The table below lists the 2 tariff lines under HS 03052000. 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 |
|---|---|---|---|---|---|---|---|---|
| 0305200010 | Livers and roes of endangered fish, dried, smoked, salted or in brine | 7% | - | 0% | 9% | 40% | More | |
| 0305200090 | Other Livers and roes of fish, dried, smoked, salted or in brine | 7% | - | 0% | 9% | 40% | More |