Chapter 3

Fish and crustaceans, molluscs and other

aquatic invertebrates

Notes.

1.- This Chapter does not cover :

(a) Mammals of heading 01.06;

(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and
unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5);
flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human
consumption (heading 23.01); or

(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

2.- In this Chapter the term “pellets” means products which have been agglomerated either directly by compression
or by the addition of a small quantity of binder.

3.- Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).
_________________

Heading TSN Commodity Description SU ID VAT IAT EXC

03.01 Live fish.
- Ornamental fish :
0301.11.00.00 -- Freshwater kg 10 7.5 0 0
0301.19.00.00 -- Other kg 10 7.5 0 0
- Other live fish :
-- Trout (Salmo trutta,
Oncorhynchus mykiss,
Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster):
0301.91.10.00 --- Young fish (fish fingerlings) kg 5 0 0 0
0301.91.90.00 --- Other Kg 10 0 0 0
-- Eels (Anguilla spp.):
0301.92.10.00 --- Young fish (fish fingerlings) kg 5 0 0 0
0301.92.90.00 --- Other kg 10 0 0 0

Page 1 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
-- Carp (Cyprinus spp.,, Carassius
spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon
piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus
hoeveni,Megalobrama spp.):
0301.93.10.00 --- Young fish (fish fingerlings) kg 5 0 0 0
0301.93.90.00 --- Other kg 10 0 0 0
-- Atlantic and Pacific bluefin
tunas (Thunnus thynnus, Thunnus
orientalis):
0301.94.10.00 --- Young fish (fish fingerlings) kg 5 0 0 0
0301.94.90.00 --- Other kg 10 0 0 0
-- Southern bluefin tunas (Thunnus
maccoyii):
0301.95.10.00 --- Young fish (fish fingerlings) kg 5 0 0 0
0301.95.90.00 --- Other kg 10 0 0 0
-- Other:
0301.99.10.00 --- Young fish (fish fingerlings) kg 5 0 0 0
0301.99.90.00 --- Other kg 10 0 0 0
Fish, fresh or chilled, excluding
03.02 fish fillets and other fish meat of
heading 03.04.
- Salmonidae, excluding edible fish
offal of subheading 0302.91 to
0302.99 :
-- Trout (Salmo trutta,
Oncorhynchus mykiss,
Oncorhynchus clarki,
0302.11.00.00 Oncorhynchus aguabonita, kg 10 0 0 0
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
-- Pacific salmon (Oncorhynchus
nerka, Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
0302.13.00.00 kg 10 0 0 0
tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus)
-- Atlantic salmon (Salmo salar)
0302.14.00.00 kg 10 0 0 0
and Danube salmon (Hucho hucho)
0302.19.00.00 -- Other kg 10 0 0 0

Page 2 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
- Flat fish (Pleuronectidae,
Bothidae, Cynoglossidae, Soleidae,
Scophthalmidae and Citharidae),
excluding edible fish offal of
subheading 0302.91 to 0302.99 :
-- Halibut (Reinhardtius
hippoglossoides, Hippoglossus
0302.21.00.00 kg 10 0 0 0
hippoglossus, Hippoglossus
stenolepis)
0302.22.00.00 -- Plaice (Pleuronectes platessa) kg 10 0 0 0
0302.23.00.00 -- Sole (Solea spp.) kg 10 0 0 0
0302.24.00.00 -- Turbots (Psetta maxima) kg 10 0 0 0
0302.29.00.00 -- Other kg 10 0 0 0
- Tunas (of the genus Thunnus),
skipjack tuna (stripe-bellied
bonito) (Katsuwonus pelamis),
excluding edible fish offal of
subheadings 0302.91 to 0302.99 :
-- Albacore or longfinned tunas
0302.31.00.00 kg 10 0 0 0
(Thunnus alalunga)
-- Yellowfin tunas (Thunnus
0302.32.00.00 kg 10 0 0 0
albacares)
-- Skipjack tuna (stripe-bellied
0302.33.00.00 kg 10 0 0 0
bonito) (Katsuwonus pelamis)
0302.34.00.00 -- Bigeye tunas (Thunnus obesus) kg 10 0 0 0
-- Atlantic and Pacific bluefin
0302.35.00.00 tunas (Thunnus thynnus, Thunnus kg 10 0 0 0
orientalis)
-- Southern bluefin tunas (Thunnus
0302.36.00.00 kg 10 0 0 0
maccoyii)
0302.39.00.00 -- Other kg 10 0 0 0
- 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.), cobia
(Rachycentron canadum) silver
pomfrets (Pampus spp,) Pacific

