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

National subdivision

0305.3 Fish fillets, dried, salted or in brine, but not smoked:

Common commodities

Salted cod filletsDried tilapia stripsBacalhau fillets (salted)Dried sea bass filletsSalt-cured mackerel filletsPreserved halibut filletsDried herring filletsSalted salmon filletsCured swordfish filletsDried catfish fillets

Codes

Code	Description	Taxes
0305.31	Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
0305.31.00	Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalu	CessEIC, Customs TaxCID, PAL, SSCL, VAT
0305.32	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
0305.32.00	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae,	CessEIC, Customs TaxCID, PAL, SSCL, VAT
0305.39	Other
0305.39.00	Other	CessEIC, Customs TaxCID, PAL, SSCL, VAT