Subheading · Chapter 03 · Heading 0303
0303.99: Livers, roes, milt, fish fins, heads, tails, maws and other: other
Official description Other
Subheading 0303.99 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
Rates by national line · UK Global Tariff
UK lines →- 0303 99 00 00 Other 10%
- 0303 99 00 10 Sockeye salmon (red salmon) (oncorhynchus nerka) 10%
- 0303 99 00 15 Other pacific salmon (oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus) 10%
- 0303 99 00 20 Atlantic salmon (salmo salar) 10%
- 0303 99 00 25 Danube salmon (hucho hucho) 10%
- 0303 99 00 30 Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) 10%
- 0303 99 00 35 Other salmonidae 10%
- Mackerel (scomber scombrus, scomber australasicus, scomber japonicus) 10%
- 0303 99 00 40 Of the species scomber scombrus or scomber japonicus 10%
- 0303 99 00 45 Of the species scomber australasicus 10%
- 0303 99 00 50 Lesser or greenland halibut (reinhardtius hippoglossoides) 10%
- 0303 99 00 55 Pacific halibut (hippoglossus stenolepis) 10%
- 0303 99 00 60 Atlantic halibut (hippoglossus hippoglossus) 10%
- 0303 99 00 65 Cod (gadus morhua, gadus ogac, gadus macrocephalus) 10%
- 0303 99 00 70 Polar cod (boreogadus saida) 10%
- 0303 99 00 75 Herrings (clupea harengus, clupea pallasii) 10%
- 0303 99 00 80 Redfish (sebastes spp.) 10%
- 0303 99 00 85 Gilt-head sea bream (sparus aurata) 10%
- 0303 99 00 87 Haddock (melanogrammus aeglefinus) 10%
- 0303 99 00 89 Coalfish (pollachius virens) 10%
- 0303 99 00 95 Rays and skates (rajidae) 10%
- 0303 99 00 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 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–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–Türkiye agreement | Türkiye | 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 | Free – 3% |
| UK–Norway agreementQuota | Norway | Free – 3% |
| UK–Norway agreementQuota | Norway | Free |
| DCTS Standard | Indonesia | 3.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Canada | £223k | 24.1% | — |
 Iceland | £188k | 20.3% | -24.8% |
 China | £144k | 15.6% | +540.2% |
 Ireland | £91k | 9.8% | +176.1% |
 France | £86k | 9.3% | -38.1% |
 Norway | £52k | 5.6% | +786.7% |
 Argentina | £48k | 5.2% | +83.9% |
 Türkiye | £21k | 2.3% | — |
Same subheading in other tariffs
EU 10% 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 Free – 15% General (MFN) 4 tariff lines · average 10% 
Brazil 9% General (MFN) 3 tariff lines Argentina 9% General (MFN) 37 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free – 10% General (MFN) 8 tariff lines · average 4.2% 
Taiwan 12.5% – 17.5% General (MFN) 7 tariff lines · average 13.9% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 5 tariff lines 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$332kUS$332k+US$2m+US$8m+> US$27m
Exports: 101
- Norway: US$52m
- Greenland: US$47m
- Iceland: US$37m
- Denmark: US$27m
- Vietnam: US$21m
- Russia: US$20m
- United Kingdom: US$20m
- Poland: US$12m
- Netherlands: US$11m
- Spain: US$9m
- Lithuania: US$8m
- South Korea: US$7m
- China: US$7m
- Thailand: US$6m
- United States: US$6m
- Canada: US$6m
- Japan: US$6m
- Germany: US$6m
- France: US$5m
- New Zealand: US$5m
- Australia: US$5m
- Estonia: US$5m
- Indonesia: US$4m
- Malta: US$4m
- Chile: US$2m
- Portugal: US$2m
- Taiwan: US$2m
- Suriname: US$2m
- Sweden: US$2m
- Malaysia: US$2m
- Tunisia: US$2m
- Finland: US$2m
- Pakistan: US$2m
- Argentina: US$988k
- Myanmar (Burma): US$978k
- Mexico: US$877k
- Slovakia: US$861k
- Latvia: US$845k
- Morocco: US$823k
- Türkiye: US$781k
- South Africa: US$676k
- Hong Kong SAR China: US$604k
- Italy: US$569k
- Croatia: US$530k
- Colombia: US$466k
- India: US$453k
- Peru: US$435k
- Ecuador: US$417k
- Greece: US$390k
- Libya: US$345k
- Brazil: US$332k
- Mauritania: US$312k
- St Helena: US$233k
- Saudi Arabia: US$230k
- Costa Rica: US$226k
- Senegal: US$224k
