Heading · Chapter 03
0304: Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
48 subheadings make up heading 0304 in chapter 03 (fish and crustaceans, molluscs and other aquatic invertebrates).
Duty rates compared
EU
TürkiyeSubheadings 48
- 0304.31Fresh or chilled fillets of tilapias: tilapias (Oreochromis spp.)
- 0304.32Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
- 0304.33Nile perch (Lates niloticus)
- 0304.39Fresh or chilled fillets of tilapias: other
- 0304.41Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)Fresh or chilled salmon fillets
- 0304.42Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- 0304.43Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
- 0304.44Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
- 0304.45Fresh or chilled fillets of other fish: swordfish (Xiphias gladius)
- 0304.46Fresh or chilled fillets of other fish: toothfish (Dissostichus spp.)
- 0304.47Dogfish and other sharks
- 0304.48Rays and skates (Rajidae)
- 0304.49Fresh or chilled fillets of other fish: other
- 0304.51Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
- 0304.52Other, fresh or chilled: salmonidae
- 0304.53Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
- 0304.54Other, fresh or chilled: swordfish (Xiphias gladius)
- 0304.55Other, fresh or chilled: toothfish (Dissostichus spp.)
- 0304.56Dogfish and other sharks
- 0304.57Rays and skates (Rajidae)
- 0304.59Other, fresh or chilled: other
- 0304.61Frozen fillets of tilapias: tilapias (Oreochromis spp.)
- 0304.62Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)Frozen catfish fillets (pangasius)
- 0304.63Nile perch (Lates niloticus)
- 0304.69Frozen fillets of tilapias: other
- 0304.71Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)Frozen cod fillets
- 0304.72Frozen fillets of fish of the families Bregmacerotidae: haddock (Melanogrammus aeglefinus)
- 0304.73Frozen fillets of fish of the families Bregmacerotidae: coalfish (Pollachius virens)
- 0304.74Hake (Merluccius spp., Urophycis spp.)
- 0304.75Alaska Pollock (Theragra chalcogramma)Frozen Alaska pollock fillets
- 0304.79Frozen fillets of fish of the families Bregmacerotidae: other
- 0304.81Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)Frozen salmon fillets
- 0304.82Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- 0304.83Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
- 0304.84Frozen fillets of other fish: swordfish (Xiphias gladius)
- 0304.85Frozen fillets of other fish: toothfish (Dissostichus spp.)
- 0304.86Herrings (Clupea harengus, Clupea pallasii)
- 0304.87Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)Frozen tuna fillets and loins
- 0304.88Dogfish, other sharks, rays and skates (Rajidae)
- 0304.89Frozen fillets of other fish: otherOther frozen fish fillets
- 0304.91Fish fillets and other fish meat: other, frozen, swordfish (Xiphias gladius)
- 0304.92Fish fillets and other fish meat: other, frozen, toothfish (Dissostichus spp.)
- 0304.93Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
- 0304.94Alaska Pollock (Theragra chalcogramma)
- 0304.95Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)
- 0304.96Dogfish and other sharks
- 0304.97Rays and skates (Rajidae)
- 0304.99Fish fillets and other fish meat: other, frozen, otherOther frozen fish meat
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$5mUS$5m+US$72m+US$341m+> US$1bn
Exports: 169
- Norway: US$5bn
- Chile: US$4bn
- China: US$3bn
- Vietnam: US$2bn
- Netherlands: US$1bn
- Iceland: US$1bn
- United States: US$1bn
- Poland: US$1bn
- Denmark: US$991m
- Russia: US$862m
- Indonesia: US$755m
- Sweden: US$700m
- Germany: US$601m
- Spain: US$539m
- Türkiye: US$502m
- South Korea: US$354m
- Argentina: US$341m
- Canada: US$328m
- New Zealand: US$297m
- Japan: US$256m
- United Kingdom: US$252m
- France: US$251m
- India: US$232m
- Thailand: US$197m
- Lithuania: US$190m
- Peru: US$169m
- Portugal: US$166m
- Malta: US$166m
- South Africa: US$159m
- Belgium: US$151m
- Ecuador: US$136m
- Greenland: US$136m
- Taiwan: US$129m
- Sri Lanka: US$96m
- Tanzania: US$91m
- Colombia: US$83m
- Mexico: US$82m
- Philippines: US$82m
- Italy: US$81m
- Czechia: US$79m
- Greece: US$77m
- Uganda: US$72m
- Kazakhstan: US$71m
- Morocco: US$67m
- Tunisia: US$60m
- Ireland: US$56m
- Estonia: US$55m
- Latvia: US$50m
- Croatia: US$48m
- Brazil: US$47m
- Malaysia: US$46m
- Hong Kong SAR China: US$44m
- Honduras: US$41m
- Myanmar (Burma): US$31m
- Australia: US$27m
- Pakistan: US$26m
- Ukraine: US$25m
- Maldives: US$25m
- Singapore: US$23m
- Suriname: US$23m
