> ## Documentation Index
> Fetch the complete documentation index at: https://docs.nomenclator.com.ar/llms.txt
> Use this file to discover all available pages before exploring further.

# 03.05 Pescado seco, salado o en salmuera; pescado ahumado, incluso cocido antes o durante el ahumado.

> Partida 0305 del arancel de ARCA (2026-11-09).

[Capítulo 03](https://docs.nomenclator.com.ar/nomenclador/03.md) · [Notas del capítulo](https://docs.nomenclator.com.ar/nomenclador/03.md#notas) · Arancel de ARCA, versión `ncm-92d4bf7ebc84-d353fa-2fa945`, publicado el 2026-11-09.

<table>
  <thead><tr><th>Código</th><th>Descripción</th><th>DIE %</th><th>DII %</th><th>DE %</th><th>RE %</th></tr></thead>

  <tbody>
    <tr id="030520"><td>`0305.20`</td><td>-Hígados, huevas y lechas, de pescado, secos, ahumados, salados o en salmuera</td><td /><td /><td /><td /></tr>
    <tr id="03052010"><td>`0305.20.10`</td><td>Huevas de lisas (Mugil Spp.)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03052010000"><td>`0305.20.10.000A`</td><td>Huevas de lisas (Mugil Spp.)</td><td>9</td><td>0</td><td>7</td><td>0.5</td></tr>
    <tr id="03052090"><td>`0305.20.90`</td><td>Los demas</td><td /><td /><td /><td /></tr>
    <tr id="sim-03052090100"><td>`0305.20.90.100J`</td><td>Huevas de Esturi?n (Ascipenser baeri)</td><td>9</td><td>0</td><td>7</td><td>0.5</td></tr>
    <tr id="sim-03052090900"><td>`0305.20.90.900C`</td><td>Los demás</td><td>9</td><td>0</td><td>7</td><td>0.5</td></tr>
    <tr id="03053"><td>`0305.3`</td><td>-Filetes de pescado, secos, salados o en salmuera, sin ahumar:</td><td /><td /><td /><td /></tr>
    <tr id="03053100"><td>`0305.31.00`</td><td>--Tilapias (Oreochromis spp.), bagres o peces gato (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), anguilas (Anguilla spp.), percas del Nilo (Lates niloticus) y peces cabeza de serpiente (Channa spp.)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03053100000"><td>`0305.31.00.000R`</td><td>--Tilapias (Oreochromis spp.), bagres o peces gato (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), anguilas (Anguilla spp.), percas del Nilo (Lates niloticus) y peces cabeza de serpiente (Channa spp.)</td><td>9</td><td>0</td><td>0</td><td>1</td></tr>
    <tr id="030532"><td>`0305.32`</td><td>--Pescados de las familias Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae y Muraenolepididae</td><td /><td /><td /><td /></tr>
    <tr id="03053210"><td>`0305.32.10`</td><td>Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03053210000"><td>`0305.32.10.000N`</td><td>Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus)</td><td>0</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="03053220"><td>`0305.32.20`</td><td>Carboneros (Pollachius virens)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03053220000"><td>`0305.32.20.000Y`</td><td>Carboneros (Pollachius virens)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="03053230"><td>`0305.32.30`</td><td>Brosmios (Brosme brosme) y marucas (Molva molva)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03053230000"><td>`0305.32.30.000H`</td><td>Brosmios (Brosme brosme) y marucas (Molva molva)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="03053290"><td>`0305.32.90`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-03053290100"><td>`0305.32.90.100X`</td><td>Merluza común (Merluccius hubbsi)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053290200"><td>`0305.32.90.200C`</td><td>Merluza de cola (Macruronus magellanicus)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053290300"><td>`0305.32.90.300H`</td><td>Polaca (Micromesistius australis)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053290900"><td>`0305.32.90.900Q`</td><td>Los demás</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="03053900"><td>`0305.39.00`</td><td>--Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-03053900100"><td>`0305.39.00.100T`</td><td>De merluza negra (Dissostichus eleginoides)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900200"><td>`0305.39.00.200Y`</td><td>De Austromerluza ant?rtica (Dissostichus mawsoni)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900300"><td>`0305.39.00.300D`</td><td>De anchoas (Engraulis anchoita) (Res. 137/08 MEYP)</td><td>9</td><td>0</td><td>5</td><td>3.5</td></tr>
    <tr id="030539004"><td>`0305.39.00.4`</td><td>Armados (Pterodoras spp.; Oxydoras spp.; Rhinodoras spp.; Anadoras spp.; Platydoras spp.; Trachidoras spp.; Doras spp.), Bagres de rio (Pimelodus spp.; Rhamdia spp.), Bogas (Leporinus spp.), Dorados de rio (Salminus spp.), Manduv?es (Ageneiosus spp.; Auchenipterus spp.), Manguruy?es (Zungaro spp.), Pat?es (Luciopimelodus pati), Sábalos (Prochilodus spp.), Surubíes (Pseudoplatystoma spp.) (Decreto 2.684/2012)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03053900410"><td>`0305.39.00.410M`</td><td>Armados (Pterodoras spp.; Oxydoras spp.; Rhinodoras spp.; Anadoras spp.; Platydoras spp.; Trachidoras spp.; Doras spp.)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900420"><td>`0305.39.00.420Q`</td><td>Bagres de r?o (Pimelodus spp.; Rhamdia spp.)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900430"><td>`0305.39.00.430U`</td><td>Bogas (Leporinus spp.)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900440"><td>`0305.39.00.440X`</td><td>Dorados de r?o (Salminus spp.)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900450"><td>`0305.39.00.450A`</td><td>Manduv?es (Ageneiosus spp.; Auchenipterus spp.)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900460"><td>`0305.39.00.460D`</td><td>Manguruy?es (Zungaro spp.)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900470"><td>`0305.39.00.470G`</td><td>Pat?es (Luciopimelodus pati)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900480"><td>`0305.39.00.480K`</td><td>Sábalos (Prochilodus spp.)</td><td>9</td><td>0</td><td>0</td><td>1</td></tr>
