| 030459 | Fresh or chilled fish meat, whether or not minced (excluding all fillets, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae) | 5% |
| 030410 | Fresh or chilled fillets and other fish meat, whether or not minced | 5% |
| 030419 | Fresh or chilled fillets and other fish meat whether or not minced" (excluding swordfish and toothfish)" | 5% |
| 030420 | Frozen fish fillets | 5% |
| 030429 | Frozen fish fillets (excluding swordfish and toothfish) | 5% |
| 030443 | Fresh or chilled fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" | 5% |
| 030444 | Fresh or chilled fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 5% |
| 030449 | Fresh or chilled fillets of fish, n.e.s. | 5% |
| 030453 | Fresh or chilled meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding fillets) | 5% |
| 030479 | Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake and Alaska pollack) | 5% |
| 030483 | Frozen fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" | 5% |
| 030489 | Frozen fish fillets, n.e.s. | 5% |
| 030490 | Frozen fish meat, whether or not minced (excluding fillets) | 5% |
| 030495 | Frozen meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding fillets and Alaska pollack "Theragra chalcogramma") | 5% |
| 030499 | Frozen fish meat n.e.s. (excluding fillets) | 5% |
| 03043100 | FISH AND CHLD FILLETS OF TILAPIAS (OREOCHROMIS SPP.) | 5% |
| 03044300 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 5% |
| 03044400 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 5% |
| 03045300 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 5% |
| 03045400 | FRSH OR CHLD FILLETS OF SWORD FISH | 5% |
| 03047900 | OTHER FROZEN FILLETS OF FISH OF BREGMACEROTIDAE, EUCLICHTHYIDAE,GADIDAE ETC | 5% |
| 03048300 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,Soleidae, Scophthalmidae and Citharidae) | 5% |
| 03048990 | FROZEN FILLETS OF OTHER FISH | 5% |
| 03049100 | FROZEN FILLETS OF SWORD FISH (XIPHIAS GLADIUS) | 5% |
| 03049500 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae,Moridae and Muraeno- lepididae, other than Alaska Pollack (Theragra chalcogramma) | 5% |