| Code | Name | Unit | Customs fee % | Spending fee % | Other | Trade Rules | Legal notes |
| LIVE FISH | | | | |  |  |
| - Ornamental fish : | | | | | | |
| 0301.10.10 | --- fish mothers,ornamental | KG | 20 | | | | |
| 0301.10.90 | --- Other | KG | 50 | | | | |
| - Other live fish : | | | | | | |
| 0301.94.00 | -- Bluefin tunas (Thunnus thynnus) | KG | 3 | | | | |
| 0301.93.00 | -- Carp | KG | 3 | | | | |
| 0301.92.00 | -- Eels (Anguilla spp.) | KG | 3 | | | | |
| 0301.99.00 | -- Other | KG | 3 | | | | |
| 0301.95.00 | -- Southern bluefin tunas (Thunnus maccoyii) | KG | 3 | | | | |
| 0301.91.00 | -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | KG | 3 | | | | |
| FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING NO. 0304 | | | | | | |
| 0302.50.00 | - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes | KG | 10 | | | | |
| - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers ,roes and male glands | | | | | | |
| 0302.21.00 | -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | KG | 10 | | | | |
| 0302.29.00 | -- Other | KG | 10 | | | | |
| 0302.22.00 | -- Plaice (Pleuronectes platessa) | KG | 10 | | | | |
| 0302.23.00 | -- Sole (Solea spp.) | KG | 10 | | | | |
| 0302.40.00 | - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes | KG | 10 | | | | |
| 0302.70.00 | - Livers and roes | KG | 10 | | | | |
| - Other fish, excluding livers and roes : | | | | | | |
| 0302.63.00 | -- Coalfish (Pollachius virens) | KG | 10 | | | | |
| 0302.65.00 | -- Dogfish and other sharks | KG | 10 | | | | |
| 0302.66.00 | -- Eels (Anguilla spp.) | KG | 10 | | | | |
| 0302.62.00 | -- Haddock (Merlanogrammus aeglefinus) | KG | 10 | | | | |
| 0302.64.00 | -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | KG | 10 | | | | |
| 0302.69.00 | -- Other | KG | 10 | | | | |
| 0302.61.00 | -- Sardines (Sardina pilchardus, Sardinops spp.) sardinella (Sardinella spp.) brisling or sprats (Sprattus sprattus) | KG | 10 | | | | |
| 0302.67.00 | -- Swordfish (Xiphias gladius) | KG | 10 | | | | |
| 0302.68.00 | -- Toothfish (Dissostichus spp.) | KG | 10 | | | | |
| - Salmonidae, excluding livers ,roes and male glands | | | | | | |
| 0302.19.00 | -- Other | KG | 10 | | | | |
| 0302.12.00 | -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytsha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | KG | 10 | | | | |
| 0302.11.00 | -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | KG | 10 | | | | |
| - Tunas (of the genus Thunnus) skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes : | | | | | | |
| 0302.31.00 | -- Albacore or longfinned tunas (Thunnus alalunga) | KG | 10 | | | | |
| 0302.34.00 | -- Bigeye tunas (Thunnus obesus) | KG | 10 | | | | |
| 0302.35.00 | -- Bluefin tunas (Thunnus thynnus) | KG | 10 | | | | |
| 0302.39.00 | -- Other | KG | 10 | | | | |
| 0302.33.00 | -- Skipjack or stripe-bellied bonito | KG | 10 | | | | |
| 0302.36.00 | -- Southern bluefin tunas (Thunnus maccoyii) | KG | 10 | | | | |
| 0302.32.00 | -- Yellowfin tunas (Thunnus albacares) | KG | 10 | | | | |
| FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING NO. 0304 | | | | | | |
| - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,Scophthalmidae and Citharidae), excluding livers and roes: | | | | | | |
| 0303.31.00 | -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | KG | 10 | | | | |
