SECTION I   LIVE ANIMALS; ANIMAL PRODUCTS
Chapter 3   Fish and crustaceans, molluscs and other aquatic invertebrates.
Statistical code Description Tariff rate Tariff rate (EPA) Unit
H.S. code   General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand Indonesia Brunei ASEAN Philippines I II
03.01   Live fish                                
0301.10   Ornamental fish             Free     Free       Free    
  010 1 Carp and gold-fish 5%   3.5%   Free 1.8%   1.2% 1.8%   2.3% 2.3% 2.3%   NO KG
  020 2 Other 2.5%   1.7% Free   Free   Free Free   Free Free Free   NO KG
    Other live fish                                
0301.91   Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)             Free                  
  100 1 Fry for fish culture Free   (Free)     Free   Free Free Free Free Free Free Free   KG
  200 2 Other 5%   3.5%   Free 1.8%   1.2% 1.8% 2.2% 2.3% 2.3% 2.6% 2.3%   KG
0301.92   Eels (Anguilla spp.)                                
  100 1 Fry for fish culture Free   (Free)     Free Free Free Free Free Free Free Free Free   KG
  200 2 Other 5%   3.5%   Free               3.5% 2.3%   KG
0301.93   Carp             Free                  
  100 1 Fry for fish culture Free   (Free)     Free   Free Free Free Free Free Free Free   KG
  200 2 Other 5%   3.5%   Free 1.8%   1.2% 1.8% 2.2% 2.3% 2.3% 2.6% 2.3%   KG
0301.94   Bluefin tunas (Thunnus thynnus)                                
  100 1 Fry for fish culture Free   (Free)     Free Free Free Free Free Free Free Free Free   KG
  900 2 Other 5%   3.5%   Free   Free     1.8%     3.5% 2.3%   KG
0301.95   Southern bluefin tunas (Thunnus maccoyii)                                
  100 1 Fry for fish culture Free   (Free)     Free Free Free Free Free Free Free Free Free   KG
  900 2 Other 5%   3.5%   Free   Free     1.8%     3.5% 2.3%   KG
0301.99   Other                                
    1 Fry for fish culture Free   (Free)     Free Free Free Free Free Free Free Free Free    
    - Buri (Seriola spp.)                                
  111 -- Buri (Seriola quinqueradiata)                               KG
  119 -- Other                               KG
  190 - Other                               KG
    2 Other                                
  210 (1)Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)     10%                             KG
  290 (2)Other 5%   3.5%   Free   Free     1.8%     3.5% 2.3%   KG
03.02   Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04                                
    Salmonidae, excluding livers and roes                                
0302.11 000 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 5%   3.5%   Free       2.5%       3.5%     KG
0302.12   Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 5%   3.5%   Free               3.5%      
    - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)                                
  011 -- Red salmon (Oncorhynchus nerka)                               KG
  012 -- Silver salmon (Oncorhynchus kisutch)                 2.5%             KG
  019 -- Other                               KG
  020 - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)                               KG
0302.19 000 Other 5%   3.5%   Free               3.5%     KG
    Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes                                
0302.21 000 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0302.22 000 Plaice (Pleuronectes platessa) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0302.23 000 Sole (Solea spp.) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0302.29 000 Other 5%   3.5%   Free 1.8% Free 1.2% 1.8% 1.8% 2.3% 2.3% 2.3% 2.3%   KG
    Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes                                
0302.31 000 Albacore or longfinned tunas (Thunnus alalunga) 5%   3.5%   Free               3.5%     KG
0302.32 000 Yellowfin tunas (Thunnus albacares) 5%   3.5%   Free   Free           3.5% 2.3%   KG
0302.33 000 Skipjack or stripe-bellied bonito 5%   3.5%   Free   Free           3.5% 2.3%   KG
0302.34 000 Bigeye tunas (Thunnus obesus) 5%   3.5%   Free               3.5%     KG
0302.35 000 Bluefin tunas (Thunnus thynnus) 5%   3.5%   Free               3.5%     KG
0302.36 000 Southern bluefin tunas (Thunnus maccoyii) 5%   3.5%   Free               3.5%     KG
0302.39 000 Other 5%   3.5%   Free               3.5% Free   KG
0302.40 000 Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes  10%                             KG
0302.50 000 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes 10%                             KG
    Other fish, excluding livers and roes                                
0302.61   Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)                                 
  010 1 Of sardinops spp. 10%           8.0%                 KG
  090 2 Other 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0302.62 000 Haddock (Melanogrammus aeglefinus) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0302.63 000 Coalfish (Pollachius virens) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0302.64 000 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 10%                             KG
0302.65 000 Dogfish and other sharks 5%   2.5%   Free Free Free Free   Free   Free Free Free   KG