Page 3 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
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 subheading 0302.91 to
0302.99 :
-- Herrings (Clupea harengus,
0302.41.00.00 kg 10 0 0 0
Clupea pallasii)
0302.42.00.00 -- Anchovies (Engraulis spp.) kg 10 0 0 0
-- Sardines (Sardina pilchardus,
Sardinops spp.), sardinella
0302.43.00.00 kg 10 0 0 0
(Sardinella spp.), brisling or sprats
(Sprattus sprattus)
-- Mackerel (Scomber scombrus,
0302.44.00.00 Scomber australasicus, Scomber kg 10 0 0 0
japonicus)
-- Jack and horse mackerel
0302.45.00.00 kg 10 0 0 0
(Trachurus spp.)
0302.46.00.00 -- Cobia (Rachycentron canadum) kg 10 0 0 0
0302.47.00.00 -- Swordfish (Xiphias gladius) kg 10 0 0 0
0302.49.00.00 -- Other kg 10 0 0 0
- Fish of the families
Bregmacerotidae, Euclichthyidae,
Gadidae, Macrouridae,
Melanonidae, Merlucciidae,
Moridae and Muraenolepididae,
excluding edible fish offal of
subheading 0302.91 to 0302.99 :
-- Cod (Gadus morhua, Gadus
0302.51.00.00 kg 10 0 0 0
ogac, Gadus macrocephalus)
-- Haddock (Melanogrammus
0302.52.00.00 kg 10 0 0 0
aeglefinus)
0302.53.00.00 -- Coalfish (Pollachius virens) kg 10 0 0 0
-- Hake (Merluccius spp.,
0302.54.00.00 kg 10 0 0 0
Urophycis spp.)
-- Alaska Pollock (Theragra
0302.55.00.00 kg 10 0 0 0
chalcogramma)
-- Blue whitings (Micromesistius
0302.56.00.00 poutassou, Micromesistius kg 10 0 0 0
australis)
0302.59.00.00 -- Other kg 10 0 0 0
- Tilapias (Oreochromis spp.),

Page 4 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
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
subheading 0302.91 to 0302.99 :
0302.71.00.00 -- Tilapias (Oreochromis spp.) kg 10 0 0 0
-- Catfish (Pangasius spp., Silurus
0302.72.00.00 kg 10 0 0 0
spp., Clarias spp., Ictalurus spp.)
-- Carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon
0302.73.00.00 kg 10 0 0 0
piceus, Catla catla, Labeo spp.,
Osteochilus hasselti,
Leptobarbushoeveni,
Megalobrama spp.)
0302.74.00.00 -- Eels (Anguilla spp.) kg 10 0 0 0
0302.79.00.00 -- Other kg 10 0 0 0
- Other fish, excluding edible fish
offal of subheading 0302.91 to
0302.99 :
0302.81.00.00 -- Dogfish and other sharks kg 10 0 0 0
0302.82.00.00 -- Rays and skates (Rajidae) kg 10 0 0 0
0302.83.00.00 -- Toothfish (Dissostichus spp.) kg 10 0 0 0
0302.84.00.00 -- Seabass (Dicentrarchus spp.) kg 10 0 0 0
0302.85.00.00 -- Seabream (Sparidae) kg 10 0 0 0
0302.89.00.00 -- Other kg 10 0 0 0
- Livers, roes, milt, fish fins, heads,
tails, maws and other edible fish
offal:
0302.91.00.00 -- Livers, roes and milt kg 10 0 0 0
0302.92.00.00 -- Shark fins kg 10 0 0 0
0302.99.00.00 -- Other kg 10 0 0 0
Fish, frozen, excluding fish fillets
3.03
and other fish meat of heading

