| Codice | Designazione | Aliquota |
|---|---|---|
| 2% | ||
| 0303110000 | Salmonidae, excluding edible fish offal of subheadings 0303|91|to 0303|99 | 2% |
| 2% | ||
| 2% | ||
| 2% | ||
| 2% | ||
| 2% | ||
| 2% | ||
| 2% | ||
| 2% | ||
| — | ||
| Of the species Oncorhynchus apache or Oncorhynchus chrysogaster |
| 9% |
| 0303142000 | Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2|kg each, or with heads off, gilled and gutted, weighing more than 1|kg each | 12% |
| 0303149000 | Other | 12% |
| 0303149011 | Of the species Oncorhynchus mykiss | 12% |
| 0303149019 | Other | 12% |
| 0303149090 | Other | 12% |
| 0303190000 | Other | 9% |
| 0303190010 | Of the genus Coregone | 9% |
| 0303190090 | Other | 9% |
| 0303230000 | 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 | 8% |
| 0303230000 | Tilapias (Oreochromis spp.) | 8% |
| 0303240000 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 8% |
| 0303260000 | Eels (Anguilla spp.) | 0% |
| 0303290000 | Other | 8% |
| 0303310000 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303|91|to 0303|99 | — |
| 0303310000 | Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | — |
| 0303311000 | Lesser or Greenland halibut (Reinhardtius hippoglossoides) | 7.5% |
| 0303313000 | Atlantic halibut (Hippoglossus hippoglossus) | 7.5% |
| 0303319000 | Pacific halibut (Hippoglossus stenolepis) | 15% |
| 0303320000 | Plaice (Pleuronectes platessa) | 15% |
| 0303330000 | Sole (Solea spp.) | 7.5% |
| 0303340000 | Turbots (Psetta maxima) | 15% |
| 0303390000 | Other | — |
| 0303391000 | Flounder (Platichthys flesus) | 7.5% |
| 0303393000 | Fish of the genus Rhombosolea | 7.5% |
| 0303395000 | Fish of the species Pelotreis flavilatus or Peltorhamphus novaezelandiae | 7.5% |
| 0303398500 | Other | 15% |
| 0303398510 | Megrim (Lepidorhombus|spp.) | 15% |
| 0303398580 | Flatfish (Limanda aspera, Lepidopsetta bilineata, Pleuronectes quadrituberculatus, Limanda ferruginea, Lepidopsetta polyxystra, Eopsetta jordani), for processing | 15% |
| 0303398590 | Other | 15% |
| 0303410000 | Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303|91|to 0303|99 | — |
| 0303410000 | Albacore or longfinned tuna (Thunnus alalunga) | — |
| 0303411000 | For the industrial manufacture of products of heading|1604 | — |
| 0303419000 | Other | 22% |
| 0303420000 | Yellowfin tuna (Thunnus albacares) | — |
| 0303422000 | For the industrial manufacture of products of heading|1604 | — |
| 0303429000 | Other | 22% |
| 0303430000 | Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | — |
| 0303431000 | For the industrial manufacture of products of heading|1604 | — |
| 0303439000 | Other | 22% |
| 0303440000 | Bigeye tuna (Thunnus obesus) | — |
| 0303441000 | For the industrial manufacture of products of heading|1604 | — |
| 0303449000 | Other | 22% |
| 0303450000 | Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) | — |
| 0303451200 | Atlantic bluefin tuna (Thunnus thynnus) | — |
| 0303451200 | For the industrial manufacture of products of heading|1604 | — |
| 0303451800 | Other | 22% |
| 0303459100 | Pacific bluefin tuna (Thunnus orientalis) | — |
| 0303459100 | For the industrial manufacture of products of heading|1604 | — |
| 0303459900 | Other | 22% |
| 0303460000 | Southern bluefin tuna (Thunnus maccoyii) | — |
| 0303461000 | For the industrial manufacture of products of heading|1604 | — |
| 0303469000 | Other | 22% |
| 0303490000 | Other | — |
| 0303492000 | For the industrial manufacture of products of heading 1604 | — |
| 0303498500 | Other | 22% |
| 0303510000 | Herrings (Clupea harengus, Clupea pallasii) | — |
| 0303510000 | 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 | — |
| 0303510020 | For processing | — |
| 0303510090 | Other | — |
| 0303530000 | Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | — |
| 0303531000 | Sardines of the species Sardina pilchardus | 23% |
