Headed Gutted Salted Cod from United States
Headed and gutted cod (Gadus spp.) that has been salted but not dried or smoked, with a moisture content exceeding 50% by weight. The removal of heads and viscera is permitted processing under this tariff item, and the product is a staple for traditional salted fish dishes.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Ensure the moisture content exceeds 50% by weight and that no drying or smoking has occurred, as this would shift classification
• Keep records of the salting process and moisture testing to present to the CBSA upon request