Trade value (US$) no reported trade < US$2mUS$2m+US$29m+US$260m+> US$1bn
Imports: 216
- United States: US$7bn
- Japan: US$3bn
- Germany: US$2bn
- France: US$2bn
- Sweden: US$1bn
- Spain: US$1bn
- United Kingdom: US$1bn
- Poland: US$1bn
- Italy: US$1bn
- Netherlands: US$1bn
- Canada: US$747m
- Israel: US$677m
- South Korea: US$632m
- Belgium: US$597m
- China: US$452m
- Denmark: US$404m
- Brazil: US$334m
- Australia: US$330m
- Mexico: US$303m
- Thailand: US$281m
- Switzerland: US$275m
- Portugal: US$260m
- Hong Kong SAR China: US$232m
- Philippines: US$200m
- Czechia: US$183m
- Austria: US$175m
- Malaysia: US$170m
- Singapore: US$164m
- Lithuania: US$154m
- Taiwan: US$133m
- Ukraine: US$119m
- Vietnam: US$110m
- Greece: US$102m
- Romania: US$99m
- Russia: US$96m
- Saudi Arabia: US$96m
- Colombia: US$86m
- Norway: US$72m
- Slovakia: US$69m
- Ireland: US$66m
- Finland: US$60m
- Costa Rica: US$57m
- Estonia: US$54m
- Latvia: US$52m
- Croatia: US$51m
- Hungary: US$43m
- Dominican Republic: US$43m
- United Arab Emirates: US$42m
- Egypt: US$41m
- Slovenia: US$36m
- Belarus: US$34m
- Luxembourg: US$33m
- South Africa: US$32m
- Kazakhstan: US$29m
- Peru: US$28m
- Indonesia: US$28m
- Iceland: US$28m
- Bulgaria: US$28m
- India: US$28m
- Chile: US$27m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Norway | US$5bn | 16.4% |
| 2 |  Chile | US$4bn | 12.7% |
| 3 |  China | US$3bn | 9.9% |
| 4 |  Vietnam | US$2bn | 8% |
| 5 |  Netherlands | US$1bn | 4.7% |
| 6 |  Iceland | US$1bn | 4.1% |
| 7 |  United States | US$1bn | 3.7% |
| 8 |  Poland | US$1bn | 3.5% |
| 9 |  Denmark | US$991m | 3.3% |
| 10 |  Russia | US$862m | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$7bn | 24.1% |
| 2 |  Japan | US$3bn | 8.9% |
| 3 |  Germany | US$2bn | 7.1% |
| 4 |  France | US$2bn | 6.1% |
| 5 |  Sweden | US$1bn | 4.4% |
| 6 |  Spain | US$1bn | 4.2% |
| 7 |  United Kingdom | US$1bn | 4.1% |
| 8 | Poland | US$1bn | 3.8% |
| 9 |  Italy | US$1bn | 3.8% |
| 10 | Netherlands | US$1bn | 3.7% |
In the UK Global Tariff, heading 0304 covers 204 tariff lines and the duty is between 2% and 18%.
The EU Combined Nomenclature divides heading 0304 into 107 tariff lines; the duty is between 2% and 18% (average 11.1%).
In the Turkish Customs Tariff Schedule, heading 0304 covers 108 tariff lines and the duty is between 0% and 30%. 1 of them is duty-free.
The Harmonized Tariff Schedule of the United States divides heading 0304 into 64 tariff lines; the duty is between 0% and 6% (average 0.8%). 56 of them are duty-free.
World trade in heading 0304 goods reached US$30bn in 2024, down 1.1% on 2023.
Norway was the largest exporter with 16.4% of the total, ahead of Chile.
The United States imported the most (US$7bn).
The United Kingdom ranked 21st among 169 exporters with US$252m.
The United Kingdom imported US$1bn.
Legal notes
Additional notes
1. For the purposes of subheadings 03053211 and 03053219, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.
However, frozen cod fillets which have a total salt content by weight of less than 12 % are to be classified under subheadings 03047110 and 03047190, in so far as the actual and lasting preservation depends essentially upon freezing.
2. For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.
The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.
The provisions of the first two paragraphs apply to the following fish:
(a) tuna, of the genus Thunnus, of subheadings 03044990 and 03048700;
(b) swordfish (Xiphias gladius) of subheadings 03044500 and 03048400;
(c) marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 03044990 and 03048990;
(d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Lamnidae) of subheadings 03044720, 03044790, 03048815, 03048822 and 03048829.
Products classified here
Questions and answers
What is the HS code for fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen?
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen fall under HS heading 0304, part of chapter 03, in section I of the Harmonized System.
What is the import duty on fish fillets and other fish meat in the UK?
Under the UK Global Tariff, imports under 0304 from countries without a preferential agreement are charged at 2% to 18%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on fish fillets and other fish meat in the EU?
Under the EU Combined Nomenclature, imports under 0304 from countries without a preferential agreement are charged at 2% to 18%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most fish fillets and other fish meat?
Norway, with US$5bn in 2024 (16.4% of world exports).