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HS 0304 – Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

Subheadings

Child tariff lines and MFN rates

HS codeDescriptionMFN rate
0304-31 – Tilapias (Oreochromis spp.)MFN Free
0304-31-00-00Tilapias (Oreochromis spp.)Free
0304-32 – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)MFN Free
0304-32-00-00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)Free
0304-33 – Nile Perch (Lates niloticus)MFN Free
0304-33-00-00Nile Perch (Lates niloticus)Free
0304-39 – OtherMFN Free
0304-39-00-00OtherFree
0304-41 – 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)MFN Free
0304-41-00-00Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorh...Free
0304-42 – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)MFN Free
0304-42-00-00Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)Free
0304-43 – Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)MFN Free
0304-43-00-00Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)Free
0304-44 – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and MuraenolepididaeMFN Free
0304-44-00-10Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)Free
0304-44-00-90OtherFree
0304-45 – Swordfish (Xiphias gladius)MFN Free
0304-45-00-00Swordfish (Xiphias gladius)Free
0304-46 – Toothfish (Dissostichus spp.)MFN Free
0304-46-00-00Toothfish (Dissostichus spp.)Free
0304-47 – Dogfish and other sharksMFN Free
0304-47-00-00Dogfish and other sharksFree
0304-48 – Rays and skates (Rajidae)MFN Free
0304-48-00-00Rays and skates (Rajidae)Free
0304-49 – OtherMFN Free
0304-49-00-10FreshwaterFree
0304-49-00-90OtherFree
0304-51 – 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, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)MFN Free
0304-51-00-00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idel...Free
0304-52 – SalmonidaeMFN Free
0304-52-00-00SalmonidaeFree
0304-53 – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and MuraenolepididaeMFN Free
0304-53-00-00Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and MuraenolepididaeFree
0304-54 – Swordfish (Xiphias gladius)MFN Free
0304-54-00-00Swordfish (Xiphias gladius)Free
0304-55 – Toothfish (Dissostichus spp.)MFN Free
0304-55-00-00Toothfish (Dissostichus spp.)Free
0304-56 – Dogfish and other sharksMFN Free
0304-56-00-00Dogfish and other sharksFree
0304-57 – Rays and skates (Rajidae)MFN Free
0304-57-00-00Rays and skates (Rajidae)Free
0304-59 – OtherMFN Free
0304-59-00-00OtherFree
0304-61 – Tilapias (Oreochromis spp.)MFN Free
0304-61-00-00Tilapias (Oreochromis spp.)Free
0304-62 – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)MFN Free
0304-62-00-00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)Free
0304-63 – Nile Perch (Lates niloticus)MFN Free
0304-63-00-00Nile Perch (Lates niloticus)Free
0304-69 – OtherMFN Free
0304-69-00-00OtherFree
0304-71 – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)MFN Free
0304-71-00-00Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)Free
0304-72 – Haddock (Melanogrammus aeglefinus)MFN Free
0304-72-00-00Haddock (Melanogrammus aeglefinus)Free
0304-73 – Coalfish (Pollachius virens)MFN Free
0304-73-00-00Coalfish (Pollachius virens)Free
0304-74 – Hake (Merluccius spp., Urophycis spp.)MFN Free
0304-74-00-00Hake (Merluccius spp., Urophycis spp.)Free
0304-75 – Alaska Pollock (Theragra chalcogramma)MFN Free
0304-75-00-00Alaska Pollock (Theragra chalcogramma)Free
0304-79 – OtherMFN Free
0304-79-00-00OtherFree
0304-81 – 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)MFN Free
0304-81-00-00Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorh...Free
0304-82 – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)MFN Free
0304-82-00-00Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)Free
0304-83 – Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)MFN Free
0304-83-00-10Atlantic halibut (Hippoglossus hippoglossus)Free
0304-83-00-20Pacific halibut (Hippoglossus stenolepis)Free
0304-83-00-30Soles (Solea spp.)Free
0304-83-00-90OtherFree
0304-84 – Swordfish (Xiphias gladius)MFN Free
0304-84-00-00Swordfish (Xiphias gladius)Free
0304-85 – Toothfish (Dissostichus spp.)MFN Free
0304-85-00-00Toothfish (Dissostichus spp.)Free
0304-86 – Herrings (Clupea harengus, Clupea pallasii)MFN Free
0304-86-00-00Herrings (Clupea harengus, Clupea pallasii)Free
0304-87 – Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)MFN Free
0304-87-00-00Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)Free
0304-88 – Dogfish, other sharks, rays and skates (Rajidae)MFN Free
0304-88-00-00Dogfish, other sharks, rays and skates (Rajidae)Free
0304-89 – OtherMFN Free
0304-89-00-80FreshwaterFree
0304-89-00-90OtherFree
0304-91 – Swordfish (Xiphias gladius)MFN Free
0304-91-00-00Swordfish (Xiphias gladius)Free
0304-92 – Toothfish (Dissostichus spp.)MFN Free
0304-92-00-00Toothfish (Dissostichus spp.)Free
0304-93 – 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, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)MFN Free
0304-93-00-00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idel...Free
0304-94 – Alaska Pollock (Theragra chalcogramma)MFN Free
0304-94-00-00Alaska Pollock (Theragra chalcogramma)Free
0304-95 – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)MFN Free
0304-95-00-10Haddock (Melanogrammus aeglefinus)Free
0304-95-00-90OtherFree
0304-96 – Dogfish and other sharksMFN Free
0304-96-00-00Dogfish and other sharksFree
0304-97 – Rays and skates (Rajidae)MFN Free
0304-97-00-00Rays and skates (Rajidae)Free
0304-99 – OtherMFN Free
0304-99-00-10SurimiFree
0304-99-00-30Halibut (Hippoglossus hippoglossus, Hippoglossus stenolepis)Free
0304-99-00-40Soles (Solea spp.)Free
0304-99-00-50Turbots (Psetta maxima)Free
0304-99-00-90OtherFree

Top importers in this heading

107 Canadian companies imported goods under heading 03.04 according to the CBSA Canadian Importers Database, 2023 data.

Most frequent importers

  1. HIGH LINER FOODS INCORPORATEDLES ALIMENTS HIGH LINER INCO - Nova Scotia - 10 codes
  2. EXPORT PACKERS COMPANY LIMITED - Ontario - 8 codes
  3. MAXIMUM SEAFOOD - Ontario - 8 codes
  4. ALLSEAS FISHERIES INC. - Ontario - 7 codes
  5. LOBLAWS INC. - Ontario - 7 codes
  6. TOPPITS FOODS LTD. - Ontario - 7 codes
  7. FRUITS DE MER LAGOON INC - Quebec - 6 codes
  8. SEACORE SEAFOOD INC - Ontario - 6 codes
  9. FROBISHER INTERNATIONAL ENTERPRISES LTD. - British Columbia - 5 codes
  10. LES FRUITS DE MER IFC INC./IFC SEAFOOD INC. - Quebec - 5 codes

Codes with importers

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