HS 03.04 — Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates. · SECTION I LIVE ANIMALS; ANIMAL PRODUCTS · Edition 2026-04-01 (effective 1 April 2026)

Import duty rates for heading 03.04 from Japan's official tariff schedule. Which column applies? Most imports take the WTO rate (or General/Temporary where shown, if lower); GSP/LDC are preferential rates for developing countries; EPA rates (inside each row) apply when your goods qualify under that agreement's rules of origin. Rows without a percentage rate (specific, compound, seasonal or quota rates) need case-by-case review. Use the Calc button for the landed-cost estimate.

Code	Description	General	Temporary	WTO	LDC	Unit	Law
03.04	Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
	Fresh or chilled fillets of 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.) :
0304.31 000	Tilapias (Oreochromis spp.) EPA rates (14) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2% · Korea / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.32 000	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) EPA rates (14) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2% · Korea / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.33 000	Nile Perch (Lates niloticus) EPA rates (14) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2% · Korea / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.39 000	Other EPA rates (13) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · Mongolia: ! Free or unbound · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): ! 2.2%～3.5% · China / (RCEP): ! 2.2% or unbound	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
	Fresh or chilled fillets of other fish :
0304.41 000	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) EPA rates (12) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.42 000	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) EPA rates (12) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.43 000	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) EPA rates (14) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2% · Korea / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.44	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
0304.44 100	1 Tara (Gadus spp., Theragra spp. and Merluccius spp.) EPA rates (3) CPTPP: 1.8% · EU: 1.8% · UK: 1.8%	10%				KG	IQ / IL / JK / TK / FD
0304.44 200	2 Other EPA rates (14) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2% · Korea / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.45 000	Swordfish (Xiphias gladius) EPA rates (12) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2% · Korea / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.46 000	Toothfish (Dissostichus spp.) EPA rates (14) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2% · Korea / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.47 000	Dogfish and other sharks EPA rates (12) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%	5%		3.5%	Free	KG	IQ / IL / JK / TK / WA / FD
0304.48 000	Rays and skates (Rajidae) EPA rates (12) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.49	Other
0304.49 100	1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) EPA rates (3) CPTPP: 1.8% · EU: 1.8% · UK: 1.8%	10%				KG	IQ / IL / JK / TK / FD / SA
	2 Other	5%		3.5%	Free
0304.49 210	- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) EPA rates (10) Mexico: Pacific bluefin tunas (Thunnus orientalis) Free · Chile: Pacific bluefin tunas (Thunnus orientalis) Free · Thailand: Pacific bluefin tunas (Thunnus orientalis) Free · ASEAN: 3.5% · Philippines: Pacific bluefin tunas (Thunnus orientalis) Free · Peru: Pacific bluefin tunas (Thunnus orientalis) Free · CPTPP: 0.6% · EU: 0.6% · UK: 0.6% · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD	Specialist review
0304.49 220	- Southern bluefin tunas (Thunnus maccoyii) EPA rates (6) ASEAN: 3.5% · Australia: Free · CPTPP: 0.6% · EU: 0.6% · UK: 0.6% · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD	Specialist review
0304.49 290	- Other EPA rates (12) Mexico: Free · Chile: Free · Thailand: Free · ASEAN: 3.5% · Philippines: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD	Specialist review
	Other, fresh or chilled :
