| Tarrif Number |
Description |
Duty |
Method |
Tax Base |
Rate |
Unit |
Bracket Range |
Trade Agreements |
Trade Regulations |
Preferential Rates |
| 0301 |
Live fish. |
|
|
|
|
|
|
 |
 |
 |
| 0301.10 |
-Ornamental fish |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0301.90 |
-Other live fish : |
|
|
|
|
|
|
|
|
|
| 0301.91 |
--Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0301.92 |
--Eels (Anguilla spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0301.93 |
--Carp |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0301.94 |
-- Bluefin tunas (Thunnus thynnus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0301.95 |
-- Southern bluefin tunas (Thunnus maccoyii) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0301.99 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302 |
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04. |
|
|
|
|
|
|
|
|
|
| 0302.10 |
-Salmonidae, excluding livers and roes : |
|
|
|
|
|
|
|
|
|
| 0302.11 |
--Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.12 |
--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) (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.19 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.20 |
-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: |
|
|
|
|
|
|
|
|
|
| 0302.21 |
--Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.22 |
--Plaice (Pleuronectes platessa) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.23 |
--Sole (Solea spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.29 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.30 |
-Tunas (of the genus Thunnus) skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes : |
|
|
|
|
|
|
|
|
|
| 0302.31 |
--Albacore or longfinned tunas (Thunnus alalunga) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.32 |
--Yellowfin tunas (Thunnus albacares) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.33 |
--Skipjack or stripe-bellied bonito |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.34 |
--Bigeye tunas (Thunnus obesus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.35 |
--Bluefin tunas (Thunnus thynnus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.36 |
--Southern bluefin tunas (Thunnus maccoyii) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.39 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.40 |
-Herrings (Cluppea harengus, Clupea pallasii), excluding livers and roes |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.50 |
-Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.60 |
-Other fish, excluding livers and roes : |
|
|
|
|
|
|
|
|
|
| 0302.61 |
--Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.62 |
--Haddock (Melanogrammus aeglefinus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.63 |
--Coalfish (Pollachius virens) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.64 |
--Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.65 |
--Dogfish and other sharks |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.66 |
--Eels (Anguilla spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.67 |
-- Swordfish (Xiphias gladius) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.68 |
-- Toothfish (Dissostichus spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.69 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0302.70 |
-Livers and roes |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303 |
Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04. |
|
|
|
|
|
|
|
|
|
| 0303.10 |
-Pacifique salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes: |
|
|
|
|
|
|
|
|
|
| 0303.11 |
--Sockeye salmon (red salmon) (Oncorhynchus nerka) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.19 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.20 |
-Other salmonidae, excluding livers and roes : |
|
|
|
|
|
|
|
|
|
| 0303.21 |
--Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.22 |
--Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.29 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.30 |
-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,Scophthalmidae and Citharidae), excluding livers and roes: |
|
|
|
|
|
|
|
|
|
| 0303.31 |
--Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.32 |
--Plaice (Pleuronectes platessa) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.33 |
--Sole (Solea spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.39 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.40 |
-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes : |
|
|
|
|
|
|
|
|
|
| 0303.41 |
--Albacore or longfinned tunas (Thunnus alalunga) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.42 |
--Yellowfin tunas (Thunnus albacares) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.43 |
--Skipjack or strip-bellied bonito |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.44 |
--Bigeye tunas (Thunnus obesus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.45 |
--Bluefin tunas (Thunnus thynnus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.46 |
--Southern bluefin tunas (Thunnus maccoyii) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.49 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.50 |
- Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes: |
|
|
|
|
|
|
|
|
|
| 0303.51 |
-- Herrings (Clupea harengus, Clupea pallasii) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.52 |
-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.60 |
- Swordfish (Xiphias gladius) and toothfish (Dissostichus spp.), excluding livers and roes: |
|
|
|
|
|
|
|
|
|
| 0303.61 |
-- Swordfish (Xiphias gladius) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.62 |
-- Toothfish (Dissostichus spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.70 |
