Subheading · Chapter 03 · Heading 0302

0302.51

0302.51: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0302.51 is a six-digit subheading of heading 0302, fish, fresh or chilled, chapter 03.

What you pay

Importing into UK

Customs duty 12% standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 2 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 51 00 00 Cod (gadus morhua, gadus ogac, gadus macrocephalus)
  2. 0302 51 10 00 Of the species gadus morhua 12%
  3. 0302 51 10 20 For processing 12%
  4. 0302 51 10 80 Other 12%
  5. 0302 51 90 00 Other 12%
  6. 0302 51 90 10 For industrial manufacture 12%
  7. 0302 51 90 90 Other 12%

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • Duty suspensionAutonomous suspension under end-use Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 2 of 4 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)—12%
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–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland 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
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
DCTS Standard Indonesia 8.5%

UK: imports by month

last 12 months£31.2m+53.4% · previous 12 months
Average import price£5.80 per kg
Jan 2024: £1.1mFeb 2024: £1.4mMar 2024: £1.3mApr 2024: £1.7mMay 2024: £1.7mJun 2024: £1.9mJul 2024: £1mAug 2024: £1mSept 2024: £1.1mOct 2024: £1.4mNov 2024: £923kDec 2024: £1.3mJan 2025: £870kFeb 2025: £2.1mMar 2025: £1.7mApr 2025: £2.1mMay 2025: £1.9mJun 2025: £3.1mJul 2025: £2mAug 2025: £1.8mSept 2025: £1.9mOct 2025: £1.9mNov 2025: £2.8mDec 2025: £1.9mJan 2026: £2.4mFeb 2026: £3mMar 2026: £3.1mApr 2026: £2.7mMay 2026: £2.5mJun 2026: £3.2mJul 2026: £2.7mAug 2026: £3.2m 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
Iceland £21.9m 70% +47.8%
Norway £5.3m 16.9% +144.6%
Faroe Islands £3.7m 11.9% +26.1%
Ireland £325k 1% -7.7%
Denmark £16k 0.1% -1.3%
France £12k 0% +235.4%
United Kingdom £9k 0% +53.8%
Netherlands £7k 0% —

Same subheading in other tariffs

World trade in 2024

0302.51 · US$697m

Trade value (US$) no reported trade < US$126kUS$126k+US$2m+US$19m+> US$110m

Exports: 57
  1. Norway: US$312m
  2. Denmark: US$110m
  3. Sweden: US$77m
  4. Iceland: US$70m
  5. Netherlands: US$59m
  6. Germany: US$19m
  7. Spain: US$11m
  8. United Kingdom: US$8m
  9. Poland: US$6m
  10. France: US$4m
  11. Peru: US$4m
  12. United States: US$3m
  13. Canada: US$3m
  14. Portugal: US$2m
  15. Belgium: US$2m
  16. China: US$2m
  17. Japan: US$1m
  18. Italy: US$919k
  19. Ireland: US$821k
  20. Cyprus: US$599k
  21. Croatia: US$498k
  22. Latvia: US$449k
  23. Greece: US$324k
  24. Czechia: US$300k
  25. New Zealand: US$215k
  26. Austria: US$204k
  27. Luxembourg: US$167k
  28. Australia: US$126k
  29. Lithuania: US$83k
  30. Russia: US$50k
  31. Greenland: US$49k
  32. Türkiye: US$43k
  33. Estonia: US$39k
  34. Singapore: US$34k
  35. Mexico: US$14k
  36. Slovakia: US$13k
  37. Mauritania: US$11k
  38. Slovenia: US$10k
  39. Saudi Arabia: US$7k
  40. Finland: US$7k
  41. Romania: US$4k
  42. Serbia: US$4k
  43. Trinidad & Tobago: US$3k
  44. Colombia: US$2k
  45. São Tomé & Príncipe: US$2k
  46. United Arab Emirates: US$2k
  47. South Africa: US$2k
  48. Morocco: US$2k
  49. Brazil: US$1k
  50. North Macedonia: US$900
  51. Sri Lanka: US$700
  52. South Korea: US$600
  53. Hungary: US$500
  54. Venezuela: US$300
  55. Bulgaria: US$100
  56. Iran: US$0
  57. Nigeria: US$0

