| Codice | Designazione | Aliquota |
|---|---|---|
| 0304310000 | 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.) | 9% |
| 9% | ||
| 9% | ||
| 9% | ||
| 9% | ||
| 9% | ||
| 9% | ||
| 9% | ||
| 9% | ||
| Other |
| 9% |
| 0304410000 | Fresh or chilled fillets of other fish | 2% |
| 0304410010 | Atlantic salmon (Salmo salar) | 2% |
| 0304410090 | Other | 2% |
| 0304420000 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | — |
| 0304421000 | Of the species Oncorhynchus mykiss, weighing more than 400|g each | 12% |
| 0304425000 | Of the species Oncorhynchus apache or Oncorhynchus chrysogaster | 9% |
| 0304429000 | Other | 12% |
| 0304429010 | Of the species Oncorhynchus mykiss | 12% |
| 0304429090 | Other | 12% |
| 0304430000 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 18% |
| 0304430010 | Of lesser or Greenland halibut (Reinhardtius hippoglossoides) and of Atlantic halibut (Hippoglossus hippoglossus) | 18% |
| 0304430090 | Other | 18% |
| 0304440000 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | — |
| 0304441000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida) | 18% |
| 0304441010 | Of the species Gadus morhua | 18% |
| 0304441090 | Other | 18% |
| 0304443000 | Coalfish (Pollachius virens) | 18% |
| 0304449000 | Other | 18% |
| 0304449010 | Haddock (Melanogrammus aeglefinus) | 18% |
| 0304449090 | Other | 18% |
| 0304450000 | Swordfish (Xiphias gladius) | 18% |
| 0304460000 | Toothfish (Dissostichus spp.) | 18% |
| 0304470000 | Dogfish and other sharks | 18% |
| 0304471000 | Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.) | 18% |
| 0304472000 | Porbeagle shark (Lamna nasus) | 18% |
| 0304473000 | Blue shark (Prionace glauca) | 18% |
| 0304479000 | Other | 18% |
| 0304480000 | Rays and skates (Rajidae) | 18% |
| 0304490000 | Other | — |
| 0304491000 | Freshwater fish | 9% |
| 0304495000 | Other | 18% |
| 0304495000 | Redfish (Sebastes spp.) | 18% |
| 0304499000 | Other | 18% |
| 0304499010 | Herrings | 18% |
| 0304499020 | Mackerel | 18% |
| 0304499030 | Bluefin tuna (Thunnus thynnus) | 18% |
| 0304499040 | Atlantic bigeye tuna (Thunnus obesus) | 18% |
| 0304499050 | Gilt-head sea bream (Sparus aurata) | 18% |
| 0304499060 | Sea bream (Dentex dentex and Pagellus|spp.) | 18% |
| 0304499070 | European sea bass (Dicentrarchus labrax) | 18% |
| 0304499090 | Other | 18% |
| 0304510000 | Other, fresh or chilled | 8% |
| 0304510010 | Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys|spp., Cirrhinus|spp., Mylopharyngodon piceus) | 8% |
| 0304510090 | Other | 8% |
| 0304520000 | Salmonidae | 8% |
| 0304520010 | Trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster | 8% |
| 0304520090 | Other | 8% |
| 0304530000 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 15% |
| 0304530011 | Of the species Gadus morhua | 15% |
| 0304530011 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and fish of the species Boreogadus saida | 15% |
| 0304530019 | Other | 15% |
| 0304530020 | Coalfish (Pollachius virens) | 15% |
| 0304530031 | For processing | 15% |
| 0304530031 | Haddock (Melanogrammus aeglefinus) | 15% |
| 0304530039 | Other | 15% |
| 0304530090 | Other | 15% |
| 0304540000 | Swordfish (Xiphias gladius) | 15% |
| 0304550000 | Toothfish (Dissostichus spp.) | 15% |
| 0304560000 | Dogfish and other sharks | 15% |
| 0304561000 | Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.) | 15% |
| 0304562000 | Porbeagle shark (Lamna nasus) | 15% |
| 0304563000 | Blue shark (Prionace glauca) | 15% |
| 0304569000 | Other | 15% |
| 0304570000 | Rays and skates (Rajidae) | 15% |
| 0304590000 | Other | — |
| 0304591000 | Freshwater fish | 8% |
| 0304595000 | Other | — |
