Smoked Halibut Liver from United States
Smoked halibut liver is halibut liver that has been smoked for preservation and flavor enhancement. This product falls under tariff item 0305.20.00, which covers fish livers that are smoked. It is used in gourmet cuisine and as a delicacy.
Duty Rate — United States → Canada
28%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Ensure the smoking process does not involve cooking, as cooked liver may be classified under Chapter 16
• Declare the species and preservation method accurately
• Verify that the product is fit for human consumption to avoid Chapter 5 classification