| 0304.99.10 | 03 | Minced: | | | | |
| 0304.99.10 | 05 | Cod | kg | | | |
| 0304.99.10 | 90 | Tuna [of genus Thunnus and of fish of the genus Euthynnus (Katsuwonus) pelamis] | kg | | | |
| 0304.99.10 | 12 | Cod | kg | | | |
| 0304.99.10 | 20 | Haddock | kg | | | |
| 0304.99.10 | 60 | Greenland turbot (Greenland halibut) (Reinhardtius hippoglossoides) | kg | | | |
| 0305 | | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption: | | | | |
| 0305.10 | | Flours, meals and pellets of fish, fit for human con- sumption: | | | | |
| 0305.10.20 | 00 | In bulk or in immediate containers weighing with their contents over 6.8 kg each | kg | Free | | 2.8¡é/kg |
| 0305.20 | | Livers and roes of fish, dried, smoked, salted or in brine: | | | | |
| 0305.30 | | Fish fillets, dried, salted or in brine, but not smoked: | | | | |
| 0305.30.20 | 00 | Herrings, in immediate containers weighing with their contents 6.8 kg or less each | kg | 4% | Free (A+,AU,BH, CA,CL,D,E,IL,J, JO,MA,MX,P,SG) | 25% |
| 0305.30.40 | 00 | Mackerel, in immediate containers weighing with their contents 6.8 kg or less each | kg | 5% | Free (A+,AU,BH, CA,CL,D,E,IL,J, JO,MA,MX,P,SG) | 25% |
| 0305.30.60 | 30 | Cod | kg | | | |
| 0305.41.00 | 00 | Smoked fish, including fillets: | | | | |
| 0305.41.00 | 00 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus),Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | 5% | Free (A+,AU,BH, CA,CL,D,E,IL,J, JO,MA,MX,P,SG) | 25% |
| 0305.42.00 | 20 | Whole or beheaded but not otherwise processed | kg | | | |
| 0305.49.40 | 20 | Cod, cusk, haddock, hake (Urophycis spp.) and pollock | kg | | | |
| 0305.51.00 | 00 | Dried fish, whether or not salted but not smoked: | | | | |
| 0305.51.00 | 00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | Free | | 5.5¡é/kg |
| 0305.61 | | Fish, salted but not dried or smoked and fish in brine: | | | | |
| 0305.61.20 | 00 | In immediate containers weighing with their contents 6.8 kg or less each | kg | 4% | Free (A+,AU,BH, CA,CL,D,E,IL,J, JO,MA,MX,P,SG) | 25% |
| 0305.62.00 | | Fish, salted but not dried or smoked and fish in brine: | | | | |
| 0305.62.00 | | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | | Free | | 2.8¡é/kg |
| 0305.62.00 | 10 | Whole; or processed by removal of heads, fins, viscera, scales, vertebral columns or any combination thereof, but not otherwise processed: | | | | |