0302.66 000 Eels (Anguilla spp.) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0302.67 000 Swordfish (Xiphias gladius) 5%   3.5%   Free               3.5%     KG
0302.68 000 Toothfish (Dissostichus spp.) 5%   3.5%   Free   Free           3.5% Free   KG
0302.69   Other                                
    1 Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)     10%                              
  011 - Buri                               KG
  019 - Other                               KG
    2 Other 5%       Free                      
    - Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams     2%     Free   Free 1.0% Free Free Free Free Free    
  021 -- Sea breams             Free                 KG
  029 -- Other             Free                 KG
    - Other     3.5%                          
  091 -- Marlin (excluding  swordfish)                         3.5%     KG
  092 -- Spanish mackerel             Free           3.5% Free   KG
  093 -- Hairtails             Free           3.5% 2.3%   KG
  094 -- Fugu           1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
  099 -- Other             Free           3.5% Free   KG
0302.70   Livers and roes                                
    1 Hard roes of Nishin (Clupea spp.) and Tara (Gadus spp., Theragra spp. and Merluccius spp.) 10%                              
  010 - Hard roes of Nishin (Clupea spp.)     5.6%   Free 2.8% Free 1.9% 2.8% 3.5% 3.7% 3.7% 4.6% 3.7%   KG
  020 - Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.)                               KG
  090 2 Other 5%   3.5%   Free   Free           3.5% 2.3%   KG
03.03   Fish, frozen, excluding fish fillets and other fish meat of heading 03.04                                 
    Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes                                
0303.11 000 Sockeye salmon (red salmon) (Oncorhynchus nerka) 5%   3.5%   Free               3.5%     KG
0303.19   Other 5%   3.5%   Free               3.5%      
  010 - Silver salmon (Oncorhynchus kisutch)                 2.5%             KG
  090 - Other                               KG
    Other salmonidae, excluding livers and roes                                
0303.21 000 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 5%   3.5%   Free       2.5%       3.5%     KG
0303.22 000 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 5%   3.5%   Free               3.5%     KG
0303.29 000 Other 5%   3.5%   Free               3.5%     KG
    Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes                                
0303.31 000 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.6% 2.3%   KG
0303.32 000 Plaice (Pleuronectes platessa) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0303.33 000 Sole (Solea spp.) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.6% 2.3%   KG
0303.39 000 Other 5%   3.5%   Free 1.8% Free 1.2% 1.8% 1.8% 2.3% 2.3% 2.3% 2.3%   KG
    Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes                                
0303.41 000 Albacore or longfinned tunas (Thunnus alalunga) 5%   3.5%   Free               3.5%     KG
0303.42 000 Yellowfin tunas (Thunnus albacares) 5%   3.5%   Free   Free           3.5% 2.3%   KG
0303.43 000 Skipjack or stripe-bellied bonito 5%   3.5%   Free   Free           3.5% 2.3%   KG
0303.44 000 Bigeye tunas (Thunnus obesus) 5%   3.5%   Free               3.5%     KG
0303.45 000 Bluefin tunas (Thunnus thynnus) 5%   3.5%   Free               3.5%     KG
0303.46 000 Southern bluefin tunas (Thunnus maccoyii) 5%   3.5%   Free               3.5%     KG
0303.49 000 Other 5%   3.5%   Free               3.5% Free   KG
    Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes                                 
0303.51 000 Herrings (Clupea harengus, Clupea pallasii) 10%   6%                         KG
0303.52 000 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 10%   6%                         KG
    Swordfish (Xiphias gladius) and toothfish (Dissostichus spp.), excluding livers and roes                                
0303.61 000 Swordfish (Xiphias gladius) 5%   3.5%   Free               3.5%     KG
0303.62 000 Toothfish (Dissostichus spp.) 5%   3.5%   Free   Free   2.5%       3.5%     KG
    Other fish, excluding livers and roes                                
0303.71   Sardines (Sardina pichardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)                                 
  010 1 Of Sardinops spp. 10%           8.0%                 KG
  090 2 Other 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.6% 2.3%   KG
0303.72 000 Haddock (Melanogrammus aeglefinus) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0303.73 000 Coalfish (Pollachius virens) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0303.74 000 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) (10%) 7%                           KG
0303.75 000 Dogfish and other sharks 5%   2.5%   Free Free Free Free 1.8% Free   Free Free Free   KG
0303.76 000 Eels (Anguilla spp.) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.6% Free   KG
0303.77 000 Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0303.78   Hake (Merluccius spp., Urophycis spp.)                                
