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 0305.5 — Dried fish, whether or not salted but not smoked:
Subheading
0305.54 Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)
Common commodities
Dried Clupea herringDehydrated Engraulis anchovySun-dried Sardina sardineDehydrated Scomber mackerelDried Trachurus dragonfishDehydrated Caranx jack mackerelDried Xiphias swordfish (gladius)Dehydrated other Clupea speciesDehydrated other Engraulis speciesSun-dried other Sardina species
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 0305.54.10 | Sprats | Customs TaxCID, PAL, SCL, SSCL, VAT | |
| 0305.54.90 | Other | Customs TaxCID, PAL, SCL, SSCL, VAT |