SECTION I · Chapter 03
Fish and crustaceans, molluscs and other aquatic invertebrates
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (9)
Notes
1. This Chapter does not cover:
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 0301 | Live fish | ||||
| - Ornamental fish: | |||||
| 0301.11 | - - Freshwater: | ||||
| 0301.11.10 | - - - Fry | kg/unit | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - - - Other: | |||||
| 0301.11.91 | - - - - Koi carp (Cyprinus carpio) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.11.92 | - - - - Goldfish (Carassius auratus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.11.93 | - - - - Siamese fighting fish (Beta splendens) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.11.95 | - - - - Arowanas (Scleropages formosus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.11.99 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.19 | - - Other: | ||||
| 0301.19.10 | - - - Fry | kg/unit | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0301.19.90 | - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Other live fish: | |||||
| 0301.91.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.92.00 | - - Eels (Anguilla spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.93 | - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.): | ||||
| - - - Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus: | |||||
| 0301.93.21 | - - - - Breeding, other than fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0301.93.22 | - - - - Fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0301.93.29 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - - - Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.: | |||||
| 0301.93.31 | - - - - Breeding, other than fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0301.93.32 | - - - - Fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0301.93.39 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.94.00 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.95.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.99 | - - Other: | ||||
| - - - Milkfish and Grouper, fry: | |||||
| 0301.99.11 | - - - - Breeding | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0301.99.19 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - - - Other fish fry: | |||||
| 0301.99.22 | - - - - Other carp, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0301.99.23 | - - - - Other carp | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.99.24 | - - - - Other, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0301.99.29 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - - - Milkfish and grouper, other than fry: | |||||
| 0301.99.31 | - - - - Milkfish, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0301.99.32 | - - - - Milkfish, other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.99.33 | - - - - Leopard coral grouper (Plectropomus leopardus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.99.34 | - - - - Brown-marbled grouper (Epinephelus fuscoguttatus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.99.35 | - - - - Humpback grouper (Cromileptes altivelis) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.99.36 | - - - - Other grouper | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - - - Other, freshwater fish: | |||||
| 0301.99.41 | - - - - Tilapias (Oreochromis spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.99.42 | - - - - Other carp, for breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0301.99.49 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.99.50 | - - - Other, marine fish | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0301.99.90 | - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302 | Fish, fresh or chilled, 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 clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0302.13.00 | - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0302.14.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0302.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - 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) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.22.00 | - - Plaice (Pleuronectes platessa) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.23.00 | - - Sole (Solea spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.24.00 | - - Turbots (Psetta maxima) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0302.29.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - 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 (Thunnus alalunga) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0302.32.00 | - - Yellowfin tunas (Thunnus albacares) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0302.33.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.34.00 | - - Bigeye tunas (Thunnus obesus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0302.35.00 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0302.36.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0302.39.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - 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), excluding edible fish offal of subheadings 0302.91 to 0302.99: | |||||
| 0302.41.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.42.00 | - - Anchovies (Engraulis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.43.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.44.00 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0302.45.00 | - - Jack and horse mackerel (Trachurus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.46.00 | - - Cobia (Rachycentron canadum) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.47.00 | - - Swordfish (Xiphias gladius) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.49.00 | - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| - 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) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.52.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.53.00 | - - Coalfish (Pollachius virens) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.54.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.55.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.56.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.59.00 | - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| - 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.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.72 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.): | ||||
| 0302.72.10 | - - - Yellowtail catfish (Pangasius pangasius) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.72.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 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.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.74.00 | - - Eels (Anguilla spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.79.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99: | |||||