- French Southern Territories: US$214k
- Mozambique: US$204k
- Sri Lanka: US$191k
- Armenia: US$188k
Trade value (US$) no reported trade < US$103kUS$103k+US$963k+US$7m+> US$23m
Imports: 127
- China: US$143m
- Vietnam: US$27m
- Philippines: US$25m
- Denmark: US$23m
- Japan: US$18m
- South Korea: US$12m
- United States: US$12m
- Thailand: US$10m
- Latvia: US$9m
- Ukraine: US$8m
- Lithuania: US$7m
- Malaysia: US$7m
- Saudi Arabia: US$7m
- Canada: US$6m
- Norway: US$6m
- Hong Kong SAR China: US$4m
- Spain: US$3m
- Taiwan: US$3m
- Belarus: US$3m
- Kazakhstan: US$3m
- Portugal: US$3m
- Australia: US$2m
- New Zealand: US$2m
- Estonia: US$2m
- Slovakia: US$2m
- Moldova: US$2m
- France: US$2m
- Romania: US$2m
- Poland: US$1m
- Germany: US$1m
- Netherlands: US$1m
- United Kingdom: US$963k
- Nigeria: US$751k
- Egypt: US$712k
- Sweden: US$677k
- Singapore: US$672k
- Italy: US$525k
- Iceland: US$495k
- Belgium: US$470k
- Azerbaijan: US$360k
- Greece: US$340k
- Kuwait: US$317k
- Czechia: US$312k
- Aruba: US$302k
- Armenia: US$289k
- Georgia: US$286k
- Botswana: US$263k
- Cyprus: US$247k
- Croatia: US$237k
- Ghana: US$230k
- Russia: US$226k
- India: US$196k
- Switzerland: US$178k
- Jamaica: US$171k
- South Africa: US$161k
- Lesotho: US$157k
- Brunei: US$156k
- Guam: US$133k
- Ireland: US$125k
- United Arab Emirates: US$122k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Norway | US$52m | 14% |
| 2 |  Greenland | US$47m | 12.8% |
| 3 | Iceland | US$37m | 10.1% |
| 4 |  Denmark | US$27m | 7.4% |
| 5 |  Vietnam | US$21m | 5.8% |
| 6 |  Russia | US$20m | 5.5% |
| 7 | United Kingdom | US$20m | 5.3% |
| 8 |  Poland | US$12m | 3.1% |
| 9 |  Netherlands | US$11m | 2.9% |
| 10 |  Spain | US$9m | 2.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$143m | 39% |
| 2 | Vietnam | US$27m | 7.2% |
| 3 |  Philippines | US$25m | 6.7% |
| 4 | Denmark | US$23m | 6.2% |
| 5 | Japan | US$18m | 4.9% |
| 6 |  South Korea | US$12m | 3.4% |
| 7 | United States | US$12m | 3.3% |
| 8 |  Thailand | US$10m | 2.6% |
| 9 |  Latvia | US$9m | 2.5% |
| 10 |  Ukraine | US$8m | 2.1% |
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
- 37number of duty-free countries (MFN)
- 55%highest: Iran, Türkiye, Sudan
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 | 5.5% | 3% – 8% | 2023 |
 Australia | 0% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 0% – 40% | 2022 · HS 2017 |
 Belarus | 5.5% | 3% – 8% | 2021 · HS 2017 |
 Belize | 20% | 0% – 40% | 2023 |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 15% | 10% – 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 | 0% | 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 | 7.7% | 0% – 14% | 2023 |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 0% | 2023 · HS 2017 | |
 Dominica | 20% | 0% – 40% | 2023 · HS 2017 |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 17% | 0% – 30% | 2023 · HS 2017 |
 Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 8.3% | 0% – 15% | 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 | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Guatemala | 8.3% | 0% – 15% | 2023 |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 0% – 40% | 2023 · HS 2017 |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 8.3% | 0% – 15% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
| Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 10% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 0% – 40% | 2023 |
| Japan | 4.2% | 0% – 10% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 35% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5.5% | 3% – 8% | 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% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 7.5% | 0% – 15% | 2023 |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 0% – 15% | 2023 · HS 2017 |
