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.
