| Codice | Designazione | Aliquota |
|---|---|---|
| 0302110000 | Salmonidae, excluding edible fish offal of subheadings 0302|91|to 0302|99 | — |
| — | ||
| 8% | ||
| 12% | ||
| 12% | ||
| 12% | ||
| 12% | ||
| 0302118011 | Of the species Oncorhynchus mykiss | 12% |
| 12% | ||
| 12% | ||
| 12% | ||
| 0302130000 |
| Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) |
| 2% |
| 0302140000 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 2% |
| 0302140010 | Atlantic salmon (Salmo salar) | 2% |
| 0302140090 | Danube salmon (Hucho hucho) | 2% |
| 0302190000 | Other | 8% |
| 0302210000 | Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | — |
| 0302210000 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302|91|to 0302|99 | — |
| 0302211000 | Lesser or Greenland halibut (Reinhardtius hippoglossoides) | 8% |
| 0302213000 | Atlantic halibut (Hippoglossus hippoglossus) | 8% |
| 0302219000 | Pacific halibut (Hippoglossus stenolepis) | 15% |
| 0302220000 | Plaice (Pleuronectes platessa) | 7.5% |
| 0302230000 | Sole (Solea spp.) | 15% |
| 0302240000 | Turbots (Psetta maxima) | 15% |
| 0302290000 | Other | 15% |
| 0302291000 | Megrim (Lepidorhombus spp.) | 15% |
| 0302298000 | Other | 15% |
| 0302310000 | Albacore or longfinned tuna (Thunnus alalunga) | — |
| 0302310000 | Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302|91|to 0302|99 | — |
| 0302311000 | For the industrial manufacture of products of heading|1604 | — |
| 0302319000 | Other | 22% |
| 0302320000 | Yellowfin tuna (Thunnus albacares) | — |
| 0302321000 | For the industrial manufacture of products of heading|1604 | — |
| 0302329000 | Other | 22% |
| 0302330000 | Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | — |
| 0302331000 | For the industrial manufacture of products of heading|1604 | — |
| 0302339000 | Other | 22% |
| 0302340000 | Bigeye tuna (Thunnus obesus) | — |
| 0302341000 | For the industrial manufacture of products of heading|1604 | — |
| 0302349000 | Other | 22% |
| 0302350000 | Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) | — |
| 0302351100 | Atlantic bluefin tuna (Thunnus thynnus) | — |
| 0302351100 | For the industrial manufacture of products of heading|1604 | — |
| 0302351900 | Other | 22% |
| 0302359100 | For the industrial manufacture of products of heading|1604 | — |
| 0302359100 | Pacific bluefin tuna (Thunnus orientalis) | — |
| 0302359900 | Other | 22% |
| 0302360000 | Southern bluefin tuna (Thunnus maccoyii) | — |
| 0302361000 | For the industrial manufacture of products of heading|1604 | — |
| 0302369000 | Other | 22% |
| 0302390000 | Other | — |
| 0302392000 | For the industrial manufacture of products of heading|1604 | — |
| 0302398000 | Other | 22% |
| 0302410000 | 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 | — |
| 0302410000 | Herrings (Clupea harengus, Clupea pallasii) | — |
| 0302420000 | Anchovies (Engraulis spp.) | 15% |
| 0302430000 | Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | — |
| 0302431000 | Sardines of the species Sardina pilchardus | 23% |
| 0302433000 | Sardines of the genus Sardinops; sardinella (Sardinella spp.) | 15% |
| 0302439000 | Brisling or sprats (Sprattus sprattus) | — |
| 0302440000 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | — |
| 0302440010 | Mackerel (Scomber scombrus) | — |
| 0302440090 | Other | — |
| 0302450000 | Jack and horse mackerel (Trachurus spp.) | 15% |
| 0302451000 | Atlantic horse mackerel (Trachurus trachurus) | 15% |
| 0302453000 | Chilean jack mackerel (Trachurus murphyi) | 15% |
| 0302459000 | Other | 15% |
| 0302459010 | Horse mackerel (scad) (Caranx trachurus) | 15% |
| 0302459090 | Other | 15% |
| 0302460000 | Cobia (Rachycentron canadum) | 15% |
| 0302470000 | Swordfish (Xiphias gladius) | 15% |
| 0302490000 | Other | — |
| 0302491100 | Kawakawa (Euthynnus affinis) | — |
| 0302491100 | For the industrial manufacture of products of heading|1604 | — |
| 0302491900 | Other | 22% |
| 0302499000 | Other | 15% |
| 0302510000 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302|91|to 0302|99 | 12% |
| 0302510000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 12% |
| 0302511000 | Of the species Gadus morhua | 12% |
| 0302511020 | For processing | 12% |
| 0302511080 | Other | 12% |
| 0302519000 | Other | 12% |
| 0302519010 | For industrial manufacture | 12% |
| 0302519090 | Other | 12% |
| 0302520000 | Haddock (Melanogrammus aeglefinus) | 7.5% |
| 0302520010 | With heads off, gilled and gutted, for processing | 7.5% |
| 0302520090 | Other | 7.5% |
| 0302530000 | Coalfish (Pollachius virens) | 7.5% |
| 0302540000 | Hake (Merluccius spp., Urophycis spp.) | — |
| 0302541100 | Hake of the genus Merluccius | 15% |
