| 030569 | Fish, salted or in brine only (excluding fillets, offal, herring, cod, anchovies, tilapia, catfish, carp, eels, Nile perch and snakeheads) | 5% | - |
| 030549 | Smoked fish, incl. fillets (excluding offal, Pacific salmon, Atlantic salmon, Danube salmon, herring, trout, tilapia, catfish, carp, eels, Nile perch and snakeheads) | 5% | 01/07/2017 |
| 030539 | Fish fillets, dried, salted or in brine, but not smoked (excluding tilapia, catfish, carp, eels, Nile perch, snakeheads and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae) | 5% | 01/07/2017 |
| 03055200 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS DRIED FISH, OTHER THAN EDIBLE FISH OFFAL, WHETHER OR NOT SALTED BUT NOT SMOKED TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI,LEPTO BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) | 5% | - |
| 03054900 | OTHER SMOKED FISH INCLUDING FILLETS | 5% | 15/11/2017 |
| 03051000 | FISH MEAL FIT FOR HUMAN CONSUMPTION | 5% | 15/11/2017 |
| 03055300 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS DRIED FISH, OTHER THAN EDIBLE FISH OFFAL, WHETHER OR NOT SALTED BUT NOT SMOKED FISH OF THE AMILIESBREGMACEROTIDAE, EUCLICHTHYIDAE GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE,MORIDAE AND MURAENOLEPIDIDAE, OTHER THAN COD(GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) | 5% | - |
| 030579 | Fish fins and other edible fish offal, smoked, dried, salted or in brine (excluding heads, tails, maws and shark fins) | 5% | 01/07/2017 |
| 03056990 | OTHER FISH SMOKD, DRIED, SALTD OR IN BRINE | 5% | 15/11/2017 |
| 030530 | Fish fillets, dried, salted or in brine, not smoked | 5% | 01/07/2017 |
| 030510 | Flours, meals and pellets of fish, fit for human consumption | 5% | 01/07/2017 |
| 030520 | Fish livers and roes, dried, smoked, salted or in brine | 5% | 01/07/2017 |
| 03053000 | FISH FILLETS, DRIED, SALTED OR IN BRINE, BUT NOT SMOKED | 5% | 15/11/2017 |
| 030572 | Fish heads, tails and maws, smoked, dried, salted or in brine | 5% | 01/07/2017 |
| 03052000 | Livers and roes of fish, dried, smoked, salted or in brine | 5% | 15/11/2017 |
| 030559 | Dried fish, even salted but not smoked (excluding fillets, offal and cod) | 5% | - |
| 03053200 | Fish of the families Bregmacerotidae, uclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 5% | 15/11/2017 |
| 03057200 | SALTED, NOT DRIED OR SMOKED AND IN BRINE FISH HEADS, TAILS AND MAWS | 5% | 15/11/2017 |
| 03057900 | OTHER FISH FINS, HEADS, TAILS, MAWS AND OFFAL SALTED, NOT DRIED OR SMOKED AND IN BRINE | 5% | 15/11/2017 |
| 03055400 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS DRIED FISH, OTHER THAN EDIBLE FISH OFFAL, WHETHER OR NOT SALTED BUT NOT SMOKED HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII),ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS), MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS), INDIAN MACKERELS (RASTRELLIGER SPP.), SEERFISHES (SCOMBEROMORUS SPP.), JACK AND HORSE MACKEREL (TRACHURUS SPP.), JACKS, CREVALLES (CARANX SPP.), COBIA (RACHYCENTRON CANADUM), SILVER POMFRETS (PAMPUS SPP.), PACIFIC SAURY (COLOLABIS SAIRA), SCADS (DECAPTERUS SPP.), CAPELIN (MALLOTUS VILLOSUS), SWORD FISH (XIPHIAS GLADIUS), KAWAKAWA (EUTHYNNUS AFFINIS), BONITOS (SARDA SPP.), MARLINS, SAILFISHES, SPEARFISH (ISTIOPHORIDAE) | 5% | - |
| 03053100 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.),carp (Cyprinus carpio,Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus),eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 5% | 15/11/2017 |
| 03056400 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 5% | 15/11/2017 |
| 03054400 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.),carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 5% | 15/11/2017 |
| 030544 | Smoked tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", incl. fillets (excluding offal) | 5% | 01/07/2017 |
| 030532 | Fillets, dried, salted or in brine, but not smoked, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 5% | 01/07/2017 |
| 030564 | Tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", salted or in brine only (excluding fillets and offal) | 5% | 01/07/2017 |
| 030531 | Fillets, dried, salted or in brine, but not smoked, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." | 5% | 01/07/2017 |
| 030553 | Dried fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, even salted but not smoked (excl. fillets, offal and cod "Gadus morhua, Gadus ogac, Gadus macrocephalus") | 5% | 01/07/2017 |
| 030552 | Dried tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", even salted but not smoked (excl. fillets and offal) | 5% | 01/07/2017 |
