| 0304.97 | 000 | Rays and skates (Rajidae) |
| 0304.99 | | Other |
| 0304.99 | | 1 Nishin (Clupea 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.) |
| 0304.99 | 110 | - Nishin (Clupea spp.) |
| 0304.99 | 120 | - Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) |
| 0304.99 | | 2 Other |
| 0304.99 | 910 | - Barracouta (Sphyraenidae and Gempylidae), king-clip (Genypterus spp.), and sea breams (Sparidae) |
| 0304.99 | 930 | - Capelin (Mallotus villosus) |
| 0304.99 | | - Other |
| 0304.99 | 991 | -- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) |
| 0304.99 | 992 | -- Fugu |
| 0304.99 | 993 | -- Itoyori, Surimi |
| 0304.99 | 994 | -- Southern bluefin tunas (Thunnus maccoyii) |
| 0304.99 | 999 | -- Other |
| 03.05 | | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption |
| 0305.10 | 000 | Flours, meals and pellets of fish, fit for human consumption |
| 0305.20 | | Livers, roes and milt of fish, dried, smoked, salted or in brine |
| 0305.20 | 010 | 1 Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles |
| 0305.20 | 030 | 2 Hard roes of Salmonidae |
| 0305.20 | | 3 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) and Nishin roes on the tangles |
| 0305.20 | 020 | - Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) |
| 0305.20 | 040 | - Nishin roes on the tangles |
| 0305.20 | 090 | 4 Other |
Harmonized Tariff Schedule of Japans inquiry: The
