SECTION I · Capitolo 03
Fish and crustaceans, molluscs and other aquatic invertebrates
Nomenclatura e aliquote 2026 dalla tariffa consolidata BT2026. FONTE
Note di capitolo (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
| Codice SA | Descrizione | Unità | Dazio all'importazione ordinario | MFN | VAT |
|---|---|---|---|---|---|
| 0301 | Live fish | ||||
| - Ornamental fish: | |||||
| 0301.11 | - - Freshwater: | ||||
| 0301.11.10 | - - - Fry | kg/unit | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0301.11.91 | - - - - Koi carp (Cyprinus carpio) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.11.92 | - - - - Goldfish (Carassius auratus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.11.93 | - - - - Siamese fighting fish (Beta splendens) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.11.95 | - - - - Arowanas (Scleropages formosus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.11.99 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.19 | - - Other: | ||||
| 0301.19.10 | - - - Fry | kg/unit | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0301.19.90 | - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0301.92.00 | - - Eels (Anguilla spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0301.93.22 | - - - - Fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0301.93.29 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - - - Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.: | |||||
| 0301.93.31 | - - - - Breeding, other than fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0301.93.32 | - - - - Fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0301.93.39 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.94.00 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.95.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99 | - - Other: | ||||
| - - - Milkfish and Grouper, fry: | |||||
| 0301.99.11 | - - - - Breeding | kg/unit | 5% | 0% | * / 8 / 10 (più aliquote) |
| 0301.99.19 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - - - Other fish fry: | |||||
| 0301.99.22 | - - - - Other carp, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.23 | - - - - Other carp | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.24 | - - - - Other, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.29 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - - - Milkfish and grouper, other than fry: | |||||
| 0301.99.31 | - - - - Milkfish, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.32 | - - - - Milkfish, other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.33 | - - - - Leopard coral grouper (Plectropomus leopardus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.34 | - - - - Brown-marbled grouper (Epinephelus fuscoguttatus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.35 | - - - - Humpback grouper (Cromileptes altivelis) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.36 | - - - - Other grouper | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - - - Other, freshwater fish: | |||||
| 0301.99.41 | - - - - Tilapias (Oreochromis spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.42 | - - - - Other carp, for breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.49 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.50 | - - - Other, marine fish | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0301.99.90 | - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 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 (più aliquote) |
| 0302.14.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0302.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0302.22.00 | - - Plaice (Pleuronectes platessa) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.23.00 | - - Sole (Solea spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.24.00 | - - Turbots (Psetta maxima) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0302.29.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0302.32.00 | - - Yellowfin tunas (Thunnus albacares) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0302.33.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.34.00 | - - Bigeye tunas (Thunnus obesus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0302.35.00 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0302.36.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0302.39.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0302.42.00 | - - Anchovies (Engraulis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.43.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.44.00 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0302.45.00 | - - Jack and horse mackerel (Trachurus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.46.00 | - - Cobia (Rachycentron canadum) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.47.00 | - - Swordfish (Xiphias gladius) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.49.00 | - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0302.52.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.53.00 | - - Coalfish (Pollachius virens) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.54.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.55.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.56.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.59.00 | - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0302.72 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.): | ||||
| 0302.72.10 | - - - Yellowtail catfish (Pangasius pangasius) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.72.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0302.74.00 | - - Eels (Anguilla spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.79.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0302.82.00 | - - Rays and skates (Rajidae) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.83.00 | - - Toothfish (Dissostichus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.84.00 | - - Seabass (Dicentrarchus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.85.00 | - - Seabream (Sparidae) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.89 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0302.89.11 | - - - - Grouper | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.89.12 | - - - - Longfin mojarra (Pentaprion longimanus) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0302.89.15 | - - - - Indian threadfins (Polynemus indicus) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.89.17 | - - - - Black pomfrets (Parastromatus niger) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0302.89.19 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0302.89.22 | - - - - Swamp barb (Puntius chola) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.89.23 | - - - - Silver grunts (Pomadasys argenteus) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0302.89.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0302.92.00 | - - Shark fins | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0302.99.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 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 (più aliquote) |
