IQF Frozen Halibut Portions from United States
IQF Frozen Halibut Portions refers to individually quick frozen (IQF) halibut portions cut from whole fish but not technically fillets, preserved frozen. This product is classified under tariff item 0303.31.00 if it does not meet the fillet definitions of heading 0304, as it remains a frozen flatfish of the named species.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Ensure the portions are not classified as fillets under heading 0304; if they are cut into fillets, reclassification is required
• Declare the product as frozen halibut portions from whole fish
• Provide cutting and freezing details for CBSA verification