| 0302.81.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0302.82.00 | - - Rays and skates (Rajidae) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.83.00 | - - Toothfish (Dissostichus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.84.00 | - - Seabass (Dicentrarchus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.85.00 | - - Seabream (Sparidae) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.89 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0302.89.11 | - - - - Grouper | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.89.12 | - - - - Longfin mojarra (Pentaprion longimanus) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.89.14 | - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.89.15 | - - - - Indian threadfins (Polynemus indicus) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.89.17 | - - - - Black pomfrets (Parastromatus niger) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0302.89.19 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| - - - Other: | |||||
| 0302.89.22 | - - - - Swamp barb (Puntius chola) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.89.23 | - - - - Silver grunts (Pomadasys argenteus) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.89.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: | |||||
| 0302.91.00 | - - Livers, roes and milt | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0302.92.00 | - - Shark fins | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0302.99.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 | ||||
| - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.11.00 | - - Sockeye salmon (red salmon) (Oncorhynchus nerka) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0303.12.00 | - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.13.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.14.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.19.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - 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 0303.91 to 0303.99: | |||||
| 0303.23.00 | - - Tilapias (Oreochromis spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.24.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.25.00 | - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.26.00 | - - Eels (Anguilla spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0303.29.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.31.00 | - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0303.32.00 | - - Plaice (Pleuronectes platessa) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.33.00 | - - Sole (Solea spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.34.00 | - - Turbots (Psetta maxima) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0303.39.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.41.00 | - - Albacore or longfinned tunas (Thunnus alalunga) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0303.42.00 | - - Yellowfin tunas (Thunnus albacares) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.43.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0303.44.00 | - - Bigeye tunas (Thunnus obesus) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.45 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis): | ||||
| 0303.45.10 | - - - Atlantic bluefin tunas (Thunnus thynnus) | kg | 21% | 14% | * / 5 / 8 / 10 (several rates) |
| 0303.45.90 | - - - Pacific bluefin tunas (Thunnus orientalis) | kg | 21% | 14% | * / 5 / 8 / 10 (several rates) |
| 0303.46.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0303.49 | - - Other: | ||||
| 0303.49.10 | - - - Longtail tuna (Thunnus tonggol) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0303.49.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - 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), excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.51.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.53.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.54 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus): | ||||
| 0303.54.10 | - - - Mackerel (Scomber scombrus, Scomber australasicus) | kg | 19.5% | 13% | * / 5 / 8 / 10 (several rates) |
| 0303.54.20 | - - - Pacific mackerel (Scomber japonicus) | kg | 19.5% | 13% | * / 5 / 8 / 10 (several rates) |
| 0303.55.00 | - - Jack and horse mackerel (Trachurus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.56.00 | - - Cobia (Rachycentron canadum) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.57.00 | - - Swordfish (Xiphias gladius) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.59 | - - Other: | ||||
| 0303.59.10 | - - - Indian mackerels (Rastrelliger kanagurta); Island mackerels (Rastrelliger faughni) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.59.20 | - - - Silver pomfrets (Pampus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.59.90 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.63.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 21% | 14% | * / 5 / 8 / 10 (several rates) |
| 0303.64.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 21% | 14% | * / 5 / 8 / 10 (several rates) |
| 0303.65.00 | - - Coalfish (Pollachius virens) | kg | 21% | 14% | * / 5 / 8 / 10 (several rates) |
| 0303.66.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0303.67.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.68.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.69.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.81.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0303.82.00 | - - Rays and skates (Rajidae) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.83.00 | - - Toothfish (Dissostichus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.84.00 | - - Seabass (Dicentrarchus spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.89 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0303.89.11 | - - - - Grouper | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.89.14 | - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.89.15 | - - - - Indian threadfins (Polynemus indicus) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.89.17 | - - - - Black pomfrets (Parastromatus niger) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0303.89.19 | - - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - - - Other: | |||||
| 0303.89.22 | - - - - Swamp barb (Puntius chola) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.89.23 | - - - - Milkfish (Chanos chanos) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.89.24 | - - - - Silver grunts (Pomadasys argenteus) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0303.89.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: | |||||
| 0303.91.00 | - - Livers, roes and milt | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0303.92.00 | - - Shark fins | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0303.99.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen | ||||
| - Fresh or chilled fillets of 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.): | |||||
| 0304.31.00 | - - Tilapias (Oreochromis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.32.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.33.00 | - - Nile Perch (Lates niloticus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.39.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Fresh or chilled fillets of other fish: | |||||