    <tr id="sim-03053900490"><td>`0305.39.00.490N`</td><td>Surubíes (Pseudoplatystoma spp.)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900500"><td>`0305.39.00.500P`</td><td>Tarariras (Hoplias malabaricus y H cf. lacerdae) (Decreto 2684/2012)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900600"><td>`0305.39.00.600V`</td><td>Corvinas (Micropogonias furnieri)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900700"><td>`0305.39.00.700A`</td><td>Abadejo (Genypterus blacodes)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="030539008"><td>`0305.39.00.8`</td><td>Rayas (Rajidae); Chuchos (Dasyatidae, Myliobatidae); guitarras (Rhinobatidae); torpedos (Narcinidae, Torpedinidae)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03053900810"><td>`0305.39.00.810J`</td><td>Rayas (Rajidae)</td><td>9</td><td>0</td><td>7</td><td>0</td></tr>
    <tr id="sim-03053900890"><td>`0305.39.00.890K`</td><td>Los demás</td><td>9</td><td>0</td><td>7</td><td>0</td></tr>
    <tr id="030539009"><td>`0305.39.00.9`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="0305390091"><td>`0305.39.00.91`</td><td>Cazones y demas escualos</td><td /><td /><td /><td /></tr>
    <tr id="sim-03053900911"><td>`0305.39.00.911R`</td><td>Gatuzo (Mustelus schmitti)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900912"><td>`0305.39.00.912U`</td><td>Cazon (Galeorhinus galeus)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900913"><td>`0305.39.00.913W`</td><td>Tiburon espinoso (Squalus acanthias)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900914"><td>`0305.39.00.914Y`</td><td>Pez Angel (Squatina spp.)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900915"><td>`0305.39.00.915A`</td><td>Los demas tiburones de las familias Carcharhinidae, Cetorhinidae, Lamnidae, Odontaspididae, Sphyrnidae.</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900919"><td>`0305.39.00.919J`</td><td>Los demas</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03053900990"><td>`0305.39.00.990Q`</td><td>Los demas</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="03054"><td>`0305.4`</td><td>-Pescado ahumado, incluidos los filetes, excepto los despojos comestibles de pescado:</td><td /><td /><td /><td /></tr>
    <tr id="03054100"><td>`0305.41.00`</td><td>--Salmones del Pacífico (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou y Oncorhynchus rhodurus), salmones del Atlántico (Salmo salar) y salmones del Danubio (Hucho hucho)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054100100"><td>`0305.41.00.100L`</td><td>Salmones del Atlántico (Salmo salar)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054100900"><td>`0305.41.00.900E`</td><td>Los demás</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="03054200"><td>`0305.42.00`</td><td>--Arenques (Clupea harengus, Clupea pallasii)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054200000"><td>`0305.42.00.000T`</td><td>--Arenques (Clupea harengus, Clupea pallasii)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="03054300"><td>`0305.43.00`</td><td>--Truchas (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache y Oncorhynchus chrysogaster)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054300000"><td>`0305.43.00.000E`</td><td>--Truchas (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache y Oncorhynchus chrysogaster)</td><td>9</td><td>0</td><td>0</td><td>3.5</td></tr>
    <tr id="03054400"><td>`0305.44.00`</td><td>--Tilapias (Oreochromis spp.), bagres o peces gato (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), anguilas (Anguilla spp.), percas del Nilo (Lates niloticus) y peces cabeza de serpiente (Channa spp.)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054400000"><td>`0305.44.00.000R`</td><td>--Tilapias (Oreochromis spp.), bagres o peces gato (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), anguilas (Anguilla spp.), percas del Nilo (Lates niloticus) y peces cabeza de serpiente (Channa spp.)</td><td>9</td><td>0</td><td>0</td><td>1</td></tr>
    <tr id="030549"><td>`0305.49`</td><td>--Los demás</td><td /><td /><td /><td /></tr>
    <tr id="03054910"><td>`0305.49.10`</td><td>Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054910000"><td>`0305.49.10.000L`</td><td>Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus)</td><td>0</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="03054920"><td>`0305.49.20`</td><td>Carboneros (Pollachius virens), marucas (Molva molva) y brosmios (Brosme brosme)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054920000"><td>`0305.49.20.000W`</td><td>Carboneros (Pollachius virens), marucas (Molva molva) y brosmios (Brosme brosme)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="03054990"><td>`0305.49.90`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054990100"><td>`0305.49.90.100V`</td><td>Merluza negra (Dissostichus eleginoides)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990200"><td>`0305.49.90.200A`</td><td>Austromerluza ant?rtica (Dissostichus mawsoni)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="030549903"><td>`0305.49.90.3`</td><td>Hubbsi (Merluccius hubbsi)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054990310"><td>`0305.49.90.310J`</td><td>Filetes (Res. 137/08 MEYP)</td><td>9</td><td>0</td><td>7</td><td>1</td></tr>
