |
0.20 |
|
0306.24 |
--Crabs |
0.20 |
|
0306.29 |
--Other, including flours, meals and pellets of crustaceans, fit for human consumption |
0.20 |
1604 |
|
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. |
|
|
|
-Fish, whole or in pieces, but not minced: |
|
|
1604.14 |
--Tunas, skipjack and bonito (Sarda spp.) |
0.20 |
|
1604.15 |
--Mackerel |
0.20 |
|
1604.16 |
Anchovies |
0.20 |
|
1604.19 |
--Other |
0.20 |
|
1604.20 |
-Other prepared or preserved fish |
0.20 |
|
1604.30 |
-Caviar and caviar substitutes |
0.20 |
1605 |
|
Crustaceans, mollusks and other aquatic invertebrates, prepared or preserved. |
|
|
1605.10 |
-Crab |
0.20 |
|
1605.20 |
-Shrimps and prawns
a. frozen cooked & pealed black tiger shrimp
b. frozen breaded black tiger shrimp
c. frozen fritter black tiger shrimp
d. frozen butter and spice black tiger shrimp (Pealed /Headless / Tail on)
e. Canned black tiger shrimp
f. Other |
0.52
0.48
0.96
0.55
0.45
0.20 |
|
1605.30 |
-Lobster |
0.20 |
|
1605.40 |
-Other crustaceans |
0.20 |
|
1605.90 |
-Other |
0.20 |
|