Page 5 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
03.04.
- Salmonidae, excluding edible fish
offal of subheading 0303.91 to
0303.99 :
-- Sockeye salmon (red salmon)
0303.11.00.00 kg 10 0 0 0
(Oncorhynchus nerka)
-- Other Pacific salmon
(Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
0303.12.00.00 kg 10 0 0 0
tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus)
-- Atlantic salmon (Salmo salar)
0303.13.00.00 kg 10 0 0 0
and Danube salmon (Hucho hucho)
-- Trout (Salmo trutta,
Oncorhynchus mykiss,
Oncorhynchus clarki,
0303.14.00.00 Oncorhynchus aguabonita, kg 10 0 0 0
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
0303.19.00.00 -- Other kg 10 0 0 0
- 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
subheading 0303.91 to 0303.99 :
0303.23.00.00 -- Tilapias (Oreochromis spp.) kg 10 0 0 0
-- Catfish (Pangasius spp., Silurus
0303.24.00.00 kg 10 0 0 0
spp., Clarias spp., Ictalurus spp.)
-- Carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
0303.25.00.00 Cirrhinus spp., Mylopharyngodon kg 10 0 0 0
piceus, Catla catla, Labeo spp,
Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.)
0303.26.00.00 -- Eels (Anguilla spp.) kg 10 0 0 0

Page 6 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
0303.29.00.00 -- Other kg 10 0 0 0
- Flat fish (Pleuronectidae,
Bothidae, Cynoglossidae, Soleidae,
Scophthalmidae and Citharidae),
excluding edible fish offal of
subheading 0303.91 to 0303.99 :
-- Halibut (Reinhardtius
hippoglossoides, Hippoglossus
0303.31.00.00 kg 10 0 0 0
hippoglossus, Hippoglossus
stenolepis)
0303.32.00.00 -- Plaice (Pleuronectes platessa) kg 10 0 0 0
0303.33.00.00 -- Sole (Solea spp.) kg 10 0 0 0
0303.34.00.00 -- Turbots (Psetta maxima) kg 10 0 0 0
0303.39.00.00 -- Other kg 10 0 0 0
- Tunas (of the genus Thunnus),
skipjack tuna (stripe-bellied
bonito) (Katsuwonus pelamis),
excluding edible fish offal of
subheadings 0303.91 to 0303.99 :
-- Albacore or longfinned tunas
0303.41.00.00 kg 10 0 0 0
(Thunnus alalunga)
-- Yellowfin tunas (Thunnus
0303.42.00.00 kg 10 0 0 0
albacares)
-- Skipjack tuna (stripe-bellied
0303.43.00.00 kg 10 0 0 0
bonito) (Katsuwonus pelamis).
0303.44.00.00 -- Bigeye tunas (Thunnus obesus) kg 10 0 0 0
-- Atlantic and Pacific bluefin
0303.45.00.00 tunas (Thunnus thynnus, Thunnus kg 10 0 0 0
orientalis)
-- Southern bluefin tunas (Thunnus
0303.46.00.00 kg 10 0 0 0
maccoyii)
0303.49.00.00 -- Other kg 10 0 0 0
- Herrings (Clupea harengus,
Clupea pallasii), anchovies
(Eagraulis 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

