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Fresh Gilled and Gutted Southern Bluefin Tuna

Premium sushi-grade southern bluefin tuna, gilled and gutted (GG) while fresh on vessel, packed in ice for market delivery. It is still considered a whole fish, fresh or chilled, and is classified under tariff item 0302.36.00 as southern bluefin tuna (Thunnus maccoyii), excluding fillets and other fish meat of heading 03.04.

Import Duty Rates by Country of Origin

Origin CountryMFN TariffSurtaxesTotal Effective Rate
🇨🇳ChinaFree—Free
🇲🇽MexicoFree—Free
🇺🇸United StatesFree+25.0%25%
🇩🇪GermanyFree—Free
🇯🇵JapanFree—Free

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

0303.45.00Same rate: Free

If the tuna is frozen after gilling and gutting

Frozen fish is classified under heading 03.03.

0304.49.00Same rate: Free

If the tuna is further processed into fillets

Fillets fall under heading 03.04.

Not sure which classification is right?

The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.

Import Tips & Compliance

• Ensure the product is declared as fresh or chilled, not frozen, and that it is not filleted

• Keep records of the catch and species identification

• Check with the CBSA for any import permits, especially under CITES for Thunnus maccoyii

Related Products under Tariff item 0302.36.00

Chilled Head-Off Southern Bluefin Tuna

Fresh or chilled southern bluefin tuna (Thunnus maccoyii) with the head removed but gills and viscera intact, prepared immediately after catch for air shipment. It remains a whole fish (not fillets) and is classified under tariff item 0302.36.00 as southern bluefin tuna, fresh or chilled, excluding fillets and other fish meat of heading 03.04.

Chilled Southern Bluefin Tuna for Sashimi

High-fat toro grade southern bluefin tuna, chilled whole or head-off for direct sashimi slicing at destination. This product is specifically Thunnus maccoyii and is classified under tariff item 0302.36.00 as fresh or chilled fish, excluding fillets and other fish meat of heading 03.04.

Fresh Southern Bluefin Tuna Akami Grade

Lean red muscle (akami) portion whole fish, fresh chilled Thunnus maccoyii for slicing. Despite being described as a portion, it is still a whole fish and not filleted, so it is classified under tariff item 0302.36.00 as southern bluefin tuna, fresh or chilled, excluding fillets and other fish meat of heading 03.04.

Fresh Whole Southern Bluefin Tuna

Whole, fresh or chilled southern bluefin tuna (Thunnus maccoyii) caught in the Southern Ocean, weighing typically 50-150 kg. This product is classified under tariff item 0302.36.00 as fresh or chilled fish of this specific species, excluding fillets and other fish meat of heading 03.04.

Iced Whole Southern Bluefin Tuna Rounds

'Round' refers to ungutted whole fish packed in ice; premium southern bluefin tuna (Thunnus maccoyii) for Japanese markets. It is classified under tariff item 0302.36.00 as fresh or chilled whole fish, excluding fillets and other fish meat of heading 03.04.