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Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Chapter 16 — Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Heading 1604 — Prepared or preserved fish; caviar and caviar substitutes prepared from fisheggs.

National subdivision 1604.3 — Caviar and caviar substitutes:

Subheading

1604.32 Caviar substitutes

Common commodities
Prepared salmon roe as caviar substituteLumpfish roe for affordable caviar optionCapelin roe marketed as budget caviarMasago - affordable fish roe alternativeTobiko - flying fish roe as caviar substitutePrepared cod roe caviar alternativeWhitefish roe in imitation of true caviarSardine roe for budget-friendly caviar experienceAnchovy roe sold as affordable caviarHerring roe marketed as an economical substitute

HS codes

CodeDescriptionTaxes
1604.32.00Caviar substitutesCustoms TaxCID, PAL, SSCL, VAT