| 0304595000 | Flaps of herring | — |
| 0304599000 | Other | 15% |
| 0304599010 | Herrings | 15% |
| 0304599015 | Atlantic bluefin tuna (Thunnus thynnus) | 15% |
| 0304599020 | Bigeye tuna (Thunnus obesus) | 15% |
| 0304599030 | Lesser or Greenland halibut (Reinhardtius hippoglossoides) | 15% |
| 0304599035 | Atlantic halibut (Hippoglossus hippoglossus) | 15% |
| 0304599040 | Sea bream (Dentex dentex, Pagellus|spp.) | 15% |
| 0304599045 | European sea bass (Dicentrarchus labrax) | 15% |
| 0304599050 | Redfish (Sebastes|spp.) | 15% |
| 0304599055 | Bogue (Boops boops) | 15% |
| 0304599065 | Gilt-head sea bream (Sparus aurata) | 15% |
| 0304599090 | Other | 15% |
| 0304610000 | 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.) | 9% |
| 0304610000 | Tilapias (Oreochromis spp.) | 9% |
| 0304610010 | For processing | 9% |
| 0304610090 | Other | 9% |
| 0304620000 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 9% |
| 0304630000 | Nile perch (Lates niloticus) | 9% |
| 0304690000 | Other | 9% |
| 0304690010 | Eels (Anguilla|spp.) | 9% |
| 0304690020 | Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys|spp., Cirrhinus|spp., Mylopharyngodon piceus) | 9% |
| 0304690090 | Other | 9% |
| 0304710000 | Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | — |
| 0304710000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | — |
| 0304711000 | Cod of the species Gadus macrocephalus | 7.5% |
| 0304711010 | For processing | 7.5% |
| 0304711090 | Other | 7.5% |
| 0304719000 | Other | 7.5% |
| 0304719010 | Cod of the species Gadus morhua | 7.5% |
| 0304719010 | For processing | 7.5% |
| 0304719030 | Other | 7.5% |
| 0304719090 | Cod of the species Gadus ogac | 7.5% |
| 0304720000 | Haddock (Melanogrammus aeglefinus) | 7.5% |
| 0304730000 | Coalfish (Pollachius virens) | 7.5% |
| 0304740000 | Hake (Merluccius spp., Urophycis spp.) | — |
| 0304741100 | Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus) | 7.5% |
| 0304741100 | Hake of the genus Merluccius | 7.5% |
| 0304741500 | Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi) | 7.5% |
| 0304741510 | For processing | 7.5% |
| 0304741590 | Other | 7.5% |
| 0304741900 | Other | 6.1% |
| 0304741910 | North Pacific hake (Merluccius productus), for processing | 6.1% |
| 0304741990 | Other | 6.1% |
| 0304749000 | Hake of the genus Urophycis | 7.5% |
| 0304750000 | Alaska Pollock (Theragra chalcogramma) | 13.7% |
| 0304750010 | For processing | 13.7% |
| 0304750090 | Other | 13.7% |
| 0304790000 | Other | — |
| 0304791000 | Polar cod (Boreogadus saida) | 7.5% |
| 0304793000 | Whiting (Merlangius merlangus) | 7.5% |
| 0304795000 | Blue grenadier (Macruronus novaezelandiae) | 7.5% |
| 0304795010 | For processing | 7.5% |
| 0304795090 | Other | 7.5% |
| 0304798000 | Ling (Molva spp.) | 7.5% |
| 0304799000 | Other | 15% |
| 0304799011 | Patagonian grenadier (Macruronus magellanicus) | 15% |
| 0304799011 | For processing | 15% |
| 0304799011 | Fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304|79|50 | 15% |
| 0304799013 | Other | 15% |
| 0304799021 | Other | 15% |
| 0304799090 | Other | 15% |
| 0304810000 | Frozen fillets of other fish | 2% |
| 0304810010 | Atlantic salmon (Salmo salar) | 2% |
| 0304810020 | Of the species Oncorhynchus nerka (sockeye salmon (red salmon)), Oncorhynchus kisutch, Oncorhynchus keta and Oncorhynchus tschawytscha, for processing | 2% |
| 0304810090 | Other | 2% |
| 0304820000 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | — |
| 0304821000 | Of the species Oncorhynchus mykiss, weighing more than 400|g each | 12% |
| 0304825000 | Of the species Oncorhynchus apache or Oncorhynchus chrysogaster | 9% |