| 0303.13.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0303.19.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0303.24.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0303.26.00 | - - Eels (Anguilla spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0303.29.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0303.32.00 | - - Plaice (Pleuronectes platessa) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0303.33.00 | - - Sole (Solea spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0303.34.00 | - - Turbots (Psetta maxima) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0303.39.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0303.42.00 | - - Yellowfin tunas (Thunnus albacares) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0303.43.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0303.44.00 | - - Bigeye tunas (Thunnus obesus) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0303.45.90 | - - - Pacific bluefin tunas (Thunnus orientalis) | kg | 21% | 14% | * / 5 / 8 / 10 (più aliquote) |
| 0303.46.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0303.49 | - - Other: | ||||
| 0303.49.10 | - - - Longtail tuna (Thunnus tonggol) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0303.49.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0303.53.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0303.54 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus): | ||||
| 0303.54.10 | - - - Mackerel (Scomber scombrus, Scomber australasicus) | kg | 19,5% | 13% | * / 5 / 8 / 10 (più aliquote) |
| 0303.54.20 | - - - Pacific mackerel (Scomber japonicus) | kg | 19,5% | 13% | * / 5 / 8 / 10 (più aliquote) |
| 0303.55.00 | - - Jack and horse mackerel (Trachurus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.56.00 | - - Cobia (Rachycentron canadum) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.57.00 | - - Swordfish (Xiphias gladius) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.59 | - - Other: | ||||
| 0303.59.10 | - - - Indian mackerels (Rastrelliger kanagurta); Island mackerels (Rastrelliger faughni) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.59.20 | - - - Silver pomfrets (Pampus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.59.90 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0303.64.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 21% | 14% | * / 5 / 8 / 10 (più aliquote) |
| 0303.65.00 | - - Coalfish (Pollachius virens) | kg | 21% | 14% | * / 5 / 8 / 10 (più aliquote) |
| 0303.66.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0303.67.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.68.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.69.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0303.82.00 | - - Rays and skates (Rajidae) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.83.00 | - - Toothfish (Dissostichus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.84.00 | - - Seabass (Dicentrarchus spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0303.89 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0303.89.11 | - - - - Grouper | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0303.89.15 | - - - - Indian threadfins (Polynemus indicus) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0303.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.89.17 | - - - - Black pomfrets (Parastromatus niger) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0303.89.19 | - - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0303.89.22 | - - - - Swamp barb (Puntius chola) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0303.89.23 | - - - - Milkfish (Chanos chanos) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0303.89.24 | - - - - Silver grunts (Pomadasys argenteus) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0303.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0303.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0303.89.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0303.92.00 | - - Shark fins | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0303.99.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0304.32.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.33.00 | - - Nile Perch (Lates niloticus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.39.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 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 (più aliquote) |
| 0304.43.00 | - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.44.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.45.00 | - - Swordfish (Xiphias gladius) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.46.00 | - - Toothfish (Dissostichus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.47.00 | - - Dogfish and other sharks | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.48.00 | - - Rays and skates (Rajidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.49.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0304.52.00 | - - Salmonidae | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.53.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.54.00 | - - Swordfish (Xiphias gladius) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.55.00 | - - Toothfish (Dissostichus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.56.00 | - - Dogfish and other sharks | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.57.00 | - - Rays and skates (Rajidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.59.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0304.62.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.63.00 | - - Nile Perch (Lates niloticus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.69.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0304.72.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.73.00 | - - Coalfish (Pollachius virens) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.74.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.75.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.79.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 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 (più aliquote) |
| 0304.83.00 | - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.84.00 | - - Swordfish (Xiphias gladius) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.85.00 | - - Toothfish (Dissostichus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.86.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.87.00 | - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.88.00 | - - Dogfish, other sharks, rays and skates (Rajidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.89 | - - Other: | ||||
| 0304.89.10 | - - - Mahi-mahi (Coryphaena hippurus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.89.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - Other, frozen: | |||||
| 0304.91.00 | - - Swordfish (Xiphias gladius) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.92.00 | - - Toothfish (Dissostichus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0304.94.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0304.96.00 | - - Dogfish and other sharks | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.97.00 | - - Rays and skates (Rajidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.99 | - - Other: | ||||
