Frozen Gilled and Gutted Yellowfin Tuna from Mexico
Frozen yellowfin tuna that has been gilled, gutted, and bled, supplied in 10-30 kg units to canneries. This processing does not remove the fish from the scope of heading 03.03, as it remains a whole fish and is not filleted or cut into meat of heading 03.04.
Duty Rate — Mexico → Canada
0%
Import Tips
• Classify as whole fish even if gilled and gutted, as long as no fillets or loins are removed
• Keep records of the freezing process to demonstrate preservation
• Check if the product qualifies for duty-free entry under a trade agreement with the country of origin