Trade Updates
CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report · CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report ·
Chapter 03

Chapter 03Fish and Crustaceans: Import Duty Rates

India FY 2025-26 · CUSTADA Schedule · 306 tariff items

Total Items
306
BCD Range
5–30%
Total Duty Range
5.5–39.65%
Free Import
295 items
Restricted
8 items

All HS Codes in Chapter 03

306 codes
HS CodeDescriptionBCDIGSTTotal DutyPolicy
0301.11.00Freshwater30%0%33%Restd
0301.19.00Other30%0%33%Restd
0301.91.00Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchusclarki,Oncorhynchus agua…30%0%33%Restd
0301.92.00Eels (Anguilla spp.)30%0%33%Restd
0301.93.00Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,Hypophthalmichth…30%0%33%Restd
0301.94.00Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)30%0%33%Restd
0301.95.00Southern bluefin tunas (Thunnus maccoyii)30%0%33%Restd
0301.99.00Other30%0%33%Restd
0302.11.00Trout (Salmo trutta, Oncorhyncus mykiss, Oncorhyncus clarkii, Oncorhyncus agua…30%0%33%Free
0302.13.00Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,Oncorhynchus keta, …30%0%33%Free
0302.14.00Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)30%0%33%Free
0302.19.00Other30%0%33%Free
0302.21.00Halibut (Rheinhardtius hippoglossidae, Hippoglossus hippoglossus, Hippoglossus…30%0%33%Free
0302.22.00Plaice (Pleuronectes platessa)30%0%33%Free
0302.23.00Sole (Solea spp.)30%0%33%Free
0302.24.00Turbots (Psetta maxima)30%0%33%Free
0302.29.00Other30%0%33%Free
0302.31.00Albacore or long finned tunas (Thunnus alalunga)30%0%33%Free
0302.32.00Yellowfin tunas (Thunnus albacares)30%0%33%Free
0302.33.00Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis)30%0%33%Free
0302.34.00Bigeye tunas (Thunnus obesus)30%0%33%Free
0302.35.00Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)30%0%33%Free
0302.36.00Southern bluefin tunas (Thunnus maccoyii)30%0%33%Free
0302.39.00Other30%0%33%Free
0302.41.00Herrings (Clupea harengus, Clupea pallasii)30%0%33%Free
0302.42.00Anchovies (Engraulis spp.)30%0%33%Free
0302.43.00Sardines (Sardina pilchardus, Sardinops spp.), Sardinella (Sardinella spp.) br…30%0%33%Free
0302.44.00Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)30%0%33%Free
0302.45.00Jack and horse mackerel (Trachurus spp.)30%0%33%Free
0302.46.00Cobia (Rachycentron canadum)30%0%33%Free
0302.47.00Swordfish (Xiphiasgladius)30%0%33%Free
0302.49.00Other30%0%33%Free
0302.51.00Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)30%0%33%Free
0302.52.00Haddock (Melangrammus aegllefinus)30%0%33%Free
0302.53.00Coal fish (Pollachinus virens)30%0%33%Free
0302.54.00Hake (Merluccius spp., Urophycis spp.)30%0%33%Free
0302.55.00Alaska Pollock (Theragrachalcogramma)30%0%33%Free
0302.56.00Blue whittings (Micromesistius poutassou, Micromesistius australis)30%0%33%Free
0302.59.00Other30%0%33%Free
0302.71.00Tilapias (Oreochromis spp.),30%0%33%Free
0302.72.00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)30%0%33%Free
0302.73.00Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmicht…30%0%33%Free
0302.74.00Eels (Anguilla spp.)30%0%33%Free
0302.79.00Other30%0%33%Free
0302.81.00Dogfish and other sharks30%0%33%Free
0302.82.00Rays and skates (Rajidae)30%0%33%Free
0302.83.00Tooth fish (Dissostichus spp.)30%0%33%Free