    <tr id="sim-03054990390"><td>`0305.49.90.390K`</td><td>Los demás</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="030549904"><td>`0305.49.90.4`</td><td>Armados (Pterodoras spp.; Oxydoras spp.; Rhinodoras spp.; Anadoras spp.; Platydoras spp.; Trachidoras spp.; Doras spp.), Bagres de r?o (Pimelodus spp.; Rhamdia spp.), Bogas (Leporinus spp.), Dorados de r?o (Salminus spp.), Manduv?es (Ageneiosus spp.; Auchenipterus spp.), Manguruy?es (Zungaro spp.), Pat?es (Luciopimelodus pati), Sábalos (Prochilodus spp.), Surubíes (Pseudoplatystoma spp.) (Decreto 2.684/2012)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054990410"><td>`0305.49.90.410P`</td><td>Armados (Pterodoras spp.; Oxydoras spp.; Rhinodoras spp.; Anadoras spp.; Platydoras spp.; Trachidoras spp.; Doras spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990420"><td>`0305.49.90.420T`</td><td>Bagres de r?o (Pimelodus spp.; Rhamdia spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990430"><td>`0305.49.90.430W`</td><td>Bogas (Leporinus spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990440"><td>`0305.49.90.440Z`</td><td>Dorados de r?o (Salminus spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990450"><td>`0305.49.90.450C`</td><td>Manduv?es (Ageneiosus spp.; Auchenipterus spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990460"><td>`0305.49.90.460F`</td><td>Manguruy?es (Zungaro spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990470"><td>`0305.49.90.470J`</td><td>Pat?es (Luciopimelodus pati)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990480"><td>`0305.49.90.480M`</td><td>Sábalos (Prochilodus spp.)</td><td>9</td><td>0</td><td>0</td><td>0.75</td></tr>
    <tr id="sim-03054990490"><td>`0305.49.90.490Q`</td><td>Surubíes (Pseudoplatystoma spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990500"><td>`0305.49.90.500R`</td><td>Tarariras (Hoplias malabaricus y H cf. lacerdae) (Decreto 2684/2012)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990600"><td>`0305.49.90.600X`</td><td>Corvinas (Micropogonias furnieri)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990700"><td>`0305.49.90.700C`</td><td>Abadejo (Genypterus blacodes)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="030549908"><td>`0305.49.90.8`</td><td>Rayas (Rajidae); Chuchos (Dasyatidae, Myliobatidae); guitarras (Rhinobatidae); torpedos (Narcinidae, Torpedinidae)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054990810"><td>`0305.49.90.810L`</td><td>Rayas (Rajidae)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03054990890"><td>`0305.49.90.890M`</td><td>Los demás</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="030549909"><td>`0305.49.90.9`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054990910"><td>`0305.49.90.910R`</td><td>Merluza de cola (Macruronus magellanicus)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990920"><td>`0305.49.90.920V`</td><td>Polaca (Micromesistius australis)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="0305499093"><td>`0305.49.90.93`</td><td>Cazones y demas escualos</td><td /><td /><td /><td /></tr>
    <tr id="sim-03054990931"><td>`0305.49.90.931A`</td><td>Gatuzo (Mustelus schmitti)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990932"><td>`0305.49.90.932C`</td><td>Cazon (Galeorhinus galeus)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990933"><td>`0305.49.90.933E`</td><td>Tiburon espinoso (Squalus acanthias)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990934"><td>`0305.49.90.934G`</td><td>Pez Angel (Squatina spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990935"><td>`0305.49.90.935J`</td><td>Los demas tiburones de las familias Carcharhinidae, Cetorhinidae, Lamnidae, Odontaspididae, Sphyrnidae.</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990939"><td>`0305.49.90.939T`</td><td>Los demas</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03054990990"><td>`0305.49.90.990T`</td><td>Los demás</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="03055"><td>`0305.5`</td><td>-Pescado seco, incluso salado, sin ahumar, excepto los despojos comestibles:</td><td /><td /><td /><td /></tr>
    <tr id="03055100"><td>`0305.51.00`</td><td>--Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03055100000"><td>`0305.51.00.000V`</td><td>--Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus)</td><td>0</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="03055200"><td>`0305.52.00`</td><td>--Tilapias (Oreochromis spp.), bagres o peces gato (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), anguilas (Anguilla spp.), percas del Nilo (Lates niloticus) y peces cabeza de serpiente (Channa spp.)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03055200000"><td>`0305.52.00.000G`</td><td>--Tilapias (Oreochromis spp.), bagres o peces gato (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), anguilas (Anguilla spp.), percas del Nilo (Lates niloticus) y peces cabeza de serpiente (Channa spp.)</td><td>9</td><td>0</td><td>0</td><td>0</td></tr>
    <tr id="030553"><td>`0305.53`</td><td>--Pescados de las familias Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae y Muraenolepididae, excepto los bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus)</td><td /><td /><td /><td /></tr>
    <tr id="03055310"><td>`0305.53.10`</td><td>Bacalaos polares (Boreogadus saida), carboneros (Pollachius virens), marucas (Molva molva), marucas azules (Molva dypterygia), brosmios (Brosme brosme), brótolas de fango (Urophycis blennoides) y eglefinos (Melanogrammus aeglefinus)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03055310000"><td>`0305.53.10.000D`</td><td>Bacalaos polares (Boreogadus saida), carboneros (Pollachius virens), marucas (Molva molva), marucas azules (Molva dypterygia), brosmios (Brosme brosme), brótolas de fango (Urophycis blennoides) y eglefinos (Melanogrammus aeglefinus)</td><td>0</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="03055390"><td>`0305.53.90`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-03055390100"><td>`0305.53.90.100M`</td><td>Merluza común (Merluccius hubbsi)</td><td>9</td><td>0</td><td>7</td><td>0</td></tr>
    <tr id="sim-03055390200"><td>`0305.53.90.200T`</td><td>Merluza de cola (Macruronus magellanicus)</td><td>9</td><td>0</td><td>7</td><td>0</td></tr>
