The table below lists the 2 tariff lines under HS 03054900. 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 |
|---|---|---|---|---|---|---|---|---|
| 0305490020 | Smoked endangered fish and its fillets , other than edible fish offal | 7% | - | 0% | 9% | 10% | More | |
| 0305490090 | Other smoked fish and its fillets, other than edible fish offal | 7% | - | 0% | 9% | 10% | More |