| 030559 | Dried fish, even salted but not smoked (excluding fillets, offal and cod) | 5% | - |
| 030563 | Anchovies "Engraulis spp.", salted or in brine only (excluding fillets and offal) | 5% | 01/07/2017 |
| 030561 | Herring (Clupea harengus, Clupea pallasii), only salted or in brine (excluding fillets and offal) | 5% | 01/07/2017 |
| 030551 | Dried cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", even salted, not smoked (excluding fillets and offal) | 5% | 01/07/2017 |
| 030562 | Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", salted or in brine only (excluding fillets and offal) | 5% | 01/07/2017 |
| 03057900 | OTHER FISH FINS, HEADS, TAILS, MAWS AND OFFAL SALTED, NOT DRIED OR SMOKED AND IN BRINE | 5% | 15/11/2017 |
| 030569 | Fish, salted or in brine only (excluding fillets, offal, herring, cod, anchovies, tilapia, catfish, carp, eels, Nile perch and snakeheads) | 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 |
| 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 |
| 03055100 | COD DRIED NT SMOKED W/N SALTED | 5% | 15/11/2017 |
| 03055930 | SPRATS DRIED NT SMOKED W/N SALTED | 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% | - |
| 030542 | Smoked herring "Clupea harengus, Clupea pallasii", incl. fillets (excluding offal) | 5% | 01/07/2017 |
| 030571 | Shark fins, smoked, dried, salted or in brine | 5% | 01/07/2017 |
| 030530 | Fish fillets, dried, salted or in brine, not smoked | 5% | 01/07/2017 |
| 030520 | Fish livers and roes, dried, smoked, salted or in brine | 5% | 01/07/2017 |
| 03057100 | SALTED, NOT DRIED OR SMOKED AND IN BRINE SHARK FINS | 5% | 15/11/2017 |
| 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 |
| 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 |
| 03057200 | SALTED, NOT DRIED OR SMOKED AND IN BRINE FISH HEADS, TAILS AND MAWS | 5% | 15/11/2017 |
| 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% | - |
| 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 |
| 030543 | Smoked trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", incl. fillets (excluding offal) | 5% | 01/07/2017 |
| 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 |
| 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 |
| 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% | - |
| 030541 | Smoked 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", incl. fillets (excluding offal) | 5% | 01/07/2017 |
| 030554 | Dried 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", swordfish "Xiphias gladius", Kawakawa "Euthynnus affinis", bonitos "Sarda spp.", marlins, sailfishes and spearfish "Istiophoridae", even salted but not smoked (excl. fillets and offal) | 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 |
| 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 |
| 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 |
