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Section I — Live animals; animal products

Chapter 03 — Fish and crustaceans, molluscs and other aquatic invertebrates

Heading 0302 — Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.

National subdivision

0302.9 Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:

Common commodities
Fresh salmon roeLive sturgeon caviarTiger prawn headsLobster tailsFresh monkfish liverLive octopus tentaclesScallop mawsBluefin tuna headsSquid ink sacsEel livers (fresh)

Codes

CodeDescriptionTaxes
0302.91Livers, roes and milt
0302.91.00Livers, roes and miltCustoms TaxCID, PAL, SCL, SSCL, VAT
0302.92Shark Fins
0302.92.00Shark finsCustoms TaxCID, PAL, SCL, SSCL, VAT
0302.99Others
0302.99.00OtherCustoms TaxCID, PAL, SCL, SSCL, VAT