Close, but not caviar: Sushi King wins tax dispute over imported fish roe

The High Court in Kuala Lumpur ruled that tobiko, masago, and frozen mentaiko, commonly used on sushi, are culinary garnishes and not luxury caviar substitutes, thereby exempting them from an 8% caviar substitute import tariff.

Judge Norliza Othman upheld a previous tribunal decision in favor of Sushi King Sdn Bhd, emphasizing that preparation methods do not alone reclassify these roe as caviar substitutes.

According to the ruling, caviar substitutes have a specific classification involving methods that mimic sturgeon caviar, a determination supported by World Customs Organisation guidelines.

KUALA LUMPUR, Oct 14 — The seasoned fish eggs commonly served on sushi rolls are culinary garnishes rather than luxury caviar substitutes under customs law, the High Court has ruled.

Judge Norliza Othman dismissed an appeal by the Customs Department director-general against a Customs Appeal Tribunal decision that favoured restaurant chain Sushi King Sdn Bhd regarding the classification of imported tobiko (flying fish roe), masago (capelin roe), and frozen mentaiko (pollock roe), NST reported.

The decision confirms that the three products attract zero import duty as prepared or preserved fish, sparing the restaurant operator an 8 per cent tariff imposed on caviar substitutes.

Customs argued that cleaning, seasoning, colouring, and freezing the roe qualified them as caviar substitutes under the Customs Duties Order 2017, contending that consumption methods should not influence tariff classifications.

Sushi King maintained that the roe was imported exclusively as garnishes in Japanese dining and was never marketed or consumed as an alternative to sturgeon caviar.

Norliza agreed, holding that preparation methods alone do not transform everyday fish eggs into a luxury caviar alternative.

“Fish roe is a wide, all-encompassing term used to describe fish eggs, but not all fish roe is caviar or a caviar substitute.

“In this regard, caviar substitute is a very specific subset of fish roe based on its origin, methods of consumption and method of processing, which aims to mimic sturgeon caviar,” she said in written grounds published yesterday.

Citing World Customs Organisation guidelines, the judge held that caviar substitutes must be prepared and consumed in the manner of caviar, concluding that the tribunal had properly assessed the culinary reality of the products before setting aside the department’s tariff rulings.

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吉隆坡高等法院裁定，寿司上常用的飞鱼籽、鱼籽和冷冻明太子是烹饪装饰物，而不是高档鱼子酱的替代品，因此免除了 8% 的鱼子酱替代品进口关税。

诺丽莎·奥斯曼法官维持了之前有利于寿司王有限公司的法庭裁决，强调仅凭制备方法并不能将这些鱼卵重新归类为鱼子酱替代品。

根据该裁决，鱼子酱替代品有特定的分类，涉及模仿鲟鱼子酱的方法，这一认定得到了世界海关组织准则的支持。

吉隆坡，10 月 14 日讯——高等法院裁定，寿司卷上常见的调味鱼子是烹饪装饰，而不是海关法规定的高档鱼子酱替代品。

据《新海峡时报》报道，诺丽莎·奥斯曼法官驳回了海关总署署长对海关上诉法庭裁决的上诉。该裁决有利于连锁餐厅 Sushi King Sdn Bhd，涉及进口飞鱼籽、毛鳞鱼籽和冷冻明太子（鳕鱼籽）的分类。

该决定确认这三种产品作为加工或保藏鱼类可享受零进口关税，从而使餐厅经营者免于缴纳对鱼子酱替代品征收的 8% 关税。

海关方面认为，根据 2017 年海关关税令，对鱼卵进行清洗、调味、着色和冷冻处理，使其符合鱼子酱替代品的条件，并辩称消费方式不应影响关税分类。

寿司王坚称，鲟鱼子仅作为日本餐饮的装饰物进口，从未作为鲟鱼子酱的替代品进行销售或食用。

Norliza对此表示赞同，认为仅仅是加工方法并不能将普通的鱼卵变成高档鱼子酱的替代品。

“鱼卵是一个涵盖范围很广的术语，用来描述鱼卵，但并非所有的鱼卵都是鱼子酱或鱼子酱的替代品。

“就此而言，鱼子酱替代品是根据其来源、食用方法和加工方法划分的一个非常特殊的鱼卵子集，旨在模仿鲟鱼子酱，”她在昨天发表的书面声明中说。

法官援引世界海关组织的指导方针，认为鱼子酱替代品必须按照鱼子酱的方式制备和食用，并得出结论，法庭在撤销该部门的关税裁决之前，已对这些产品的烹饪实际情况进行了适当的评估。

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