Subheading · Chapter 03 · Heading 0302
0302.91: Livers, roes and milt
0302.91 is a six-digit subheading of heading 0302, fish, fresh or chilled, chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0302 91 00 00 Livers, roes and milt 10%
- 0302 91 00 10 Of herring (clupea harengus, clupea pallasii) 10%
- 0302 91 00 30 Of salmon 10%
- 0302 91 00 40 Of pike 10%
- 0302 91 00 50 Of atlantic bigeye tuna (thunnus obesus) 10%
- Other 10%
- 0302 91 00 96 Hard fish roes, for processing 10%
- 0302 91 00 97 Other 10%
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
Import requirements 5
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- 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 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
- Import controlImport control - CITES
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 10% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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–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–Norway agreement | Norway | 3% |
| DCTS Standard | Indonesia | 3.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 France | £35k | 44.6% | -74.1% |
 Iceland | £25k | 32.4% | +72% |
 Ireland | £11k | 13.9% | -6.6% |
 Norway | £4k | 4.9% | — |
 Faroe Islands | £2k | 2.4% | -83% |
 India | £1k | 1.8% | — |
 Italy | £0 | 0% | -100% |
Same subheading in other tariffs
EU 10% Third-country duty 1 tariff line 
Türkiye 30% Third-country duty 1 tariff line 
USA Free – 15% General (MFN) 2 tariff lines · average 7.5% 
Canada 3% Third-country duty 2 tariff lines 
Mexico 15% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 2 tariff lines 
Argentina 9% Third-country duty 3 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan 3.5% – 10% Third-country duty 3 tariff lines · average 6.4% 
Taiwan 15% – 27% Third-country duty 2 tariff lines · average 21% 
GCC Free Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$29kUS$29k+US$590k+US$2m+> US$4m
Exports: 64
- China: US$8m
- Finland: US$4m
- Denmark: US$4m
- Norway: US$3m
- United States: US$3m
- Italy: US$2m
- Japan: US$2m
- Bulgaria: US$2m
- Spain: US$2m
- France: US$1m
- Australia: US$1m
- Iceland: US$1m
- Sweden: US$1m
- Germany: US$598k
- Estonia: US$590k
- Belgium: US$499k
- Morocco: US$479k
- Greece: US$377k
- Poland: US$362k
- Canada: US$339k
- United Kingdom: US$333k
- Netherlands: US$326k
- Mauritania: US$142k
- Thailand: US$129k
- Latvia: US$120k
- Iran: US$119k
- Taiwan: US$81k
- Luxembourg: US$68k
- Portugal: US$36k
- Ukraine: US$29k
- Romania: US$27k
- Armenia: US$23k
- South Korea: US$22k
- Greenland: US$22k
- United Arab Emirates: US$17k
- Czechia: US$12k
- Croatia: US$12k
- Senegal: US$9k
- Pakistan: US$9k
- Singapore: US$9k
- Indonesia: US$9k
- Ireland: US$8k
- Panama: US$8k
- Peru: US$5k
- Belarus: US$5k
- Myanmar (Burma): US$5k
- Tunisia: US$5k
- Brazil: US$4k
- Hungary: US$4k
- Bangladesh: US$3k
- Hong Kong SAR China: US$2k
- Ecuador: US$2k
- Switzerland: US$1k
- New Zealand: US$600
- Russia: US$500
- Türkiye: US$500
- Argentina: US$300
- Malaysia: US$300
- Austria: US$100
- Malta: US$100
Trade value (US$) no reported trade < US$52kUS$52k+US$447k+US$2m+> US$4m
Imports: 81
- Taiwan: US$7m
- Latvia: US$4m
- Japan: US$4m
- Denmark: US$3m
- France: US$3m
- Sweden: US$3m
- Germany: US$2m
- Canada: US$2m
- Spain: US$2m
- United States: US$1m
- Estonia: US$1m
- Portugal: US$1m
- Singapore: US$910k
- Hong Kong SAR China: US$858k
- Lithuania: US$775k
- Italy: US$588k
- Norway: US$566k
- Romania: US$504k
- Iceland: US$480k
- Saudi Arabia: US$447k
- Belgium: US$442k
- Finland: US$427k
- United Kingdom: US$373k
- South Korea: US$283k
- Thailand: US$260k
- Czechia: US$256k
- Greece: US$241k
- Netherlands: US$164k
- Ireland: US$142k
- Armenia: US$119k
- Slovakia: US$94k
- China: US$92k
- Hungary: US$87k
- Switzerland: US$84k
- Tunisia: US$83k
- Indonesia: US$76k
- Luxembourg: US$74k
- Cambodia: US$62k
- Malaysia: US$57k
- Poland: US$52k
- Maldives: US$47k
- Australia: US$38k
- Ukraine: US$37k
- United Arab Emirates: US$35k
- Morocco: US$33k
- Croatia: US$33k
- Colombia: US$30k
- Macao SAR China: US$28k
- Russia: US$23k
- Austria: US$22k
- Bahamas: US$12k
- Slovenia: US$11k
- Israel: US$11k
- Mexico: US$8k
- Bermuda: US$8k
- Dominican Republic: US$7k
- Cyprus: US$6k
- Bahrain: US$5k
- Guatemala: US$5k
- New Zealand: US$5k
Import duty on this product around the world 151