0304.51 000	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.) EPA rates (14) Mexico: Free · ASEAN: 3.5% · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): ! 2.2%～3.5% · China / (RCEP): ! 2.2% or unbound · Korea / (RCEP): ! 2.2% or unbound	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.52 000	Salmonidae EPA rates (13) Mexico: Free · ASEAN: 3.5% · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2% · Korea / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.53	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
0304.53 100	1 Tara (Gadus spp., Theragra spp. and Merluccius spp.) EPA rates (3) CPTPP: 1.8% · EU: 1.8% · UK: 1.8%	10%				KG	IQ / IL / JK / TK / FD
0304.53 200	2 Other EPA rates (14) Mexico: Free · ASEAN: 3.5% · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2% · Korea / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.54 000	Swordfish (Xiphias gladius) EPA rates (11) Mexico: Free · ASEAN: 3.5% · Philippines: Free · Viet Nam: Free · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2% · Korea / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.55 000	Toothfish (Dissostichus spp.) EPA rates (13) Mexico: Free · ASEAN: 3.5% · Philippines: Free · Viet Nam: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2% · Korea / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.56 000	Dogfish and other sharks EPA rates (19) Singapore: Free · Mexico: Free · Malaysia: Free · Thailand: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free	5%		2.5%	Free	KG	IQ / IL / JK / TK / FD
0304.57 000	Rays and skates (Rajidae) EPA rates (12) Mexico: Free · ASEAN: 3.5% · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.59	Other
0304.59 100	1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) EPA rates (3) CPTPP: 1.8% · EU: 1.8% · UK: 1.8%	10%				KG	IQ / IL / JK / TK / FD / SA
	2 Other	5%			Free
0304.59 210	- Barracouta (Sphyraenidae and Gempylidae), king-clip (Genypterus spp.) and sea breams (Sparidae) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free			2%		KG	IQ / IL / JK / TK / FD
	- Other			3.5%
0304.59 291	-- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) EPA rates (10) Mexico: Pacific bluefin tunas (Thunnus orientalis) Free · ASEAN: 3.5% · Philippines: Pacific bluefin tunas (Thunnus orientalis) Free · Viet Nam: Pacific bluefin tunas (Thunnus orientalis) Free · India: Pacific bluefin tunas (Thunnus orientalis) Free · Peru: Pacific bluefin tunas (Thunnus orientalis) Free · CPTPP: 0.6% · EU: 0.6% · UK: 0.6% · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD	Specialist review
0304.59 292	-- Southern bluefin tunas (Thunnus maccoyii) EPA rates (5) ASEAN: 3.5% · CPTPP: 0.6% · EU: 0.6% · UK: 0.6% · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD	Specialist review
0304.59 299	-- Other EPA rates (12) Mexico: Free · ASEAN: 3.5% · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD	Specialist review
	Frozen fillets of 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.) :
0304.61 000	Tilapias (Oreochromis spp.) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 1.6% · China / (RCEP): 1.6% · Korea / (RCEP): 1.6%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.62 000	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 1.6% · China / (RCEP): 1.6% · Korea / (RCEP): 1.6%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.63 000	Nile Perch (Lates niloticus) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 1.6% · China / (RCEP): 1.6% · Korea / (RCEP): 1.6%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.69 000	Other EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): ! 1.6%～2.2% · China / (RCEP): ! 1.6%～2.2% · Korea / (RCEP): ! 1.6% or unbound	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
	Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae :
0304.71 000	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) EPA rates (3) CPTPP: Free · EU: Free · UK: Free	10%				KG	IQ / IL / JK / TK / FD
0304.72 000	Haddock (Melanogrammus aeglefinus) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 1.6% · China / (RCEP): 1.6% · Korea / (RCEP): 1.6%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.73 000	Coalfish (Pollachius virens) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 1.6% · China / (RCEP): 1.6% · Korea / (RCEP): 1.6%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.74	Hake (Merluccius spp., Urophycis spp.)