| 0304.41.00 | - - 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) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.42.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.43.00 | - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.44.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.45.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.46.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.47.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.48.00 | - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.49.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Other, fresh or chilled: | |||||
| 0304.51.00 | - - 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.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.52.00 | - - Salmonidae | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.53.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.54.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.55.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.56.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.57.00 | - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.59.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Frozen fillets of 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.): | |||||
| 0304.61.00 | - - Tilapias (Oreochromis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.62.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.63.00 | - - Nile Perch (Lates niloticus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.69.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: | |||||
| 0304.71.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.72.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.73.00 | - - Coalfish (Pollachius virens) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.74.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.75.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.79.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Frozen fillets of other fish: | |||||
| 0304.81.00 | - - 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) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.82.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.83.00 | - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.84.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.85.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.86.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.87.00 | - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.88.00 | - - Dogfish, other sharks, rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.89 | - - Other: | ||||
| 0304.89.10 | - - - Mahi-mahi (Coryphaena hippurus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.89.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Other, frozen: | |||||
| 0304.91.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.92.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.93.00 | - - 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.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.94.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.95.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.96.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.97.00 | - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.99 | - - Other: | ||||
| 0304.99.10 | - - - Surimi (minced fish meat) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0304.99.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process | ||||
| 0305.20 | - Livers, roes and milt of fish, dried, smoked, salted or in brine: | ||||
| 0305.20.10 | - - Of freshwater fish, dried, salted or in brine | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.20.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Fish fillets, dried, salted or in brine, but not smoked: | |||||
| 0305.31.00 | - - 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.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.32.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.39 | - - Other: | ||||
| 0305.39.10 | - - - Freshwater garfish (Xenentodon cancila), yellowstriped goatfish (Upeneus vittatus) and long-rakered trevally (Ulua mentalis) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.39.20 | - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and Bigeye croakers (Pennahia anea) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - - - Other: | |||||
| 0305.39.91 | - - - - Of freshwater fish | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.39.92 | - - - - Of marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.39.99 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Smoked fish, including fillets, other than edible fish offal: | |||||
| 0305.41.00 | - - 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) | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 0305.42.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 30% | 20% | 8 / 10 (several rates) |
| 0305.43.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 30% | 20% | 8 / 10 (several rates) |
| 0305.44.00 | - - 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.) | kg | 30% | 20% | 8 / 10 (several rates) |
| 0305.49 | - - Other: | ||||
| 0305.49.10 | - - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 30% | 20% | 8 / 10 (several rates) |
| 0305.49.90 | - - - Other | kg | 30% | 20% | 8 / 10 (several rates) |
| - Dried fish, other than edible fish offal, whether or not salted but not smoked: | |||||
| 0305.51.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.52.00 | - - 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.) | kg | 30% | 20% | 8 / 10 (several rates) |
| 0305.53.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | 8 / 10 (several rates) |
| 0305.54.00 | - - 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) | kg | 30% | 20% | 8 / 10 (several rates) |
| 0305.59 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0305.59.21 | - - - - Anchovies (Stolephorus spp., Coilia spp., Setipinna spp., Lycothrissa spp., Thryssa spp. and Encrasicholina spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.59.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.59.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: | |||||
| 0305.61.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.62.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.63.00 | - - Anchovies (Engraulis spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.64.00 | - - 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.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.69 | - - Other: | ||||
| 0305.69.10 | - - - Marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.69.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Fish fins, heads, tails, maws and other edible fish offal: | |||||
| 0305.71 | - - Shark fins: | ||||
| 0305.71.10 | - - - Dried or smoked | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.71.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0305.72 | - - Fish heads, tails and maws: | ||||
| - - - Fish maws: | |||||
| 0305.72.11 | - - - - Of cod | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0305.72.19 | - - - - Other | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| - - - Other: | |||||