| 0302541100 | Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus) | 15% |
| 0302541500 | Southern hake (Merluccius australis) | 15% |
| 0302541900 | Other | 15% |
| 0302541910 | Silver hake (Merluccius bilinearis) | 15% |
| 0302541920 | Hake of the species Merluccius merluccius | 15% |
| 0302541990 | Other | 15% |
| 0302549000 | Hake of the genus Urophycis | 15% |
| 0302550000 | Alaska Pollock (Theragra chalcogramma) | 7.5% |
| 0302560000 | Blue whiting (Micromesistius poutassou, Micromesistius australis) | 7.5% |
| 0302560010 | Blue whiting (Micromesistius poutassou) | 7.5% |
| 0302560020 | Southern blue whiting (Micromesistius australis) | 7.5% |
| 0302590000 | Other | — |
| 0302591000 | Polar cod (Boreogadus saida) | 12% |
| 0302591010 | For processing | 12% |
| 0302591090 | Other | 12% |
| 0302592000 | Whiting (Merlangius merlangus) | 7.5% |
| 0302593000 | Pollack (Pollachius pollachius) | 7.5% |
| 0302594000 | Ling (Molva spp.) | 7.5% |
| 0302599000 | Other | 15% |
| 0302710000 | 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 | 8% |
| 0302710000 | Tilapias (Oreochromis spp.) | 8% |
| 0302720000 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 8% |
| 0302740000 | Eels (Anguilla spp.) | 0% |
| 0302790000 | Other | 8% |
| 0302810000 | Other fish, excluding edible fish offal of subheadings 0302|91|to 0302|99 | — |
| 0302810000 | Dogfish and other sharks | — |
| 0302811500 | Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.) | 6% |
| 0302813000 | Porbeagle shark (Lamna nasus) | 8% |
| 0302814000 | Blue shark (Prionace glauca) | 8% |
| 0302815000 | Shortfin Mako shark (Isurus Oxyrinchus) | 8% |
| 0302817000 | Other | 8% |
| 0302820000 | Rays and skates (Rajidae) | 15% |
| 0302830000 | Toothfish (Dissostichus spp.) | 15% |
| 0302840000 | Sea bass (Dicentrarchus spp.) | — |
| 0302841000 | European sea bass (Dicentrarchus labrax) | 15% |
| 0302849000 | Other | 15% |
| 0302850000 | Sea bream (Sparidae) | — |
| 0302851000 | Of the species Dentex dentex or Pagellus spp. | 15% |
| 0302853000 | Gilt-head sea bream (Sparus aurata) | 15% |
| 0302859000 | Other | 15% |
| 0302890000 | Other | — |
| 0302891000 | Freshwater fish | 8% |
| 0302892100 | Other | — |
| 0302892100 | Fish of the genus Euthynnus, other than Kawakawa (Euthynnus affinis) covered by subheading 0302|49 | — |
| 0302892100 | For the industrial manufacture of products of heading|1604 | — |
| 0302892900 | Other | 22% |
| 0302893100 | Of the species Sebastes marinus | 7.5% |
| 0302893100 | Redfish (Sebastes spp.) | 7.5% |
| 0302893900 | Other | 7.5% |
| 0302893910 | Of the species Sebastes mentella | 7.5% |
| 0302893990 | Other | 7.5% |
| 0302894000 | Ray's bream (Brama spp.) | 15% |
| 0302895000 | Monkfish (Lophius spp.) | 15% |
| 0302896000 | Pink cusk-eel (Genypterus blacodes) | 7.5% |
| 0302899000 | Other | 15% |
| 0302899030 | Red snapper (Lutjanus purpureus), for processing | 15% |
| 0302899040 | Fish of the species Kathetostoma giganteum | 15% |
| 0302899080 | Bogue (Boops boops) | 15% |
| 0302899090 | Other | 15% |
| 0302910000 | Livers, roes and milt | 10% |
| 0302910000 | Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal | 10% |
| 0302910010 | Of herring (Clupea harengus, Clupea pallasii) | 10% |
| 0302910030 | Of salmon | 10% |
| 0302910040 | Of pike | 10% |
| 0302910050 | Of Atlantic bigeye tuna (Thunnus obesus) | 10% |
| 0302910096 | Hard fish roes, for processing | 10% |
| 0302910096 | Other | 10% |
| 0302910097 | Other | 10% |
| 0302920000 | Shark fins | 8% |
| 0302920010 | Of dogfish of the species Squalus acanthias | 8% |
| 0302920020 | Of dogfish of the species Scyliorhinus spp. | 8% |
| 0302920090 | Other | 8% |
| 0302990000 | Other | 10% |
| 0302990011 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 10% |
| 0302990011 | Of the species Oncorhynchus apache or Oncorhynchus chrysogaster | 10% |
| 0302990019 | Other | 10% |
| 0302990020 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 10% |
| 0302990030 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | 10% |
| 0302990040 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 10% |
| 0302990045 | Other salmonidae | 10% |
| 0302990050 | Redfish (Sebastes spp.) | 10% |
| 0302990055 | Herrings (Clupea harengus, Clupea pallasii) | 10% |
| 0302990060 | Hake (Merluccius spp., Urophycis spp.) | 10% |
| 0302990065 | Coalfish (Pollachius virens) | 10% |
| 0302990071 | Pacific halibut (Hippoglossus stenolepis) | 10% |
| 0302990071 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 10% |
| 0302990079 | Other | 10% |
| 0302990080 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 10% |
| 0302990085 | Haddock (Melanogrammus aeglefinus) | 10% |
| 0302990090 | Other | 10% |
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