0304.74 100	1 Of Merluccius spp. EPA rates (3) CPTPP: Free · EU: Free · UK: Free	10%				KG	IQ / IL / JK / TK / FD
0304.74 200	2 Of Urophycis spp. EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 1.6% · China / (RCEP): 1.6% · Korea / (RCEP): 1.6%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.75 000	Alaska Pollock (Theragra chalcogramma) EPA rates (3) CPTPP: Free · EU: Free · UK: Free	10%				KG	IQ / IL / JK / TK / FD
0304.79	Other
0304.79 100	1 Tara (Gadus spp., Theragra spp.) EPA rates (3) CPTPP: Free · EU: Free · UK: Free	10%				KG	IQ / IL / JK / TK / FD
0304.79 200	2 Other EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 1.6% · China / (RCEP): 1.6% · Korea / (RCEP): 1.6%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
	Frozen fillets of other fish :
0304.81 000	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) EPA rates (17) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Viet Nam: Free · Peru: 2% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.82 000	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) EPA rates (17) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Viet Nam: Free · Peru: 2% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.83 000	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 1.6% · China / (RCEP): 1.6% · Korea / (RCEP): 1.6%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.84 000	Swordfish (Xiphias gladius) EPA rates (7) ASEAN: 3.5% · Peru: 2% · Australia: 2% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.85 000	Toothfish (Dissostichus spp.) EPA rates (10) Mexico: Free · Chile: Free · ASEAN: 3.5% · Peru: Free · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.86 000	Herrings (Clupea harengus, Clupea pallasii) EPA rates (3) CPTPP: Free · EU: Free · UK: Free	10%				KG	IQ / IL / JK / TK / FD
0304.87	Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)	5%		3.5%	Free
	- Tunas (of the genus Thunnus)
0304.87 020	-- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) EPA rates (5) ASEAN: 3.5% · CPTPP: 0.6% · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD
0304.87 030	-- Southern bluefin tunas (Thunnus maccoyii) EPA rates (6) ASEAN: 3.5% · Australia: Free · CPTPP: 0.6% · EU: 0.6% · UK: 0.6% · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD
0304.87 040	-- Yellowfin tunas (Thunnus albacares) EPA rates (5) ASEAN: 3.5% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD
0304.87 050	-- Bigeye tunas (Thunnus obesus) EPA rates (5) ASEAN: 3.5% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD
0304.87 060	-- Other EPA rates (5) ASEAN: 3.5% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD
0304.87 090	- Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) EPA rates (19) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%					KG	IQ / IL / JK / TK / FD
0304.88 000	Dogfish, other sharks, rays and skates (Rajidae) EPA rates (20) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.89	Other
0304.89 100	1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) EPA rates (3) CPTPP: Free · EU: Free · UK: Free	10%				KG	IQ / IL / JK / TK / FD / SA
	2 Other	5%		3.5%	Free
0304.89 210	- Marlin (Istiophoridae) EPA rates (5) ASEAN: 3.5% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD	Specialist review
0304.89 220	- Salmonidae EPA rates (17) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Viet Nam: Free · Peru: 2% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%					KG	IQ / IL / JK / TK / FD	Specialist review
0304.89 230	- North Pacific armorhead (Pseudopentaceros wheeleri) EPA rates (20) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%					KG	IQ / IL / JK / TK / FD	Specialist review
0304.89 290	- Other EPA rates (20) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%					KG	IQ / IL / JK / TK / FD	Specialist review
	Other, frozen :
0304.91 000	Swordfish (Xiphias gladius) EPA rates (17) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Viet Nam: Free · Peru: Free · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.92 000	Toothfish (Dissostichus spp.) EPA rates (19) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Viet Nam: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 1.6% · China / (RCEP): 1.6% · Korea / (RCEP): 1.6%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.93 000	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.) EPA rates (20) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): ! 1.6%～2.2% · China / (RCEP): ! 1.6%～2.2% · Korea / (RCEP): ! 1.6% or unbound	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.94	Alaska Pollock (Theragra chalcogramma)	10%		6%
