| Code | Designation | Duty rate |
|---|---|---|
| 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% |
| 0304310000 | Tilapias (Oreochromis spp.) | 9% |
| 0304320000 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 9% |
| 0304320010 | Pangasius (Pangasius|spp.) | 9% |
| 0304320090 | Other | 9% |
| 0304330000 | Nile perch (Lates niloticus) | 9% |
| 0304390000 | Other | 9% |
| 0304390010 | Eels (Anguilla|spp.) | 9% |
| 0304390020 | Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys|spp., Cirrhinus|spp., Mylopharyngodon piceus) | 9% |
| 9% | ||
| 2% | ||
| 0304410000 | Fresh or chilled fillets of other fish | 2% |
| 2% | ||
| 2% | ||
| — | ||
| 12% | ||
| 9% | ||
| 12% | ||
| 12% | ||
| 12% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| — | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| — | ||
| 9% | ||
| 0304495000 | Other | 18% |
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 8% | ||
| 0304510000 | Other, fresh or chilled | 8% |
| 8% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 15% | ||
| 15% | ||
| 0304530011 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and fish of the species Boreogadus saida | 15% |
| 15% | ||
| 15% | ||
| 15% | ||
| 0304530031 | Haddock (Melanogrammus aeglefinus) | 15% |
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| — | ||
| 8% | ||
| 0304595000 | Other | — |
| — | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 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% |
| 9% | ||
| 9% | ||
| 9% | ||
| 9% | ||
| 9% | ||
| 9% | ||
| 9% | ||
| 9% | ||
| 9% | ||
| 0304710000 | Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | — |
| — | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 0304719010 | Cod of the species Gadus morhua | 7.5% |
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| — | ||
| 7.5% | ||
| 0304741100 | Hake of the genus Merluccius | 7.5% |
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 6.1% | ||
| 6.1% | ||
| 6.1% | ||
| 7.5% | ||
| 13.7% | ||
| 13.7% | ||
| 13.7% | ||
| — | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 15% | ||
| 0304799011 | Patagonian grenadier (Macruronus magellanicus) | 15% |
| 15% | ||
| 0304799011 | Fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304|79|50 | 15% |
| 15% | ||
| 15% | ||
| 15% | ||
| 2% | ||
| 0304810000 | Frozen fillets of other fish | 2% |
| 2% | ||
| 2% | ||
| 2% | ||
| — | ||
| 12% | ||
| 9% | ||
| 12% | ||
| 12% | ||
| 12% | ||
| — | ||
| 7.5% | ||
| 7.5% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 0304839011 | Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 15% |
| 15% | ||
| 15% | ||
| 0304839021 | Flat fish (Limanda aspera, Lepidopsetta bilineata, Pleuronectes quadrituberculatus, Limanda ferruginea, Lepidopsetta polyxystra) | 15% |
| 15% | ||
| 15% | ||
| 7.5% | ||
| 15% | ||
| 15% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| 18% | ||
| — | ||
| 7.5% | ||
| 0304881100 | Dogfish and other sharks | 7.5% |
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 15% | ||
| — | ||
| 9% | ||
| 7.5% | ||
| 0304892100 | Redfish (Sebastes spp.) | 7.5% |
| 0304892100 | Other | 7.5% |
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 18% | ||
| 15% | ||
| 0304894100 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor | 15% |
| 15% | ||
| 15% | ||
| 15% | ||
| 0304894920 | Mackerel of the species Scomber japonicus | 15% |
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 15% | ||
| 7.5% | ||
| 0304910000 | Other, frozen | 7.5% |
| 7.5% | ||
| — | ||
| 14.2% | ||
| 14.2% | ||
| 14.2% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| — | ||
| 14.2% | ||
| 14.2% | ||
| 14.2% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| — | ||
| 14.2% | ||
| 14.2% | ||
| 14.2% | ||
| 7.5% | ||
| 0304952100 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida) | 7.5% |
| 0304952100 | Other | 7.5% |
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 0304959011 | Blue grenadier (Macruronus novaezelandiae) | 7.5% |
| 0304959011 | Fish of the genus Macruronus spp. | 7.5% |
| 7.5% | ||
| 0304959014 | Patagonian grenadier (Macruronus magellanicus) | 7.5% |
| 7.5% | ||
| 7.5% | ||
| 0304959017 | Other | 7.5% |
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| — | ||
| 14.2% | ||
| 14.2% | ||
| 14.2% | ||
| 0304992100 | Other | 8% |
| 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% |
| 8% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 0304992300 | Other | — |
| — | ||
| — | ||
| — | ||
| 8% | ||
| 15% | ||
| 15% | ||
| 7.5% | ||
| 7.5% | ||
| 0304999912 | Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 7.5% |
| 7.5% | ||
| 0304999912 | Flaps | 7.5% |
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 0304999965 | Of flatfish (Limanda aspera, Lepidopsetta bilineata, Pleuronectes quadrituberculatus, Limanda ferruginea, Lepidopsetta polyxystra) | 7.5% |
| 7.5% | ||
| 7.5% | ||
| 7.5% | ||
| 7.5% |
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