Subheading · Chapter 03 · Heading 0303

0303.91

0303.91: Livers, roes and milt

Subheading 0303.91 belongs to heading 0303 (fish, frozen, excluding fish fillets and other fish meat of heading 0304) in chapter 03.

What you pay

Importing into UK

Customs duty 10% · specific or compound duty standard rate · across 5 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. 0303 91 00 00 Livers, roes and milt
  2. 0303 91 10 00 Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate
  3. 0303 91 90 00 Other 10%
  4. 0303 91 90 10 Of atlantic bigeye tuna (thunnus obesus) 10%
  5. 0303 91 90 20 Of herring (clupea harengus, clupea pallasii) 10%
  6. Other 10%
  7. 0303 91 90 96 Hard fish roes, for processing 10%
  8. 0303 91 90 99 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 2

  • 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 5 lines

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 - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required " CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
    Tariff lines
    on 3 of 5 lines
  • 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)—10%
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
DCTS Standard Indonesia Free – 3.5%
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 – 3%
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: imports by month

last 12 months£642k+109.7% · previous 12 months
Average import price£7.60 per kg
Jan 2024: £4kFeb 2024: £7kMar 2024: £303kApr 2024: £13kMay 2024: £232kJun 2024: £40kJul 2024: £22kAug 2024: £10kSept 2024: £39kOct 2024: £25kNov 2024: £15kDec 2024: £3kJan 2025: £2kFeb 2025: £3kMar 2025: £82kApr 2025: £5May 2025: £22kJun 2025: £36kJul 2025: £58kAug 2025: £20kSept 2025: £15kOct 2025: £137kNov 2025: £64kDec 2025: £22kJan 2026: £10kFeb 2026: £38kMar 2026: £210kApr 2026: £5kMay 2026: £84kJun 2026: £7kJul 2026: £48kAug 2026: £3k 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 £486k 75.6% +128%
Norway £121k 18.8% +431.8%
Bangladesh £13k 2% +83%
China £8k 1.3% —
Myanmar (Burma) £7k 1.1% -45.9%
Ireland £5k 0.8% +415.4%
India £2k 0.4% —
Germany £186 0% —

Same subheading in other tariffs

World trade in 2024

0303.91 · US$899m

Trade value (US$) no reported trade < US$341kUS$341k+US$4m+US$20m+> US$58m

Exports: 78
  1. Russia: US$286m
  2. United States: US$268m
  3. Peru: US$58m
  4. Iceland: US$57m
  5. Norway: US$32m
  6. South Korea: US$32m
  7. Denmark: US$22m
  8. Indonesia: US$20m
  9. Japan: US$16m
  10. China: US$15m
  11. Canada: US$14m
  12. Mauritania: US$11m
  13. Poland: US$10m
  14. New Zealand: US$8m
  15. Brazil: US$8m
  16. United Kingdom: US$6m
  17. Netherlands: US$5m
  18. Spain: US$5m
  19. Australia: US$4m
  20. Chile: US$4m
  21. Taiwan: US$3m
  22. Argentina: US$2m
  23. Sweden: US$2m
  24. Finland: US$2m
  25. France: US$1m
  26. India: US$1m
  27. Vietnam: US$1m
  28. Latvia: US$839k
  29. Türkiye: US$674k
  30. Thailand: US$531k
  31. Kazakhstan: US$493k
  32. Slovakia: US$444k
  33. Senegal: US$439k
  34. Morocco: US$418k
  35. Greenland: US$389k
  36. Pakistan: US$386k
  37. Germany: US$385k
  38. Italy: US$341k
  39. Portugal: US$341k
  40. Singapore: US$338k
  41. Estonia: US$330k
  42. Hong Kong SAR China: US$253k
  43. Ecuador: US$238k
  44. South Africa: US$224k
  45. Belgium: US$142k
  46. Seychelles: US$103k
  47. Iran: US$98k
  48. Bulgaria: US$79k
  49. Armenia: US$70k
  50. Bangladesh: US$67k
  51. Lithuania: US$63k
  52. Greece: US$59k
  53. Oman: US$52k
  54. Rwanda: US$42k
  55. Romania: US$40k
  56. Malaysia: US$40k
  57. Mexico: US$40k
  58. Myanmar (Burma): US$21k
  59. Hungary: US$17k
  60. Czechia: US$13k

