Oak-Smoked Cod Portions from United States
Oak wood-smoked cod portions prepared for gourmet retail sale. This product is classified under tariff item 0305.49.00 as smoked fish, other than edible fish offal, and is not covered by more specific headings for trout, eel, or salmon.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Declare the product as oak-smoked cod portions under tariff item 0305.49.00
• Ensure the wood smoking process is documented in case CBSA requests details
• If the portions are packaged for retail, ensure the labelling meets Canadian consumer packaging regulations