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
- 39number of duty-free countries (MFN)
- 44%highest: Türkiye, Barbados, Belize
151
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 20% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahrain | 0% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 40% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 40% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 15% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 10% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 20% | 2023 | |
| Canada | 3% | 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 | 5% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 0% | 2023 · HS 2017 | |
 Dominica | 40% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 5% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 10% | 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 | |
 Guatemala | 5% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 40% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 5% | 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 | 40% | 2023 | |
| Japan | 6.4% | 3.5% – 10% | 2023 |
 Jordan | 5% | 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 | 0.3%* | 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 | 5% | 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 | 5% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 0% | 2023 | |
 Pakistan | 11% | 2023 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 5% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 10% | 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 | 5% | 2023 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 40% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
| Switzerland | 0.3%* | 2023 | |
 Tanzania | 25% | 2023 | |
 Thailand | 0% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
| Türkiye | 44% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 0% | 2023 | |
| United Kingdom | 10% | 2023 | |
| United States | 7.5% | 0% – 15% | 2023 |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 10% | 2023 · HS 2017 | |
 Vietnam | 20% | 2023 | |
 Yemen | 25% | 2017 · HS 2017 | |
 Zambia | 40% | 2023 | |
 Zimbabwe | 0.2% | 0% – 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
- 03419 Fish livers & roes, fresh/chilled
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21225 Fish livers and roes, fresh or chilled
- ISIC Rev. 4 activity
- 1020 Processing and preserving of fish, crustaceans and molluscs
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0302.91 | unchanged |
| 2012 | 0302.90 | changed |
| 2007 | 0302.70 | changed |
| 2002 | 0302.70 | changed |
| 1996 | 0302.70 | changed |
| 1992 | 0302.70 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Code history
Since 2017; before, these goods were classified under 0302.90.
In the UK Global Tariff, subheading 0302.91 covers 6 tariff lines and the duty is 10%.
The EU Combined Nomenclature has one tariff line for subheading 0302.91; the duty is 10%.
Goods from 170 countries can enter the UK at a preferential rate instead of the standard 10%; 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 £78.4k (down 55% on the year before), at an average of £13.83 per kg; France supplied 45%, followed by Iceland.
World trade in these goods reached US$41m in 2024, down 1.3% on 2023.
China was the largest exporter with 20.6% of the total, ahead of Finland.
Products classified here
Questions and answers
What is the HS code for livers, roes and milt?
Livers, roes and milt fall under HS subheading 0302.91, part of heading 0302, in section I of the Harmonized System.
What is the import duty on livers, roes and milt in the UK?
Under the UK Global Tariff, imports under 0302.91 from countries without a preferential agreement are charged at 10%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on livers, roes and milt in the EU?
Under the EU Combined Nomenclature, imports under 0302.91 from countries without a preferential agreement are charged at 10%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most livers, roes and milt?
China, with US$8m in 2024 (20.6% 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 10% 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 France (45%), Iceland (32%) and Ireland (14%), out of total imports of £78.4k.
Typical products
Everyday names, not part of the legal text.