0302.84.00Seabass (Dicentrarchus spp.)30%0%33%Free
0302.85.00Seabream (Sparidae)30%0%33%Free
0302.89.10Hilsa (Tenualosa ilisha)30%0%33%Free
0302.89.20Dara30%0%33%Free
0302.89.30Pomfret30%0%33%Free
0302.89.90Other30%0%33%Free
0302.91.00Livers, roes and milt30%0%33%Free
0302.92.00Shark fins30%0%33%Proh
0302.99.10Fish fins other than shark fins; heads, tails and maws30%0%33%Free
0302.99.90Other edible fish offal30%0%33%Free
0303.11.00Sockeye salmon (red salmon) (Oncorhynchus nerka)30%0%33%Free
0303.12.00Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, O ncorhynchus…30%0%33%Free
0303.13.00Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)30%0%33%Free
0303.14.00Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus ag…30%0%33%Free
0303.19.00Other30%0%33%Free
0303.23.00Tilapias (Oreochromis spp.)30%0%33%Free
0303.24.00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)30%0%33%Free
0303.25.00Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmicht…30%0%33%Free
0303.26.00Eels (Anguilla spp.)30%0%33%Free
0303.29.00Other30%0%33%Free
0303.31.00Halibut (Rheinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossu…30%0%33%Free
0303.32.00Plaice (Pleuronectes platessa)30%0%33%Free
0303.33.00Sole (Solea spp.)30%0%33%Free
0303.34.00Turbots (Psetta maxima)30%0%33%Free
0303.39.00Other30%0%33%Free
0303.41.00Albacore or long finned tunas (Thunnus alalunga)30%0%33%Free
0303.42.00Yellowfin tunas (Thunnus albacares)30%0%33%Free
0303.43.00Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)30%0%33%Free
0303.44.00Bigeye tunas (Thunnus obesus)30%0%33%Free
0303.45.00Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)30%0%33%Free
0303.46.00Southern bluefin tunas (Thunnus maccoyii)30%0%33%Free
0303.49.00Other30%0%33%Free
0303.51.00Herrings (Clupea harengus, Clupea pallasii)30%0%33%Free
0303.53.00Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), b…30%0%33%Free
0303.54.00Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)30%0%33%Free
0303.55.00Jack and horse mackerel (Trachurus spp.)30%0%33%Free
0303.56.00Cobia (Rachycentron canadum)30%0%33%Free
0303.57.00Sword fish (Xiphias gladius)30%0%33%Free
0303.59.10Indian mackerels (Rastrelliger spp.)30%0%33%Free
0303.59.90Other30%0%33%Free
0303.63.00Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)30%0%33%Free
0303.64.00Haddock (Melanogrammus aeglefinus)30%0%33%Free
0303.65.00Coal fish (Pollachius virens)30%0%33%Free
0303.66.00Hake (Merluccius spp., Urophycis spp.)30%0%33%Free
0303.67.00Alaska Pollock (Theragra chalcogramma)30%0%33%Free
0303.68.00Blue whitings (Micromesistius poutassou, Micromesistiusaustralis)30%0%33%Free
0303.69.00Other30%0%33%Free
0303.81.10Dogfish30%0%33%Free
0303.81.90Other Sharks30%0%33%Free
0303.82.00Rays and skates (Rajidae)30%0%33%Free
0303.83.00Tooth fish (Dissostichus spp.)30%0%33%Free
0303.84.00Seabass (Dicentrarchus spp.)30%0%33%Free
0303.89.10Hilsa (Tenualosa ilisha)30%0%33%Free
0303.89.20Dara30%0%33%Free
0303.89.30Ribbon fish30%0%33%Free
0303.89.40Seer30%0%33%Free
0303.89.50Pomfret (white or silver or black)30%0%33%Free
0303.89.60Ghol30%0%33%Free
0303.89.70Threadfin30%0%33%Free
0303.89.80Croakers, groupers and flounders30%0%33%Free
0303.89.90Other30%0%33%Free
0303.91.10Egg or egg yolk of fish30%0%33%Free
0303.91.90Other30%0%33%Free