    <tr id="sim-03055390300"><td>`0305.53.90.300Y`</td><td>Polaca (Micromesistius australis)</td><td>9</td><td>0</td><td>7</td><td>0</td></tr>
    <tr id="sim-03055390900"><td>`0305.53.90.900F`</td><td>Los demás</td><td>9</td><td>0</td><td>7</td><td>0</td></tr>
    <tr id="03055400"><td>`0305.54.00`</td><td>--Arenques (Clupea harengus, Clupea pallasii), anchoas (Engraulis spp.), sardinas (Sardina pilchardus, Sardinops spp.), sardinelas (Sardinella spp.), espadines (Sprattus sprattus), caballas (Scomber scombrus, Scomber australasicus, Scomber japonicus), caballas de la India (Rastrelliger spp.), carites (Scomberomorus spp.), jureles (Trachurus spp.), pámpanos (Caranx spp.), cobias (Rachycentron canadum), palometones plateados (Pampus spp.), papardas del Pacífico (Cololabis saira), macarelas (Decapterus spp.), capelanes (Mallotus villosus), peces espada (Xiphias gladius), bacoretas orientales (Euthynnus affinis), bonitos (Sarda spp.), agujas, marlines, peces vela o picudos (Istiophoridae)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03055400100"><td>`0305.54.00.100L`</td><td>Anchoas (Engraulis spp.)</td><td>9</td><td>0</td><td>5</td><td>0</td></tr>
    <tr id="sim-03055400200"><td>`0305.54.00.200R`</td><td>Caballas (Scomber japonicus)</td><td>9</td><td>0</td><td>5</td><td>0</td></tr>
    <tr id="sim-03055400900"><td>`0305.54.00.900E`</td><td>Los demás</td><td>9</td><td>0</td><td>7</td><td>0</td></tr>
    <tr id="03055900"><td>`0305.59.00`</td><td>--Los demás</td><td /><td /><td /><td /></tr>
    <tr id="030559001"><td>`0305.59.00.1`</td><td>Tiburón</td><td /><td /><td /><td /></tr>
    <tr id="sim-03055900110"><td>`0305.59.00.110Z`</td><td>Gatuzo (Mustelus schmitti)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03055900120"><td>`0305.59.00.120C`</td><td>Caz?n (Galeorhinus galeus)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03055900130"><td>`0305.59.00.130F`</td><td>Tiburón espinoso (Squalus acanthias)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03055900140"><td>`0305.59.00.140J`</td><td>Pez ?ngel (Squatina spp.)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03055900150"><td>`0305.59.00.150M`</td><td>Los demas tiburones de las familias Carcharhinidae, Cetorhinidae, Lamnidae, Odontaspididae, Sphyrnidae.</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03055900190"><td>`0305.59.00.190A`</td><td>Los demás</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03055900200"><td>`0305.59.00.200B`</td><td>Rayas (Rajidae)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03055900300"><td>`0305.59.00.300G`</td><td>Merluza negra (Dissostichus eleginoides)</td><td>9</td><td>0</td><td>9</td><td>0.75</td></tr>
    <tr id="sim-03055900400"><td>`0305.59.00.400M`</td><td>Austromerluza ant?rtica (Dissostichus mawsoni)</td><td>9</td><td>0</td><td>9</td><td>0.75</td></tr>
    <tr id="030559005"><td>`0305.59.00.5`</td><td>Armados (Pterodoras spp.; Oxydoras spp.; Rhinodoras spp.; Anadoras spp.; Platydoras spp.; Trachidoras spp.; Doras spp.), Bagres de rio (Pimelodus spp.; Rhamdia spp.), Bogas (Leporinus spp.), Dorados de rio (Salminus spp.), Manduv?es (Ageneiosus spp.; Auchenipterus spp.), Manguruy?es (Zungaro spp.), Pat?es (Luciopimelodus pati), Sábalos (Prochilodus spp.), Surubíes (Pseudoplatystoma spp.) (Decreto 2.684/2012)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03055900510"><td>`0305.59.00.510W`</td><td>Armados (Pterodoras spp.; Oxydoras spp.; Rhinodoras spp.; Anadoras spp.; Platydoras spp.; Trachidoras spp.; Doras spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03055900520"><td>`0305.59.00.520Z`</td><td>Bagres de r?o (Pimelodus spp.; Rhamdia spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03055900530"><td>`0305.59.00.530C`</td><td>Bogas (Leporinus spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03055900540"><td>`0305.59.00.540F`</td><td>Dorados de r?o (Salminus spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03055900550"><td>`0305.59.00.550J`</td><td>Manduv?es (Ageneiosus spp.; Auchenipterus spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03055900560"><td>`0305.59.00.560M`</td><td>Manguruy?es (Zungaro spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03055900570"><td>`0305.59.00.570Q`</td><td>Pat?es (Luciopimelodus pati)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03055900580"><td>`0305.59.00.580U`</td><td>Sábalos (Prochilodus spp.)</td><td>9</td><td>0</td><td>0</td><td>0.75</td></tr>
    <tr id="sim-03055900590"><td>`0305.59.00.590X`</td><td>Surubíes (Pseudoplatystoma spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03055900600"><td>`0305.59.00.600Y`</td><td>Tarariras (Hoplias malabaricus y H cf. lacerdae) (Decreto 2684/2012)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03055900700"><td>`0305.59.00.700D`</td><td>Corvinas (Micropogonias furnieri)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="030559009"><td>`0305.59.00.9`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-03055900910"><td>`0305.59.00.910T`</td><td>Abadejo (Genypterus blacodes)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03055900920"><td>`0305.59.00.920W`</td><td>Chuchos (Dasyatidae, Myliobatidae); guitarras (Rhinobatidae); torpedos (Narcinidae, Torpedinidae)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03055900990"><td>`0305.59.00.990U`</td><td>Los demás</td><td>9</td><td>0</td><td>7</td><td>0</td></tr>
    <tr id="03056"><td>`0305.6`</td><td>-Pescado salado sin secar ni ahumar y pescado en salmuera, excepto los despojos comestibles:</td><td /><td /><td /><td /></tr>
