| 0106.12.00 | 00 | Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) | No. | Free |  | 15% | 
| 0208.40.00 | 00 | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) | kg | 6.4% | Free (A+,AU,BH, CA,CL,D,E,IL,J, JO,MX,P,SG) 2.5% (MA) | 20% | 
| 0210.92.00 | 00 | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) | kg | 2.3% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 20% | 
| 0301.93.00 | 10 | Grass carp (Ctenopharyngodon idellus), silver carp (Hypophthalmichthys molitrix) and bighead carp (Aristichthys nobilis) | X |  |  |  | 
| 0302.21.00 |  | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: |  |  |  |  | 
| 0302.50.00 |  | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes |  | Free |  | 2.2¢/kg | 
| 0302.67.00 |  | Swordfish (Xiphias gladius) |  | Free |  | 2.2¢/kg | 
| 0302.69.50 | 64 | Lingcod (Ophiodon elongatus) | kg |  |  |  | 
| 0302.69.50 | 67 | Monkfish (Lophius spp.) | kg |  |  |  | 
| 0303.31.00 |  | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: |  |  |  |  | 
| 0303.51.00 | 00 | Herrings (Clupea harengus, Clupea pallasii), and cod (Gadus morhua, Gadus ogac, Gadus macrocephalus excluding livers and roes: |  |  |  |  | 
| 0303.52.00 |  | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes |  | Free |  | 2.2¢/kg | 
| 0303.61.00 |  | Swordfish (Xiphias gladius) and Toothfish (Dissostichus spp.), excluding livers and roes: |  |  |  |  | 
| 0303.61.00 |  | Swordfish (Xiphias gladius) |  | Free |  | 2.2¢/kg | 
| 0303.78.00 | 00 | Whiting (Merluccius spp.) and hake (Urophycis spp.) | kg | Free |  | 2.2¢/kg | 
| 0303.79.00 | 52 | Monkfish (Lophius spp.) | kg |  |  |  | 
| 0304.19.00 | 16 | Hake (Urophycis spp.) | kg |  |  |  | 
| 0304.21.00 | 00 | Swordfish (Xiphias gladius) | kg | Free |  | 5.5¢/kg | 
| 0304.29.50 | 00 | Hake (Urophycis spp.) | kg | Free |  | 5.5¢/kg | 
| 0304.29.60 | 91 | Dolphin (Mahi mahi) (Coryphaena spp.) | kg |  |  |  | 
| 0304.91 |  | Swordfish Xiphias gladius ): |  |  |  |  | 
| 0305.49.40 | 20 | Cod, cusk, haddock, hake (Urophycis spp.) and pollock | kg |  |  |  | 
| 0305.51.00 | 00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | Free |  | 5.5¢/kg | 
| 0305.62.00 |  | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) |  | Free |  | 2.8¢/kg | 
| 0305.69.10 |  | Cusk, haddock, hake (Urophycis spp.) and pollock | . . . . . . . . | Free |  | 2.8¢/kg |