Frozen Cod Heads from United States
Frozen heads from Atlantic cod (Gadus morhua), including eyes and gills, are classified as edible fish offal under tariff item 0303.99.00. They are frozen, not fillets or other fish meat of heading 03.04, and are used in soups, stocks, and Asian cuisines. This item covers 'Other' frozen fish offal not elsewhere specified.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Ensure the cod heads are frozen at import and clearly labelled as edible fish offal for human consumption
• Verify species (Gadus morhua) and provide documentation to CBSA to avoid misclassification under heading 03.04
• Check if a fish import licence from the Canadian Food Inspection Agency (CFIA) is required