Value Added Tax Act, 1996

0206.10.00 -Of bovine animals, fresh or chilled
 0206.30.00 -Of swine, fresh or chilled
 0206.80.00 -Other, fresh or chilled
 02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
 -Of fowls of the species Gallus domesticus:
 0207.11.00 --Not cut in pieces, fresh or chilled
 0207.13.00 --Cuts and offal, fresh or chilled
 -Of turkeys:
 0207.24.00 --Not cut in pieces, fresh or chilled
 0207.26.00 --Cuts and offal, fresh or chilled
 -Of ducks:
 0207.41.00 --Not cut in pieces, fresh or chilled
 0207.43.00 --Fatty livers, fresh or chilled



 0207.44.00 --Other, fresh or chilled
 -Of geese:
 0207.51.00 --Not cut in pieces, fresh or chilled
 0207.53.00 --Fatty livers, fresh or chilled
 0207.54.00 --Other, fresh or chilled
 0207.60.00 -Of guinea fowls
 03.01 Live fish.
 -Ornamental fish:
 0301.11.00 --Freshwater
 0301.19.00 --Other
 -Other live fish:
 0301.91.00 --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
 0301.92.00 --Eels (Anguilla spp.)
 0301.93.00 --Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)
 0301.94.00 --Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)
 0301.95.00 --Southern bluefin tunas (Thunnus maccoyii)
 0301.99.00 --Other
 03.02 Fresh or chilled fish, excluding fish fillets and other fish meat of heading 03.04.
 -Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99:
 0302.11.00 --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

 0302.13.00 --Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

 0302.14.00 --Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
 0302.19.00 --Other
 -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99:
 0302.21.00 --Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
 0302.22.00 --Plaice (Pleuronectes platessa)
 0302.23.00 --Sole (Solea spp.)
 0302.24.00 --Turbot (Psetta maxima)
 0302.29.00 --Other
 -Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99:
 0302.31.00 --Albacore or longfinned tunas
 0302.32.00 --Yellowfin tunas (Thunnus albacares)
 0302.39.00 --Other

 -Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), bristling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfishes (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99:

 0302.41.00 --Herrings (Clupea harengus, Clupea pallasii)
 0302.42.00 --Anchovies (Engraulis spp.)
 0302.43.00 --Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), bristling or sprats (Sprattus sprattus)
 0302.44.00 --Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
 0302.45.00 --Jack and horse mackerel (Trachurus spp.)
 0302.46.00 --Cobia (Rachycentron canadum)
 0302.47.00 --Swordfish (Xiphias gladius)
 0302.49.00 --Other
 -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302.91 to 0302.99:
 0302.51.00 --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

 0302.52.00 --Haddock (Melanogrammus aeglefinus)

 0302.53.00 --Coalfish (Pollachius virens)
 0302.54.00 --Hake (Merluccius spp., Urophycis spp.)
 0302.55.00 --Alaska pollock (Theragra chalcogramma)
 0302.56.00 --Blue whitings (Micromesistius poutassou, Micromesistius australis)
 0302.59.00 --Other
 -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0302.91 to 0302.99:
 0302.71.00 --Tilapias (Oreochromis spp.)
 0302.72.00 --Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
 0302.73.00 --Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)
 0302.74.00 --Eels (Anguilla spp.)
 0302.79.00 --Other
 -Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99:
 0302.81.00 --Dogfish and other sharks
 0302.82.00 --Rays and skates (Rajidae)

 0302.83.00 --Toothfish (Dissostichus spp.)

 0302.84.00 --Seabass (Dicentrarchus spp.)
 0302.85.00 --Seabream (Sparidae)
 0302.89.00 --Other
 04.01 Milk and cream, not concentrated, not containing added sugar or other sweetening matter.