| 0304.99.10 | - - - Surimi (minced fish meat) | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0304.99.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0305.20.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0305.32.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 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 (più aliquote) |
| - - - Other: | |||||
| 0305.39.91 | - - - - Of freshwater fish | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0305.39.92 | - - - - Of marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0305.39.99 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0305.42.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 30% | 20% | 8 / 10 (più aliquote) |
| 0305.43.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 30% | 20% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0305.49 | - - Other: | ||||
| 0305.49.10 | - - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 30% | 20% | 8 / 10 (più aliquote) |
| 0305.49.90 | - - - Other | kg | 30% | 20% | 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 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 (più aliquote) |
| 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 (più aliquote) |
| 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 (più aliquote) |
| 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 (più aliquote) |
| 0305.59.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0305.59.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0305.62.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0305.63.00 | - - Anchovies (Engraulis spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0305.69 | - - Other: | ||||
| 0305.69.10 | - - - Marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0305.69.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0305.71.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0305.72 | - - Fish heads, tails and maws: | ||||
| - - - Fish maws: | |||||
| 0305.72.11 | - - - - Of cod | kg | 7,5% | 5% | * / 5 / 8 / 10 (più aliquote) |
| 0305.72.19 | - - - - Other | kg | 7,5% | 5% | * / 5 / 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0305.72.91 | - - - - Of cod | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0305.72.99 | - - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0305.79 | - - Other: | ||||
| 0305.79.10 | - - - Of cod | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0305.79.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0306.11.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0306.12 | - - Lobsters (Homarus spp.): | ||||
| 0306.12.10 | - - - Smoked | kg | 40,5% | 27% | * / 5 / 8 / 10 (più aliquote) |
| 0306.12.90 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0306.14 | - - Crabs: | ||||
| - - - Smoked: | |||||
| 0306.14.11 | - - - - Soft shell crabs | kg | 40,5% | 27% | * / 5 / 8 / 10 (più aliquote) |
| 0306.14.19 | - - - - Other | kg | 40,5% | 27% | * / 5 / 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0306.14.91 | - - - - Swimming crabs (crabs of the family Portunidae) | kg | 4,5% | 3% | * / 5 / 8 / 10 (più aliquote) |
| 0306.14.92 | - - - - King crabs (crabs of the family Lithodidae) | kg | 4,5% | 3% | * / 5 / 8 / 10 (più aliquote) |
| 0306.14.93 | - - - - Snow crabs (crabs of the family Origoniidae) | kg | 4,5% | 3% | * / 5 / 8 / 10 (più aliquote) |
| 0306.14.99 | - - - - Other | kg | 4,5% | 3% | * / 5 / 8 / 10 (più aliquote) |
| 0306.15.00 | - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0306.16.00 | - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | kg | 4,5% | 3% | * / 5 / 8 / 10 (più aliquote) |
| 0306.17 | - - Other shrimps and prawns: | ||||
| - - - Giant tiger prawns (Penaeus monodon): | |||||
| 0306.17.11 | - - - - Headless | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0306.17.19 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| - - - Whiteleg shrimps (Litopenaeus vannamei): | |||||
| 0306.17.21 | - - - - Headless, with tail | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0306.17.22 | - - - - Headless, without tail | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0306.17.29 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0306.17.30 | - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 18% | 12% | * / 5 / 8 / 10 (più aliquote) |
| 0306.17.90 | - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0306.19.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0306.31.20 | - - - Other, live | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.31.30 | - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.32 | - - Lobsters (Homarus spp.): | ||||
| 0306.32.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.32.20 | - - - Other, live | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.32.30 | - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.33 | - - Crabs: | ||||
| - - - Blue crabs (Callinectes spp.) and Snow crabs (crabs of the family Oregoniidae): | |||||
| 0306.33.11 | - - - - Live | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.33.12 | - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0306.33.91 | - - - - Live | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.33.92 | - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.34.00 | - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.35 | - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): | ||||
| 0306.35.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.35.20 | - - - Other, live | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.35.30 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.36 | - - Other shrimps and prawns: | ||||
| - - - Breeding: | |||||
| 0306.36.11 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.36.12 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.36.13 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.36.19 | - - - - Other | kg | 5% | 0% | 8 / 10 (più aliquote) |
| - - - Other, live: | |||||
| 0306.36.21 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.36.22 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.36.23 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.36.29 | - - - - Other | kg | 5% | 0% | 8 / 10 (più aliquote) |
| - - - Fresh or chilled: | |||||
| 0306.36.31 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.36.32 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 18% | 12% | 8 / 10 (più aliquote) |
| 0306.36.33 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.36.39 | - - - - Other | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.39 | - - Other: | ||||
| 0306.39.10 | - - - Live | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0306.39.20 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0306.91.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0306.91.31 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (più aliquote) |
| 0306.91.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.92 | - - Lobsters (Homarus spp.): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.92.21 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (più aliquote) |
| 0306.92.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0306.92.31 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (più aliquote) |