| 0304829000 | Other | 12% |
| 0304829010 | Of the species Oncorhynchus mykiss | 12% |
| 0304829090 | Other | 12% |
| 0304830000 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | — |
| 0304831000 | Plaice (Pleuronectes platessa) | 7.5% |
| 0304833000 | Flounder (Platichthys flesus) | 7.5% |
| 0304835000 | Megrim (Lepidorhombus spp.) | 15% |
| 0304839000 | Other | 15% |
| 0304839011 | Reinhardtius hippoglossoides | 15% |
| 0304839011 | Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 15% |
| 0304839019 | Other | 15% |
| 0304839021 | For processing | 15% |
| 0304839021 | Flat fish (Limanda aspera, Lepidopsetta bilineata, Pleuronectes quadrituberculatus, Limanda ferruginea, Lepidopsetta polyxystra) | 15% |
| 0304839029 | Other | 15% |
| 0304839090 | Other | 15% |
| 0304840000 | Swordfish (Xiphias gladius) | 7.5% |
| 0304850000 | Toothfish (Dissostichus spp.) | 15% |
| 0304860000 | Herrings (Clupea harengus, Clupea pallasii) | 15% |
| 0304870000 | Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 18% |
| 0304870010 | Atlantic bluefin tuna (Thunnus thynnus) | 18% |
| 0304870020 | Bigeye tuna (Thunnus obesus) | 18% |
| 0304870090 | Other | 18% |
| 0304880000 | Dogfish, other sharks, rays and skates (Rajidae) | — |
| 0304881100 | Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.) | 7.5% |
| 0304881100 | Dogfish and other sharks | 7.5% |
| 0304881500 | Porbeagle shark (Lamna nasus) | 7.5% |
| 0304881800 | Blue shark (Prionace glauca) | 7.5% |
| 0304882200 | Shortfin Mako shark (Isurus Oxyrinchus) | 7.5% |
| 0304882900 | Other | 7.5% |
| 0304889000 | Rays and skates (Rajidae) | 15% |
| 0304890000 | Other | — |
| 0304891000 | Freshwater fish | 9% |
| 0304892100 | Of the species Sebastes marinus | 7.5% |
| 0304892100 | Redfish (Sebastes spp.) | 7.5% |
| 0304892100 | Other | 7.5% |
| 0304892900 | Other | 7.5% |
| 0304892910 | Of the species Sebastes mentella | 7.5% |
| 0304892990 | Other | 7.5% |
| 0304893000 | Fish of the genus Euthynnus | 18% |
| 0304894100 | Mackerel of the species Scomber australasicus | 15% |
| 0304894100 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor | 15% |
| 0304894900 | Other | 15% |
| 0304894910 | Mackerel of the species Scomber scombrus | 15% |
| 0304894920 | For processing | 15% |
| 0304894920 | Mackerel of the species Scomber japonicus | 15% |
| 0304894929 | Other | 15% |
| 0304894990 | Fish of the species Orcynopsis unicolor | 15% |
| 0304896000 | Monkfish (Lophius spp.) | 15% |
| 0304899000 | Other | 15% |
| 0304899010 | Of the species Allocyttus|spp. and Pseudocyttus maculatus | 15% |
| 0304899020 | Ray's bream (Brama|spp.) | 15% |
| 0304899030 | Sea bream (Dentex dentex, Pagellus|spp.) | 15% |
| 0304899040 | European sea bass (Dicentrarchus labrax) | 15% |
| 0304899050 | Bogue (Boops boops) | 15% |
| 0304899060 | Gilt-head sea bream (Sparus aurata) | 15% |
| 0304899090 | Other | 15% |
| 0304910000 | Swordfish (Xiphias gladius) | 7.5% |
| 0304910000 | Other, frozen | 7.5% |
| 0304920000 | Toothfish (Dissostichus spp.) | 7.5% |
| 0304931000 | Surimi | 14.2% |
| 0304931010 | For processing | 14.2% |
| 0304931090 | Other | 14.2% |
| 0304939000 | Other | 8% |
| 0304939010 | Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys|spp., Cirrhinus|spp., Mylopharyngodon piceus) | 8% |
| 0304939090 | Other | 8% |
| 0304940000 | Alaska Pollock (Theragra chalcogramma) | — |
| 0304941000 | Surimi | 14.2% |
| 0304941010 | For processing | 14.2% |
| 0304941090 | Other | 14.2% |
| 0304949000 | Other | 7.5% |
| 0304949010 | For processing | 7.5% |
| 0304949090 | Other | 7.5% |
| 0304950000 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma) | — |
