| 0303.29 | | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99 : |
| 0303.31 | 000 | Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) |
| 0303.39 | | Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 : |
| 0303.45 | | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) |
| 0303.49 | | 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, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303.91 to 0303.99 : |
| 0303.51 | 000 | Herrings (Clupea harengus, Clupea pallasii) |
| 0303.53 | | Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) |
| 0303.54 | 000 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) |
| 0303.59 | | 1 Anchovies (Engraulis spp.), Pacific saury (Cololabis saira) and scads (Decapterus spp.) |
| 0303.59 | | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303.91 to 0303.99 : |
| 0303.63 | 000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) |
| 0303.66 | | Hake (Merluccius spp., Urophycis spp.) |
| 0303.68 | 000 | Blue whitings (Micromesistius poutassou, Micromesistius australis) |
| 0303.69 | 100 | 1 Tara (Gadus spp., Theragra spp.) |
| 0303.69 | | Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99 : |
| 0303.89 | | 1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.) and red-eye round herring (Etrumeus spp.) |
| 0303.89 | | 2 Barracouta (Sphyraenidae and Gempylidae), king-clip (Genypterus spp.), and sea breams (Sparidae) |
| 0303.89 | | Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal : |
| 0303.91 | | Livers, roes and milt |
| 0303.91 | 020 | 2 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) |
| 0303.99 | | (1) Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) |
| 0303.99 | 911 | - Nishin (Clupea spp.) and Tara (Gadus spp., Theragra spp. and Merluccius spp.), |
| 0303.99 | 912 | - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), |
Harmonized Tariff Schedule of Japans inquiry: 039
