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Section I — Live animals; animal products

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

Heading 0304 — Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

National subdivision 0304.7 — Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:

Subheading

0304.71 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Common commodities
Frozen Atlantic Cod filletsPacific Cod loins (frozen)Greenland Cod fillets (IQF)Frozen cod fillets (Gadus morhua)IQF Pacific Cod portionsFrozen Greenland Cod steaksCod filets (frozen, Gadus ogac)Frozen cod chunksIQF cod piecesGadus macrocephalus frozen fillets

HS codes

CodeDescriptionTaxes
0304.71.00Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)Customs TaxCID, PAL, SSCL, VAT