Frozen Fish (Whole and Dressed, Excluding Fillets and Fish Meat)

Heading 0303 covers frozen fish in whole or dressed form (e.g., gutted, headed), while heading 0304 covers frozen fish fillets and other fish meat. A product that has been cut into fillets or separated fish meat — even if refrozen — belongs in 0304, not 0303.

Yes, frozen fish livers and roes are classified within heading 0303 under their own dedicated subheadings, separate from the whole-fish subheadings. Importers should confirm whether a shipment contains only whole fish or also includes livers and roes, as these may fall under different tariff lines.