| 0303.39.00 | -- Other | KG | 10 | | | | |
| 0303.32.00 | -- Plaice (Pleuronectes platessa) | KG | 10 | | | | |
| 0303.33.00 | -- Sole (Solea spp.) | KG | 10 | | | | |
| - 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) | KG | 10 | | | | |
| 0303.51.00 | -- Herrings (Clupea harengus, Clupea pallasii) | KG | 10 | | | | |
| 0303.80.00 | - Livers and roes | KG | 10 | | | | |
| - Other fish, excluding livers and roes: | | | | | | |
| 0303.73.00 | -- Coalfish (Pollachius virens) | KG | 10 | | | | |
| 0303.75.00 | -- Dogfish and other sharks | KG | 10 | | | | |
| 0303.76.00 | -- Eels (Anguilla spp.) | KG | 10 | | | | |
| 0303.72.00 | -- Haddock (Melanogrammus aeglefinus) | KG | 10 | | | | |
| 0303.78.00 | -- Hake (Merluccius spp., Urophycis spp.) | KG | 10 | | | | |
| 0303.74.00 | -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | KG | 10 | | | | |
| 0303.79.00 | -- Other | KG | 10 | | | | |
| 0303.71.00 | -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) brisling or sprats (Sprattus sprattus) | KG | 10 | | | | |
| 0303.77.00 | -- Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) | KG | 10 | | | | |
| - Other salmonidae, excluding livers and roes : | | | | | | |
| 0303.22.00 | -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | KG | 10 | | | | |
| 0303.29.00 | -- Other | KG | 10 | | | | |
| 0303.21.00 | -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | KG | 10 | | | | |
| - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes | | | | | | |
| 0303.19.00 | -- Other | KG | 10 | | | | |
| 0303.11.00 | -- Sockeye salmon (red salmon) (Oncorhynchus nerka) | KG | 10 | | | | |
| - Swordfish (Xiphias gladius) and toothfish (Dissostichus spp.), excluding livers and roes : | | | | | | |
| 0303.61.00 | -- Swordfish (Xiphias gladius) | KG | 10 | | | | |
| 0303.62.00 | -- Toothfish (Dissostichus spp.) | KG | 10 | | | | |
| - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes : | | | | | | |
| 0303.41.00 | -- Albacore or longfinned tunas (Thunnus alalunga) | KG | 10 | | | | |
| 0303.44.00 | -- Bigeye tunas (Thunnus obesus) | KG | 10 | | | | |
| 0303.45.00 | -- Bluefin tunas (Thunnus thynnus) | KG | 10 | | | | |
| 0303.49.00 | -- Other | KG | 10 | | | | |
| 0303.43.00 | -- Skipjack or stripe-bellied bonito | KG | 10 | | | | |
| 0303.46.00 | -- Southern bluefin tunas (Thunnus maccoyii) | KG | 10 | | | | |
| 0303.42.00 | -- Yellowfin tunas (Thunnus albacares) | KG | 10 | | | | |
| FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN | | | | | | |
| - Fresh or chilled | | | | | | |
| 0304.19.00 | -- Other | KG | 20 | | | | |
| 0304.11.00 | -- Swordfish (Xiphias gladius) | KG | 20 | | | | |
| 0304.12.00 | -- Toothfish (Dissostichus spp.) | KG | 20 | | | | |
| - Frozen fillets | | | | | | |
| 0304.29.00 | -- Other | KG | 20 | | | | |
| 0304.21.00 | -- Swordfish (Xiphias gladius) | KG | 20 | | | | |
| 0304.22.00 | -- Toothfish (Dissostichus spp.) | KG | 20 | | | | |
| - Other | | | | | | |
| 0304.99.00 | -- Other | KG | 20 | | | | |
| 0304.91.00 | -- Swordfish (Xiphias gladius) | KG | 20 | | | | |
| 0304.92.00 | -- Toothfish (Dissostichus spp.) | KG | 20 | | | | |
| 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 | | | | | | |
| - Dried fish, whether or not salted but not smoked : | | | | | | |
