Heading 0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process

54 declarable lines

Heading 0305 covers fish that are dried, salted or in brine, or smoked, and it also covers edible fish offal such as roes, fins and maws. The heading is split first by preservation method and then by species or product form. Separate lines apply to roes, fillets, whole fish, container size and moisture content.

Products in this heading

Smoked Atlantic salmon
Salted cod
Dried cod
Herring in brine
Salmon roe
Shark fins
Smoked herring
Dried anchovies

How to choose the right subheading

Preservation state: dried, salted or in brine, smoked, or only fresh or chilled.
Species and product form: whole fish, fillet, roe, fins, heads, tails or maws.
For some lines, the immediate container weight, such as 6.8 kg or less.
For salted cod, the moisture content by weight ranges.
Whether the product is edible fish offal or ordinary fish flesh.

Often confused with

Fresh or chilled salmon
Fresh or chilled fish is classified in heading 0302, not in the dried, salted, smoked or brined fish heading.
Heading 0302
Frozen cod
Frozen fish is classified in heading 0303.
Heading 0303
Fresh fish fillets
Fresh or chilled fillets and other fish meat are classified in heading 0304.
Heading 0304
Frozen shrimp
Crustaceans are classified in heading 0306, even when salted or smoked.
Heading 0306
Fish meal
Flours, meals and pellets of fish are classified in heading 0309.
Heading 0309

Frequently asked questions

What is the HTS code for smoked salmon?

Smoked Pacific salmon, Atlantic salmon and Danube salmon are classified under 0305.41.00.00, with a general (MFN) rate of 5%.

What is the duty on salted cod?

Salted cod is classified in 0305.62.00.10 when whole or processed by removal of heads, fins, viscera, scales or vertebral columns and having a moisture content over 50%; the general (MFN) rate is Free.

How do I classify dried herring?

Dried herrings, whether or not salted but not smoked, fall under 0305.54.00.00 with a general (MFN) rate of Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.