0304.94 010	- Surimi EPA rates (3) CPTPP: Free · EU: Free · UK: Free		4.2%			KG	IQ / IL / JK / TK / FD
0304.94 090	- Other EPA rates (3) CPTPP: Free · EU: Free · UK: Free					KG	IQ / IL / JK / TK / FD
0304.95	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)
	1 Tara (Gadus spp., Theragra spp. and Merluccius spp.)	10%		6%
0304.95 110	- Surimi EPA rates (3) CPTPP: Free · EU: Free · UK: Free		4.2%			KG	IQ / IL / JK / TK / FD	Specialist review
0304.95 190	- Other EPA rates (3) CPTPP: Free · EU: Free · UK: Free					KG	IQ / IL / JK / TK / FD	Specialist review
0304.95 200	2 Other EPA rates (20) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 1.6% · China / (RCEP): 1.6% · Korea / (RCEP): 1.6%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.96 000	Dogfish and other sharks EPA rates (19) Singapore: Free · Mexico: Free · Malaysia: Free · Thailand: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free	5%		2.5%	Free	KG	IQ / IL / JK / TK / FD
0304.97 000	Rays and skates (Rajidae) EPA rates (19) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%	5%		3.5%	Free	KG	IQ / IL / JK / TK / FD
0304.99	Other
	1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.)	10%
0304.99 110	- Nishin (Clupea spp.) EPA rates (3) CPTPP: Free · EU: Free · UK: Free			6%		KG	IQ / IL / JK / TK / FD
0304.99 120	- Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) EPA rates (3) CPTPP: Free · EU: Free · UK: Free					KG	IQ / IL / JK / TK / FD / SA	Specialist review
	2 Other	5%			Free
0304.99 910	- Barracouta (Sphyraenidae and Gempylidae), king-clip (Genypterus spp.), and sea breams (Sparidae) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free			2%		KG	IQ / IL / JK / TK / FD
0304.99 930	- Capelin (Mallotus villosus) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free			2.8%		KG	IQ / IL / JK / TK / FD
	- Other			3.5%
0304.99 991	-- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) EPA rates (16) Singapore: Pacific bluefin tunas (Thunnus orientalis) Free · Mexico: Pacific bluefin tunas (Thunnus orientalis) Free · Malaysia: Pacific bluefin tunas (Thunnus orientalis) Free · Chile: Pacific bluefin tunas (Thunnus orientalis) Free · Thailand: Pacific bluefin tunas (Thunnus orientalis) Free · Indonesia: Pacific bluefin tunas (Thunnus orientalis) Free · Brunei: Pacific bluefin tunas (Thunnus orientalis) Free · ASEAN: Atlantic bluefin tunas (Thunnus thynnus) 3.5% Pacific bluefin tunas (Thunnus orientalis) Free · Philippines: Pacific bluefin tunas (Thunnus orientalis) Free · Viet Nam: Pacific bluefin tunas (Thunnus orientalis) Free · India: Pacific bluefin tunas (Thunnus orientalis) Free · Peru: Pacific bluefin tunas (Thunnus orientalis) Free · CPTPP: 0.6% · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD	Specialist review
0304.99 992	-- Fugu EPA rates (20) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%					KG	IQ / IL / JK / TK / FD	Specialist review
0304.99 993	-- Itoyori, Surimi EPA rates (9) Mexico: Free · Thailand: 2% · ASEAN: 3.5% · Peru: Free · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD	Specialist review
0304.99 994	-- Southern bluefin tunas (Thunnus maccoyii) EPA rates (5) ASEAN: 3.5% · CPTPP: 0.6% · EU: 0.6% · UK: 0.6% · ASEAN/Australia/New Zealand(RCEP): 3.5%					KG	IQ / IL / JK / TK / FD	Specialist review
0304.99 999	-- Other EPA rates (19) Singapore: Free · Mexico: Free · Malaysia: Other than spanish mackerel Free · Chile: Other than spanish mackerel Free · Thailand: Free · Indonesia: Other than spanish mackerel Free · Brunei: Free · ASEAN: Free · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 2.2% · China / (RCEP): 2.2%					KG	IQ / IL / JK / TK / FD	Specialist review

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Source & disclaimer. Rates from Japan Customs, tariff schedule 2026-04-01 (Government Standard Terms of Use). Reference only — classification and the applicable rate are decided by customs at declaration; confirm with a licensed customs broker. Consumption tax (10%) applies on top of duty. See the import taxes guide and the customs FX rates.