Smoked Cod Whole Fish from United States
Whole gutted cod (Gadus morhua) cold-smoked without further processing. This product is under tariff item 0305.49.00 as unspecified 'other' smoked fish, excluding fillets or offal, and not covered by headings 0305-0308 for flours, meals, or pellets.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Confirm that the cod is not considered edible fish offal, which would be excluded from this heading
• Keep records of the smoking process to confirm it is not simply cooked