0303.92.00Shark fins30%0%33%Proh
0303.99.10Fish fins other than shark fins, heads, tails and maws30%0%33%Free
0303.99.90Other edible fish offal30%0%33%Free
0304.31.00Tilapias (Oreochromis spp.)30%0%33%Free
0304.32.00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)30%0%33%Free
0304.33.00Nile Perch (Lates niloticus)30%0%33%Free
0304.39.00Other30%0%33%Free
0304.41.00Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta,…30%0%33%Free
0304.42.00Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus ag…30%0%33%Free
0304.43.00Flat fish(Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae an…30%0%33%Free
0304.44.00Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Me…30%0%33%Free
0304.45.00Swordfish (Xiphiasgladius)30%0%33%Free
0304.46.00Toothfish (Dissostichus spp.)30%0%33%Free
0304.47.00Dogfish and other sharks30%0%33%Free
0304.48.00Rays and skates (Rajidae)30%0%33%Free
0304.49.10Hilsa (Tenualosa ilisha)30%0%33%Free
0304.49.30Seer30%0%33%Free
0304.49.40Tuna30%0%33%Free
0304.49.90Other30%0%33%Free
0304.51.00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias sp…30%0%33%Free
0304.52.00Salmonidae30%0%33%Free
0304.53.00Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Me…30%0%33%Free
0304.54.00Sword fish (Xiphias gladius)30%0%33%Free
0304.55.00Tooth fish (Dissostichus spp.)30%0%33%Free
0304.56.00Dogfish and other sharks30%0%33%Free
0304.57.00Rays and skates (Rajidae)30%0%33%Free
0304.59.10Hilsa (Tenualosa ilisha)30%0%33%Free
0304.59.30Seer30%0%33%Free
0304.59.40Tuna30%0%33%Free
0304.59.90Other30%0%33%Free
0304.61.00Tilapias (Oreochromis spp.)30%0%33%Free
0304.62.00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)30%0%33%Free
0304.63.00Nile Perch (Lates niloticus)30%0%33%Free
0304.69.00Other30%0%33%Free
0304.71.00Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)30%0%33%Free
0304.72.00Haddock (Melanogrammus aeglefinus)30%0%33%Free
0304.73.00Coal fish (Pollachius virens)30%0%33%Free
0304.74.00Hake (Merluccius spp., Urophycis spp.)30%0%33%Free
0304.75.00Alaska Pollock (Theragra chalcogramma)30%0%33%Free
0304.79.00Other30%0%33%Free
0304.81.00Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta,…30%0%33%Free
0304.82.00Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus ag…30%0%33%Free
0304.83.00Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae a…30%0%33%Free
0304.84.00Sword fish (Xiphias gladius)30%0%33%Free
0304.85.00Tooth fish (Dissostichus spp.)30%0%33%Free
0304.86.00Herrings (Clupea harengus, Clupea pallasii)30%0%33%Free
0304.87.00Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonu…30%0%33%Free
0304.88.10Dogfish30%0%33%Free
0304.88.20Other sharks30%0%33%Free
0304.88.30Rays and skates (Rajidae)30%0%33%Free
0304.89.10Hilsa (Tenualosa ilisha)30%0%33%Free
0304.89.30Seer30%0%33%Free
0304.89.40Tuna30%0%33%Free
0304.89.90Other30%0%33%Free
0304.91.00Swordfish (Xiphias gladius)30%0%33%Free
0304.92.00Toothfish (Dissostichus spp.)30%0%33%Free
0304.93.00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias sp…30%0%33%Free
0304.94.00Alaska Pollock (Theragra chalcogramma)30%0%33%Free
0304.95.00Fish of the families (Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, M…30%0%33%Free
0304.96.00Dogfish and other sharks30%0%33%Free
0304.97.00Rays and skates (Rajidae)30%0%33%Free
