Subheading · Chapter 03 · Heading 0302

0302.32

0302.32: Yellowfin tuna (Thunnus albacares)

Subheading 0302.32 belongs to heading 0302 (fish, fresh or chilled) in chapter 03.

What you pay

Importing into UK

Customs duty 20% · specific or compound duty standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0302 32 00 00 Yellowfin tuna (thunnus albacares)
  2. 0302 32 10 00 For the industrial manufacture of products of heading 1604
  3. 0302 32 90 00 Other 20%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 4

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • Duty suspensionNon preferential duty under end-use Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 2 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Tariff lines
    on 1 of 2 lines
  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2020/1432
    Tariff lines
    on 1 of 2 lines

Import requirements 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    Cambodia, Comoros, North Korea, St Vincent & the Grenadines
    Legal act
    2014 No. 170, S.I. 2019/411
  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlControl on illegal, unreported and unregulated fishing
    Applies to goods from
    all countries except Cambodia, Comoros, St Vincent & the Grenadines
    Documents
    • C673 Importer Declaration or Re-export Certificate, as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC) 1010/2009
    • Y927 The declared goods are not concerned by Council Regulation (EC) No. 1005/2008
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—20%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free – 16.5%
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free – 6.6%
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Iceland agreement Iceland 6.6%

UK: imports by month

last 12 months£1.5m-12.8% · previous 12 months
Average import price£10.59 per kg
Jan 2024: £156kFeb 2024: £176kMar 2024: £174kApr 2024: £155kMay 2024: £188kJun 2024: £164kJul 2024: £158kAug 2024: £138kSept 2024: £137kOct 2024: £121kNov 2024: £126kDec 2024: £134kJan 2025: £139kFeb 2025: £137kMar 2025: £154kApr 2025: £131kMay 2025: £228kJun 2025: £156kJul 2025: £172kAug 2025: £105kSept 2025: £130kOct 2025: £130kNov 2025: £128kDec 2025: £167kJan 2026: £132kFeb 2026: £105kMar 2026: £129kApr 2026: £197kMay 2026: £107kJun 2026: £118kJul 2026: £101kAug 2026: £74k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Seychelles £641k 42.2% -34.1%
Sri Lanka £606k 39.9% -11.7%
Maldives £154k 10.1% +569.6%
South Africa £106k 7% +194.5%
Ireland £7k 0.5% -43.5%
Spain £3k 0.2% -64.4%
India £2k 0.1% —
Portugal £0 0% -100%

Same subheading in other tariffs

World trade in 2024

0302.32 · US$269m

Trade value (US$) no reported trade < US$246kUS$246k+US$2m+US$11m+> US$28m

Exports: 84
  1. Sri Lanka: US$36m
  2. Spain: US$29m
  3. Panama: US$28m
  4. Costa Rica: US$17m
  5. Australia: US$17m
  6. Indonesia: US$13m
  7. France: US$13m
  8. Seychelles: US$11m
  9. Philippines: US$11m
  10. Suriname: US$10m
  11. French Polynesia: US$10m
  12. Grenada: US$8m
  13. Fiji: US$8m
  14. Trinidad & Tobago: US$8m
  15. South Africa: US$7m
  16. Maldives: US$5m
  17. Netherlands: US$5m
  18. Venezuela: US$5m
  19. Mexico: US$5m
  20. Brazil: US$4m
  21. Ecuador: US$2m
  22. Canada: US$2m
  23. Marshall Islands: US$2m
  24. Vietnam: US$1m
  25. Portugal: US$1m
  26. New Caledonia: US$1m
  27. Italy: US$934k
  28. United States: US$908k
  29. Belgium: US$641k
  30. Barbados: US$630k
  31. Luxembourg: US$565k
  32. Oman: US$560k
  33. Myanmar (Burma): US$554k
  34. Norway: US$487k
  35. Japan: US$473k
  36. Denmark: US$460k
  37. Taiwan: US$422k
  38. Czechia: US$400k
  39. Greece: US$315k
  40. India: US$259k
  41. Germany: US$246k
  42. Tonga: US$227k
  43. Croatia: US$220k
  44. Côte d’Ivoire: US$216k
  45. Belize: US$147k
  46. St Vincent & the Grenadines: US$143k
  47. Morocco: US$125k
  48. Argentina: US$115k
  49. Chile: US$109k
  50. Sweden: US$87k
  51. Nicaragua: US$76k
  52. Mauritania: US$68k
  53. New Zealand: US$63k
  54. Senegal: US$61k
  55. Singapore: US$45k
  56. Slovenia: US$44k
  57. United Arab Emirates: US$34k
  58. Malta: US$25k
  59. Austria: US$22k
  60. Ireland: US$21k

Top exporters

RankCountryValueShare
1 Sri Lanka US$36m 13.2%
2 Spain US$29m 10.9%
3 Panama US$28m 10.5%
4 Costa Rica US$17m 6.4%
5 Australia US$17m 6.3%
6 Indonesia US$13m 5%
7 France US$13m 4.8%
8 Seychelles US$11m 4.2%
9 Philippines US$11m 3.9%
10 Suriname US$10m 3.7%

Top importers

RankCountryValueShare
1 United States US$162m 60.4%
2 Italy US$22m 8.1%
3 France US$19m 6.9%
4 Portugal US$9m 3.2%
5 Israel US$6m 2.3%
6 Japan US$6m 2.3%
7 Germany US$5m 2%
8 Spain US$5m 2%
9 Belgium US$5m 1.8%
10 Canada US$5m 1.7%

The UK Global Tariff divides subheading 0302.32 into 2 tariff lines; the duty is 20%.

In the EU Combined Nomenclature, subheading 0302.32 covers 2 tariff lines and the duty is 22%.

166 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 20%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £1.5m between September 2025 and August 2026 (down 13% on the year before); Seychelles supplied 42%, followed by Sri Lanka.

In 2024, countries exported these goods worth US$269m (−21.7% year on year).

The largest exporter was Sri Lanka (US$36m), followed by Spain.

Questions and answers

What is the HS code for yellowfin tuna (Thunnus albacares)?

Yellowfin tuna (Thunnus albacares) fall under HS subheading 0302.32, part of heading 0302, in section I of the Harmonized System.

What is the import duty on yellowfin tuna (Thunnus albacares) in the UK?

Under the UK Global Tariff, imports under 0302.32 from countries without a preferential agreement are charged at 20%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on yellowfin tuna (Thunnus albacares) in the EU?

Under the EU Combined Nomenclature, imports under 0302.32 from countries without a preferential agreement are charged at 22%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most yellowfin tuna (Thunnus albacares)?

Sri Lanka, with US$36m in 2024 (13.2% of world exports).

Which countries can export these goods to the UK duty-free?

166 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 20% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Seychelles (42%), Sri Lanka (40%) and Maldives (10%), out of total imports of £1.5m.