| 0301 | Live fish: | 16 | Calc rate |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304: | 113 | Calc rate |
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0304: | 98 | Calc rate |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: | 187 | Calc rate |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process: | 61 | Calc rate |
| 0306 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine: | 78 | Calc rate |
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process: | 66 | Calc rate |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: | 10 | Calc rate |
| 0309 | Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption: | 16 | Calc rate |