Page 7 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
(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 subheading 0303.91 to
0303.99:
-- Herrings (Clupea harengus,
0303.51.00.00 kg 10 0 0 0
Clupea pallasii)
-- Sardines (Sardina pilchardus,
Sardinops spp.), sardinella
0303.53.00.00 kg 10 0 0 0
(Sardinella spp.), brisling or sprats
(Sprattus sprattus)
-- Mackerel (Scomber scombrus,
0303.54.00.00 Scomber australasicus, Scomber kg 10 0 0 0
japonicus)
-- Jack and horse mackerel
0303.55.00.00 kg 10 0 0 0
(Trachurus spp.)
0303.56.00.00 -- Cobia (Rachycentron canadum) kg 10 0 0 0
0303.57.00.00 -- Swordfish (Xiphias gladius) kg 10 0 0 0
0303.59.00.00 -- Other kg 10 0 0 0
- Fish of the families
Bregmacerotidae, Euclichthyidae,
Gadidae, Macrouridae,
Melanonidae, Merlucciidae,
Moridae and Muraenolepididae,
excluding edible fish offal of
subheading 0303.91 to 0303.99 :
-- Cod (Gadus morhua, Gadus
0303.63.00.00 kg 10 0 0 0
ogac, Gadus macrocephalus)
-- Haddock (Melanogrammus
0303.64.00.00 kg 10 0 0 0
aeglefinus)
0303.65.00.00 -- Coalfish (Pollachius virens) kg 10 0 0 0
-- Hake (Merluccius spp.,
0303.66.00.00 kg 10 0 0 0
Urophycis spp.)
-- Alaska Pollock (Theragra
0303.67.00.00 kg 10 0 0 0
chalcogramma)
-- Blue whitings (Micromesistius
0303.68.00.00 poutassou, Micromesistius kg 10 0 0 0
australis)
0303.69.00.00 -- Other kg 10 0 0 0

Page 8 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
- Other fish, excluding edible fish
offal of subheading 0303.91 to
0303.99 :
0303.81.00.00 -- Dogfish and other sharks kg 10 0 0 0
0303.82.00.00 -- Rays and skates (Rajidae) kg 10 0 0 0
0303.83.00.00 -- Toothfish (Dissostichus spp.) kg 10 0 0 0
0303.84.00.00 -- Seabass (Dicentrarchus spp.) kg 10 0 0 0
0303.89.00.00 -- Other kg 10 0 0 0
- Livers, roes, milt, fish fins, heads,
tails, maws and other edible fish
offal:
0303.91.00.00 -- Livers, roes and milt kg 20 0 0 0
0303.92.00.00 -- Shark fins kg 20 0 0 0
0303.99.00.00 -- Other kg 20 0 0 0
Fish fillets and other fish meat
03.04 (whether or not minced), fresh,
chilled or frozen.
- 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.) :
0304.31.00.00 -- Tilapias (Oreochromis spp.) kg 20 0 0 0
-- Catfish (Pangasius spp., Silurus
0304.32.00.00 kg 20 0 0 0
spp., Clarias spp., Ictalurus spp.)
0304.33.00.00 -- Nile Perch (Lates niloticus) kg 20 0 0 0
0304.39.00.00 -- Other kg 20 0 0 0
- Fresh or chilled fillets of other
fish :
-- Pacific salmon (Oncorhynchus
nerka, Oncorhynchus gorbuscha,
0304.41.00.00 Oncorhynchus keta, Oncorhynchus kg 20 0 0 0
tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou and

