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
0305.7 Fish fins, heads, tails, maws and other edible fish offal:
Common commodities
Shark fins (whole or sliced)Fish maws (dried or fresh)Sturgeon swim bladdersTuna heads (canned or frozen)Sardine tails (smoked or canned)Halibut cheeks (frozen)Cod fish offal (diced or whole)Mackerel heads and tails (fresh)Grouper fins and stomachsSworfish (swordfish) maws (canned)
Codes
| Code | Description | Taxes | |
|---|---|---|---|
| 0305.71 | Shark fins | ||
| 0305.71.00 | Shark fins | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 0305.72 | Fish heads, tails and maws | ||
| 0305.72.10 | Fish maws | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 0305.72.90 | Other | Customs TaxCID, PAL, SSCL, VAT | |
| 0305.79 | Other | ||
| 0305.79.00 | Other | Customs TaxCID, PAL, SSCL, VAT |