Subheading · Chapter 03 · Heading 0302
0302.92: Livers, roes, milt, fish fins, heads, tails, maws and other: shark fins
Official description Shark fins
Subheading 0302.92 belongs to heading 0302 (fish, fresh or chilled) in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0302 92 00 00 Shark fins 8%
- 0302 92 00 10 Of dogfish of the species squalus acanthias 8%
- 0302 92 00 20 Of dogfish of the species scyliorhinus spp. 8%
- 0302 92 00 90 Other 8%
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) | — | 8% |
| 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–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | 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–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–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Iceland agreement | Iceland | 1.8% – 2.4% |
| UK–Norway agreement | Norway | 1.8% – 2.4% |
| DCTS Standard | Indonesia | 2.1% – 2.8% |
UK: imports by month
Same subheading in other tariffs
EU 8% Third-country duty 1 tariff line 
Türkiye 30% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 15% General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan 2.5% General (MFN) 1 tariff line 
Taiwan 17.5% General (MFN) 1 tariff line 
GCC Free General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$9kUS$9k+US$70k+US$158k+> US$832k
Exports: 18
- Morocco: US$832k
- Mauritania: US$158k
- Indonesia: US$121k
- Netherlands: US$75k
- France: US$70k
- Russia: US$28k
- Senegal: US$18k
- Egypt: US$10k
- Bangladesh: US$9k
- Kenya: US$9k
- Denmark: US$7k
- Italy: US$6k
- Ireland: US$5k
- Sweden: US$3k
- Brazil: US$3k
- Malaysia: US$2k
- Japan: US$2k
- United Arab Emirates: US$300
Trade value (US$) no reported trade < US$9kUS$9k+US$30k+US$170k+> US$2m
Imports: 24
- Singapore: US$2m
- Hong Kong SAR China: US$829k
- Senegal: US$170k
- Thailand: US$156k
- Italy: US$33k
- Kyrgyzstan: US$30k
- Kazakhstan: US$28k
- Curaçao: US$24k
- China: US$18k
- United Kingdom: US$12k
- United Arab Emirates: US$10k
- Canada: US$9k
- Aruba: US$8k
- Belgium: US$6k
- Germany: US$4k
- Latvia: US$2k
- Austria: US$2k
- Norway: US$1k
- Japan: US$900
- Spain: US$800
- Seychelles: US$700
- Luxembourg: US$300
- Tanzania: US$300
- Jordan: US$200
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Morocco | US$832k | 23.4% |
| 2 |  Mauritania | US$158k | 4.4% |
| 3 |  Indonesia | US$121k | 3.4% |
| 4 |  Netherlands | US$75k | 2.1% |
| 5 |  France | US$70k | 2% |
| 6 |  Russia | US$28k | 0.8% |
| 7 |  Senegal | US$18k | 0.5% |
| 8 |  Egypt | US$10k | 0.3% |
| 9 |  Bangladesh | US$9k | 0.2% |
| 10 |  Kenya | US$9k | 0.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Singapore | US$2m | 62.2% |
| 2 |  Hong Kong SAR China | US$829k | 23.3% |
| 3 | Senegal | US$170k | 4.8% |
| 4 |  Thailand | US$156k | 4.4% |
| 5 |  Italy | US$33k | 0.9% |
| 6 |  Kyrgyzstan | US$30k | 0.9% |
| 7 |  Kazakhstan | US$28k | 0.8% |
| 8 |  Curaçao | US$24k | 0.7% |
| 9 |  China | US$18k | 0.5% |
| 10 | United Kingdom | US$12k | 0.3% |
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
- 44number of duty-free countries (MFN)
- 55%highest: Iran, Türkiye, Barbados
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 | 8% | 2023 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahrain | 0% | 2023 | |
| Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 40% | 2022 · HS 2017 | |
 Belarus | 8% | 2021 · HS 2017 | |
 Belize | 40% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 10% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 15% | 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 | 12% | 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 | 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) | 8% | 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 | 10% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 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 | 55% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 40% | 2023 | |
| Japan | 2.5% | 2023 | |
 Jordan | 5% | 2023 | |
| Kazakhstan | 0% | 2023 | |
| Kenya | 35% | 2023 | |
 Kuwait | 0% | 2023 | |
| Kyrgyzstan | 8% | 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 | 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 | 10% | 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 | 10% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 7% | 2023 | |
 Qatar | 0% | 2023 | |
| Russia | 8% | 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% | 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 | 8% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 10% | 2023 · HS 2017 | |
 Vietnam | 15% | 2023 | |
 Yemen | 25% | 2017 · HS 2017 | |
 Zambia | 40% | 2023 | |
 Zimbabwe | 0.4% | 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
- 03418 Other fish, fresh/chilled (excluding livers & roes)
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 04291 Other wild fish, live, fresh or chilled04292 Other farmed fish, live, fresh or chilled
- ISIC Rev. 4 activity
- 0311 Marine fishing0312 Freshwater fishing0321 Marine aquaculture0322 Freshwater aquaculture
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0302.92 | unchanged |
| 2012 | 0302.81 | changed |
| 2007 | 0302.65 | changed |
| 2002 | 0302.65 | changed |
| 1996 | 0302.65 | changed |
| 1992 | 0302.65 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
Code history
Since 2017; before, these goods were classified under 0302.81.
The UK Global Tariff divides subheading 0302.92 into 3 tariff lines; the duty is 8%.
Subheading 0302.92 is a single line in the EU Combined Nomenclature, where the duty is 8%.
162 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 8%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In 2024, countries exported these goods worth US$4m (−32.8% year on year).
The largest exporter was Morocco (US$832k), followed by Mauritania.
Questions and answers
What is the HS code for livers, roes, milt, fish fins, heads, tails, maws and other: shark fins?
Livers, roes, milt, fish fins, heads, tails, maws and other: shark fins fall under HS subheading 0302.92, part of heading 0302, in section I of the Harmonized System.
What is the import duty on livers, roes, milt, fish fins, heads, tails, maws… in the UK?
Under the UK Global Tariff, imports under 0302.92 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on livers, roes, milt, fish fins, heads, tails, maws… in the EU?
Under the EU Combined Nomenclature, imports under 0302.92 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most livers, roes, milt, fish fins, heads, tails, maws…?
Morocco, with US$832k in 2024 (23.4% of world exports).
Which countries can export these goods to the UK duty-free?
162 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 8% 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.