Import duty / Chapter 03 / Heading 0304
Heading 0304 covers 48 tariff lines in LoadLoom's table; 32 of them clear duty-free under USMCA for goods made in Canada, the US or Mexico. Published US and Canadian rates below, verified October 2026. Pick the line that matches your goods for the worked example and border steps.
| HS code | Goods | US duty | Canada duty | USMCA |
|---|---|---|---|---|
| 0304.31 | Fish fillets; fresh or chilled, tilapias (Oreochromis spp.) | Free | Free | Free with certificate |
| 0304.32 | Fish fillets; fresh or chilled, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free | Free | Free with certificate |
| 0304.33 | Fish fillets; fresh or chilled, Nile perch (Lates niloticus) | Free | Free | Free with certificate |
| 0304.39 | Fish fillets; fresh or chilled, carp (as specified by the WCO), eels (Anguilla spp.), and snakeheads (Channa spp.) | Free | Free | Free with certificate |
| 0304.41 | Fish fillets; fresh or chilled, salmon, Pacific (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic (Salmo salar), Danube (Hucho hucho) | Free | Free | Free with certificate |
| 0304.42 | Fish fillets; fresh or chilled, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free | Free | Free with certificate |
| 0304.43 | Fish fillets; fresh or chilled, flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | Free | Free | Free with certificate |
| 0304.44 | Fish fillets; fresh or chilled, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae | Free | Free | Free with certificate |
| 0304.45 | Fish fillets; fresh or chilled, swordfish (Xiphias gladius) | Free | Free | Free with certificate |
| 0304.46 | Fish fillets; fresh or chilled, toothfish (Dissostichus spp.) | Free | Free | Free with certificate |
| 0304.47 | Fish fillets; fresh or chilled, dogfish and other sharks | Free | Free | Free with certificate |
| 0304.48 | Fish fillets; fresh or chilled, rays and skates (Rajidae) | Free | Free | Free with certificate |
| 0304.49 | Fish fillets; fresh or chilled, other than fish of heading 0304.4 | Free | Free | Free with certificate |
| 0304.51 | Fish meat, excluding fillets, whether or not minced; fresh or chilled, tilapias, catfish, carp, eels, Nile perch, and snakeheads | Free | Free | Free with certificate |
| 0304.52 | Fish meat, excluding fillets, whether or not minced; fresh or chilled, salmonidae | Free | Free | Free with certificate |
| 0304.53 | Fish meat, excluding fillets, whether or not minced; fresh or chilled, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae | Free | Free | Free with certificate |
| 0304.54 | Fish meat, excluding fillets, whether or not minced; fresh or chilled, swordfish (Xiphias gladius) | Free | Free | Free with certificate |
| 0304.55 | Fish meat, excluding fillets, whether or not minced; fresh or chilled, toothfish (Dissostichus spp.) | Free | Free | Free with certificate |
| 0304.56 | Fish meat; excluding fillets, whether or not minced; fresh or chilled, dogfish and other sharks | Free | Free | Free with certificate |
| 0304.57 | Fish meat; excluding fillets, whether or not minced; fresh or chilled, rays and skates (Rajidae) | Free | Free | Free with certificate |
| 0304.59 | Fish meat; excluding fillets, whether or not minced; fresh or chilled, of fish n.e.c. in item no. 0304.5 | Free | Free | Free with certificate |
| 0304.61 | Fish fillets; frozen, tilapias (Oreochromis spp.) | Free | Free | Free with certificate |
| 0304.62 | Fish fillets; frozen, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free | Free | Free with certificate |
| 0304.63 | Fish fillets; frozen, Nile Perch (Lates niloticus) | Free | Free | Free with certificate |
| 0304.69 | Fish fillets; frozen, carp (Cyprinus/Carassius/Ctenopharyngodon idellus/Hypophthalmichthys/Cirrhinus/Mylopharyngodon piceus/Catla catla/Labeo/Osteochilus hasselti/Leptobarbus hoeveni/Megalobrama), eels (Anguilla) and snakeheads (Channa) | Free | Free | Free with certificate |
| 0304.71 | Fish fillets; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free | Free | Not eligible |
| 0304.72 | Fish fillets; frozen, haddock (Melanogrammus aeglefinus) | Free | Free | Not eligible |
| 0304.73 | Fish fillets; frozen, coalfish (Pollachius virens) | Free | Free | Not eligible |
| 0304.74 | Fish fillets; frozen, hake (Merluccius spp., Urophycis spp.) | Free | Free | Not eligible |
| 0304.75 | Fish fillets; frozen, Alaska pollock (Theragra chalcogramma) | Free | Free | Not eligible |
| 0304.79 | Fish fillets; frozen, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae other than cod, haddock, coalfish, hake, and Alaska pollock | Free | Free | Not eligible |
| 0304.81 | Fish fillets; frozen, salmon, Pacific (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), Atlantic (Salmo salar), and Danube (Hucho hucho) | Free | Free | Not eligible |
| 0304.82 | Fish fillets; frozen, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free | Free | Not eligible |
| 0304.83 | Fish fillets; frozen, flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | Free | Free | Not eligible |
| 0304.84 | Fish fillets; frozen, swordfish (Xiphias gladius) | Free | Free | Free with certificate |
| 0304.85 | Fish fillets; frozen, toothfish (Dissostichus spp.) | Free | Free | Free with certificate |
| 0304.86 | Fish fillets; frozen, herrings (Clupea harengus, Clupea pallasii) | Free | Free | Free with certificate |
| 0304.87 | Fish fillets; frozen, tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | Free | Free | Free with certificate |
| 0304.88 | Fish fillets; frozen, dogfish, other sharks, rays and skates (Rajidae) | Free | Free | Free with certificate |
| 0304.89 | Fish fillets; frozen, of fish n.e.c. in heading 0304.8 | Free | Free | Not eligible |
| 0304.91 | Fish meat, excluding fillets, whether or not minced; frozen, swordfish (Xiphias gladius) | Free | Free | Not eligible |
| 0304.92 | Fish meat, excluding fillets, whether or not minced; frozen, toothfish (Dissostichus spp.) | Free | Free | Not eligible |
| 0304.93 | Fish meat, excluding fillets, whether or not minced; frozen, tilapias, catfish, carp, eels, Nile perch, and snakeheads | Free | Free | Not eligible |
| 0304.94 | Fish meat, excluding fillets, whether or not minced; frozen, Alaska Pollock (Theragra chalcogramma) | Free | Free | Not eligible |
| 0304.95 | Fish meat, excluding fillets, whether or not minced; frozen, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma) | Free | Free | Not eligible |
| 0304.96 | Fish meat, excluding fillets, whether or not minced; frozen, dogfish and other sharks | 6% | Free | Free with certificate |
| 0304.97 | Fish meat, excluding fillets, whether or not minced; frozen, rays and skates (Rajidae) | 6% | Free | Free with certificate |
| 0304.99 | Fish meat, excluding fillets, whether or not minced; frozen, n.e.c. in item no. 0304.9 | Free | Free | Not eligible |
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
Duty, taxes and brokerage on your declared value in seconds.
Instant cross-border transport price, locked 30 days.
Chapter 03: Fish and crustaceans, molluscs and other aquatic invertebrates · Every chapter
