Block Frozen Cod Fillets from United States
Cod fillets (Gadus macrocephalus) frozen in large blocks for industrial portioning into sticks or portions are classified under tariff item 0304.71.00. The block form does not change the classification as frozen fillets of Pacific cod.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Ensure the fillets are not minced or ground, as that would change the classification
• Provide the species name and block size in the customs declaration
• Be aware that the product must be fit for human consumption