TariffPlus – Canada & US Tariff Lookup

HS 0305-20-00-00 – Livers, roes and milt of fish, dried, smoked, salted or in brine

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

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process. › Livers, roes and milt of fish, dried, smoked, salted or in brine › Livers, roes and milt of fish, dried, smoked, salted or in brine

MFN duty rate
3 %
GST
0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III)
Unit of measure
KGM

Livers, roes and milt of fish, dried, smoked, salted or in brine

Estimate duty & taxes · Get classification help

Preferential tariff rates

  • Honduras (HNT): Free
  • Peru: Free
  • Commonwealth Caribbean Countries Tariff (CCCT): Free
  • Panama (PAT): Free
  • Ukraine: Free
  • Jordan (JT): Free
  • Switzerland–Liechtenstein (SLT): Free
  • CPTPP – United Kingdom (CPUKT): Free
  • CPTPP: Free
  • UST/CUSMA (US): Free
  • Iceland: Free
  • Colombia: Free
  • Costa Rica (CRT): Free
  • Korea: Free
  • Norway (NT): Free
  • GPT: 3%
  • MXT/CUSMA (Mexico): Free
  • LDCT: Free
  • Chile: Free
  • CETA: Free
  • UK: Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Livers, roes and milt of fish, dried, smoked, salted or in brine (HS 0305-20-00-00)?

The T2026-2 MFN rate for tariff item 0305.20.00 is 3%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 0305-20-00-00 from the US?

Qualifying US-origin goods with origin proof use UST/CUSMA at Free. This item is not on any US surtax schedule in force in TariffPlus surtax data (checked against CBSA). GST is 0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III).

Which trade agreement rates apply to HS 0305-20-00-00?

Honduras (HNT): Free; Peru: Free; Commonwealth Caribbean Countries Tariff (CCCT): Free; Panama (PAT): Free; Ukraine: Free; Jordan (JT): Free; Switzerland–Liechtenstein (SLT): Free; CPTPP – United Kingdom (CPUKT): Free; CPTPP: Free; UST/CUSMA (US): Free; Iceland: Free; Colombia: Free; Costa Rica (CRT): Free; Korea: Free; Norway (NT): Free; GPT: 3%; MXT/CUSMA (Mexico): Free; LDCT: Free; Chile: Free; CETA: Free; UK: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.

Canadian importers of this product

25 Canadian companies imported this product according to the CBSA Canadian Importers Database, 2023 data.

  1. 11922807 CANADA INC. - Ontario
  2. ACADIAN STURGEON AND CAVIAR INC. - New Brunswick
  3. ALLSEAS FISHERIES INC. - Ontario
  4. BLUE HARVEST TRADING INC. - Ontario
  5. COLDFISH SEAFOODS COMPANY INC. - British Columbia
  6. D WAY FOODS INC. - British Columbia
  7. DISTRIBUTIONS MACCHI INC. - Quebec
  8. DOSA KITCHEN LTD. - British Columbia
  9. DSN TRADING - Ontario
  10. ENGLISH BAY SEAFOODS INTL LTD. - British Columbia
See all 25 importers

CBSA guidance