    <tr id="03056100"><td>`0305.61.00`</td><td>--Arenques (Clupea harengus, Clupea pallasii)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03056100000"><td>`0305.61.00.000J`</td><td>--Arenques (Clupea harengus, Clupea pallasii)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="03056200"><td>`0305.62.00`</td><td>--Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03056200000"><td>`0305.62.00.000W`</td><td>--Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus)</td><td>0</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="03056300"><td>`0305.63.00`</td><td>--Anchoas (Engraulis spp.)</td><td /><td /><td /><td /></tr>
    <tr id="030563001"><td>`0305.63.00.1`</td><td>En envases inmediatos de contenido neto superior a 1 kg (R.420/99 MEYOSP)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03056300110"><td>`0305.63.00.110R`</td><td>De la especie Engraulis anchoita, descabezadas y evisceradas (H & G) (Res. 137/08 MEYP)</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-03056300190"><td>`0305.63.00.190T`</td><td>Los demás</td><td>9</td><td>0</td><td>5</td><td>0.75</td></tr>
    <tr id="030563009"><td>`0305.63.00.9`</td><td>Las demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-03056300910"><td>`0305.63.00.910K`</td><td>De la especie Engraulis anchoita, descabezadas y evisceradas (H & G) (Res. 137/08 MEYP)</td><td>9</td><td>0</td><td>5</td><td>0.75</td></tr>
    <tr id="sim-03056300990"><td>`0305.63.00.990L`</td><td>Los demás</td><td>9</td><td>0</td><td>5</td><td>0.75</td></tr>
    <tr id="03056400"><td>`0305.64.00`</td><td>--Tilapias (Oreochromis spp.), bagres o peces gato (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), anguilas (Anguilla spp.), percas del Nilo (Lates niloticus) y peces cabeza de serpiente (Channa spp.)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03056400000"><td>`0305.64.00.000V`</td><td>--Tilapias (Oreochromis spp.), bagres o peces gato (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), anguilas (Anguilla spp.), percas del Nilo (Lates niloticus) y peces cabeza de serpiente (Channa spp.)</td><td>9</td><td>0</td><td>0</td><td>0.75</td></tr>
    <tr id="030569"><td>`0305.69`</td><td>--Los demás</td><td /><td /><td /><td /></tr>
    <tr id="03056910"><td>`0305.69.10`</td><td>Carboneros (Pollachius virens), marucas (Molva molva) y brosmios (Brosme brosme)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03056910000"><td>`0305.69.10.000P`</td><td>Carboneros (Pollachius virens), marucas (Molva molva) y brosmios (Brosme brosme)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="03056990"><td>`0305.69.90`</td><td>--Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-03056990100"><td>`0305.69.90.100Y`</td><td>Merluza negra (Dissostichus eleginoides)</td><td>9</td><td>0</td><td>9</td><td>0.75</td></tr>
    <tr id="sim-03056990200"><td>`0305.69.90.200D`</td><td>Austromerluza ant?rtica (Dissostichus mawsoni)</td><td>9</td><td>0</td><td>9</td><td>0.75</td></tr>
    <tr id="030569903"><td>`0305.69.90.3`</td><td>Armados (Pterodoras spp.; Oxydoras spp.; Rhinodoras spp.; Anadoras spp.; Platydoras spp.; Trachidoras spp.; Doras spp.), Bagres de r?o (Pimelodus spp.; Rhamdia spp.), Bogas (Leporinus spp.), Dorados de r?o (Salminus spp.), Manduv?es (Ageneiosus spp.; Auchenipterus spp.), Manguruy?es (Zungaro spp.), Pat?es (Luciopimelodus pati), Sábalos (Prochilodus spp.), Surubíes (Pseudoplatystoma spp.) (Decreto 2.684/2012)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03056990310"><td>`0305.69.90.310M`</td><td>Armados (Pterodoras spp.; Oxydoras spp.; Rhinodoras spp.; Anadoras spp.; Platydoras spp.; Trachidoras spp.; Doras spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990320"><td>`0305.69.90.320Q`</td><td>Bagres de r?o (Pimelodus spp.; Rhamdia spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990330"><td>`0305.69.90.330U`</td><td>Bogas (Leporinus spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990340"><td>`0305.69.90.340X`</td><td>Dorados de r?o (Salminus spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990350"><td>`0305.69.90.350A`</td><td>Manduv?es (Ageneiosus spp.; Auchenipterus spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990360"><td>`0305.69.90.360D`</td><td>Manguruy?es (Zungaro spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990370"><td>`0305.69.90.370G`</td><td>Pat?es (Luciopimelodus pati)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990380"><td>`0305.69.90.380K`</td><td>Sábalos (Prochilodus spp.)</td><td>9</td><td>0</td><td>0</td><td>0.75</td></tr>
    <tr id="sim-03056990390"><td>`0305.69.90.390N`</td><td>Surubíes (Pseudoplatystoma spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990400"><td>`0305.69.90.400P`</td><td>Tarariras (Hoplias malabaricus y H cf. lacerdae) (Decreto 2684/2012)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990500"><td>`0305.69.90.500V`</td><td>Corvinas (Micropogonias furnieri)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="030569906"><td>`0305.69.90.6`</td><td>Pescados de las familias Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae y Muraenolepididae</td><td /><td /><td /><td /></tr>
    <tr id="sim-03056990610"><td>`0305.69.90.610D`</td><td>Merluza común (Merluccius hubbsi)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990620"><td>`0305.69.90.620G`</td><td>Merluza de cola (Macruronus magellanicus)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990630"><td>`0305.69.90.630K`</td><td>Polaca (Micromesistius australis)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990690"><td>`0305.69.90.690E`</td><td>Los demás</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990700"><td>`0305.69.90.700F`</td><td>Abadejo (Genypterus blacodes)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="030569908"><td>`0305.69.90.8`</td><td>Rayas (Rajidae); Chuchos (Dasyatidae, Myliobatidae); guitarras (Rhinobatidae); torpedos (Narcinidae, Torpedinidae)</td><td /><td /><td /><td /></tr>