| 0303533000 | Sardines of the genus Sardinops; sardinella (Sardinella spp.) | 15% |
| 0303539000 | Brisling or sprats (Sprattus sprattus) | — |
| 0303540000 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | — |
| 0303541000 | Of the species Scomber scombrus or Scomber japonicus | — |
| 0303541020 | Of the species Scomber scombrus | — |
| 0303541095 | Whole, for processing | — |
| 0303541095 | Of the species Scomber japonicus | — |
| 0303541096 | Other | — |
| 0303549000 | Of the species Scomber australasicus | 15% |
| 0303550000 | Jack and horse mackerel (Trachurus spp.) | 15% |
| 0303551000 | Atlantic horse mackerel (Trachurus trachurus) | 15% |
| 0303553000 | Chilean jack mackerel (Trachurus murphyi) | 15% |
| 0303559000 | Other | 15% |
| 0303559010 | Horse mackerel (scad) (Caranx trachurus) | 15% |
| 0303559080 | Other | 15% |
| 0303560000 | Cobia (Rachycentron canadum) | 15% |
| 0303570000 | Swordfish (Xiphias gladius) | 7.5% |
| 0303590000 | Other | — |
| 0303591000 | Anchovies (Engraulis spp.) | 15% |
| 0303592100 | Kawakawa (Euthynnus affinis) | — |
| 0303592100 | For the industrial manufacture of products of heading 1604 | — |
| 0303592900 | Other | 22% |
| 0303599000 | Other | 15% |
| 0303599010 | Indian mackerel (Rastrelliger spp.) | 15% |
| 0303599090 | Other | 15% |
| 0303630000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 12% |
| 0303630000 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303|91|to 0303|99 | 12% |
| 0303631000 | Of the species Gadus morhua | 12% |
| 0303631010 | For processing | 12% |
| 0303631090 | Other | 12% |
| 0303633000 | Of the species Gadus ogac | 12% |
| 0303633010 | For processing | 12% |
| 0303633090 | Other | 12% |
| 0303639000 | Of the species Gadus macrocephalus | 12% |
| 0303639010 | For processing | 12% |
| 0303639090 | Other | 12% |
| 0303640000 | Haddock (Melanogrammus aeglefinus) | 7.5% |
| 0303640010 | With heads off, gilled and gutted, for processing | 7.5% |
| 0303640090 | Other | 7.5% |
| 0303650000 | Coalfish (Pollachius virens) | 7.5% |
| 0303660000 | Hake (Merluccius spp., Urophycis spp.) | — |
| 0303661100 | Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus) | 15% |
| 0303661100 | Hake of the genus Merluccius | 15% |
| 0303661110 | For processing | 15% |
| 0303661190 | Other | 15% |
| 0303661200 | Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi) | 15% |
| 0303661210 | For processing | 15% |
| 0303661290 | Other | 15% |
| 0303661300 | Southern hake (Merluccius australis) | 15% |
| 0303661310 | For processing | 15% |
| 0303661390 | Other | 15% |
| 0303661900 | Other | 15% |
| 0303661911 | Silver hake (Merluccius bilinearis) | 15% |
| 0303661911 | For processing | 15% |
| 0303661919 | Other | 15% |
| 0303661980 | Hake of the species Merluccius merluccius | 15% |
| 0303661991 | For processing | 15% |
| 0303661991 | Other hake of the genus Merluccius | 15% |
| 0303661999 | Other | 15% |
| 0303669000 | Hake of the genus Urophycis | 15% |
| 0303670000 | Alaska Pollock (Theragra chalcogramma) | 15% |
| 0303670010 | For processing | 15% |
| 0303670090 | Other | 15% |
| 0303680000 | Blue whiting (Micromesistius poutassou, Micromesistius australis) | — |
| 0303681000 | Blue whiting (Micromesistius poutassou) | 7.5% |
| 0303689000 | Southern blue whiting (Micromesistius australis) | 7.5% |
| 0303690000 | Other | — |
| 0303691000 | Polar cod (Boreogadus saida) | 12% |
| 0303691010 | For processing | 12% |
| 0303691090 | Other | 12% |
| 0303693000 | Whiting (Merlangius merlangus) | 7.5% |
| 0303695000 | Pollack (Pollachius pollachius) | 15% |
| 0303697000 | Blue grenadier (Macruronus novaezelandiae) | 7.5% |
| 0303698000 | Ling (Molva spp.) | 7.5% |
| 0303699000 | Other | 15% |
| 0303810000 | Dogfish and other sharks | — |
| 0303810000 | Other fish, excluding edible fish offal of subheadings 0303|91|to 0303|99 | — |