  010 1 Of Merluccius spp. 10%   6%                         KG
  090 2 Of Urophycis spp. 5%   3.5%   Free 1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
0303.79   Other                                
    1 Nishin (Clupea spp.), Tara (Gadus spp. and Theragra spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)     10%                              
    - Nishin (Clupea spp.), and Tara (Gadus spp., Theragra spp.)     6%                          
  011 -- Nishin (Clupea spp.)                               KG
  019 -- Other                               KG
    - Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)                                
  021 -- Aji                               KG
  022 -- Buri                               KG
  023 -- Samma                               KG
  029 -- Other                               KG
    2 Other 5%       Free                      
    - Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams     2%     Free   Free 1.0% Free Free Free Free Free    
  031 -- Sea breams             Free                 KG
  039 -- Other             Free                 KG
  040 - Shishamo     2.8%     Free Free Free 1.4% Free Free Free Free Free   KG
    - Other     3.5%                          
  091 -- Marlin (excluding  swordfish)                         3.5%     KG
  092 -- Spanish mackerel             Free           3.5% Free   KG
  093 -- Hairtails             Free 1.2%         3.5% 2.3%   KG
  095 -- Fugu           1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
  096 -- Menuke (Sebastes spp.)           1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
  097 -- Sable fish           1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
  103 -- Alfonsino           1.8% Free 1.2% 1.8% 1.8%   2.3% 2.3% 2.3%   KG
  104 -- Sweetfish           1.8% Free 1.2% 1.8% 1.8%   2.3% 2.3% 2.3%   KG
  099 -- Other           1.8% Free 1.2% 1.8% Croakers 2.2%

Other 1.8%
  2.3% 2.3% 2.3%   KG
0303.80   Livers and roes                                
  010 1 Hard roes of Nishin (Clupea spp.) 6%   4%   Free 2.0% Free 1.3% 2.0% 2.5% 2.7% 2.7% 3.3% 2.7%   KG
  020 2 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) (10%) 4.2% (6%)                         KG
  090 3 Other 5%   3.5%   Free   Free           3.5% 2.3%   KG
03.04   Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen                                
    Fresh or chilled                                
0304.11 000 Swordfish (Xiphias gladius) 5%   3.5%   Free   Free   Fillets 2.5% Fillets 1.8%     3.5% Fillets 2.3%

Other Free
  KG
0304.12 000 Toothfish (Dissostichus spp.) 5%   3.5%   Free   Free   Fillets 2.5% Fillets 1.8%     3.5% Fillets 2.3%

Other Free
  KG
0304.19   Other                                
    1 Fillets                                
  110 (1)Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)     10%                             KG
    (2)Other 5%   3.5%   Free               3.5%      
  191 - Bluefin tunas                               KG
  192 - Southern bluefin tunas                               KG
  199 - Other             Free   2.5% 1.8%       2.3%   KG
    2 Other                                
  910 (1)Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)     10%                             KG
    (2)Other 5%       Free                      
  920 - Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams     2%     Free Free Free 1.0% Free Free Free Free Free   KG
  930 - Dog fish and other sharks     2.5%     Free Free Free   Free   Free Free Free   KG
    - Other     3.5%                   3.5%      
  991 -- Bluefin tunas                               KG
  992 -- Southern bluefin tunas                               KG
  999 -- Other             Free             Free   KG
    Frozen fillets                                
0304.21 000 Swordfish (Xiphias gladius) 5%   3.5%   Free               3.5%     KG
