Subheading · Chapter 03 · Heading 0304
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
Rates by national line · UK Global Tariff
UK lines →- 0304 43 00 00 Flat fish (pleuronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae) 18%
- 0304 43 00 10 Of lesser or greenland halibut (reinhardtius hippoglossoides) and of atlantic halibut (hippoglossus hippoglossus) 18%
- 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
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 18% |
| 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–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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$62kUS$62k+US$332k+US$6m+> US$11m
Exports: 50
- Netherlands: US$29m
- Spain: US$11m
- Canada: US$10m
- Iceland: US$6m
- Denmark: US$6m
- Senegal: US$4m
- France: US$4m
- United States: US$2m
- Germany: US$936k
- Belgium: US$710k
- Norway: US$450k
- Italy: US$366k
- Poland: US$332k
- United Kingdom: US$287k
- Greenland: US$243k
- Portugal: US$223k
- South Korea: US$189k
- Mauritania: US$187k
- Ireland: US$138k
- Sweden: US$101k
- Greece: US$99k
- Croatia: US$98k
- Japan: US$84k
- China: US$80k
- Malaysia: US$62k
- Luxembourg: US$58k
- Vietnam: US$36k
- Sri Lanka: US$25k
- New Zealand: US$21k
- Czechia: US$20k
- Maldives: US$17k
- Türkiye: US$12k
- Australia: US$8k
- Pakistan: US$7k
- South Africa: US$6k
- Romania: US$3k
- Finland: US$2k
- Oman: US$2k
- Austria: US$1k
- India: US$900
- Latvia: US$700
- Côte d’Ivoire: US$600
- Singapore: US$600
- Slovakia: US$600
- Tanzania: US$600
- Slovenia: US$400
- Brazil: US$200
- Lithuania: US$200
- Uganda: US$100
- Hungary: US$0
Trade value (US$) no reported trade < US$15kUS$15k+US$278k+US$1m+> US$12m
Imports: 77
- Italy: US$19m
- France: US$15m
- Switzerland: US$12m
- United States: US$12m
- Germany: US$5m
- Belgium: US$4m
- Canada: US$1m
- Ireland: US$1m
- United Kingdom: US$1m
- Denmark: US$981k
- Poland: US$719k
- Czechia: US$642k
- Sweden: US$449k
- Austria: US$428k
- Finland: US$407k
- Qatar: US$355k
- Netherlands: US$345k
- Spain: US$330k
- Norway: US$278k
- Luxembourg: US$233k
- Romania: US$180k
- Panama: US$160k
- Singapore: US$143k
- Slovakia: US$142k
- Israel: US$98k
- Australia: US$90k
- Portugal: US$72k
- Hong Kong SAR China: US$68k
- Cuba: US$62k
- Ukraine: US$62k
- Dominican Republic: US$36k
- Croatia: US$34k
- Slovenia: US$29k
- Estonia: US$24k
- Gibraltar: US$23k
- Bulgaria: US$18k
- Greece: US$15k
- Thailand: US$15k
- Hungary: US$11k
- St Barthélemy: US$11k
- Bermuda: US$10k
- Mauritius: US$9k
- Moldova: US$8k
- Greenland: US$8k
- Fiji: US$8k
- Bahrain: US$7k
- United Arab Emirates: US$6k
- Lithuania: US$6k
- Latvia: US$6k
- Zambia: US$6k
- Sint Maarten: US$4k
- Belarus: US$4k
- Serbia: US$3k
- Cook Islands: US$2k
- Andorra: US$2k
- Brunei: US$2k
- Seychelles: US$2k
- South Africa: US$1k
- Malaysia: US$1k
- Malta: US$900
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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
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.