DEPB rates for fish products: frozen goods attract a higher export duty credit rate than non frozen. DEPB schedules for Product Group Fish and Fish Products (Product Code 66) set two operative entries: one for live, chilled or dried fish, crustaceans, molluscs, aquatic invertebrates, ornamental fish and other aquatic animal products not covered under the frozen category; and a second entry for aquatic animal products in frozen form, with specified DEPB rates and an associated value cap field for application of duty credits.
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DEPB rates for fish products: frozen goods attract a higher export duty credit rate than non frozen.
DEPB schedules for Product Group Fish and Fish Products (Product Code 66) set two operative entries: one for live, chilled or dried fish, crustaceans, molluscs, aquatic invertebrates, ornamental fish and other aquatic animal products not covered under the frozen category; and a second entry for aquatic animal products in frozen form, with specified DEPB rates and an associated value cap field for application of duty credits.
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