Frozen Headed and Gutted Cod from Germany
Frozen headed and gutted (H&G) Atlantic cod (Gadus morhua), a primary form for at-sea processing. The fish are not filleted, and the species is named in tariff item 0303.63.00. This product is fit for human consumption and falls within Chapter 03.
Duty Rate — Germany → Canada
0%
Import Tips
• Clearly label the product as headed and gutted, not filleted, to avoid misclassification under heading 03.04
• Include the species name (Gadus morhua) and net weight on the invoice
• Be prepared to show that the fish are fit for human consumption, as required by Chapter 03