The table below lists the 3 tariff lines under HS 03039100. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 0303910010 | Frozen livers,roes and milt of endangered fish | 7% | - | 0% | 9% | 40% | More | |
| 0303910020 | Frozen breeding fish eggs (excluding endangered species) | 7% | - | 0% | 9% | 40% | More | |
| 0303910090 | Other forzen livers,roes and milt | 7% | - | 0% | 9% | 40% | More |