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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:

Subheading

0302.91 Livers, roes and milt

Common commodities
Fresh hard roe of codfishChilled herring miltSoft salmon liver for sushiSole fish livers in brineLive eel liversMarinated halibut roeRaw sea bass liverSmoked turbot liversFresh lumpfish caviarChilled sturgeon milt

HS codes

CodeDescriptionTaxes
0302.91.00Livers, roes and miltCustoms TaxCID, PAL, SCL, SSCL, VAT