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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 0304.8 — Frozen fillets of other fish:

Subheading

0304.87 Tunas (of the genus Thunnus), skipjack tuna (stripebellied bonito)(Katsuwonus pelamis)

Common commodities
Frozen sashimi-grade yellowfin tuna loinsAhi tuna steaks, frozenLongline caught skipjack tuna fillets, frozenFrozen bigeye tuna steaksYellowfin tuna loin, individually quick frozen (IQF)Frozen bluefin tuna fillet stripsPelamis (skipjack) tuna loins, flash frozenAlbacore tuna steaks, frozen for sushiFrozen albacore tuna loin filletsIndividually quick frozen (IQF) bigeye tuna steaks

HS codes

CodeDescriptionTaxes
0304.87.10Big eye tuna (Thunnus obesus)Customs TaxCID, PAL, SSCL, VAT
0304.87.90OtherCustoms TaxCID, PAL, SSCL, VAT