HS Code	Description	Primary rate
0303990010	Sockeye salmon (red salmon) (oncorhynchus nerka)	10.00 %
0303990015	Other pacific salmon (oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus)	10.00 %
0303990020	Atlantic salmon (salmo salar)	10.00 %
0303990025	Danube salmon (hucho hucho)	10.00 %
0303990030	Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster)	10.00 %
0303990035	Other salmonidae	10.00 %
0303990040	Of the species scomber scombrus or scomber japonicus	10.00 %
0303990045	Of the species scomber australasicus	10.00 %
0303990050	Lesser or greenland halibut (reinhardtius hippoglossoides)	10.00 %
0303990055	Pacific halibut (hippoglossus stenolepis)	10.00 %
0303990060	Atlantic halibut (hippoglossus hippoglossus)	10.00 %
0303990065	Cod (gadus morhua, gadus ogac, gadus macrocephalus)	10.00 %
0303990070	Polar cod (boreogadus saida)	10.00 %
0303990075	Herrings (clupea harengus, clupea pallasii)	10.00 %
0303990080	Redfish (sebastes spp.)	10.00 %
0303990085	Gilt-head sea bream (sparus aurata)	10.00 %
0303990087	Haddock (melanogrammus aeglefinus)	10.00 %
0303990089	Coalfish (pollachius virens)	10.00 %
0303990095	Rays and skates (rajidae)	10.00 %
0303990099	Other	10.00 %