HS 03.05 — Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process.

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 03.05 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	WTO	GSP	LDC	Unit	Law
03.05	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process.
0305.20	Livers, roes and milt of fish, dried, smoked, salted or in brine
0305.20 010	1 Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles 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): 3.8% · China / (RCEP): 3.8% · Korea / (RCEP): 3.8%	12%	8.4%		Free	KG	IQ / IL / FD
0305.20 030	2 Hard roes of Salmonidae EPA rates (16) Singapore: Free · Mexico: Free · Malaysia: Free · Thailand: 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): 1.6% · China / (RCEP): 1.6% · Korea / (RCEP): 1.6%	5%	3.5%		Free	KG	IQ / IL / FD
	3 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) and Nishin roes on the tangles	15%
0305.20 020	- Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) EPA rates (3) CPTPP: Free · EU: Free · UK: Free		7.5%			KG	IQ / IL / FD
0305.20 040	- Nishin roes on the tangles 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): 4.5% · China / (RCEP): 4.5% · Korea / (RCEP): 4.5%		10%		Free	KG	IQ / IL / FD
0305.20 090	4 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): Free · China / (RCEP): Free · Korea / (RCEP): Free	4%	2.8%	Free		KG	IQ / IL / FD
	Fish fillets, dried, salted or in brine, but not smoked :
0305.31 000	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 (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): 4.8% · China / (RCEP): 4.8% · Korea / (RCEP): 4.8%	15%	10.5%		Free	KG	IQ / IL / FD
0305.32	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	15%
0305.32 010	- Tara (Gadus spp., Theragra spp. and Merluccius spp.) EPA rates (3) CPTPP: Free · EU: Free · UK: Free					KG	IQ / IL / FD
0305.32 090	- 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): 4.8% · China / (RCEP): 4.8% · Korea / (RCEP): 4.8%		10.5%		Free	KG	IQ / IL / FD
0305.39	Other
0305.39 100	1 Salmonidae EPA rates (9) Mexico: Free · ASEAN: 5% · Peru: Free · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5.3% · China / (RCEP): 5.3%	12%	8.4%		Free	KG	IQ / IL / FD
	2 Other	15%
0305.39 210	- 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					KG	IQ / IL / FD / SA	Specialist review
0305.39 290	- 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): 4.8% · China / (RCEP): 4.8% · Korea / (RCEP): 4.8%		10.5%		Free	KG	IQ / IL / FD
	Smoked fish, including fillets, other than edible fish offal :
0305.41 000	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 (7) Mexico: Free · ASEAN: 10.5% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 10.5%	15%	10.5%		Free	KG	IQ / IL / FD
0305.42 000	Herrings (Clupea harengus, Clupea pallasii) 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): 4.5% · China / (RCEP): 4.5% · Korea / (RCEP): 4.5%	15%	10%		Free	KG	IQ / IL / FD
0305.43 000	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 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): 6.3% · China / (RCEP): 6.3%	15%	10%		Free	KG	IQ / IL / FD
0305.44 000	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 (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): 4.5% · China / (RCEP): 4.5% · Korea / (RCEP): 4.5%	15%	10%		Free	KG	IQ / IL / FD
0305.49	Other	15%			Free
0305.49 010	- Tara (Gadus spp., Theragra spp. and Merluccius 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): 4.5% · China / (RCEP): 4.5% · Korea / (RCEP): 4.5%		10%			KG	IQ / IL / FD
0305.49 090	- 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): 4.5% · China / (RCEP): 4.5% · Korea / (RCEP): 4.5%		10%			KG	IQ / IL / FD
	Dried fish, other than edible fish offal, whether or not salted but not smoked :
0305.51 000	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%	15%				KG	IQ / IL / FD
0305.52 000	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 (13) Mexico: Free · Thailand: Free · ASEAN: 10.5% · Philippines: Free · Viet Nam: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 6.6% · China / (RCEP): 6.6%	15%	10.5%		Free	KG	IQ / IL / FD
0305.53	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	15%
0305.53 100	- Tara (Gadus spp., Theragra spp. and Merluccius spp.) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD
0305.53 900	- Other EPA rates (13) Mexico: Free · Thailand: Free · ASEAN: 10.5% · Philippines: Free · Viet Nam: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 6.6% · China / (RCEP): 6.6%		10.5%		Free	KG	IQ / IL / FD
