Yes, Atlantic cod (Gadus morhua) is among the species covered by SIMP, which requires importers to report harvest location, fishing vessel, and chain-of-custody data at the time of entry. Pacific cod may also be covered depending on the fishing area. Failure to provide required SIMP data can result in shipment refusal.

This heading covers cod that has not been filleted — whole, gutted, headed, or otherwise dressed but with the flesh still on the bone. Frozen cod fillets are classified under a separate fish fillets heading. The distinction matters because duty rates and, in some cases, applicable trade remedy measures can differ between the two forms.