| 0305.72.91 | - - - - Of cod | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0305.72.99 | - - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0305.79 | - - Other: | ||||
| 0305.79.10 | - - - Of cod | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0305.79.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0306 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine | ||||
| - Frozen: | |||||
| 0306.11 | - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): | ||||
| 0306.11.10 | - - - Smoked | kg | 40.5% | 27% | * / 5 / 8 / 10 (several rates) |
| 0306.11.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0306.12 | - - Lobsters (Homarus spp.): | ||||
| 0306.12.10 | - - - Smoked | kg | 40.5% | 27% | * / 5 / 8 / 10 (several rates) |
| 0306.12.90 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0306.14 | - - Crabs: | ||||
| - - - Smoked: | |||||
| 0306.14.11 | - - - - Soft shell crabs | kg | 40.5% | 27% | * / 5 / 8 / 10 (several rates) |
| 0306.14.19 | - - - - Other | kg | 40.5% | 27% | * / 5 / 8 / 10 (several rates) |
| - - - Other: | |||||
| 0306.14.91 | - - - - Swimming crabs (crabs of the family Portunidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0306.14.92 | - - - - King crabs (crabs of the family Lithodidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0306.14.93 | - - - - Snow crabs (crabs of the family Origoniidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0306.14.99 | - - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0306.15.00 | - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0306.16.00 | - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0306.17 | - - Other shrimps and prawns: | ||||
| - - - Giant tiger prawns (Penaeus monodon): | |||||
| 0306.17.11 | - - - - Headless | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0306.17.19 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| - - - Whiteleg shrimps (Litopenaeus vannamei): | |||||
| 0306.17.21 | - - - - Headless, with tail | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0306.17.22 | - - - - Headless, without tail | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0306.17.29 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0306.17.30 | - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0306.17.90 | - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0306.19.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| - Live, fresh or chilled: | |||||
| 0306.31 | - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): | ||||
| 0306.31.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.31.20 | - - - Other, live | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.31.30 | - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.32 | - - Lobsters (Homarus spp.): | ||||
| 0306.32.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.32.20 | - - - Other, live | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.32.30 | - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.33 | - - Crabs: | ||||
| - - - Blue crabs (Callinectes spp.) and Snow crabs (crabs of the family Oregoniidae): | |||||
| 0306.33.11 | - - - - Live | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.33.12 | - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (several rates) |
| - - - Other: | |||||
| 0306.33.91 | - - - - Live | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.33.92 | - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.34.00 | - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.35 | - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): | ||||
| 0306.35.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.35.20 | - - - Other, live | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.35.30 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.36 | - - Other shrimps and prawns: | ||||
| - - - Breeding: | |||||
| 0306.36.11 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.36.12 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.36.13 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.36.19 | - - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| - - - Other, live: | |||||
| 0306.36.21 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.36.22 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.36.23 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.36.29 | - - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| - - - Fresh or chilled: | |||||
| 0306.36.31 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.36.32 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 18% | 12% | 8 / 10 (several rates) |
| 0306.36.33 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.36.39 | - - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.39 | - - Other: | ||||
| 0306.39.10 | - - - Live | kg | 5% | 0% | 8 / 10 (several rates) |
| 0306.39.20 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (several rates) |
| - Other: | |||||
| 0306.91 | - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.91.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (several rates) |
| 0306.91.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| - - - Other: | |||||
| 0306.91.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (several rates) |
| 0306.91.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.92 | - - Lobsters (Homarus spp.): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.92.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (several rates) |
| 0306.92.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| - - - Other: | |||||
| 0306.92.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (several rates) |
| 0306.92.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.93 | - - Crabs: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.93.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (several rates) |
| 0306.93.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| - - - Other: | |||||
| 0306.93.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (several rates) |
| 0306.93.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.94 | - - Norway lobsters (Nephrops norvegicus): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.94.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (several rates) |
| 0306.94.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| - - - Other: | |||||
| 0306.94.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (several rates) |
| 0306.94.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.95 | - - Shrimps and prawns: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.95.21 | - - - - In shell, cooked by steaming or boiling in water | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.95.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.95.30 | - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 0306.99 | - - Other: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.99.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (several rates) |
| 0306.99.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| - - - Other: | |||||
| 0306.99.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (several rates) |
| 0306.99.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process | ||||
| - Oysters: | |||||
| 0307.11 | - - Live, fresh or chilled: | ||||
