| 030551 | Dried cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", even salted, not smoked (excluding fillets and offal) | 5% |
| 030552 | Dried tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", even salted but not smoked (excl. fillets and offal) | 5% |
| 030553 | Dried fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, even salted but not smoked (excl. fillets, offal and cod "Gadus morhua, Gadus ogac, Gadus macrocephalus") | 5% |
| 030554 | Dried herrings "Clupea harengus, Clupea pallasii", anchovies "Engraulis spp.", sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus", mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus", Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jack and horse mackerel "Trachurus spp.", jacks, crevalles "Caranx spp.", cobia "Rachycentron canadum", silver pomfrets "Pampus spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "Mallotus villosus", swordfish "Xiphias gladius", Kawakawa "Euthynnus affinis", bonitos "Sarda spp.", marlins, sailfishes and spearfish "Istiophoridae", even salted but not smoked (excl. fillets and offal) | 5% |
| 030559 | Dried fish, even salted but not smoked (excluding fillets, offal and cod) | 5% |
| 030561 | Herring (Clupea harengus, Clupea pallasii), only salted or in brine (excluding fillets and offal) | 5% |
| 030562 | Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", salted or in brine only (excluding fillets and offal) | 5% |
| 030563 | Anchovies "Engraulis spp.", salted or in brine only (excluding fillets and offal) | 5% |
| 030564 | 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.", salted or in brine only (excluding fillets and offal) | 5% |
| 030569 | Fish, salted or in brine only (excluding fillets, offal, herring, cod, anchovies, tilapia, catfish, carp, eels, Nile perch and snakeheads) | 5% |
| 030579 | Fish fins and other edible fish offal, smoked, dried, salted or in brine (excluding heads, tails, maws and shark fins) | 5% |
| 03057900 | OTHER FISH FINS, HEADS, TAILS, MAWS AND OFFAL SALTED, NOT DRIED OR SMOKED AND IN BRINE | 5% |