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0305

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

Where it sits

  1. 03ChapterFish and crustaceans, molluscs and other aquatic invertebrates
  2. 0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process

GST rate for 0305

The rate depends on CBIC notifications and sometimes on conditions such as branding, packaging or price, so it isn’t shown here. Check the current rate on the official list before you invoice.

Check rate on CBIC

More specific codes under 0305 (22)

CodeDescription
030520Sub-headingLivers, roes and milt of fish, dried, smoked, salted or in brine
030531Sub-headingTilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.),carp (cyprinus spp.,carassius spp., cteno- pharyngodon 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.)
030532Sub-headingFish of the familes bregmacerotidae, euclichthyidae, gadidae,macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae
030539Sub-headingOther
030541Sub-headingPacific 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)
030542Sub-headingHerrings (clupea harengus, clupea pallasii)
030543Sub-headingTrout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster)
030544Sub-headingTilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catlacatla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels(anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.)
030549Sub-headingOther
030551Sub-headingCod (gadus morhua, gadus ogac, gadusmacrocephalus)
030552Sub-headingTilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., cteno-pharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catlacatla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels(anguilla spp.), nile perch (lates niloticus) andsnakeheads (channa spp.)
030553Sub-headingFish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae, other than cod (gadus morhua, gadus ogac, gadus macro-cephalus)
030554Sub-headingHerrings (clupea harengus, clupea pallasii),anchovies (engraulis spp.), sardines (sardinapilchardus, sardinops spp.), sardinella (sardinellaspp.), 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)
030559Sub-headingOther:
030561Sub-headingHerrings (clupea harengus, clupea pallasii)
030562Sub-headingCod (gadus morhua, gadus ogac, gadus macrocephalus)
030563Sub-headingAnchovies (engraulis spp.)
030564Sub-headingTilapias (oreochromis spp.), catfish (pangasius spp., silurus kg. spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., cteno- pharyngodon 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.)
030569Sub-headingOther:
030571Sub-headingShark fins
030572Sub-headingFish heads, tails and maws
030579Sub-headingOther

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