| 0304951000 | Surimi | 14.2% |
| 0304951010 | For processing | 14.2% |
| 0304951090 | Other | 14.2% |
| 0304952100 | Cod of the species Gadus macrocephalus | 7.5% |
| 0304952100 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida) | 7.5% |
| 0304952100 | Other | 7.5% |
| 0304952110 | For processing | 7.5% |
| 0304952190 | Other | 7.5% |
| 0304952500 | Cod of the species Gadus morhua | 7.5% |
| 0304952510 | For processing | 7.5% |
| 0304952590 | Other | 7.5% |
| 0304952900 | Other | 7.5% |
| 0304953000 | Haddock (Melanogrammus aeglefinus) | 7.5% |
| 0304954000 | Coalfish (Pollachius virens) | 7.5% |
| 0304955000 | Hake of the genus Merluccius | 7.5% |
| 0304955010 | Hake (Merluccius productus) for processing | 7.5% |
| 0304955020 | Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi) for processing | 7.5% |
| 0304955090 | Other | 7.5% |
| 0304956000 | Blue whiting (Micromesistius poutassou) | 7.5% |
| 0304959000 | Other | 7.5% |
| 0304959011 | For processing | 7.5% |
| 0304959011 | Blue grenadier (Macruronus novaezelandiae) | 7.5% |
| 0304959011 | Fish of the genus Macruronus spp. | 7.5% |
| 0304959013 | Other | 7.5% |
| 0304959014 | Patagonian grenadier (Macruronus magellanicus) | 7.5% |
| 0304959014 | For processing | 7.5% |
| 0304959015 | Other | 7.5% |
| 0304959017 | Other | 7.5% |
| 0304959017 | For processing | 7.5% |
| 0304959019 | Other | 7.5% |
| 0304959030 | Hake of the genus Urophycis spp. | 7.5% |
| 0304959090 | Other | 7.5% |
| 0304960000 | Dogfish and other sharks | 7.5% |
| 0304961000 | Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.) | 7.5% |
| 0304962000 | Porbeagle shark (Lamna nasus) | 7.5% |
| 0304963000 | Blue shark (Prionace glauca) | 7.5% |
| 0304969000 | Other | 7.5% |
| 0304970000 | Rays and skates (Rajidae) | 7.5% |
| 0304990000 | Other | — |
| 0304991000 | Surimi | 14.2% |
| 0304991010 | For processing | 14.2% |
| 0304991090 | Other | 14.2% |
| 0304992100 | Other | 8% |
| 0304992100 | Freshwater fish | 8% |
| 0304992111 | Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae); of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 8% |
| 0304992111 | Of trout (Oncorhynchus mykiss) | 8% |
| 0304992112 | Of trout (Salmo trutta, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae) | 8% |
| 0304992113 | Of Atlantic salmon (Salmo salar) | 8% |
| 0304992120 | Of trout (Oncorhynchus apache and Oncorhynchus chrysogaster) | 8% |
| 0304992190 | Other | 8% |
| 0304992300 | Other | — |
| 0304992300 | Herrings (Clupea harengus, Clupea pallasii) | — |
| 0304992340 | Flaps | — |
| 0304992390 | Other | — |
| 0304992900 | Redfish (Sebastes spp.) | 8% |
| 0304995500 | Megrim (Lepidorhombus spp.) | 15% |
| 0304996100 | Ray's bream (Brama spp.) | 15% |
| 0304996500 | Monkfish (Lophius spp.) | 7.5% |
| 0304999900 | Other | 7.5% |
| 0304999912 | Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 7.5% |
| 0304999912 | Of Scomber japonicus, for processing | 7.5% |
| 0304999912 | Flaps | 7.5% |
| 0304999918 | Other | 7.5% |
| 0304999919 | Other | 7.5% |
| 0304999920 | Sea bream (Dentex dentex, Pagellus|spp.) | 7.5% |
| 0304999925 | Of gilt-head sea breams (Sparus aurata) | 7.5% |
| 0304999940 | Of bluefin tuna (Thunnus thynnus) | 7.5% |
| 0304999950 | Of Atlantic bigeye tuna (Thunnus obesus) | 7.5% |
| 0304999965 | Of flatfish (Limanda aspera, Lepidopsetta bilineata, Pleuronectes quadrituberculatus, Limanda ferruginea, Lepidopsetta polyxystra) | 7.5% |
| 0304999965 | For processing | 7.5% |
| 0304999969 | Other | 7.5% |
| 0304999970 | European sea bass (Dicentrarchus labrax) | 7.5% |
| 0304999990 | Other | 7.5% |
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