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Frozen Halibut Headed and Gutted from United States

Frozen Halibut Headed and Gutted refers to halibut (Hippoglossus spp.) that has been headed, eviscerated, and frozen, remaining as a whole fish body. This product falls under tariff item 0303.31.00 as it is a frozen flatfish of the named species, not reduced to fillets or offal.

Duty Rate — United States → Canada

25%

Rate breakdown

26SUR2525%United States Surtax Order (2026) — 25% on US products

Import Tips

• Classify the product as frozen whole halibut with head and guts removed

• Ensure the fish is not filleted or cut into portions

• Provide details of the heading and gutting process for CBSA documentation