IQF Never-Frozen Chilled Atlantic Cod Fillets from United States
IQF never-frozen chilled Atlantic cod fillets are individually quick frozen then thawed, maintained chilled for 'never frozen' marketing. They are classified under tariff item 0304.53.00 if verifiably fresh or chilled at the time of import, appealing to premium retail sectors. The product must meet the definition of fresh or chilled, not frozen, to stay in this tariff item.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Verify that the product is genuinely chilled and not frozen at import, as customs may inspect temperature records
• Keep documentation showing the thawing process and that no refreezing occurred
• Be aware that 'never frozen' claims must be substantiated to avoid misclassification