0305.54	Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), 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), swordfish (Xiphias gladius),Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins,sailfishes, spearfish (Istiophoridae)	15%
0305.54 100	- Herrings (Clupea harengus, Clupea pallasii), Iwashi (Sardinops spp. and Engraulis spp.), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Aji (Trachurus spp. and Decapterus spp.) and Pacific saury (Cololabis saira) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD / SA
0305.54 900	- Other EPA rates (13) Mexico: Free · Thailand: Free · ASEAN: 10.5% · Philippines: Free · Viet Nam: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 6.6% · China / (RCEP): 6.6%		10.5%		Free	KG	IQ / IL / FD
0305.59	Other
0305.59 010	1 Salmonidae EPA rates (9) Mexico: Free · ASEAN: 5% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5.3% · China / (RCEP): 5.3% · Korea / (RCEP): 5.3%	12%	8.4%		Free	KG	IQ / IL / FD
	2 Other
0305.59 020	(1) Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.) and red-eye round herring (Etrumeus spp.) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%	15%				KG	IQ / IL / FD / SA
0305.59 090	(2) Other EPA rates (13) Mexico: Other than Samma Free · Thailand: Other than Samma Free · ASEAN: Other than Samma 10.5% · Philippines: Other than Samma Free · Viet Nam: Other than Samma Free · Peru: Other than Samma Free · Australia: Other than Samma Free · Mongolia: Other than Samma Free · CPTPP: Samma (Cololabis spp.) 2.7% Other Free · EU: Samma (Cololabis spp., other than Cololabis saira) 1.9% Other Free · UK: Samma (Cololabis spp., other than Cololabis saira) 1.9% Other Free · ASEAN/Australia/New Zealand(RCEP): Other than Samma (Cololabis spp.) 6.6% · China / (RCEP): Other than Samma (Cololabis spp.) 6.6%	10.5%	(partly 10.5%)		Free	KG	IQ / IL / FD	Specialist review
	Fish, salted but not dried or smoked and fish in brine, other than edible fish offal :
0305.61 000	Herrings (Clupea harengus, Clupea pallasii) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%	15%				KG	IQ / IL / FD
0305.62 000	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%	15%				KG	IQ / IL / FD
0305.63 000	Anchovies (Engraulis spp.) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%	15%				KG	IQ / IL / FD
0305.64 000	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 (5) CPTPP: 1.9% · EU: 1.9% · UK: 1.9% · ASEAN/Australia/New Zealand(RCEP): ! 6.6% or unbound · China / (RCEP): ! 6.6% or unbound	15%	10.5%		Free	KG	IQ / IL / FD
0305.69	Other
0305.69 010	1 Salmonidae EPA rates (9) Mexico: Free · ASEAN: 5% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5.3% · China / (RCEP): 5.3% · Korea / (RCEP): 5.3%	12%	8.4%		Free	KG	IQ / IL / FD
	2 Other	15%	10.5%
0305.69 091	- Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., and Sardinops spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) EPA rates (3) CPTPP: 1.9% · EU: 1.9% · UK: 1.9%					KG	IQ / IL / FD / SA	Specialist review
0305.69 099	- Other EPA rates (3) CPTPP: 1.9% · EU: 1.9% · UK: 1.9%				Free	KG	IQ / IL / FD	Specialist review
	Fish fins, heads, tails, maws and other edible fish offal :
0305.71	Shark fins	15%			Free
0305.71 010	- Smoked 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): 4.5% · China / (RCEP): 4.5% · Korea / (RCEP): 4.5%		10%			KG	IQ / IL / FD
0305.71 090	- Other EPA rates (10) Mexico: ! Free or unbound · Thailand: ! Free or unbound · ASEAN: ! 10.5% or unbound · Philippines: ! Free or unbound · Viet Nam: ! Free or unbound · Peru: ! Free or unbound · Australia: Free · CPTPP: Dried Free Other 1.9% · EU: 1.9% · UK: 1.9%		10.5%			KG	IQ / IL / FD
0305.72	Fish heads, tails and maws
0305.72 400	1 Maws 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	Free	(partly 8.4%～10.5%)			KG	IQ / IL / FD	Specialist review
	2 Other
	(1) Smoked	15%			Free
0305.72 110	- 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 (9) Mexico: Free · ASEAN: 10.5% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 6.6% · China / (RCEP): 6.6% · Korea / (RCEP): 6.6%		10.5%			KG	IQ / IL / FD
0305.72 190	- 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): 4.5% · China / (RCEP): 4.5% · Korea / (RCEP): 4.5%		10%			KG	IQ / IL / FD
	(2) Dried
0305.72 210	A Salmonidae EPA rates (9) Mexico: Free · ASEAN: 5% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5.3% · China / (RCEP): 5.3% · Korea / (RCEP): 5.3%	12%	8.4%		Free	KG	IQ / IL / FD
	B Other	15%
	- Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius 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.)