Page 9 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar) and Danube
salmon (Huchohucho)
-- Trout (Salmo trutta,
Oncorhynchus mykiss,
Oncorhynchus clarki,
0304.42.00.00 Oncorhynchus aguabonita, kg 20 0 0 0
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
-- Flat fish (Pleuronectidae,
0304.43.00.00 Bothidae, Cynoglossidae, Soleidae, kg 20 0 0 0
Scophthalmidae and Citharidae)
-- Fish of the families
Bregmacerotidae, Euclichthyidae,
0304.44.00.00 Gadidae, Macrouridae, kg 20 0 0 0
Melanonidae, Merlucciidae,
Moridae and Muraenolepididae
0304.45.00.00 -- Swordfish (Xiphias gladius) kg 20 0 0 0
0304.46.00.00 -- Toothfish (Dissostichus spp.) kg 20 0 0 0
0304.47.00.00 -- Dogfish and other sharks kg 20 0 0 0
0304.48.00.00 -- Rays and skates (Rajidae) kg 20 0 0 0
0304.49.00.00 -- Other kg 20 0 0 0
- Other, fresh or chilled :
-- Tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus
spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
0304.51.00.00 Cirrhinus spp., Mylopharyngodon kg 20 0 0 0
piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)
0304.52.00.00 -- Salmonidae kg 20 0 0 0
-- Fish of the families
Bregmacerotidae, Euclichthyidae,
0304.53.00.00 Gadidae, Macrouridae, kg 20 0 0 0
Melanonidae, Merlucciidae,
Moridae and Muraenolepididae
0304.54.00.00 -- Swordfish (Xiphias gladius) kg 20 0 0 0

Page 10 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
0304.55.00.00 -- Toothfish (Dissostichus spp.) kg 20 0 0 0
0304.56.00.00 -- Dogfish and other sharks kg 20 0 0 0
0304.57.00.00 -- Rays and skates (Rajidae) kg 20 0 0 0
0304.59.00.00 -- Other kg 20 0 0 0
- 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.) :
0304.61.00.00 -- Tilapias (Oreochromis spp.) kg 20 0 0 0
-- Catfish (Pangasius spp., Silurus
0304.62.00.00 kg 20 0 0 0
spp., Clarias spp., Ictalurus spp.)
0304.63.00.00 -- Nile Perch (Lates niloticus) kg 20 0 0 0
0304.69.00.00 -- Other kg 20 0 0 0
- Frozen fillets of fish of the
families Bregmacerotidae,
Euclichthyidae, Gadidae,
Macrouridae, Melanonidae,
Merlucciidae, Moridae and
Muraenolepididae :
-- Cod (Gadus morhua, Gadus
0304.71.00.00 kg 20 0 0 0
ogac, Gadus macrocephalus)
-- Haddock (Melanogrammus
0304.72.00.00 kg 20 0 0 0
aeglefinus)
0304.73.00.00 -- Coalfish (Pollachius virens) kg 20 0 0 0
-- Hake (Merluccius spp.,
0304.74.00.00 kg 20 0 0 0
Urophycis spp.)
-- Alaska Pollock (Theragra
0304.75.00.00 kg 20 0 0 0
chalcogramma)
0304.79.00.00 -- Other kg 20 0 0 0
- Frozen fillets of other fish :
-- Pacific salmon (Oncorhynchus
nerka, Oncorhynchus gorbuscha,
0304.81.00.00 kg 20 0 0 0
Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus

Page 11 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar) and Danube
salmon (Huchohucho)
-- Trout (Salmo trutta,
Oncorhynchus mykiss,
Oncorhynchus clarki,
0304.82.00.00 Oncorhynchus aguabonita, kg 20 0 0 0
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
-- Flat fish (Pleuronectidae,
0304.83.00.00 Bothidae, Cynoglossidae, Soleidae, kg 20 0 0 0
Scophthalmidae and Citharidae)
0304.84.00.00 -- Swordfish (Xiphias gladius) kg 20 0 0 0
0304.85.00.00 -- Toothfish (Dissostichus spp.) kg 20 0 0 0
-- Herrings (Clupea harengus,
0304.86.00.00 kg 20 0 0 0
Clupea pallasii)
-- Tunas (of the genus Thunnus),
0304.87.00.00 skipjack tuna (stripe-bellied kg 20 0 0 0
bonito) (Katsuwonus pelamis)
-- Dogfish, other sharks, rays and
0304.88.00.00 kg 20 0 0 0
skates (Rajidae)
0304.89.00.00 -- Other kg 20 0 0 0
- Other, frozen :
0304.91.00.00 -- Swordfish (Xiphias gladius) kg 20 0 0 0
0304.92.00.00 -- Toothfish (Dissostichus spp.) kg 20 0 0 0
-- Tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus
spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
0304.93.00.00 Cirrhinus spp., Mylopharyngodon kg 20 0 0 0
piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)
-- Alaska Pollock (Theragra
0304.94.00.00 kg 20 0 0 0
chalcogramma)
-- Fish of the families
Bregmacerotidae, Euclichthyidae,
0304.95.00.00 kg 20 0 0 0
Gadidae, Macrouridae,
Melanonidae, Merlucciidae,