| 0307.11.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.11.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.12.00 | - - Frozen | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0307.19 | - - Other: | ||||
| 0307.19.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.19.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (several rates) |
| - Scallops and other molluscs of the family Pectinidae: | |||||
| 0307.21 | - - Live, fresh or chilled: | ||||
| 0307.21.10 | - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0307.21.20 | - - - Fresh or chilled | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0307.22.00 | - - Frozen | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0307.29 | - - Other: | ||||
| 0307.29.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.29.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - Mussels (Mytilus spp., Perna spp.): | |||||
| 0307.31 | - - Live, fresh or chilled: | ||||
| 0307.31.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.31.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.32.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.39 | - - Other: | ||||
| 0307.39.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.39.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - Cuttle fish and squid: | |||||
| 0307.42 | - - Live, fresh or chilled: | ||||
| - - - Live: | |||||
| 0307.42.11 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.42.19 | - - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| - - - Fresh or chilled: | |||||
| 0307.42.21 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.42.29 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.43 | - - Frozen: | ||||
| 0307.43.10 | - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.43.90 | - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.49 | - - Other: | ||||
| - - - Dried, salted or in brine: | |||||
| 0307.49.21 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.49.29 | - - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - - - Smoked: | |||||
| 0307.49.31 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0307.49.39 | - - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Octopus (Octopus spp.): | |||||
| 0307.51 | - - Live, fresh or chilled: | ||||
| 0307.51.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.51.20 | - - - Fresh or chilled | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.52.00 | - - Frozen | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0307.59 | - - Other: | ||||
| 0307.59.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.59.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (several rates) |
| 0307.60 | - Snails, other than sea snails: | ||||
| 0307.60.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.60.20 | - - Fresh, chilled or frozen | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.60.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.60.50 | - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): | |||||
| 0307.71 | - - Live, fresh or chilled: | ||||
| 0307.71.10 | - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0307.71.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.72.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.79 | - - Other: | ||||
| 0307.79.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.79.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): | |||||
| 0307.81 | - - Live, fresh or chilled abalone (Haliotis spp.): | ||||
| 0307.81.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.81.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.82 | - - Live, fresh or chilled stromboid conchs (Strombus spp.): | ||||
| 0307.82.10 | - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0307.82.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.83.00 | - - Frozen abalone (Haliotis spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.84.00 | - - Frozen stromboid conchs (Strombus spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.87 | - - Other abalone (Haliotis spp.): | ||||
| 0307.87.10 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.87.20 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.88 | - - Other stromboid conchs (Strombus spp.): | ||||
| 0307.88.10 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.88.20 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - Other: | |||||
| 0307.91 | - - Live, fresh or chilled: | ||||
| 0307.91.10 | - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0307.91.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.92.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0307.99 | - - Other: | ||||
| 0307.99.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0307.99.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process | ||||
| - Sea cucumbers (Stichopus japonicus, Holothuroidea): | |||||
| 0308.11 | - - Live, fresh or chilled: | ||||
| 0308.11.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.11.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.12.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.19 | - - Other: | ||||
| 0308.19.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0308.19.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (several rates) |
| - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus): | |||||
| 0308.21 | - - Live, fresh or chilled: | ||||
| 0308.21.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.21.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.22.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.29 | - - Other: | ||||
| 0308.29.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0308.29.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (several rates) |
| 0308.30 | - Jellyfish (Rhopilema spp.): | ||||
| 0308.30.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.30.20 | - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.30.30 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.30.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0308.30.50 | - - Smoked | kg | 37.5% | 25% | 8 / 10 (several rates) |
| 0308.90 | - Other: | ||||
| 0308.90.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.90.20 | - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.90.30 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0308.90.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0308.90.50 | - - Smoked | kg | 37.5% | 25% | 8 / 10 (several rates) |
| 0309 | Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption | ||||
| 0309.10.00 | - Of fish | kg | 30% | 20% | 8 / 10 (several rates) |
| 0309.90 | - Other: | ||||
| - - Of crustaceans: | |||||
| 0309.90.11 | - - - Fresh or chilled | kg | 30% | 20% | 8 / 10 (several rates) |
| 0309.90.12 | - - - Frozen | kg | 5% | 0% | 8 / 10 (several rates) |
| 0309.90.19 | - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| - - Of molluscs: | |||||
| 0309.90.21 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (several rates) |
| 0309.90.22 | - - - Frozen | kg | 5% | 0% | 8 / 10 (several rates) |
| 0309.90.29 | - - - Other | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 0309.90.90 | - - Of other aquatic invertebrates | kg | 5% | 0% | 8 / 10 (several rates) |