Top exporters

RankCountryValueShare
1 Norway US$312m 44.7%
2 Denmark US$110m 15.8%
3 Sweden US$77m 11%
4 Iceland US$70m 10%
5 Netherlands US$59m 8.4%
6 Germany US$19m 2.8%
7 Spain US$11m 1.6%
8 United Kingdom US$8m 1.2%
9 Poland US$6m 0.9%
10 France US$4m 0.6%

Top importers

RankCountryValueShare
1 Netherlands US$167m 23.9%
2 Denmark US$106m 15.2%
3 Sweden US$106m 15.2%
4 Portugal US$49m 7.1%
5 Spain US$49m 7%
6 France US$48m 6.9%
7 Germany US$36m 5.2%
8 Poland US$31m 4.4%
9 United Kingdom US$19m 2.7%
10 Belgium US$16m 2.3%

Import duty on this product around the world 160

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 10%median duty
  • 54number of duty-free countries (MFN)
  • 44%highest: Türkiye, Sudan, Zambia

160

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Argentina 0% 2023 · HS 2017
Armenia 5% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahrain 0% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 0% – 40% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 20% 0% – 40% 2023
Benin 10% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 0% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 20% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 7% 2023
Colombia 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 9% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 0% 2023 · HS 2017
Dominica 20% 0% – 40% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 10% 2022
Equatorial Guinea 20% 2023
Eswatini 0% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 12% 2023
Fiji 15% 2023
French Polynesia 13% 2023
Gabon 20% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 20% 0% – 40% 2023 · HS 2012
Guatemala 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 20% 0% – 40% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 0% – 40% 2023
Japan 10% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 35% 2023
Kuwait 0% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 25% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 10% 2023
Mozambique 20% 2023
Myanmar (Burma) 10% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 11% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 10% 2023
Papua New Guinea 15% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 7% 2023
Qatar 0% 2023
Russia 5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 10% 2023
Seychelles 25% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 20% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 2.5% 0% – 5% 2023
St Lucia 20% 0% – 40% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 20% 0% – 40% 2023
Sudan 40% 2021 · HS 2017
Switzerland 0% 2023
Syria 10% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 0% 2023
Togo 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 20% 0% – 40% 2023 · HS 2012
Türkiye 44% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 12% 2023
United States 0% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 0% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 25% 2017 · HS 2017
Zambia 40% 2023
Zimbabwe 0% 2023

Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
03416 Cod, fresh/chilled (excluding livers & roes)
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
04241 Wild fish of Gadiformes, live, fresh or chilled
04242 Farmed fish of Gadiformes, live, fresh or chilled
ISIC Rev. 4 activity
0311 Marine fishing
0321 Marine aquaculture

Earlier HS editions

HSCode
20170302.51unchanged
20120302.51changed
20070302.50changed
20020302.50changed
19960302.50changed
19920302.50changed

Correspondence tables of the United Nations Statistics Division (UNSD)

In the UK Global Tariff, subheading 0302.51 covers 4 tariff lines and the duty is 12%.

The EU Combined Nomenclature divides subheading 0302.51 into 2 tariff lines; the duty is 12%.

Goods from 170 countries can enter the UK at a preferential rate instead of the standard 12%; 168 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

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

In the 12 months to August 2026, the UK imported these goods worth £31.2m (up 53% on the year before), at an average of £5.80 per kg; Iceland supplied 70%, followed by Norway.

World trade in these goods reached US$697m in 2024, up 1.8% on 2023.

Norway was the largest exporter with 44.7% of the total, ahead of Denmark.

Questions and answers

What is the HS code for cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)?

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) fall under HS subheading 0302.51, part of heading 0302, in section I of the Harmonized System.

What is the import duty on cod (Gadus morhua, Gadus ogac, Gadus… in the UK?

Under the UK Global Tariff, imports under 0302.51 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on cod (Gadus morhua, Gadus ogac, Gadus… in the EU?

Under the EU Combined Nomenclature, imports under 0302.51 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most cod (Gadus morhua, Gadus ogac, Gadus…?

Norway, with US$312m in 2024 (44.7% of world exports).

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

168 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 12% 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 Iceland (70%), Norway (17%) and Faroe Islands (12%), out of total imports of £31.2m.

Download as CSV Follow changes (RSS)