0305.72 221	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD	Specialist review
0305.72 222	-- Other EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD	Specialist review
0305.72 229	- Other EPA rates (14) Mexico: Free · Thailand: Free · ASEAN: 10.5% · Philippines: Free · Viet Nam: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 6.6% · China / (RCEP): 6.6% · Korea / (RCEP): 6.6%		10.5%		Free	KG	IQ / IL / FD
	(3) Salted or in brine
0305.72 310	A Salmonidae EPA rates (9) Mexico: Free · ASEAN: 5% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5.3% · China / (RCEP): 5.3% · Korea / (RCEP): 5.3%	12%	8.4%		Free	KG	IQ / IL / FD
	B Other	15%
0305.72 321	- Herrings (Clupea harengus, Clupea pallasii) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD	Specialist review
0305.72 322	- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD	Specialist review
0305.72 323	- Anchovies (Engraulis spp.) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD	Specialist review
	- Other		10.5%
0305.72 324	-- Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Sardinops spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) EPA rates (3) CPTPP: 1.9% · EU: 1.9% · UK: 1.9%					KG	IQ / IL / FD	Specialist review
0305.72 329	-- Other EPA rates (5) CPTPP: 1.9% · EU: 1.9% · UK: 1.9% · ASEAN/Australia/New Zealand(RCEP): 6.6% · China / (RCEP): 6.6%				Free	KG	IQ / IL / FD	Specialist review
0305.79	Other
0305.79 400	1 Viscera 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	Free	(partly 8.4%～10.5%)			KG	IQ / IL / FD	Specialist review
	2 Other
	(1) Smoked	15%			Free
0305.79 110	- 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 (9) Mexico: Free · ASEAN: 10.5% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 6.6% · China / (RCEP): 6.6% · Korea / (RCEP): 6.6%		10.5%			KG	IQ / IL / FD
0305.79 190	- 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): 4.5% · China / (RCEP): 4.5% · Korea / (RCEP): 4.5%		10%			KG	IQ / IL / FD
	(2) Dried
0305.79 210	A Salmonidae EPA rates (9) Mexico: Free · ASEAN: 5% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5.3% · China / (RCEP): 5.3% · Korea / (RCEP): 5.3%	12%	8.4%		Free	KG	IQ / IL / FD
	B Other	15%
	- Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius 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.)
0305.79 221	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD	Specialist review
0305.79 222	-- Other EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD / SA	Specialist review
0305.79 229	- Other EPA rates (13) Mexico: Free · Thailand: Free · ASEAN: 10.5% · Philippines: Free · Viet Nam: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 6.6% · China / (RCEP): 6.6%		10.5%		Free	KG	IQ / IL / FD
	(3) Salted or in brine
0305.79 310	A Salmonidae EPA rates (9) Mexico: Free · ASEAN: 5% · Australia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 5.3% · China / (RCEP): 5.3% · Korea / (RCEP): 5.3%	12%	8.4%		Free	KG	IQ / IL / FD
	B Other	15%
0305.79 321	- Herrings (Clupea harengus, Clupea pallasii) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD	Specialist review
0305.79 322	- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD	Specialist review
0305.79 323	- Anchovies (Engraulis spp.) EPA rates (3) CPTPP: 2.7% · EU: 2.7% · UK: 2.7%					KG	IQ / IL / FD	Specialist review
	- Other		10.5%
0305.79 324	-- Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Sardinops spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) EPA rates (3) CPTPP: 1.9% · EU: 1.9% · UK: 1.9%					KG	IQ / IL / FD / SA	Specialist review
0305.79 329	-- Other EPA rates (5) CPTPP: 1.9% · EU: 1.9% · UK: 1.9% · ASEAN/Australia/New Zealand(RCEP): 6.6% · China / (RCEP): 6.6%				Free	KG	IQ / IL / 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.