    <tr id="sim-03056990810"><td>`0305.69.90.810P`</td><td>Rayas (Rajidae)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03056990890"><td>`0305.69.90.890Q`</td><td>Los demás</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="030569909"><td>`0305.69.90.9`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="0305699091"><td>`0305.69.90.91`</td><td>Cazones y demas escualos</td><td /><td /><td /><td /></tr>
    <tr id="sim-03056990911"><td>`0305.69.90.911X`</td><td>Gatuzo (Mustelus schmitti)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990912"><td>`0305.69.90.912Z`</td><td>Cazon (Galeorhinus galeus)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990913"><td>`0305.69.90.913B`</td><td>De tiburon espinoso (Squalus acanthias)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990914"><td>`0305.69.90.914D`</td><td>Pez Angel (Squatina spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990915"><td>`0305.69.90.915F`</td><td>Los demas tiburones de las familias Carcharhinidae, Cetorhinidae, Lamnidae, Odontaspididae, Sphyrnidae.</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990919"><td>`0305.69.90.919P`</td><td>Los demas</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03056990990"><td>`0305.69.90.990W`</td><td>Los demas</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="03057"><td>`0305.7`</td><td>-Aletas, cabezas, colas, vejigas natatorias y demás despojos comestibles de pescado:</td><td /><td /><td /><td /></tr>
    <tr id="03057100"><td>`0305.71.00`</td><td>--Aletas de tiburón</td><td /><td /><td /><td /></tr>
    <tr id="030571001"><td>`0305.71.00.1`</td><td>Secas, incluso saladas, sin ahumar</td><td /><td /><td /><td /></tr>
    <tr id="sim-03057100110"><td>`0305.71.00.110G`</td><td>De Gatuzo (Mustelus schmitti)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03057100120"><td>`0305.71.00.120K`</td><td>De Caz?n (Galeorhinus galeus)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03057100130"><td>`0305.71.00.130N`</td><td>De Tiburón espinoso (Squalus acanthias)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03057100140"><td>`0305.71.00.140R`</td><td>De Pez Angel (Squatina spp.)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03057100150"><td>`0305.71.00.150V`</td><td>De los demas tiburones de las familias Carcharhinidae, Cetorhinidae, Lamnidae, Odontaspididae, Sphyrnidae.</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03057100190"><td>`0305.71.00.190H`</td><td>Los demás</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="030571009"><td>`0305.71.00.9`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="0305710091"><td>`0305.71.00.91`</td><td>Cazones y demas escualos</td><td /><td /><td /><td /></tr>
    <tr id="sim-03057100911"><td>`0305.71.00.911C`</td><td>De gatuzo (Mustelus schmitti)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03057100912"><td>`0305.71.00.912E`</td><td>De cazon (Galeorhinus galeus)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03057100913"><td>`0305.71.00.913G`</td><td>De tiburon espinoso (Squalus acanthias)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03057100914"><td>`0305.71.00.914J`</td><td>De pez Angel (Squatina spp.)</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03057100915"><td>`0305.71.00.915L`</td><td>De los demas tiburones de las familias Carcharhinidae, Cetorhinidae, Lamnidae, Odontaspididae, Sphyrnidae.</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03057100919"><td>`0305.71.00.919V`</td><td>Los demas</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="sim-03057100990"><td>`0305.71.00.990B`</td><td>Los demas</td><td>9</td><td>0</td><td>9</td><td>0</td></tr>
    <tr id="03057200"><td>`0305.72.00`</td><td>--Cabezas, colas y vejigas natatorias, de pescado</td><td /><td /><td /><td /></tr>
    <tr id="030572001"><td>`0305.72.00.1`</td><td>De cazones y demas escualos</td><td /><td /><td /><td /></tr>
    <tr id="sim-03057200110"><td>`0305.72.00.110U`</td><td>De gatuzo (Mustelus schmitti)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057200120"><td>`0305.72.00.120X`</td><td>De cazon (Galeorhinus galeus)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057200130"><td>`0305.72.00.130A`</td><td>De tiburon espinoso (Squalus acanthias)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057200140"><td>`0305.72.00.140D`</td><td>De pez Angel (Squatina spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057200150"><td>`0305.72.00.150G`</td><td>De los demas tiburones de las familias Carcharhinidae, Cetorhinidae, Lamnidae, Odontaspididae, Sphyrnidae.</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057200190"><td>`0305.72.00.190V`</td><td>Los demas</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057200900"><td>`0305.72.00.900J`</td><td>Los demas</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="03057900"><td>`0305.79.00`</td><td>--Los demás</td><td /><td /><td /><td /></tr>
    <tr id="030579001"><td>`0305.79.00.1`</td><td>De cazones y demas escualos</td><td /><td /><td /><td /></tr>
    <tr id="sim-03057900110"><td>`0305.79.00.110C`</td><td>De gatuzo (Mustelus schmitti)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057900120"><td>`0305.79.00.120F`</td><td>De cazon (Galeorhinus galeus)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057900130"><td>`0305.79.00.130J`</td><td>De tiburon espinoso (Squalus acanthias)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057900140"><td>`0305.79.00.140M`</td><td>De pez Angel (Squatina spp.)</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057900150"><td>`0305.79.00.150Q`</td><td>De los demas tiburones de las familias Carcharhinidae, Cetorhinidae, Lamnidae, Odontaspididae, Sphyrnidae.</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057900190"><td>`0305.79.00.190D`</td><td>Los demas</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
    <tr id="sim-03057900900"><td>`0305.79.00.900T`</td><td>Los demas</td><td>9</td><td>0</td><td>7</td><td>0.75</td></tr>
  </tbody>
</table>

