Frozen Headed and Gutted Tilapia from United States
Frozen tilapia (Oreochromis spp.) that has been headed and eviscerated but retains its body structure, excluding fillets. This product is classified under tariff item 0303.23.00 as frozen tilapia, as it is not reduced to fillets or other fish meat of heading 03.04.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Confirm the product is not considered a fillet by CBSA; headed and gutted tilapia with intact bones is classified under 0303.23.00
• Keep records of the freezing process and species identification
• Check if a Canadian import permit is required for the specific origin of the fish