HS Code 0303.91.00.10
Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: - Livers, roes and milt - Of herring
Most Favoured Nation (MFN) Rate
3%
About HS Code 0303.91.00.10
HS code 0303.91.00.10 is a Canadian 10-digit tariff item covering Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: - Livers, roes and milt - Of herring. It falls under Chapter 03 — Fish, crustaceans, molluscs of the Canadian Customs Tariff, within heading 0303 and subheading 0303.91. This code is used by the Canada Border Services Agency (CBSA) to determine customs duties, taxes, and regulatory compliance when you import into Canada.
The MFN (Most Favoured Nation) duty rate for 0303.91.00.10 is 3%. This rate applies to imports from most WTO member countries. Lower preferential rates may be available depending on the country of origin and the trade agreement used. 19 preferential trade agreements are available for this code, of which 18 offer duty-free access (for example: Commonwealth Caribbean Countries Tariff, Least Developed Country Tariff, United States Tariff, Mexico Tariff, Chile Tariff).
Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) duty-free · CPTPP (Asia-Pacific) duty-free.
Example Calculation for 0303.91.00.10
If you import CAD $10,000 worth of goods classified under HS code 0303.91.00.10 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (3%) | $300 |
| GST (5%) | $515 |
| Total Landed Cost (approx.) | $10,815 |
Illustrative example. Does not include surtaxes, SIMA, excise duties, freight, provincial HST/PST, or trade-agreement exemptions. Use our calculator for an exact figure.
Frequently Asked Questions about HS Code 0303.91.00.10
What is HS code 0303.91.00.10?
HS code 0303.91.00.10 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: - Livers, roes and milt - Of herring". It sits under Chapter 03 (Fish, crustaceans, molluscs) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 0303.91.00.10?
The MFN (Most Favoured Nation) duty rate for HS code 0303.91.00.10 is 3%. This rate applies to imports from WTO member countries without a preferential trade agreement with Canada. Lower preferential rates may apply under agreements such as CUSMA, CETA, or CPTPP.
Can I import 0303.91.00.10 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 0303.91.00.10 is duty-free under the Canada-United States-Mexico Agreement (CUSMA) when the goods originate in the US or Mexico and you provide a valid certification of origin. GST/HST still applies on import.
Does CETA apply to HS code 0303.91.00.10?
Yes. Imports of HS code 0303.91.00.10 from the European Union enter Canada duty-free under the Canada-EU Comprehensive Economic and Trade Agreement (CETA) with a valid origin declaration from the EU exporter.
What surtaxes or SIMA duties apply to HS code 0303.91.00.10?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 0303.91.00.10. Enter the country of origin in the calculator to see the complete list of duties that apply to your shipment.
Is this the right code for your product?
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Ask the AI chatPreferential Rates by Trade Agreement
19 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CEPT | Canada-EFTA Preferential Tariff | Free |
| CETA | Canada-EU Comprehensive Economic and Trade Agreement | Free |
| CHFTA | Canada-Honduras Free Trade Agreement | Free |
| CJFTA | Canada-Jordan Free Trade Agreement | Free |
| CKFTA | Canada-Korea Free Trade Agreement | Free |
| CPaFTA | Canada-Panama Free Trade Agreement | Free |
| CPFTA | Canada-Peru Free Trade Agreement | Free |
| CUKTCA | Canada-United Kingdom Trade Continuity Agreement | Free |
| CT | Chile Tariff | Free |
| CCCT | Commonwealth Caribbean Countries Tariff | Free |
| CPTPP | Comprehensive and Progressive Trans-Pacific Partnership | Free |
| CRT | Costa Rica Tariff | Free |
| GPT | General Preferential Tariff | 3% |
| IT | Iceland Tariff | Free |
| LDCT | Least Developed Country Tariff | Free |
| MT | Mexico Tariff | Free |
| UAT | Ukraine Tariff | Free |
| UST | United States Tariff | Free |
Calculate import duties for HS code 0303.91.00.10
Get a complete duty, tax, and fee calculation for HS code 0303.91.00.10, including surtaxes, GST/HST, and provincial taxes.
Calculate import duty for 0303.91.00.10Related Guides
Related HS Codes
Other codes under chapter 03
| HS Code | Description | MFN Rate |
|---|---|---|
| 0303.11.00.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: - Sockeye salmon (red salmon) (Oncorhynchus nerka) | Free |
| 0303.12.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | Free |
| 0303.12.00.10 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) - Chum (Oncorhynchus keta) | Free |
| 0303.12.00.20 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) - Coho (Oncorhynchus kisutch) | Free |
| 0303.12.00.30 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) - Pink (Oncorhynchus gorbuscha) | Free |
| 0303.12.00.40 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) - Chinook (Spring) (Oncorhynchus tschawytscha) | Free |
| 0303.12.00.90 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) - Other | Free |
| 0303.13.00.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
| 0303.14.00.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
| 0303.19.00.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: - Other | Free |
| 0303.23.00.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - 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.), excluding edible fish offal of subheadings 0303.91 to 0303.99: - Tilapias (Oreochromis spp.) | Free |
| 0303.24.00.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - 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.), excluding edible fish offal of subheadings 0303.91 to 0303.99: - Catfish (Pangasius spp., Silurus spp., Clarias spp., lctalurus spp.) | Free |
| 0303.25.00.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - 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.), excluding edible fish offal of subheadings 0303.91 to 0303.99: - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | Free |
| 0303.26.00.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - 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.), excluding edible fish offal of subheadings 0303.91 to 0303.99: - Eels (Anguilla spp.) | Free |
| 0303.29.00.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - 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.), excluding edible fish offal of subheadings 0303.91 to 0303.99: - Other | Free |
| 0303.31.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | Free |
| 0303.31.00.10 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) - Atlantic (Hippoglossus hippoglossus) | Free |
| 0303.31.00.20 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) - Pacific (Hippoglossus stenolepis) | Free |
| 0303.31.00.30 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) - Greenland (Reinhardtius hippoglossoides) | Free |
| 0303.32.00.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: - Plaice (Pleuronectes platessa) | Free |