## Sufijos de valor

**03.05**

* `AA` IG 11 MARCA
* `AI` IG 11 CODIGO DE PRODUCTO O ARTICULO
* `AJ` IG 11 PRESENTACION

**0305.20.10.000A**

* `NA01` R. AHUMADO.
* `NA02` R. EN SALMUERA.
* `NA03` R. SALADO.

**0305.20.90.100J**

* `NA01` R. EN SALMUERA.
* `NA02` R. SALADO.

**0305.20.90.900C**

* `NA01` R. AHUMADO.
* `NA02` R. EN SALMUERA.
* `NA03` R. SALADO.

**0305.39.00.915A**

* `NA01` R. TIBURON BACOTA (CARCHARHINUS BRACHYURUS)
* `NA02` R. TIBURON PEREGRINO (CETORHINUS MAXIMUS)
* `NA03` R. TIBURON SARDINERO (LAMNA NASUS)
* `NA04` R. TIBURON ESCALANDRUN (CARCHARIAS TAURUS)
* `NA05` R. TIBURON MARTILLO (SPHYRNA ZYGAENA)
* `NA06` R. TIBURON AZUL (PRIONACE GLAUCA)

**0305.41.00.100L**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.41.00.900E**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.42.00.000T**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.10.000L**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.100V**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.200A**

* `NA01` R. FILETES
* `NB01` R. SIN ESPINAS

**0305.49.90.410P**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.420T**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.430W**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.440Z**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.450C**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.460F**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.470J**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.480M**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.490Q**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.500R**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.600X**

* `NA01` R. FILETES.
* `NB01` R. SIN ESPINAS.

