| 0305.20 | | Livers and roes of fish, dried, smoked, salted or in brine: | | | | |
| 0305.20.20 | 00 | Sturgeon roe | kg | 7.5% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P, SG) | 30% |
| 0305.20.40 | | Other | | Free | | 44¡é/kg |
| 0305.20.40 | 20 | Salmon roe | kg | | | |
| 0305.20.40 | 40 | Herring roe | kg | | | |
| 0305.20.40 | 60 | Other | kg | | | |
| 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 | | Other | | Free | | 2.2¡é/kg |
| 0305.30.60 | 10 | Herring | kg | | | |
| 0305.30.60 | 80 | Other | 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 | | Herrings (Clupea harengus, Clupea pallasii) | | Free | | 6.6¡é/kg |
| 0305.42.00 | 20 | Whole or beheaded but not otherwise processed | kg | | | |
| 0305.42.00 | 50 | Other: | | | | |
| 0305.42.00 | 50 | Boneless | kg | | | |
| 0305.42.00 | 60 | Other | kg | | | |
| 0305.49 | | Other: | | | | |
| 0305.49.20 | 00 | Mackerel | kg | Free | | 25% |
| 0305.49.40 | | Other | | Free | | 6.6¡é/kg |
| 0305.49.40 | 20 | Cod, cusk, haddock, hake (Urophycis spp.) and pollock | kg | | | |
| 0305.49.40 | 40 | Other | kg | | | |
| 0305.51.00 | 00 | Dried fish, whether or not salted but not smoked: | | | | |