| 0303811500 | Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.) | 6% |
| 0303813000 | Porbeagle shark (Lamna nasus) | 8% |
| 0303814000 | Blue shark (Prionace glauca) | 8% |
| 0303815000 | Shortfin Mako shark (Isurus Oxyrinchus) | 8% |
| 0303818000 | Other | 8% |
| 0303820000 | Rays and skates (Rajidae) | 15% |
| 0303830000 | Toothfish (Dissostichus spp.) | 15% |
| 0303840000 | Sea bass (Dicentrarchus spp.) | 15% |
| 0303841000 | European sea bass (Dicentrarchus labrax) | 15% |
| 0303849000 | Other | 15% |
| 0303890000 | Other | — |
| 0303891000 | Freshwater fish | 8% |
| 0303892100 | For the industrial manufacture of products of heading|1604 | — |
| 0303892100 | Other | — |
| 0303892100 | Fish of the genus Euthynnus, other than Kawakawa (Euthynnus affinis) covered by subheading 0303|59 | — |
| 0303892900 | Other | 22% |
| 0303893100 | Of the species Sebastes marinus | 7.5% |
| 0303893100 | Redfish (Sebastes spp.) | 7.5% |
| 0303893900 | Other | 7.5% |
| 0303893910 | Of the species Sebastes mentella | 7.5% |
| 0303893990 | Other | 7.5% |
| 0303894000 | Fish of the species Orcynopsis unicolor | — |
| 0303895000 | Sea bream (Dentex dentex, Pagellus spp.) | 15% |
| 0303895500 | Gilt-head sea bream (Sparus aurata) | 15% |
| 0303896000 | Ray's bream (Brama spp.) | 15% |
| 0303896500 | Monkfish (Lophius spp.) | 15% |
| 0303897000 | Pink cusk-eel (Genypterus blacodes) | 7.5% |
| 0303897010 | For processing | 7.5% |
| 0303897090 | Other | 7.5% |
| 0303899000 | Other | 15% |
| 0303899012 | Fish of the species Kathetostoma giganteum | 15% |
| 0303899022 | Bogue (Boops boops) | 15% |
| 0303899030 | Pink cusk-eel (Genypterus capensis) for processing | 15% |
| 0303899092 | Other | 15% |
| 0303910000 | Livers, roes and milt | — |
| 0303910000 | Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal | — |
| 0303911000 | Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate | — |
| 0303919000 | Other | 10% |
| 0303919010 | Of Atlantic bigeye tuna (Thunnus obesus) | 10% |
| 0303919020 | Of herring (Clupea harengus, Clupea pallasii) | 10% |
| 0303919096 | Other | 10% |
| 0303919096 | Hard fish roes, for processing | 10% |
| 0303919099 | Other | 10% |
| 0303920000 | Shark fins | 8% |
| 0303921500 | Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.) | 8% |
| 0303923000 | Porbeagle shark (Lamna nasus) | 8% |
| 0303924000 | Blue shark (Prionace glauca) | 8% |
| 0303925000 | Shortfin Mako shark (Isurus Oxyrinchus) | 8% |
| 0303929000 | Other | 8% |
| 0303990000 | Other | 10% |
| 0303990010 | Sockeye salmon (red salmon) (Oncorhynchus nerka) | 10% |
| 0303990015 | Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | 10% |
| 0303990020 | Atlantic salmon (Salmo salar) | 10% |
| 0303990025 | Danube salmon (Hucho hucho) | 10% |
| 0303990030 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 10% |
| 0303990035 | Other salmonidae | 10% |
| 0303990040 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 10% |
| 0303990040 | Of the species Scomber scombrus or Scomber japonicus | 10% |
| 0303990045 | Of the species Scomber australasicus | 10% |
| 0303990050 | Lesser or Greenland halibut (Reinhardtius hippoglossoides) | 10% |
| 0303990055 | Pacific halibut (Hippoglossus stenolepis) | 10% |
| 0303990060 | Atlantic halibut (Hippoglossus hippoglossus) | 10% |
| 0303990065 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 10% |
| 0303990070 | Polar cod (Boreogadus saida) | 10% |
| 0303990075 | Herrings (Clupea harengus, Clupea pallasii) | 10% |
| 0303990080 | Redfish (Sebastes spp.) | 10% |
| 0303990085 | Gilt-head sea bream (Sparus aurata) | 10% |
| 0303990087 | Haddock (Melanogrammus aeglefinus) | 10% |
| 0303990089 | Coalfish (Pollachius virens) | 10% |
| 0303990095 | Rays and skates (Rajidae) | 10% |
| 0303990099 | Other | 10% |
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