**0305.49.90.935J**

* `NA01` R. TIBURON BACOTA (CARCHARHINUS BRACHYURUS)
* `NA02` R. TIBURON PEREGRINO (CETORHINUS MAXIMUS)
* `NA03` R. TIBURON SARDINERO (LAMNA NASUS)
* `NA04` R. TIBURON ESCALANDRUN (CARCHARIAS TAURUS)
* `NA05` R. TIBURON MARTILLO (SPHYRNA ZYGAENA)
* `NA06` R. TIBURON AZUL (PRIONACE GLAUCA)

**0305.51.00.000V**

* `NA01` R. SALADO.

**0305.52.00.000G**

* `NA01` R. SALADO.

**0305.53**

* `SA01` R. SALADO.

**0305.59.00.150M**

* `NA01` R. TIBURON BACOTA (CARCHARHINUS BRACHYURUS)
* `NA02` R. TIBURON PEREGRINO (CETORHINUS MAXIMUS)
* `NA03` R. TIBURON SARDINERO (LAMNA NASUS)
* `NA04` R. TIBURON ESCALANDRUN (CARCHARIAS TAURUS)
* `NA05` R. TIBURON MARTILLO (SPHYRNA ZYGAENA)
* `NA06` R. TIBURON AZUL (PRIONACE GLAUCA)

**0305.59.00.990U**

* `NA01` R. SALADO.
* `NB01` R. ALETAS.

**0305.61.00.000J**

* `NA01` R. EN SALMUERA.

**0305.62.00.000W**

* `NA01` R. EN SALMUERA.

**0305.63.00.110R**

* `NA01` R. EN SALMUERA.
* `NB01` R. ACONDICIONADAS EN FORMA DE CORONA.
* `NC01` R. EN TAMBORES.

**0305.63.00.190T**

* `NA01` R. EN SALMUERA.
* `NB01` R. SIN CABEZA Y SIN VISCERAS.
* `NC01` R. ACONDICIONADAS EN FORMA DE CORONA.
* `ND01` R. EN TAMBORES.

**0305.63.00.990L**

* `NA01` R. EN SALMUERA.
* `NB01` R. SIN CABEZA Y SIN VISCERAS.
* `NC01` R. ACONDICIONADAS EN FORMA DE CORONA.

**0305.69.90.915F**

* `NA01` R. TIBURON BACOTA (CARCHARHINUS BRACHYURUS)
* `NA02` R. TIBURON PEREGRINO (CETORHINUS MAXIMUS)
* `NA03` R. TIBURON SARDINERO (LAMNA NASUS)
* `NA04` R. TIBURON ESCALANDRUN (CARCHARIAS TAURUS)
* `NA05` R. TIBURON MARTILLO (SPHYRNA ZYGAENA)
* `NA06` R. TIBURON AZUL (PRIONACE GLAUCA)

**0305.71.00.150V**

* `NA01` R. TIBURON BACOTA (CARCHARHINUS BRACHYURUS)
* `NA02` R. TIBURON PEREGRINO (CETORHINUS MAXIMUS)
* `NA03` R. TIBURON SARDINERO (LAMNA NASUS)
* `NA04` R. TIBURON ESCALANDRUN (CARCHARIAS TAURUS)
* `NA05` R. TIBURON MARTILLO (SPHYRNA ZYGAENA)
* `NA06` R. TIBURON AZUL (PRIONACE GLAUCA)

**0305.71.00.915L**

* `NA01` R. TIBURON BACOTA (CARCHARHINUS BRACHYURUS)
* `NA02` R. TIBURON PEREGRINO (CETORHINUS MAXIMUS)
* `NA03` R. TIBURON SARDINERO (LAMNA NASUS)
* `NA04` R. TIBURON ESCALANDRUN (CARCHARIAS TAURUS)
* `NA05` R. TIBURON MARTILLO (SPHYRNA ZYGAENA)
* `NA06` R. TIBURON AZUL (PRIONACE GLAUCA)

**0305.72.00.150G**

* `NA01` R. TIBURON BACOTA (CARCHARHINUS BRACHYURUS)
* `NA02` R. TIBURON PEREGRINO (CETORHINUS MAXIMUS)
* `NA03` R. TIBURON SARDINERO (LAMNA NASUS)
* `NA04` R. TIBURON ESCALANDRUN (CARCHARIAS TAURUS)
* `NA05` R. TIBURON MARTILLO (SPHYRNA ZYGAENA)
* `NA06` R. TIBURON AZUL (PRIONACE GLAUCA)

**0305.79.00.150Q**

* `NA01` R. TIBURON BACOTA (CARCHARHINUS BRACHYURUS)
* `NA02` R. TIBURON PEREGRINO (CETORHINUS MAXIMUS)
* `NA03` R. TIBURON SARDINERO (LAMNA NASUS)
* `NA04` R. TIBURON ESCALANDRUN (CARCHARIAS TAURUS)
* `NA05` R. TIBURON MARTILLO (SPHYRNA ZYGAENA)
* `NA06` R. TIBURON AZUL (PRIONACE GLAUCA)

**0305.79.00.900T**

* `NA01` R. ALETAS DE RAYA (Rajidae).
* `NA02` R. ALETAS DE PECES OCEOS (Osteocitos).


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