0304.99.00Other30%0%33%Free
0305.20.00Livers, roes and milt of fish, dried, smoked, salted or in brine30%0%33%Free
0305.31.00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias sp…30%0%33%Free
0305.32.00Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Me…30%0%33%Free
0305.39.00Other30%0%33%Free
0305.41.00Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta,…30%0%33%Free
0305.42.00Herrings (Clupea harengus, Clupea pallasii)30%0%33%Free
0305.43.00Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus ag…30%0%33%Free
0305.44.00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias sp…30%0%33%Free
0305.49.00Other30%0%33%Free
0305.51.00Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)30%0%33%Free
0305.52.00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias sp…30%0%33%Free
0305.53.00Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Me…30%0%33%Free
0305.54.00Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardi…30%0%33%Free
0305.59.10Mumbai duck30%0%33%Free
0305.59.20Seer without head30%0%33%Free
0305.59.30Sprats30%0%33%Free
0305.59.90Other30%0%33%Free
0305.61.00Herrings (Clupea harengus, Clupea pallasii)30%0%33%Free
0305.62.00Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)30%0%33%Free
0305.63.00Anchovies( Engraulis spp.)30%0%33%Free
0305.64.00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias sp…30%0%33%Free
0305.69.10Mumbai duck30%0%33%Free
0305.69.20Seer without head30%0%33%Free
0305.69.30Sprats30%0%33%Free
0305.69.90Other30%0%33%Free
0305.71.00Shark fins30%0%33%Proh
0305.72.00Fish heads, tails and maws30%0%33%Free
0305.79.00Other30%0%33%Free
0306.11.00Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus sp…30%5%39.65%Free
0306.12.10Whole, cooked30%5%39.65%Free
0306.12.90Other30%5%39.65%Free
0306.14.00Crabs30%5%39.65%Free
0306.15.00Norway lobsters (Nephrops norvegicus)30%5%39.65%Free
0306.16.10Accelerated Freeze Dried (AFD)30%5%39.65%Free
0306.16.90Other30%5%39.65%Free
0306.17.11Accelerated Freeze Dried (AFD)30%5%39.65%Free
0306.17.19Other30%5%39.65%Free
0306.17.20Vannamei shrimp (Litopenaeus vannamei)30%5%39.65%Free
0306.17.30Indian white shrimp (Fenneropenaeus indicus)30%5%39.65%Free
0306.17.40Black tiger shrimp (Penaeus monodon)30%5%39.65%Free
0306.17.50Flower shrimp (Penaeus semisulcatus)30%5%39.65%Free
0306.17.90Other30%5%39.65%Free
0306.19.00Other30%5%39.65%Free
0306.31.00Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)30%0%33%Free
0306.32.00Lobsters (Homarus spp.)30%0%33%Free
0306.33.00Crabs30%0%33%Free
0306.34.00Norway lobsters (Nephrops norvegicus)30%0%33%Free
0306.35.00Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)30%0%33%Free
0306.36.10Scampi (Macrobachium spp. )30%0%33%Free
0306.36.20Vannamei shrimp (Litopenaeus vannamei)10%0%11%Free
0306.36.30Indian white shrimp (Fenneropenaeus indicus)30%0%33%Free
0306.36.40Black tiger shrimp (Penaeus monodon)10%0%11%Free
0306.36.50Flower shrimp (Penaeus semisulcatus)30%0%33%Free
0306.36.60Artemia5%0%5.5%Free
0306.36.90Other30%0%33%Free
0306.39.00Other30%5%39.65%Free
0306.91.00Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)30%0%33%Free
0306.92.00Lobsters (Homarus spp.)30%0%33%Free
0306.93.00Crabs30%0%33%Free
0306.94.00Norway lobsters (Nephrops norvegicus)30%0%33%Free
0306.95.00Shrimps and prawns30%0%33%Free
