Frozen Gilled and Gutted Sea Bass from United States
Frozen sea bass (Dicentrarchus spp.) with gills and viscera removed but otherwise whole. This dressed presentation is still considered a whole fish, not fillets or offal, and is classified under tariff item 0303.84.00.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Document the processing steps (gilled and gutted only) to show the fish remain whole for tariff purposes
• Ensure the product is not further processed into fillets
• Verify the species is Dicentrarchus spp. on all import documents