| Code | Designation | Duty rate |
|---|---|---|
| 1604110000 | Fish, whole or in pieces, but not minced | 5.5% |
| 1604110000 | Salmon | 5.5% |
| 1604110030 | Atlantic salmon (Salmo salar) | 5.5% |
| 1604110090 | Other | 5.5% |
| 1604120000 | Herring | — |
| 1604121000 | Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen | 15% |
| 1604129100 | Other | 20% |
| 1604129100 | In airtight containers | 20% |
| 1604129113 | For processing | 20% |
| 1604129113 | Of the species Clupea harengus | 20% |
| 1604129113 | Spiced and/or vinegar-cured, in brine | 20% |
| 20% | ||
| 20% | ||
| 1604129193 | Other | 20% |
| 1604129193 | Spiced and/or vinegar-cured, in brine | 20% |
| 20% | ||
| 20% | ||
| 20% | ||
| 20% | ||
| 12.5% | ||
| 1604131100 | Sardines | 12.5% |
| 12.5% | ||
| 12.5% | ||
| 12.5% | ||
| 12.5% | ||
| 12.5% | ||
| 12.5% | ||
| 12.5% | ||
| 12.5% | ||
| 1604139091 | Brisling or sprats (Sprattus sprattus) | 12.5% |
| 1604139091 | Other | 12.5% |
| 12.5% | ||
| 12.5% | ||
| 12.5% | ||
| — | ||
| 1604142100 | Tunas and skipjack tuna | 24% |
| 24% | ||
| 1604142100 | Skipjack tuna | 24% |
| 1604142600 | Other | 24% |
| 24% | ||
| 24% | ||
| 24% | ||
| 24% | ||
| 1604143100 | Yellowfin tuna (Thunnus albacares) | 24% |
| 24% | ||
| 24% | ||
| 24% | ||
| 24% | ||
| 1604143600 | Other | 24% |
| 24% | ||
| 24% | ||
| 24% | ||
| 1604144100 | Other | 24% |
| 24% | ||
| 24% | ||
| 24% | ||
| 24% | ||
| 24% | ||
| 24% | ||
| 1604144600 | Other | 24% |
| 1604144611 | Of bluefin tuna (thunnus thynnus) | 24% |
| 24% | ||
| 24% | ||
| 1604144621 | Of Atlantic bigeye tuna (Thunnus obesus) | 24% |
| 24% | ||
| 24% | ||
| 24% | ||
| 1604144692 | Other | 24% |
| 1604144692 | For processing | 24% |
| 24% | ||
| 1604144697 | Other | 24% |
| 24% | ||
| 24% | ||
| 24% | ||
| 24% | ||
| 24% | ||
| 24% | ||
| 24% | ||
| 25% | ||
| — | ||
| 1604151100 | Of the species Scomber scombrus and Scomber japonicus | 25% |
| 25% | ||
| 25% | ||
| 20% | ||
| 25% | ||
| 25% | ||
| 25% | ||
| 20% | ||
| 20% | ||
| — | ||
| 7% | ||
| 7% | ||
| 7% | ||
| 7% | ||
| 1604193100 | Fish of the genus Euthynnus, other than skipjack tuna (Katsuwonus pelamis) | 24% |
| 24% | ||
| 24% | ||
| 12.5% | ||
| 7.5% | ||
| 1604199100 | Other | 7.5% |
| 7.5% | ||
| 7.5% | ||
| 1604199200 | Other | 20% |
| 20% | ||
| 20% | ||
| 20% | ||
| 20% | ||
| 20% | ||
| 20% | ||
| 20% | ||
| 20% | ||
| 20% | ||
| 20% | ||
| 20% | ||
| — | ||
| 20% | ||
| 5.5% | ||
| 1604201000 | Other | 5.5% |
| 5.5% | ||
| 5.5% | ||
| 5.5% | ||
| 7% | ||
| 7% | ||
| 7% | ||
| 7% | ||
| 25% | ||
| 25% | ||
| 25% | ||
| 25% | ||
| 25% | ||
| 25% | ||
| 1604205010 | Of sardines | 25% |
| 25% | ||
| 25% | ||
| 25% | ||
| 25% | ||
| 25% | ||
| 24% | ||
| 1604207030 | Of bluefin tuna (thunnus thynnus) | 24% |
| 24% | ||
| 24% | ||
| 1604207040 | Of Atlantic bigeye tuna (Thunnus obesus) | 24% |
| 24% | ||
| 24% | ||
| 1604207050 | Skipjack (Katsuwonus pelamis) | 24% |
| 24% | ||
| 24% | ||
| 1604207092 | Preserved | 24% |
| 24% | ||
| 1604207092 | Other | 24% |
| 24% | ||
| 1604207097 | Other | 24% |
| 24% | ||
| 24% | ||
| 14% | ||
| 14% | ||
| 1604209011 | Of herring | 14% |
| 14% | ||
| 14% | ||
| 14% | ||
| 14% | ||
| 1604209030 | Brisling or sprats (Sprattus sprattus) | 14% |
| 14% | ||
| 14% | ||
| 14% | ||
| 14% | ||
| 14% | ||
| 1604310000 | Caviar and caviar substitutes | 20% |
| 20% | ||
| 20% | ||
| 20% | ||
| 20% |
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