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Heading TSN Commodity Description SU ID VAT IAT EXC
Moridae and Muraenolepididae,
other than Alaska Pollock
(Theragra chalcogramma)
0304.96.00.00 -- Dogfish and other sharks kg 20 0 0 0
0304.97.00.00 -- Rays and skates (Rajidae) kg 20 0 0 0
0304.99.00.00 -- Other kg 20 0 0 0
Fish, dried, salted or in brine;
smoked fish, whether or not
03.05
cooked before or during the
smoking process.
- Livers, roes and milt of fish,
0305.20.00.00 kg 20 0 0 0
dried, smoked, salted or in brine
- Fish fillets, dried, salted or in
0 0 0
brine, but not smoked :
-- Tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus
spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
0305.31.00.00 Cirrhinus spp., Mylopharyngodon kg 20 0 0 0
piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)
-- Fish of the families
Bregmacerotidae, Euclichthyidae,
0305.32.00.00 Gadidae, Macrouridae, kg 20 0 0 0
Melanonidae, Merlucciidae,
Moridae and Muraenolepididae
0305.39.00.00 -- Other kg 20 0 0 0
- Smoked fish, including fillets,
0 0 0
other than edible fish offal :
-- Pacific salmon (Oncorhynchus
nerka, Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus
0305.41.00.00 kg 20 0 0 0
kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar) and Danube
salmon (Hucho hucho)
-- Herrings (Clupea harengus,
0305.42.00.00 kg 20 0 0 0
Clupea pallasii)
-- Trout (Salmo trutta,
0305.43.00.00 kg 20 0 0 0
Oncorhynchus mykiss,

Page 13 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
-- Tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus
spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
0305.44.00.00 Cirrhinus spp., Mylopharyngodon kg 20 0 0 0
piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)
0305.49.00.00 -- Other kg 20 0 0 0
- Dried fish, other than edible fish
offal, whether or not salted but not
smoked :
-- Cod (Gadus morhua, Gadus
0305.51.00.00 kg 20 0 0 0
ogac, Gadus macrocephalus)
-- Tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus
spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
0305.52.00.00 Cirrhinus spp., Mylopharyngodon kg 20 0 0 0
piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)
-- Fish of the families
Bregmacerotidae, Euclichthyidae,
Gadidae, Macouridae,
Melanonidae, Merlucciidae,
0305.53.00.00 kg 20 0 0 0
Moridae and Muraenolepididae,
other than cod (Gadus morhua,
Gadus ogac, Gadus
macrocephalus)
-- Herrings (Clupea harengus,
0305.54.00.00 Clupea pallasii), anchovies kg 20 0 0 0
(Eagraulis spp.), sardines (Sardina

