| 030410 | Fresh or chilled fillets and other fish meat, whether or not minced | 5% |
| 030411 | Fresh or chilled fillets and other meat whether or not minced" of swordfish "Xiphias gladius" | 5% |
| 030412 | Fresh or chilled fillets and other meat whether or not minced" of toothfish "Dissostichus spp." | 5% |
| 030419 | Fresh or chilled fillets and other fish meat whether or not minced" (excluding swordfish and toothfish)" | 5% |
| 030451 | Fresh or chilled meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." (excluding fillets) | 5% |
| 030452 | Fresh or chilled meat, whether or not minced, of salmonidae (excluding fillets) | 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% |
| 030454 | Fresh or chilled meat, whether or not minced, of swordfish "Xiphias gladius" (excluding fillets) | 5% |
| 030455 | Fresh or chilled meat, whether or not minced, of toothfish "Dissostichus spp." (excluding fillets) | 5% |
| 030456 | Fresh or chilled meat, whether or not minced, of dogfish and other sharks (excl. fillets) | 5% |
| 030457 | Fresh or chilled meat, whether or not minced, of rays and skates "Rajidae" (excl. fillets) | 5% |
| 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% |
| 030490 | Frozen fish meat, whether or not minced (excluding fillets) | 5% |
| 030491 | Frozen meat, whether or not minced, of swordfish "Xiphias gladius" (excluding fillets) | 5% |
| 030492 | Frozen meat, whether or not minced, of toothfish "Dissostichus spp." (excluding fillets) | 5% |
| 030493 | Frozen meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." (excluding fillets) | 5% |
| 030494 | Frozen meat, whether or not minced, of Alaska pollack "Theragra chalcogramma" (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% |
| 030496 | Frozen meat, whether or not minced, of dogfish and other sharks | 5% |
| 030497 | Frozen meat, whether or not minced, of rays and skates "Rajidae" | 5% |
| 030499 | Frozen fish meat n.e.s. (excluding fillets) | 5% |