Top exporters

RankCountryValueShare
1 Russia US$286m 31.8%
2 United States US$268m 29.8%
3 Peru US$58m 6.4%
4 Iceland US$57m 6.3%
5 Norway US$32m 3.6%
6 South Korea US$32m 3.6%
7 Denmark US$22m 2.4%
8 Indonesia US$20m 2.2%
9 Japan US$16m 1.8%
10 China US$15m 1.7%

Top importers

RankCountryValueShare
1 Japan US$396m 44.1%
2 South Korea US$133m 14.8%
3 China US$108m 12%
4 Taiwan US$40m 4.4%
5 Ukraine US$21m 2.3%
6 Vietnam US$17m 1.9%
7 Germany US$17m 1.9%
8 Spain US$15m 1.7%
9 United States US$13m 1.5%
10 Netherlands US$12m 1.4%

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
  • 34number of duty-free countries (MFN)
  • 53%highest: Türkiye, Barbados, Belize

151

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Argentina 10% 2023 · HS 2017
Armenia 3% 2023
Australia 0% 2023
Azerbaijan 5% 2023 · HS 2017
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 40% 2022 · HS 2017
Belarus 3% 2021 · HS 2017
Belize 40% 2023
Benin 20% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 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 20% 2023 · HS 2017
Cuba 0% 2023 · HS 2017
Dominica 40% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 20% 2023
Eswatini 0% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 5% 0% – 10% 2023
Fiji 15% 2023
French Polynesia 13% 2023
Gabon 20% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Guatemala 5% 2023
Guinea 20% 2023
Guinea-Bissau 20% 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 26% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 40% 2023
Japan 3.9% 3.5% – 4.2% 2023
Jordan 5% 2023
Kazakhstan 0% 2023
Kenya 35% 2023
Kuwait 5% 2023
Kyrgyzstan 3% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0.3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 25% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 17% 5% – 40% 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 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 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 5% 2023
Russia 3% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 25% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 10% 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 0.2%* 2023
Tanzania 25% 2023
Thailand 0% 2023
Togo 20% 2023
Tonga 0% 2023 · HS 2017
Türkiye 53% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 8% 0% – 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 12% 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
03429 Fish livers & roes, frozen
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
21226 Fish livers and roes, frozen
ISIC Rev. 4 activity
1020 Processing and preserving of fish, crustaceans and molluscs

Earlier HS editions

HSCode
20170303.91unchanged
20120303.90changed
20070303.80changed
20020303.80changed
19960303.80changed
19920303.80changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Code history

Since 2017; before, these goods were classified under 0303.90.

The UK Global Tariff divides subheading 0303.91 into 5 tariff lines; the duty is 10%.

In the EU Combined Nomenclature, subheading 0303.91 covers 2 tariff lines and the duty is between 0% and 10%. 1 of them is duty-free.

168 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 10%.

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 £642.4k between September 2025 and August 2026 (up 110% on the year before); Iceland supplied 76%, followed by Norway.

In 2024, countries exported these goods worth US$899m (−24.7% year on year).

The largest exporter was Russia (US$286m), followed by the United States.

Products classified here

Questions and answers

What is the HS code for livers, roes and milt?

Livers, roes and milt fall under HS subheading 0303.91, part of heading 0303, 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 0303.91 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 0303.91 from countries without a preferential agreement are charged at 0% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most livers, roes and milt?

Russia, with US$286m in 2024 (31.8% 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 Iceland (76%), Norway (19%) and Bangladesh (2%), out of total imports of £642.4k.

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Typical products

Everyday names, not part of the legal text.