Page 14 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
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)
0305.59.00.00 -- Other kg 20 0 0 0
- Fish, salted but not dried or
smoked and fish in brine, other 0 0 0
than edible fish offal :
-- Herrings (Clupea harengus,
0305.61.00.00 kg 20 0 0 0
Clupea pallasii)
-- Cod (Gadus morhua, Gadus
0305.62.00.00 kg 20 0 0 0
ogac, Gadus macrocephalus)
0305.63.00.00 -- Anchovies (Engraulis spp.) kg 20 0 0 0
-- Tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus
spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius
spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
0305.64.00.00 Cirrhinus spp., Mylopharyngodon kg 20 0 0 0
piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)
0305.69.00.00 -- Other kg 20 0 0 0
- Fish fins, heads, tails, maws and
0 0 0
other edible fish offal :
0305.71.00.00 -- Shark fins kg 20 0 0 0

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Heading TSN Commodity Description SU ID VAT IAT EXC
-- Fish heads, tails and maws:
0305.72.10.00 --- Cod head kg 20 0 0 0
0305.72.90.00 --- Other kg 20 0 0 0
0305.79.00.00 -- Other kg 20 0 0 0
Crustaceans, whether in shell or
not, live, fresh, chilled, frozen,
dried, salted or in brine; smoked
crustaceans, whether in shell or
not, whether or not cooked
03.06
before or during the smoking
process; crustaceans, in shell,
cooked by steaming or by boiling
in water, whether or not chilled,
frozen, dried, salted or in brine.
- Frozen :
-- Rock lobster and other sea
0306.11.00.00 crawfish (Palinurus spp., kg 20 0 0 0
Panulirus spp., Jasus spp.)
0306.12.00.00 -- Lobsters (Homarus spp.) kg 20 0 0 0
0306.14.00.00 -- Crabs kg 20 0 0 0
-- Norway lobsters (Nephrops
0306.15.00.00 kg 20 0 0 0
norvegicus)
-- Cold-water shrimps and prawns
0306.16.00.00 kg 20 0 0 0
(Pandalus spp., Crangon crangon)
0306.17.00.00 -- Other shrimps and prawns kg 20 0 0 0
0306.19.00.00 -- Other kg 20 0 0 0
- Live, fresh or chilled : VAT IAT EXC
-- Rock lobster and other sea
0306.31.00.00 crawfish (Palinurus spp., kg 20 0 0 0
Panulirus spp., Jasus spp.)
0306.32.00.00 -- Lobsters (Homarus spp.) kg 20 0 0 0
0306.33.00.00 -- Crabs kg 20 0 0 0
-- Norway lobsters (Nephrops
0306.34.00.00 kg 20 0 0 0
norvegicus)
-- Cold-water shrimps and prawns
0306.35.00.00 kg 20 0 0 0
(Pandalus spp., Crangon crangon)
0306.36.00.00 -- Other shrimps and prawns kg 20 0 0 0
0306.39.00.00 -- Other kg 20 0 0 0
- Other: 0 0 0
-- Rock lobster and other sea
0306.91.00.00 kg 20 0 0 0
crawfish (Palinurus spp.,

Page 16 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
Panulirus spp., Jasus spp.)
0306.92.00.00 -- Lobsters (Homarus spp) kg 20 0 0 0
0306.93.00.00 -- Crabs kg 20 0 0 0
-- Norway lobsters (Nephrops
0306.94.00.00 kg 20 0 0 0
norvegicus)
0306.95.00.00 -- Shrimps and prawns kg 20 0 0 0
0306.99.00.00 -- Other kg 20 0 0 0
Molluscs, whether in shell or not,
live, fresh, chilled, frozen, dried,
salted or in brine; smoked
03.07
molluscs, whether in shell or not,
whether or not cooked before or
during the smoking process.
- Oysters :
0307.11.00.00 -- Live, fresh or chilled kg 20 0 0 0
0307.12.00.00 -- Frozen kg 20 0 0 0
0307.19.00.00 -- Other kg 20 0 0 0
- Scallops and other molluscs of
the family Pectinidae :
0307.21.00.00 -- Live, fresh or chilled kg 20 0 0 0
0307.22.00.00 -- Frozen kg 20 0 0 0
0307.29.00.00 -- Other kg 20 0 0 0
- Mussels (Mytilus spp., Perna
spp.) :
0307.31.00.00 -- Live, fresh or chilled kg 20 0 0 0
0307.32.00.00 -- Frozen kg 20 0 0 0
0307.39.00.00 -- Other kg 20 0 0 0
- Cuttle fish and squid :
0307.42.00.00 -- Live, fresh or chilled kg 20 0 0 0
0307.43.00.00 -- Frozen kg 20 0 0 0
0307.49.00.00 -- Other kg 20 0 0 0
- Octopus (Octopus spp.) :
0307.51.00.00 -- Live, fresh or chilled kg 20 0 0 0
0307.52.00.00 -- Frozen kg 20 0 0 0
0307.59.00.00 -- Other kg 20 0 0 0
0307.60.00.00 - Snails, other than sea snails kg 20 0 0 0

