Subheading · Chapter 03 · Heading 0303
0303.63: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
Frozen whole cod
0303.63 is the HS subheading for frozen whole cod, under heading 0303 in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0303 63 00 00 Cod (gadus morhua, gadus ogac, gadus macrocephalus)
- 0303 63 10 00 Of the species gadus morhua 12%
- 0303 63 10 10 For processing 12%
- 0303 63 10 90 Other 12%
- 0303 63 30 00 Of the species gadus ogac 12%
- 0303 63 30 10 For processing 12%
- 0303 63 30 90 Other 12%
- 0303 63 90 00 Of the species gadus macrocephalus 12%
- 0303 63 90 10 For processing 12%
- 0303 63 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 3 of 6 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
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 12% |
| 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–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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Norway | £47.7m | 89.2% | -13% |
 Faroe Islands | £3.2m | 6% | -9.5% |
 Portugal | £2.1m | 3.9% | +39.3% |
 United States | £246k | 0.5% | +128.1% |
 Ireland | £132k | 0.2% | +32% |
 Canada | £68k | 0.1% | — |
 Russia | £9k | 0% | — |
 Iceland | £7k | 0% | -91.7% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$497.9kUS$497.9k+US$5m+US$90.6m+> US$248.8m
Exports: 61
- Russia: US$726.7m
- Norway: US$248.8m
- United States: US$163.3m
- Denmark: US$141.9m
- Greenland: US$124.2m
- Netherlands: US$90.6m
- Sweden: US$82.8m
- Portugal: US$79.7m
- Spain: US$29.2m
- South Korea: US$20.6m
- Iceland: US$19m
- Poland: US$10.8m
- Germany: US$5.9m
- Latvia: US$5.8m
- Japan: US$5m
- Lithuania: US$4.7m
- Canada: US$3.4m
- Hong Kong SAR China: US$2.6m
- China: US$2m
- Malta: US$1.4m
- Singapore: US$1.2m
- Estonia: US$1.2m
- Belgium: US$1.1m
- Romania: US$1m
- France: US$738.1k
- United Arab Emirates: US$692.1k
- Thailand: US$647.5k
- Bulgaria: US$573.7k
- Brazil: US$497.9k
- United Kingdom: US$271.2k
- Italy: US$238k
- Ireland: US$223.9k
- Czechia: US$132.6k
- Indonesia: US$96k
- Chile: US$63.7k
- New Zealand: US$61.3k
- Bosnia & Herzegovina: US$56.5k
- Türkiye: US$39.7k
- India: US$35.1k
- Pakistan: US$31.2k
- Philippines: US$30.9k
- Kazakhstan: US$28.1k
- Malaysia: US$25.5k
- Greece: US$18.3k
- Australia: US$16.7k
- Morocco: US$14.1k
- Luxembourg: US$12.7k
- Ukraine: US$5.9k
- Nigeria: US$5.3k
- Slovenia: US$2k
- Austria: US$1.7k
- Argentina: US$1.2k
- Guyana: US$900
- Angola: US$300
- Hungary: US$300
- Sri Lanka: US$200
- South Africa: US$200
- Croatia: US$100
- Switzerland: US$0
- Finland: US$0
Trade value (US$) no reported trade < US$59.5kUS$59.5k+US$1.3m+US$30.5m+> US$125.2m
Imports: 129
- China: US$685.4m
- Portugal: US$162.7m
- Norway: US$138.6m
- Poland: US$125.2m
- Denmark: US$117.5m
- United Kingdom: US$79m
- Brazil: US$55m
- Netherlands: US$52.6m
- Vietnam: US$51.2m
- Lithuania: US$42.3m
- South Korea: US$37m
- Spain: US$34.1m
- Indonesia: US$30.5m
- Sweden: US$23.8m
- Latvia: US$20.6m
- Japan: US$20.5m
- United States: US$19.1m
- Canada: US$12.7m
- France: US$11.5m
- Italy: US$10.1m
- Thailand: US$7.5m
- Switzerland: US$3.9m
- Hong Kong SAR China: US$3.6m
- Germany: US$3.1m
- Iceland: US$3.1m
- Ukraine: US$2.9m
- Ireland: US$2.8m
- Greenland: US$2.8m
- Belgium: US$2.4m
- Luxembourg: US$2.3m
- Singapore: US$2m
- Bulgaria: US$1.3m
- Qatar: US$820k
- United Arab Emirates: US$766.9k
- Macao SAR China: US$736.8k
- Greece: US$654.8k
- Malaysia: US$647.9k
- Australia: US$626k
- Malta: US$533k
- Maldives: US$488.3k
- Angola: US$480.3k
- Austria: US$372k
- India: US$371.2k
- Andorra: US$339.6k
- Philippines: US$299.2k
- Mexico: US$258.7k
- Slovakia: US$241.5k
- San Marino: US$233k
- Czechia: US$212.1k
- South Africa: US$201.5k
- Mozambique: US$195k
- Kazakhstan: US$167.2k
- Taiwan: US$165k
- Brunei: US$130.6k
- Finland: US$120k
- Bahamas: US$106.4k
- Cyprus: US$98.4k
- Serbia: US$91.4k
- Timor-Leste: US$76k
- Türkiye: US$75.1k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Russia | US$726.7m | 40.9% |
| 2 | Norway | US$248.8m | 14% |
| 3 | United States | US$163.3m | 9.2% |
| 4 |  Denmark | US$141.9m | 8% |
| 5 |  Greenland | US$124.2m | 7% |
| 6 |  Netherlands | US$90.6m | 5.1% |
| 7 |  Sweden | US$82.8m | 4.7% |
| 8 | Portugal | US$79.7m | 4.5% |
| 9 |  Spain | US$29.2m | 1.6% |
| 10 |  South Korea | US$20.6m | 1.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$685.4m | 38.6% |
| 2 | Portugal | US$162.7m | 9.2% |
| 3 | Norway | US$138.6m | 7.8% |
| 4 |  Poland | US$125.2m | 7% |
| 5 | Denmark | US$117.5m | 6.6% |
| 6 | United Kingdom | US$79m | 4.4% |
| 7 |  Brazil | US$55m | 3.1% |
| 8 | Netherlands | US$52.6m | 3% |
| 9 |  Vietnam | US$51.2m | 2.9% |
| 10 |  Lithuania | US$42.3m | 2.4% |
In the UK Global Tariff, subheading 0303.63 covers 6 tariff lines and the duty is 12%.
The EU Combined Nomenclature divides subheading 0303.63 into 3 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 frozen whole cod worth £53.5m (down 15% on the year before), at an average of £8.07 per kg; Norway supplied 89%, followed by Faroe Islands.
World trade in frozen whole cod reached US$1.8bn in 2024, up 0.7% on 2023.
Russia was the largest exporter with 40.9% of the total, ahead of Norway.
Products classified here
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 0303.63, part of heading 0303, 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 0303.63 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 0303.63 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…?
Russia, with US$726.7m in 2024 (40.9% of world exports).
Which countries can export frozen whole cod 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 frozen whole cod?
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 frozen whole cod from?
In the 12 months to August 2026, the largest suppliers were Norway (89%), Faroe Islands (6%) and Portugal (4%), out of total imports of £53.5m.
Typical products
Everyday names, not part of the legal text.