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Section I — Live animals; animal products

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

Heading 0305 — Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process

Subheading

0305.20 Livers, roes and milt of fish, dried, smoked, salted or in brine.

Common commodities
Dried cod liverSmoked herring miltSalted salmon roeBottarga of tunaPreserved mackerel liverDried shark liverSmoked lamprey liversDried sturgeon roeSalted eel miltDehydrated halibut liver

HS codes

CodeDescriptionTaxes
0305.20.00Livers ,roes and milt of fish , dried, smoked, salted or in brineCustoms TaxCID, PAL, SSCL, VAT