Page 17 of 19
Heading TSN Commodity Description SU ID VAT IAT EXC
- Clams, cockles and ark shells
(families Arcidae, Arcticidae,
Cardiidae, Donacidae, Hiatellidae,
Mactridae, Mesodesmatidae,
Myidae, Semelidae, Solecurtidae,
Solenidae, Tridacnidae and
Veneridae) :
0307.71.00.00 -- Live, fresh or chilled kg 20 0 0 0
0307.72.00.00 -- Frozen kg 20 0 0 0
0307.79.00.00 -- Other kg 20 0 0 0
- Abalone (Haliotis spp.) and
stromboid conchs (Strombus spp.):
-- Live, fresh or chilled abalone
0307.81.00.00 kg 20 0 0 0
(Haliotis spp.)
-- Live, fresh or chilled stromboid
0307.82.00.00 kg 20 0 0 0
conchs (Strombus spp.)
0307.83.00.00 -- Frozen abalone (Haliotis spp.) kg 20 0 0 0
-- Frozen stromboid conchs
0307.84.00.00 kg 20 0 0 0
(Strombus spp.)
0307.87.00.00 -- Other abalone (Haliotis spp.) kg 20 0 0 0
-- Other stromboid conchs
0307.88.00.00 kg 20 0 0 0
(Stromboid spp)
- Other :
0307.91.00.00 -- Live, fresh or chilled kg 20 0 0 0
0307.92.00.00 -- Frozen kg 20 0 0 0
0307.99.00.00 -- Other kg 20 0 0 0
Aquatic invertebrates other than
crustaceans and molluscs, live,
fresh, chilled, frozen, dried,
salted or in brine; smoked
03.08
aquatic invertebrates other than
crustaceans and molluscs,
whether or not cooked before or
during the smoking process.
- Sea cucumbers (Stichopus
japonicus, Holothuroidea) :
0308.11.00.00 -- Live, fresh or chilled kg 20 0 0 0
0308.12.00.00 -- Frozen kg 20 0 0 0
0308.19.00.00 -- Other kg 20 0 0 0
- Sea urchins (Strongylocentrotus
spp., Paracentrotus lividus,
Loxechinus albus, Echinus
esculentus) :

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Heading TSN Commodity Description SU ID VAT IAT EXC
0308.21.00.00 -- Live, fresh or chilled kg 20 0 0 0
0308.22.00.00 -- Frozen kg 20 0 0 0
0308.29.00.00 -- Other kg 20 0 0 0
0308.30.00.00 - Jellyfish (Rhopilema spp.) kg 20 0 0 0
0308.90.00.00 - Other kg 20 0 0 0
Flours, meals and pellets of fish,
crustaceans, molluscs and other
03.09
aquatic invertebrates, fit for
human consumption.
0309.10.00.00 - Of fish kg 10 0 0 0
- Other:
0309.90.10.00 -- Of crustaceans kg 10 0 0 0
0309.90.90.00 -- Other kg 10 0 0 0

Page 19 of 19