0306.99.00Other30%5%39.65%Free
0307.11.00Live, fresh or chilled30%0%33%Free
0307.12.00Frozen30%5%39.65%Free
0307.19.00Other30%0%33%Free
0307.21.00Live, fresh or chilled30%0%33%Free
0307.22.00Frozen30%5%39.65%Free
0307.29.00Other30%0%33%Free
0307.31.00Live, fresh or chilled30%0%33%Free
0307.32.00Frozen15%5%22.325%Free
0307.39.10Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp.)30%0%33%Free
0307.39.90Other30%0%33%Free
0307.42.10Cuttle fish30%0%33%Free
0307.42.20Squid30%0%33%Free
0307.43.10Cuttle fish30%5%39.65%Free
0307.43.20Whole squids15%5%22.325%Free
0307.43.30Squid tubes30%5%39.65%Free
0307.43.90Other30%5%39.65%Free
0307.49.10Cuttle fish30%0%33%Free
0307.49.20Whole squids30%0%33%Free
0307.49.30Squid tubes30%0%33%Free
0307.49.40Dried squids30%0%33%Free
0307.49.90Other30%0%33%Free
0307.51.00Live, fresh or chilled30%0%33%Free
0307.52.00Frozen30%5%39.65%Free
0307.59.00Other30%0%33%Free
0307.60.00Snails, other than sea snails30%0%33%Free
0307.71.00Live, fresh or chilled30%0%33%Free
0307.72.00Frozen30%5%39.65%Free
0307.79.00Other30%0%33%Free
0307.81.00Live, fresh or chilled abalone (Haliotis spp.)30%0%33%Free
0307.82.00Live, fresh or chilled stromboid conchs (Strombus spp.)30%0%33%Free
0307.83.00Frozen abalone (Haliotis spp.)30%5%39.65%Free
0307.84.00Frozen stromboid conchs (Strombus spp.)30%5%39.65%Free
0307.87.00Other abalone (Haliotis spp.)30%0%33%Free
0307.88.00Other stromboid conchs (Strombus spp.)30%0%33%Free
0307.91.00Live, fresh or chilled30%0%33%Free
0307.92.00Frozen30%5%39.65%Free
0307.99.00Other30%0%33%Free
0308.11.00Live, fresh or chilled30%0%33%Free
0308.12.00Frozen30%5%39.65%Free
0308.19.00Other30%0%33%Free
0308.21.00Live, fresh or chilled30%0%33%Free
0308.22.00Frozen30%5%39.65%Free
0308.29.00Other30%0%33%Free
0308.30.10Live, fresh or chilled30%0%33%Free
0308.30.20Dried, salted or frozen30%5%39.65%Free
0308.30.90Other30%0%33%Free
0308.90.00Other30%0%33%Free
0309.10.10Fresh or chilled30%0%33%Free
0309.10.20Frozen30%5%39.65%Free
0309.10.30Salted, in brine, dried or smoked30%5%39.65%Free
0309.10.90Other30%5%39.65%Free
0309.90.11Vannamei shrimp (Litopenaeus vannamei)30%0%33%Free
0309.90.12Indian white shrimp (Fenneropenaeus indicus)30%0%33%Free
0309.90.13Black tiger shrimp (Penaeus monodon)30%0%33%Free
0309.90.14Flower shrimp (Penaeus semisulcatus)30%0%33%Free
0309.90.19Other30%0%33%Free
0309.90.21Vannamei shrimp (Litopenaeus vannamei)30%5%39.65%Free
0309.90.22Indian white shrimp (Fenneropenaeus indicus)30%5%39.65%Free
0309.90.23Black tiger shrimp (Penaeus monodon)30%5%39.65%Free
0309.90.24Flower shrimp (Penaeus semisulcatus)30%5%39.65%Free
0309.90.29Other30%5%39.65%Free
0309.90.31Vannamei shrimp (Litopenaeus vannamei)30%5%39.65%Free
0309.90.32Indian white shrimp (Fenneropenaeus indicus)30%5%39.65%Free
0309.90.33Black tiger shrimp (Penaeus monodon)30%5%39.65%Free
0309.90.34Flower shrimp (Penaeus semisulcatus)30%5%39.65%Free
0309.90.39Other30%5%39.65%Free
0309.90.40Of crustaceans, other30%5%39.65%Free
0309.90.50Of molluscs, fresh or chilled30%0%33%Free
0309.90.60Of molluscs, frozen30%5%39.65%Free
0309.90.70Of molluscs, salted, in brine, dried or smoked30%5%39.65%Free
0309.90.80Of molluscs, other30%5%39.65%Free
0309.90.90Other30%5%39.65%Free

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