From Chapter 3: Chapter 03
| HTS Code | Description | General Duty |
|---|---|---|
| 0305202000 | Livers, roes and milt of fish, dried, smoked, salted or in brine Sturgeon roe | 7.5% |
| 0305204000 | Livers, roes and milt of fish, dried, smoked, salted or in brine Other | Free |
| 0305204020 | Other Salmon roe | Free |
| 0305204040 | Other Herring roe | Free |
| 0305204065 | Other | Free |
| 0305310100 | Fish fillets, dried, salted or in brine, but not smoked 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.) | Free |
| 0305320000 | Fish fillets, dried, salted or in brine, but not smoked Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | Free |
| 0305320010 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Cod | Free |
| 0305320090 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Other | Free |
| 0305392000 | Other Herrings, in immediate containers weighing with their contents 6.8 kg or less each | 4% |
| 0305394000 | Other Mackerel, in immediate containers weighing with their contents 6.8 kg or less each | 5% |
| 0305396100 | Other Other | Free |
| 0305396110 | Other Herring | Free |
| 0305396180 | Other | Free |
| 0305410000 | Smoked fish, including fillets, other than edible fish offal Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus),Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 5% |
| 0305420000 | Smoked fish, including fillets, other than edible fish offal Herrings (Clupea harengus, Clupea pallasii) | Free |
| 0305420020 | Herrings (Clupea harengus, Clupea pallasii) Whole or beheaded but not otherwise processed | Free |
| 0305420050 | Other Boneless | Free |
| 0305420060 | Other Other | Free |
| 0305430000 | Smoked fish, including fillets, other than edible fish offal Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
| 0305440100 | Smoked fish, including fillets, other than edible fish offal 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.) | Free |
| 0305492000 | Other Mackerel | Free |
| 0305494000 | Other Other | Free |
| 0305494020 | Other Cod, cusk, haddock, hake (Urophycis spp.) and pollock | Free |
| 0305494045 | Other | Free |
| 0305510000 | Dried fish, other than edible fish offal, whether or not salted but not smoked Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 0305520000 | Dried fish, other than edible fish offal, whether or not salted but not smoked 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.) | Free |
| 0305530000 | Dried fish, other than edible fish offal, whether or not salted but not smoked Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus). | Free |
| 0305540000 | Dried fish, other than edible fish offal, whether or not salted but not smoked Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling 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, spearfish (Istiophoridae) | Free |
| 0305590001 | Dried fish, other than edible fish offal, whether or not salted but not smoked Other | Free |
| 0305612000 | Herrings (Clupea harengus, Clupea pallasii) In immediate containers weighing with their contents 6.8 kg or less each | 4% |
| 0305614000 | Herrings (Clupea harengus, Clupea pallasii) Other | Free |
| 0305620000 | Fish, salted but not dried or smoked and fish in brine, other than edible fish offal Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 0305620010 | Whole; or processed by removal of heads, fins, viscera, scales, vertebral columns or any combination thereof, but not otherwise processed Having a moisture content by weight over 50 percent | Free |
| 0305620025 | Whole; or processed by removal of heads, fins, viscera, scales, vertebral columns or any combination thereof, but not otherwise processed Having a moisture content by weight over 45 percent but not over 50 percent | Free |
| 0305620030 | Whole; or processed by removal of heads, fins, viscera, scales, vertebral columns or any combination thereof, but not otherwise processed Having a moisture content by weight over 43 percent but not over 45 percent | Free |
| 0305620045 | Whole; or processed by removal of heads, fins, viscera, scales, vertebral columns or any combination thereof, but not otherwise processed Having a moisture content by weight not over 43 percent | Free |
| 0305620050 | Other Having a moisture content by weight over 50 percent | Free |
| 0305620060 | Other Having a moisture content by weight over 45 percent but not over 50 percent | Free |
| 0305620070 | Other Having a moisture content by weight over 43 percent but not over 45 percent | Free |
| 0305620080 | Other Having a moisture content by weight not over 43 percent | Free |
| 0305632000 | In immediate containers weighing with their contents 6.8 kg or less each In airtight containers | 5% |
| 0305634000 | In immediate containers weighing with their contents 6.8 kg or less each Other | Free |
| 0305636000 | Anchovies (Engraulis spp.) Other | Free |
| 0305641000 | 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.) In immediate containers weighing with their contents 6.8 kg or less each | Free |
| 0305645000 | 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.) Other | 0.5% |
| 0305691000 | Other Cusk, haddock, hake (Urophycis spp.) and pollock | Free |
| 0305691021 | Whole; or processed by removal of heads, fins, viscera, scales, vertebral columns or any combination thereof, but not otherwise processed Hake | Free |
| 0305691022 | Whole; or processed by removal of heads, fins, viscera, scales, vertebral columns or any combination thereof, but not otherwise processed Pollock | Free |
| 0305691029 | Whole; or processed by removal of heads, fins, viscera, scales, vertebral columns or any combination thereof, but not otherwise processed Haddock and cusk | Free |
| 0305691041 | Other Hake | Free |
| 0305691042 | Other Pollock | Free |
| 0305691049 | Other Haddock and cusk | Free |
| 0305692000 | Mackerel In immediate containers weighing with their contents 6.8 kg or less each | 5% |
| 0305693000 | Mackerel Other | Free |
| 0305694000 | Other Salmon | 3% |
| 0305695001 | Other In immediate containers weighing with their contents 6.8 kg or less each | Free |
| 0305696001 | Other Other | 0.5% |
| 0305710000 | Fish fins, heads, tails, maws and other edible fish offal Shark fins | Free |
| 0305720000 | Fish fins, heads, tails, maws and other edible fish offal Fish heads, tails and maws | Free |
| 0305790000 | Fish fins, heads, tails, maws and other edible fish offal Other | Free |