0304.22 000 Toothfish (Dissostichus spp.) 5%   3.5%   Free   Free   2.5%       3.5%     KG
0304.29   Other                                
  100 1 Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)     10%                             KG
    2 Other 5%   3.5%   Free                      
  910 - Tunas, excluding Bluefin tunas and Southern bluefin tunas                         3.5%     KG
  920 - Bluefin tunas                         3.5%     KG
  930 - Marlin (excluding swordfish)                         3.5%     KG
  940 - Southern bluefin tunas                         3.5%     KG
  950 - Salmonidae           1.8% Free 1.2% 2.5% 1.8% 2.3% 2.3% 2.3% 2.3%   KG
  990 - Other           1.8% Free 1.2% 2.5% 1.8% 2.3% 2.3% 2.3% 2.3%   KG
    Other                                
0304.91 000 Swordfish (Xiphias gladius) 5%   3.5%   Free 1.8% Free 1.2% 2.2% 1.8% 2.3% 2.3% 2.3% 2.3%   KG
0304.92 000 Toothfish (Dissostichus spp.) 5%   3.5%   Free 1.8% Free 1.2% 2.2% 1.8% 2.3% 2.3% 2.3% 2.3%   KG
0304.99   Other                                
    1 Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)     10%                              
    - Nishin (Clupea spp.) and Tara (Gadus spp., Theragra spp. and Merluccius spp.)     6%                          
    -- Tara, Surimi, frozen   4.2%                            
  111 --- Teragra chalcogramma                               KG
  112 --- Other                               KG
  119 -- Other                               KG
  120 - Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)                                  KG
    2 Other 5%       Free                      
  910 - Barracouta (Sphyraenidae and Gempylidae), king-clip and sea breams     2%     Free Free Free 1.0% Free Free Free Free Free   KG
  920 - Dogfish and other sharks     2.5%     Free Free Free   Free   Free Free Free   KG
  930 - Shishamo     2.8%     Free Free Free 1.4% Free Free Free Free Free   KG
    - Other     3.5%                          
  991 -- Bluefin tunas                         3.5%     KG
  992 -- Fugu           1.8% Free 1.2% 1.8% 2.2% 2.3% 2.3% 2.9% 2.3%   KG
  993 -- Itoyori, Surimi             Free     2.0%     3.5%     KG
  994 -- Southern bluefin tunas                         3.5%     KG
  999 -- Other           1.8% Free Other than spanish mackerel 1.2% Other than spanish mackerel 2.2% 1.8% Other than spanish mackerel 2.3% 2.3% 2.3% 2.3%   KG
03.05   Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption                                
0305.10 000 Flours meals and pellets of fish, fit for human consumption 15%   10%                         KG
0305.20   Livers and roes of fish, dried, smoked, salted or in brine                                
  010 1 Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles 12%   8.4%   Free 4.2% Free 4.2% 5.3% 4.2% 6.3% 6.3% 6.3% 6.3%   KG
  030 2 Hard roes of Salmonidae 5%   3.5%   Free 1.8% Free 1.2%   2.2%   2.3% 2.6% 2.3%   KG
    3 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) and Nishin roes on the tangles 15%                              
  020 - Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.)     7.5%                         KG
  040 - Nishin roes on the tangles     10%   Free 6.3% Free 5.0% 6.3% 7.3% 7.5% 7.5% 8.2% 7.5%   KG
  090 4 Other 4%   2.8% Free   Free Free Free Free Free Free Free Free Free   KG
0305.30   Fish fillets, dried, salted or in brine, but not smoked                                
  010 1 Salmonidae 12%   8.4%   Free   Free           7.8%     KG
    2 Other 15%                              
  020 - Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)                                   KG
  090 - Other     10.5%   Free 6.6% Free 5.3% 6.6% 7.6% 7.9% 7.9% 8.6% 7.9%   KG
    Smoked fish, including fillets                                
0305.41 000 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 15%   10.5%   Free   Free           10.5%     KG
