Subheading · Chapter 03 · Heading 0304

0304.43

0304.43: Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

Subheading 0304.43 belongs to heading 0304 (fish fillets and other fish meat) in chapter 03.

What you pay

Importing into UK

Customs duty 18% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0304 43 00 00 Flat fish (pleuronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae) 18%
  2. 0304 43 00 10 Of lesser or greenland halibut (reinhardtius hippoglossoides) and of atlantic halibut (hippoglossus hippoglossus) 18%
  3. 0304 43 00 90 Other 18%

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
    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
    Documents
    • C673 Importer Declaration or Re-export Certificate, as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC) 1010/2009
    • Y927 The declared goods are not concerned by Council Regulation (EC) No. 1005/2008
  • 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)—18%
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
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreementQuota Iceland Free – 5.4%
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 – 5.4%
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 14.5%

UK: imports by month

last 12 months£1.3m+45.3% · previous 12 months
Average import price£12.97 per kg
Jan 2024: £139kFeb 2024: £40kMar 2024: £95kApr 2024: £83kMay 2024: £100kJun 2024: £104kJul 2024: £99kAug 2024: £59kSept 2024: £62kOct 2024: £110kNov 2024: £43kDec 2024: £41kJan 2025: £70kFeb 2025: £87kMar 2025: £85kApr 2025: £64kMay 2025: £103kJun 2025: £69kJul 2025: £72kAug 2025: £65kSept 2025: £143kOct 2025: £153kNov 2025: £82kDec 2025: £151kJan 2026: £42kFeb 2026: £120kMar 2026: £155kApr 2026: £81kMay 2026: £87kJun 2026: £94kJul 2026: £87kAug 2026: £68k 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
Norway £694k 55% +42%
Iceland £376k 29.8% +13.3%
Spain £145k 11.4% +1,000.8%
Ireland £38k 3% +7.4%
Netherlands £10k 0.8% —

Same subheading in other tariffs

World trade in 2024

0304.43 · US$76m

Trade value (US$) no reported trade < US$62kUS$62k+US$332k+US$6m+> US$11m

Exports: 50
  1. Netherlands: US$29m
  2. Spain: US$11m
  3. Canada: US$10m
  4. Iceland: US$6m
  5. Denmark: US$6m
  6. Senegal: US$4m
  7. France: US$4m
  8. United States: US$2m
  9. Germany: US$936k
  10. Belgium: US$710k
  11. Norway: US$450k
  12. Italy: US$366k
  13. Poland: US$332k
  14. United Kingdom: US$287k
  15. Greenland: US$243k
  16. Portugal: US$223k
  17. South Korea: US$189k
  18. Mauritania: US$187k
  19. Ireland: US$138k
  20. Sweden: US$101k
  21. Greece: US$99k
  22. Croatia: US$98k
  23. Japan: US$84k
  24. China: US$80k
  25. Malaysia: US$62k
  26. Luxembourg: US$58k
  27. Vietnam: US$36k
  28. Sri Lanka: US$25k
  29. New Zealand: US$21k
  30. Czechia: US$20k
  31. Maldives: US$17k
  32. Türkiye: US$12k
  33. Australia: US$8k
  34. Pakistan: US$7k
  35. South Africa: US$6k
  36. Romania: US$3k
  37. Finland: US$2k
  38. Oman: US$2k
  39. Austria: US$1k
  40. India: US$900
  41. Latvia: US$700
  42. Côte d’Ivoire: US$600
  43. Singapore: US$600
  44. Slovakia: US$600
  45. Tanzania: US$600
  46. Slovenia: US$400
  47. Brazil: US$200
  48. Lithuania: US$200
  49. Uganda: US$100
  50. Hungary: US$0

Top exporters

RankCountryValueShare
1 Netherlands US$29m 38.4%
2 Spain US$11m 14.2%
3 Canada US$10m 12.5%
4 Iceland US$6m 8.4%
5 Denmark US$6m 7.2%
6 Senegal US$4m 5.6%
7 France US$4m 5.3%
8 United States US$2m 2.1%
9 Germany US$936k 1.2%
10 Belgium US$710k 0.9%

Top importers

RankCountryValueShare
1 Italy US$19m 24.6%
2 France US$15m 19.2%
3 Switzerland US$12m 16.3%
4 United States US$12m 15.2%
5 Germany US$5m 6%
6 Belgium US$4m 5%
7 Canada US$1m 1.9%
8 Ireland US$1m 1.7%
9 United Kingdom US$1m 1.5%
10 Denmark US$981k 1.3%

Import duty on this product around the world 160

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)
  • 49%highest: Türkiye, Barbados, Belize

160

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 30% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Argentina 10% 2023 · HS 2017
Armenia 5% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 5% 2023 · HS 2017
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 40% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 40% 2023
Benin 20% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 25% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 7% 2023
Colombia 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 40% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 25% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 18% 2023
Fiji 15% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 40% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 40% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 10% 2023
Iran 40% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 40% 2023
Japan 3.5% 2023
Jordan 5% 2023
Kazakhstan 0% 2023
Kenya 35% 2023
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 25% 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 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 5% 2023 · HS 2017
Morocco 10% 2023
Mozambique 20% 2023
Myanmar (Burma) 10% 2023 · HS 2017
Namibia 25% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 15% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 5% 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 25% 2023
South Korea 20% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 15% 2023
St Lucia 40% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 40% 2023
Sudan 40% 2021 · HS 2017
Switzerland 0% 2023
Syria 10% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 5% 2023
Togo 20% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 40% 2023 · HS 2012
Türkiye 49% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 18% 2023
United States 0% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 15% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 25% 2017 · HS 2017
Zambia 40% 2023
Zimbabwe 0.1% 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
03451 Fish fillets & other fish meat, fresh/chilled
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
21221 Fish fillets and fish meat (whether or not minced), fresh or chilled
ISIC Rev. 4 activity
1020 Processing and preserving of fish, crustaceans and molluscs

Earlier HS editions

HSCode
20170304.43unchanged
20120304.43unchanged
20070304.19changed
20020304.10changed
19960304.10changed
19920304.10changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N346762 U.S. CBP 16 April 2025 · 0304.43.00.25

    The Tariff Classification and Country of Origin of Frozen Greenland Halibut

The UK Global Tariff divides subheading 0304.43 into 2 tariff lines; the duty is 18%.

Subheading 0304.43 is a single line in the EU Combined Nomenclature, where the duty is 18%.

167 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 18%.

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 £1.3m between September 2025 and August 2026 (up 45% on the year before); Norway supplied 55%, followed by Iceland.

In 2024, countries exported these goods worth US$76m (−1.2% year on year).

The largest exporter was the Netherlands (US$29m), followed by Spain.

Questions and answers

What is the HS code for flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)?

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) fall under HS subheading 0304.43, part of heading 0304, in section I of the Harmonized System.

What is the import duty on flat fish (Pleuronectidae, Bothidae… in the UK?

Under the UK Global Tariff, imports under 0304.43 from countries without a preferential agreement are charged at 18%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on flat fish (Pleuronectidae, Bothidae… in the EU?

Under the EU Combined Nomenclature, imports under 0304.43 from countries without a preferential agreement are charged at 18%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most flat fish (Pleuronectidae, Bothidae…?

The Netherlands, with US$29m in 2024 (38.4% of world exports).

Which countries can export these goods to the UK duty-free?

167 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 18% 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 Norway (55%), Iceland (30%) and Spain (11%), out of total imports of £1.3m.

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