Subheading · Section I

0303.91: Livers, roes and milt

0303.91
  • 10%UK
  • 0%–10%EU
  • 20%Türkiye
  • 0%–15%USA
  • US$898.9mWorld trade in 2024

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

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.

The Turkish Customs Tariff Schedule divides subheading 0303.91 into 2 tariff lines; the statutory rate is 20%.

In the Harmonized Tariff Schedule of the United States, subheading 0303.91 covers 2 tariff lines and the duty is between 0% and 15%. 1 of them is duty-free.

In 2024, countries exported these goods worth US$898.9m (−24.7% year on year).

The largest exporter was Russia (US$285.8m), followed by the United States.

The biggest buyer was Japan, with imports of US$396.5m.

The United Kingdom ranked 16th among 78 exporters with US$5.6m; its largest buyer was Lithuania.

The United Kingdom imported US$982.9k.

Duty rates compared

UK 10% Third-country duty 5 tariff lines EU Free – 10% Third-country duty 2 tariff lines · average 5% Türkiye 20% Statutory rate (Law 474) 2 tariff lines USA Free – 15% General (MFN) 2 tariff lines · average 7.5%

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

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%

EU Combined Nomenclature

EU lines →
  1. 0303 91 Livers, roes and milt:
  2. 0303 91 10 Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate Free—
  3. 0303 91 90 Other 10%—

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 0303.91 Karaciğerler, yumurtalar, nefisler, spermler:
  2. 0303.91.10.00.00 Deoksiribonükleik asit ve protamin sülfatın imaline mahsus sert ve yumuşak yumurta ve nefisler 20%
  3. 0303.91.90.00.00 Diğerleri 20%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 0303.91 Livers, roes and milt:
  2. 0303.91.20.00 Sturgeon roe 15%kg
  3. 0303.91.40 Other Free
  4. 0303.91.40.20 Herring roe kg
  5. 0303.91.40.40 Salmon roe kg
  6. 0303.91.40.50 Alaska pollock (Theragra chalcogramma) roe kg
  7. 0303.91.40.60 Mullet roe kg
  8. 0303.91.40.95 Other kg

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

World trade in 2024

0303.91 · US$898.9m

Trade value (US$) no reported trade < US$340.7kUS$340.7k+US$3.6m+US$19.8m+> US$57.7m

Exports: 78
  1. Russia: US$285.8m
  2. United States: US$267.8m
  3. Peru: US$57.7m
  4. Iceland: US$56.6m
  5. Norway: US$32.2m
  6. South Korea: US$32.2m
  7. Denmark: US$21.9m
  8. Indonesia: US$19.8m
  9. Japan: US$15.9m
  10. China: US$15.1m
  11. Canada: US$13.6m
  12. Mauritania: US$11.1m
  13. Poland: US$9.8m
  14. New Zealand: US$8.2m
  15. Brazil: US$7.6m
  16. United Kingdom: US$5.6m
  17. Netherlands: US$4.8m
  18. Spain: US$4.6m
  19. Australia: US$3.6m
  20. Chile: US$3.5m
  21. Taiwan: US$3.3m
  22. Argentina: US$2.3m
  23. Sweden: US$2m
  24. Finland: US$1.8m
  25. France: US$1.4m
  26. India: US$1.1m
  27. Vietnam: US$1m
  28. Latvia: US$839.2k
  29. Türkiye: US$674.4k
  30. Thailand: US$530.8k
  31. Kazakhstan: US$492.5k
  32. Slovakia: US$443.5k
  33. Senegal: US$438.6k
  34. Morocco: US$418k
  35. Greenland: US$389.3k
  36. Pakistan: US$386.4k
  37. Germany: US$385k
  38. Italy: US$340.7k
  39. Portugal: US$340.6k
  40. Singapore: US$338k
  41. Estonia: US$330.1k
  42. Hong Kong SAR China: US$253.3k
  43. Ecuador: US$237.9k
  44. South Africa: US$224.4k
  45. Belgium: US$142.4k
  46. Seychelles: US$102.5k
  47. Iran: US$98.2k
  48. Bulgaria: US$79.1k
  49. Armenia: US$69.8k
  50. Bangladesh: US$67.3k
  51. Lithuania: US$63.4k
  52. Greece: US$59.1k
  53. Oman: US$52.3k
  54. Rwanda: US$42.1k
  55. Romania: US$40.3k
  56. Malaysia: US$40k
  57. Mexico: US$39.8k
  58. Myanmar (Burma): US$21.3k
  59. Hungary: US$17.4k
  60. Czechia: US$13.1k

Top exporters

RankCountryValueShare
1 Russia US$285.8m 31.8%
2 United States US$267.8m 29.8%
3 Peru US$57.7m 6.4%
4 Iceland US$56.6m 6.3%
5 Norway US$32.2m 3.6%
6 South Korea US$32.2m 3.6%
7 Denmark US$21.9m 2.4%
8 Indonesia US$19.8m 2.2%
9 Japan US$15.9m 1.8%
10 China US$15.1m 1.7%

Top importers

RankCountryValueShare
1 Japan US$396.5m 44.1%
2 South Korea US$132.7m 14.8%
3 China US$107.8m 12%
4 Taiwan US$39.6m 4.4%
5 Ukraine US$20.6m 2.3%
6 Vietnam US$17.5m 1.9%
7 Germany US$17.1m 1.9%
8 Spain US$15m 1.7%
9 United States US$13.1m 1.5%
10 Netherlands US$12.3m 1.4%

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$285.8m in 2024 (31.8% of world exports).