0305.42 000 Herrings (Clupea harengus, Clupea pallasii) 15%   10%   Free 6.3% Free 5.0% 6.3% 7.3% 7.5% 7.5% 8.2% 7.5%   KG
0305.49   Other 15%       Free 6.3% Free 5.0% 6.3%   7.5% 7.5% 8.2%      
  010 - Tara (Gadus spp., Theragra spp. and Merluccius spp.),     10%             5.0%       7.5%   KG
  090 - Other     10%             2.5%       5.0%   KG
    Dried fish, whether or not salted but not smoked                                
0305.51 000 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 15%                             KG
0305.59   Other                                
  010 1 Salmonidae 12%   8.4%   Free   Free           7.8%     KG
    2 Other 15%                              
  020 - Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)                                   KG
  090 - Other     10.5%   Free   Free     6.6%     10.5% 7.9%   KG
    Fish, salted but not dried or smoked and fish in brine                                
0305.61 000 Herrings (Clupea harengus, Clupea pallasii) 15%                             KG
0305.62 000 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 15%                             KG
0305.63 000 Anchovies (Engraulis spp.) 15%                             KG
0305.69   Other                                
  010 1 Salmonidae 12%   8.4%   Free   Free           7.8%     KG
  090 2 Other 15%   10.5%                         KG
03.06   Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption             Free                  
    Frozen                                
0306.11 000 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 4%   1%   Free Free   Free Free Free Free Free Free Free   KG
0306.12 000 Lobsters (Homarus spp.) 4%   1%   Free Free   Free Free Free Free Free Free Free   KG
0306.13 000 Shrimps and prawns 4%   1%   Free Free   Free Free Free Free Free Free Free   KG
0306.14   Crabs 6%   4%   Free                      
  010 - King crabs (Paralithodes spp.)                   2.0%     4% 2.7%   KG
  020 - Snow crabs (Chionoecetes spp.)                         4%     KG
  030 - Swimming crabs (Portunus spp.)           2.0%   1.3%   2.0%   2.7% 2.7% 2.7%   KG
  040 - Horsehair crabs                         4% 2.7%   KG
  090 - Other           2.0%   1.3%   Free   2.7% 2.7% Free   KG
0306.19   Other, including flours, meals and pellets of crustaceans, fit for human consumption                                
  010 1 Ebi 4%   2%   Free Free   Free Free Free Free Free Free Free   KG
  090 2 Other 10%   7%   Free 4.4%   3.5% 4.4% 4.4% 5.3% 5.3% 5.7% 5.3%   KG
    Not frozen                                
0306.21   Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)                                
  100 1 Live, fresh or chilled 4%   1%   Free Free   Free Free Free Free Free Free Free   KG
  200 2 Other 6%   5% 4% Free 2.5%   1.3% 2.0% 2.5% 2.7% 3.3% 4.1% 2.7%   KG
0306.22   Lobsters (Homarus spp.)                           Free    
  100 1 Live, fresh or chilled 4%   1%   Free Free   Free Free Free Free Free Free     KG
  200 2 Other 6%   5% 4% Free 2.5%   1.3% 2.0% 2.5% 2.7% 3.3% 3.8%     KG
0306.23   Shrimps and prawns                                
    1 Live, fresh or chilled 4%   1%   Free Free   Free Free Free Free Free Free Free    
    - Live                                
  111 -- For fish culture or releasing in the sea (Penaeidae spp.)                               KG
  119 -- Other                               KG
  190 - Other                               KG
  200 2 Other 6%   5% 4% Free 2.5%   1.3% 2.0% 2.0% 2.7% 3.3% 3.3% 2.7%   KG
0306.24   Crabs                                
    1 Live, fresh or chilled 6%   4%   Free               4%      
  110 - King crabs (Paralithodes spp.)                   2.0%       2.7%   KG
    - Snow crabs (Chionoecetes spp.)                                
  121 -- Red snow crabs                               KG
  129 -- Other                               KG