-Other fish, excluding livers and roes : |
|
|
|
|
|
|
|
|
|
| 0303.71 |
--Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.72 |
--Haddock (Melanogrammus aeglefinus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.73 |
--Coalfish (Pollachius virens) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.74 |
--Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.75 |
--Dogfish and other sharks |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.76 |
--Eels (Anguilla spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.77 |
--Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.78 |
--Hake (Merluccius spp., Urophycis spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.79 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0303.80 |
-Livers and roes |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0304 |
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. |
|
|
|
|
|
|
|
|
|
| 0304.10 |
- Fresh or chilled: |
|
|
|
|
|
|
|
|
|
| 0304.11 |
-- Swordfish (Xiphias gladius) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0304.12 |
-- Toothfish (Dissostichus spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0304.19 |
-- Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0304.20 |
- Frozen fillets: |
|
|
|
|
|
|
|
|
|
| 0304.21 |
-- Swordfish (Xiphias gladius) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0304.22 |
-- Toothfish (Dissostichus spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0304.29 |
-- Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0304.90 |
- Other: |
|
|
|
|
|
|
|
|
|
| 0304.91 |
-- Swordfish (Xiphias gladius) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0304.92 |
-- Toothfish (Dissostichus spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0304.99 |
-- Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0305 |
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption. |
|
|
|
|
|
|
|
|
|
| 0305.10 |
-Flours, meals and pellets of fish, fit for human consumption |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0305.20 |
-Livers and roes of fish, dried, smoked, salted or in brine |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0305.30 |
-Fish fillets, dried, salted or in brine, but not smoked |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0305.40 |
-Smoked fish, including fillets : |
|
|
|
|
|
|
|
|
|
| 0305.41 |
--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) |
Customs |
|
Value |
20% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0305.42 |
--Herrings (Clupea harengus, Clupea pallasii) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0305.49 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0305.50 |
-Dried fish, whether or not salted but not smoked : |
|
|
|
|
|
|
|
|
|
| 0305.51 |
--Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0305.59 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0305.60 |
-Fish, salted but not dried or smoked and fish in brine : |
|
|
|
|
|
|
|
|
|
| 0305.61 |
--Herrings (Clupea harengus, Clupea pallasii) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0305.62 |
--Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0305.63 |
--Anchovies (Engraulis spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0305.69 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 0306 |
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. |
|
|
|
|
|
|
|
|
|
| 0306.10 |
-Frozen : |
|
|
|
|
|
|
|
|
|
| 0306.11 |
--Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0306.12 |
--Lobsters (Homarus spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0306.13 |
--Shrimps and prawns |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0306.14 |
--Crabs |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0306.19 |
--Other, including flours, meals and pellets of crustaceans, fit for human consumption |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0306.20 |
-Not frozen : |
|
|
|
|
|
|
|
|
|
| 0306.21 |
--Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0306.22 |
--Lobsters (Homarus spp.) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0306.23 |
--Shrimps and prawns |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0306.24 |
--Crabs |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0306.29 |
--Other, including flours, meals and pellets of crustaceans, fit for human consumption |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307 |
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption. |
|
|
|
|
|
|
|
|
|
| 0307.10 |
-Oysters |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307.20 |
-Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten : |
|
|
|
|
|
|
|
|
|
| 0307.21 |
--Live, fresh or chilled |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307.29 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307.30 |
-Mussels (Mytilus spp., Perna spp.) : |
|
|
|
|
|
|
|
|
|
| 0307.31 |
--Live, fresh or chilled |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307.39 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307.40 |
-Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) : |
|
|
|
|
|
|
|
|
|
| 0307.41 |
--Live, fresh or chilled |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307.49 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307.50 |
-Octopus (Octopus spp.) : |
|
|
|
|
|
|
|
|
|
| 0307.51 |
--Live, fresh or chilled |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307.59 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307.60 |
-Snails, other than sea snails |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307.90 |
-Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption : |
|
|
|
|
|
|
|
|
|
| 0307.91 |
--Live, fresh or chilled |
Customs |
|
Value |
5% |
|
|
|
|
|
| 0307.99 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
 |
