Import duty / Chapter 03 / Heading 0305
Heading 0305 covers 22 tariff lines in LoadLoom's table; 15 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 |
|---|---|---|---|---|
| 0305.20 | Fish; livers, roes and milt of fish, dried, smoked, salted or in brine | 7.5% | 3% | Not eligible |
| 0305.31 | Fish fillets; dried, salted or in brine, but not smoked, tilapias, catfish, carp, eels, Nile perch, and snakeheads | Free | Free | Free with certificate |
| 0305.32 | Fish fillets; dried, salted or in brine, but not smoked, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | Free | Free | Free with certificate |
| 0305.39 | Fish fillets; dried, salted or in brine, but not smoked, n.e.c. in item no. 0305.3 | 4% | Free | Not eligible |
| 0305.41 | Fish; smoked, whether or not cooked before or during smoking, salmon, Pacific (Oncorhynchus nerka, gorbuscha, keta, tschawytscha, kisutch, masou, rhodurus), Atlantic (Salmo salar) and Danube (Hucho hucho), includes fillets, but excludes edible fish offal | 5% | Free | Free with certificate |
| 0305.42 | Fish; smoked, whether or not cooked before or during smoking, herrings (Clupea harengus, Clupea pallasii), includes fillets, but excludes edible fish offal | Free | Free | Free with certificate |
| 0305.43 | Fish; smoked, whether or not cooked before or during smoking, trout (Salmo trutta, Oncorhynchus mykiss/clarki/aguabonita/gilae/apache/chrysogaster), includes fillets, but excludes edible fish offal | Free | Free | Free with certificate |
| 0305.44 | Fish; smoked, whether or not cooked before or during smoking, tilapias, catfish, carp, eels, Nile perch, and snakeheads, includes fillets, but excludes edible fish offal | Free | Free | Free with certificate |
| 0305.49 | Fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal | Free | Free | Not eligible |
| 0305.51 | Fish; dried, whether or not salted but not smoked, other than edible fish offal, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free | Free | Free with certificate |
| 0305.52 | Fish; dried, whether or not salted but not smoked, tilapias, catfish, carp, eels, Nile perch, and snakeheads | Free | Free | Free with certificate |
| 0305.53 | Fish; dried, whether or not salted but not smoked, fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod | Free | Free | Free with certificate |
| 0305.54 | Dried herrings, anchovies, sardines, sardinella, brisling or sprats, mackerel (incl Indian, jack, or horse), seerfishes, jacks, crevalles, cobia, silver pomfrets, Pacific saury, scads, capelin, swordfish, Kawakawa, bonitos, marlins, sailfishes, spearfish | Free | Free | Free with certificate |
| 0305.59 | Fish; dried, whether or not salted but not smoked, other than edible fish offal, n.e.c. in item no. 0305.5 | Free | Free | Free with certificate |
| 0305.61 | Fish; salted or in brine, not dried or smoked, other than edible fish offal, herrings (Clupea harengas, Clupea pallasii) | 4% | Free | Not eligible |
| 0305.62 | Fish; salted or in brine, not dried or smoked, other than edible fish offal, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free | Free | Free with certificate |
| 0305.63 | Fish; salted or in brine, not dried or smoked, other than edible fish offal, anchovies (Engrails spp.) | 5% | Free | Not eligible |
| 0305.64 | Fish; salted or in brine, not dried or smoked, other than edible fish offal, tilapias, catfish, carp, eels, Nile perch, and snakeheads | Free | Free | Not eligible |
| 0305.69 | Fish; salted or in brine, not dried or smoked, other than edible fish offal, n.e.c. in item no. 0305.6 | Free | Free | Not eligible |
| 0305.71 | Fish; edible offal, shark fins | Free | Free | Free with certificate |
| 0305.72 | Fish; edible offal, fish heads, tails and maws | Free | Free | Free with certificate |
| 0305.79 | Fish; edible offal, other than shark fins, fish heads, tails and maws | Free | Free | Free with certificate |
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