| -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | | | | | | |
| 0305.51.10 | --- Not put up for retail sale ,in packiungs of a net weight content exceeding 20 kg | KG | 5 | | | | |
| 0305.51.90 | --- Other | KG | 20 | | | | |
| -- Other: | | | | | | |
| 0305.59.10 | --- Not put up for retail sale ,in packiungs of a net weight content exceeding 20 kg | KG | 5 | | | | |
| 0305.59.90 | --- Other | KG | 20 | | | | |
| 0305.30.00 | - Fish fillets, dried, salted or in brine, but not smoked | KG | 20 | | | | |
| - Fish, salted but not dried or smoked and fish in brine : | | | | | | |
| 0305.63.00 | -- Anchovies (Engraulis spp.) | KG | 20 | | | | |
| 0305.62.00 | -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | KG | 20 | | | | |
| 0305.61.00 | -- Herrings (Clupea harengus, Clupea pallasii) | KG | 20 | | | | |
| 0305.69.00 | -- Other | KG | 20 | | | | |
| 0305.10.00 | - Flours, meals and pellets of fish fit for human consumption | KG | 20 | | | | |
| 0305.20.00 | - Livers and roes, dried, smoked, salted or in brine | KG | 20 | | | | |
| - Smoked fish, including fillets: | | | | | | |
| 0305.42.00 | -- Herrings (Clupea harengus, Clupea pallasii) | KG | 20 | | | | |
| 0305.49.00 | -- Other | KG | 20 | | | | |
| 0305.41.00 | -- 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 | 20 | | | | |
| CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF CRUSTA | | | | | | |
| - Frozen: | | | | | | |
| 0306.14.00 | -- Crabs | KG | 20 | | | | |
| 0306.12.00 | -- Lobsters (Homarus spp.) | KG | 20 | | | | |
| 0306.19.00 | -- Other, including flours, meals and pellets of crustaceans, fit for human consumption | KG | 20 | | | | |
| 0306.11.00 | -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | KG | 20 | | | | |
| 0306.13.00 | -- Shrimps and prawns | KG | 20 | | | | |
| - Not Frozen: | | | | | | |
| 0306.24.00 | -- Crabs | KG | 20 | | | | |
| 0306.22.00 | -- Lobsters (Homarus spp.) | KG | 20 | | | | |
| 0306.29.00 | -- Other, including flours, meals and pellets of crustaceans, fit for human consumption | KG | 20 | | | | |
| 0306.21.00 | -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | KG | 20 | | | | |
| 0306.23.00 | -- Shrimps and prawns | KG | 20 | | | | |
| MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSKS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF AQUATIC INVERTEBRA | | | | | | |
| - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) : | | | | | | |
| 0307.41.00 | -- Live, fresh or chilled | KG | 20 | | | | |
| 0307.49.00 | -- Other | KG | 20 | | | | |
| - Mussels (Mytilus spp., Perna spp.) : | | | | | | |
| 0307.31.00 | -- Live, fresh or chilled | KG | 20 | | | | |
| 0307.39.00 | -- Other | KG | 20 | | | | |
| - Octopus (Octopus spp.) : | | | | | | |
| 0307.51.00 | -- Live, fresh or chilled | KG | 20 | | | | |
| 0307.59.00 | -- Other | KG | 20 | | | | |
| - Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption : | | | | | | |
| 0307.91.00 | -- Live, fresh or chilled | KG | 20 | | | | |
| 0307.99.00 | -- Other | KG | 20 | | | | |
| 0307.10.00 | - Oysters | KG | 20 | | | | |
| - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten : | | | | | | |
| 0307.21.00 | -- Live, fresh or chilled | KG | 20 | | | | |
| 0307.29.00 | -- Other | KG | 20 | | | | |
| 0307.60.00 | - Snails, other than sea snails | KG | 20 | | | | |