| 0306.92.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.93 | - - Crabs: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.93.21 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (più aliquote) |
| 0306.93.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0306.93.31 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (più aliquote) |
| 0306.93.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.94 | - - Norway lobsters (Nephrops norvegicus): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.94.21 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (più aliquote) |
| 0306.94.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0306.94.31 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (più aliquote) |
| 0306.94.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0306.95.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.95.30 | - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 0306.99 | - - Other: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.99.21 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (più aliquote) |
| 0306.99.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0306.99.31 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (più aliquote) |
| 0306.99.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0307.11.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.12.00 | - - Frozen | kg | 4,5% | 3% | * / 5 / 8 / 10 (più aliquote) |
| 0307.19 | - - Other: | ||||
| 0307.19.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0307.19.30 | - - - Smoked | kg | 37,5% | 25% | 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0307.21.20 | - - - Fresh or chilled | kg | 4,5% | 3% | * / 5 / 8 / 10 (più aliquote) |
| 0307.22.00 | - - Frozen | kg | 4,5% | 3% | * / 5 / 8 / 10 (più aliquote) |
| 0307.29 | - - Other: | ||||
| 0307.29.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0307.29.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| - Mussels (Mytilus spp., Perna spp.): | |||||
| 0307.31 | - - Live, fresh or chilled: | ||||
| 0307.31.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.31.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.32.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.39 | - - Other: | ||||
| 0307.39.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0307.39.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0307.42.19 | - - - - Other | kg | 4,5% | 3% | * / 5 / 8 / 10 (più aliquote) |
| - - - 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 (più aliquote) |
| 0307.42.29 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0307.43.90 | - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0307.49.29 | - - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| - - - 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 (più aliquote) |
| 0307.49.39 | - - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| - Octopus (Octopus spp.): | |||||
| 0307.51 | - - Live, fresh or chilled: | ||||
| 0307.51.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.51.20 | - - - Fresh or chilled | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0307.52.00 | - - Frozen | kg | 22,5% | 15% | * / 5 / 8 / 10 (più aliquote) |
| 0307.59 | - - Other: | ||||
| 0307.59.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0307.59.30 | - - - Smoked | kg | 37,5% | 25% | 8 / 10 (più aliquote) |
| 0307.60 | - Snails, other than sea snails: | ||||
| 0307.60.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.60.20 | - - Fresh, chilled or frozen | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.60.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0307.60.50 | - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0307.71.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.72.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.79 | - - Other: | ||||
| 0307.79.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0307.79.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0307.81.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.82 | - - Live, fresh or chilled stromboid conchs (Strombus spp.): | ||||
| 0307.82.10 | - - - Live | kg | 4,5% | 3% | * / 5 / 8 / 10 (più aliquote) |
| 0307.82.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.83.00 | - - Frozen abalone (Haliotis spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.84.00 | - - Frozen stromboid conchs (Strombus spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.87 | - - Other abalone (Haliotis spp.): | ||||
| 0307.87.10 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0307.87.20 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0307.88 | - - Other stromboid conchs (Strombus spp.): | ||||
| 0307.88.10 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0307.88.20 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| - Other: | |||||
| 0307.91 | - - Live, fresh or chilled: | ||||
| 0307.91.10 | - - - Live | kg | 4,5% | 3% | * / 5 / 8 / 10 (più aliquote) |
| 0307.91.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.92.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0307.99 | - - Other: | ||||
| 0307.99.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0307.99.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0308.11.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0308.12.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0308.19 | - - Other: | ||||
| 0308.19.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0308.19.30 | - - - Smoked | kg | 37,5% | 25% | 8 / 10 (più aliquote) |
| - 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 (più aliquote) |
| 0308.21.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0308.22.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0308.29 | - - Other: | ||||
| 0308.29.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0308.29.30 | - - - Smoked | kg | 37,5% | 25% | 8 / 10 (più aliquote) |
| 0308.30 | - Jellyfish (Rhopilema spp.): | ||||
| 0308.30.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0308.30.20 | - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0308.30.30 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0308.30.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0308.30.50 | - - Smoked | kg | 37,5% | 25% | 8 / 10 (più aliquote) |
| 0308.90 | - Other: | ||||
| 0308.90.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0308.90.20 | - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0308.90.30 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 0308.90.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0308.90.50 | - - Smoked | kg | 37,5% | 25% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 0309.90 | - Other: | ||||
| - - Of crustaceans: | |||||
| 0309.90.11 | - - - Fresh or chilled | kg | 30% | 20% | 8 / 10 (più aliquote) |
| 0309.90.12 | - - - Frozen | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0309.90.19 | - - - Other | kg | 15% | 10% | 8 / 10 (più aliquote) |
| - - Of molluscs: | |||||
| 0309.90.21 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0309.90.22 | - - - Frozen | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 0309.90.29 | - - - Other | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0309.90.90 | - - Of other aquatic invertebrates | kg | 5% | 0% | 8 / 10 (più aliquote) |