 Micronesia | 25% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 2.5% | 0% – 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 | 8.3% | 0% – 15% | 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 | 9.5% | 5% – 15% | 2023 |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
| Philippines | 7.3% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 5.5% | 3% – 8% | 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 | 2.5% | 0% – 5% | 2023 |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 0% – 40% | 2023 |
 Sudan | 40% | 2021 · HS 2017 | |
| Switzerland | 0% | 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 | 10% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 10% | 2023 · HS 2017 | |
| Vietnam | 10% | 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
- 0342 Fish, frozen (excluding fillets and minced fish)
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21211 Freshwater fish, frozen21212 Salmonidae, frozen21213 Flatfish, frozen21214 Fish of Gadiformes, frozen
- ISIC Rev. 4 activity
- 1020 Processing and preserving of fish, crustaceans and molluscs
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0303.99 | unchanged |
| 2012 | 0303.11, 0303.12, 0303.13, 0303.14, 0303.19, 0303.23, 0303.24, 0303.25, 0303.26, 0303.29, 0303.31, 0303.32, 0303.33, 0303.34, 0303.39, 0303.41, 0303.42, 0303.43, 0303.44, 0303.45, 0303.46, 0303.49, 0303.51, 0303.53, 0303.54, 0303.55, 0303.56, 0303.57, 0303.63, 0303.64, 0303.65, 0303.66, 0303.67, 0303.68, 0303.69, 0303.81, 0303.82, 0303.83, 0303.84, 0303.89 | changed |
| 2007 | 0303.11, 0303.19, 0303.21, 0303.22, 0303.29, 0303.31, 0303.32, 0303.33, 0303.39, 0303.41, 0303.42, 0303.43, 0303.44, 0303.45, 0303.46, 0303.49, 0303.51, 0303.52, 0303.61, 0303.62, 0303.71, 0303.72, 0303.73, 0303.74, 0303.75, 0303.76, 0303.77, 0303.78, 0303.79 | changed |
| 2002 | 0303.11, 0303.19, 0303.21, 0303.22, 0303.29, 0303.31, 0303.32, 0303.33, 0303.39, 0303.41, 0303.42, 0303.43, 0303.44, 0303.45, 0303.46, 0303.49, 0303.50, 0303.60, 0303.71, 0303.72, 0303.73, 0303.74, 0303.75, 0303.76, 0303.77, 0303.78, 0303.79 | changed |
| 1996 | 0303.10, 0303.21, 0303.22, 0303.29, 0303.31, 0303.32, 0303.33, 0303.39, 0303.41, 0303.42, 0303.43, 0303.49, 0303.50, 0303.60, 0303.71, 0303.72, 0303.73, 0303.74, 0303.75, 0303.76, 0303.77, 0303.78, 0303.79 | changed |
| 1992 | 0303.10, 0303.21, 0303.22, 0303.29, 0303.31, 0303.32, 0303.33, 0303.39, 0303.41, 0303.42, 0303.43, 0303.49, 0303.50, 0303.60, 0303.71, 0303.72, 0303.73, 0303.74, 0303.75, 0303.76, 0303.77, 0303.78, 0303.79 | changed |
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 0303.99 into 20 tariff lines; the duty is 10%.
Subheading 0303.99 is a single line in the EU Combined Nomenclature, where the duty is 10%.
164 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 £927k between September 2025 and August 2026 (up 46% on the year before); Canada supplied 24%, followed by Iceland.
In 2024, countries exported these goods worth US$368m (−8.8% year on year).
The largest exporter was Norway (US$52m), followed by Greenland.
Products classified here
Questions and answers
What is the HS code for livers, roes, milt, fish fins, heads, tails, maws and other: other?
Livers, roes, milt, fish fins, heads, tails, maws and other: other fall under HS subheading 0303.99, part of heading 0303, 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 0303.99 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, milt, fish fins, heads, tails, maws… in the EU?
Under the EU Combined Nomenclature, imports under 0303.99 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, milt, fish fins, heads, tails, maws…?
Norway, with US$52m in 2024 (14% of world exports).
Which countries can export these goods to the UK duty-free?
164 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 Canada (24%), Iceland (20%) and China (16%), out of total imports of £927k.
Typical products
Everyday names, not part of the legal text.