Subheading · Chapter 03 · Heading 0304
0304.49: Fresh or chilled fillets of other fish: other
Official description Other
Subheading 0304.49 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 49 00 00 Other
- 0304 49 10 00 Freshwater fish 8%
- Other
- 0304 49 50 00 Redfish (sebastes spp.) 18%
- 0304 49 90 00 Other 18%
- 0304 49 90 10 Herrings 18%
- 0304 49 90 20 Mackerel 18%
- 0304 49 90 30 Bluefin tuna (thunnus thynnus) 18%
- 0304 49 90 40 Atlantic bigeye tuna (thunnus obesus) 18%
- 0304 49 90 50 Gilt-head sea bream (sparus aurata) 18%
- 0304 49 90 60 Sea bream (dentex dentex and pagellus spp.) 18%
- 0304 49 90 70 European sea bass (dicentrarchus labrax) 18%
- 0304 49 90 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 6
- Prohibition or restrictionImport prohibition
- Applies to goods from
- Cambodia, Comoros, North Korea, St Vincent & the Grenadines
- Legal act
- S.I. 2019/411, 2014 No. 170
- 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
- all countries
- Legal act
- S.I. 2022/395, S.I. 2019/1312, S.I. 2019/753
- Documents
- 9009
- 9010
- 9017
- C047 ICCAT Bluefin tuna catch document (BCD)
- C041 ICCAT bluefin tuna re-export certificate (BFTRC) [Reg. (EU) 2023/2833]
- C040 ICCAT, IOTC or IATTC bigeye tuna statistical document
- C043 ICCAT, IOTC or IATTC bigeye tuna re-export certificate
- Y910 Bigeye tuna caught by purse seiners and bait boats and destined principally for further processing by tuna canneries
- Import controlImport control - CITES
- 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 controlControl on illegal, unreported and unregulated fishing
- Applies to goods from
- all countries except Cambodia, Comoros, St Vincent & the Grenadines
- Documents
- Tariff lines
- on 8 of 10 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% – 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 agreementQuota | Albania | Free – 5.4% |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | 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–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | 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–Liechtenstein agreement | Liechtenstein | 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–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 |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Iceland agreementQuota | Iceland | 2.7% – 5.4% |
| UK–Norway agreement | Norway | 2.7% – 5.4% |
| DCTS Standard | Indonesia | 4.5% – 14.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | £25.7m | 68% | +22.2% |
 Sri Lanka | £2.6m | 7% | +27% |
 Spain | £2.5m | 6.7% | -23.7% |
 Japan | £2.5m | 6.6% | +25.4% |
 Ireland | £1.1m | 2.9% | +211.4% |
 Seychelles | £844k | 2.2% | -34.2% |
 Greece | £610k | 1.6% | +15.5% |
 Iceland | £524k | 1.4% | +13.7% |
Same subheading in other tariffs
EU 9% – 18% Third-country duty 3 tariff lines · average 15% Türkiye 30% Third-country duty 4 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 2 tariff lines 
Mexico 15% General (MFN) 4 tariff lines 
Brazil 9% General (MFN) 3 tariff lines 
Argentina 9% General (MFN) 18 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 26 tariff lines Japan 3.5% – 10% General (MFN) 4 tariff lines · average 5.1% 
Taiwan 20% – 24% General (MFN) 19 tariff lines · average 23.8% · 1× specific or compound duty 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Norway Free General (MFN) 6 tariff lines 
North Macedonia Free – 15% General (MFN) 3 tariff lines · average 5% 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$772kUS$772k+US$5m+US$26m+> US$54m
Exports: 105
- Türkiye: US$209m
- Sri Lanka: US$70m
- Netherlands: US$57m
- Spain: US$54m
- Japan: US$41m
- Iceland: US$40m
- Malta: US$38m
- Canada: US$38m
- Philippines: US$26m
- Indonesia: US$26m
- Greece: US$26m
- France: US$21m
- Maldives: US$20m
- Germany: US$15m
- Italy: US$14m
- Estonia: US$11m
- South Korea: US$11m
- Denmark: US$11m
- Mexico: US$11m
- United Kingdom: US$9m
- Croatia: US$7m
- Suriname: US$6m
- Cyprus: US$6m
- New Zealand: US$5m
- United States: US$5m
- Poland: US$5m
- Austria: US$5m
- Norway: US$4m
- Mauritania: US$4m
- Seychelles: US$4m
- Vietnam: US$4m
- Mauritius: US$4m
- Kazakhstan: US$3m
- Senegal: US$3m
- Russia: US$3m
- Panama: US$3m
- Australia: US$3m
- India: US$3m
- Uganda: US$2m
- Malaysia: US$2m
- Portugal: US$2m
- Belgium: US$2m
- China: US$2m
- Saudi Arabia: US$2m
- Ecuador: US$2m
- Marshall Islands: US$1m
- Angola: US$1m
- Czechia: US$1m
- Sweden: US$1m
- Madagascar: US$995k
- Chile: US$836k
- Oman: US$805k
- South Africa: US$772k
- Brazil: US$680k
- French Polynesia: US$651k
- Tunisia: US$535k
- Côte d’Ivoire: US$517k
- Slovenia: US$499k
- Tanzania: US$458k
- Lithuania: US$306k
Trade value (US$) no reported trade < US$84kUS$84k+US$2m+US$8m+> US$65m
Imports: 150
- Netherlands: US$119m
- Italy: US$112m
- United States: US$101m
- France: US$77m
- Germany: US$65m
- Japan: US$56m
- Switzerland: US$47m
- Greece: US$43m
- United Kingdom: US$36m
- Israel: US$25m
- Belgium: US$20m
- Austria: US$15m
- Australia: US$11m
- Singapore: US$9m
- Denmark: US$8m
- Spain: US$8m
- Portugal: US$7m
- Canada: US$6m
- Thailand: US$6m
- Hong Kong SAR China: US$6m
- Poland: US$5m
- South Korea: US$5m
- Ireland: US$4m
- Croatia: US$4m
- Taiwan: US$4m
- Sweden: US$4m
- United Arab Emirates: US$4m
- Finland: US$4m
- Luxembourg: US$4m
- Czechia: US$3m
- Estonia: US$3m
- Saudi Arabia: US$3m
- Kuwait: US$2m
- South Africa: US$2m
- Romania: US$2m
- Slovenia: US$2m
- Dominican Republic: US$2m
- China: US$2m
- Vietnam: US$2m
- Ukraine: US$1m
- Macao SAR China: US$1m
- Malaysia: US$1m
- Slovakia: US$1m
- Qatar: US$1m
- Bulgaria: US$1m
- Serbia: US$1m
- Bahamas: US$1m
- Cyprus: US$998k
- British Virgin Islands: US$946k
- Norway: US$823k
- Mexico: US$654k
- Anguilla: US$594k
- Rwanda: US$565k
- Hungary: US$554k
- Russia: US$439k
- Lithuania: US$419k
- Maldives: US$413k
- Mauritius: US$380k
- Latvia: US$305k
- Peru: US$282k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Türkiye | US$209m | 24.4% |
| 2 | Sri Lanka | US$70m | 8.2% |
| 3 |  Netherlands | US$57m | 6.6% |
| 4 | Spain | US$54m | 6.3% |
| 5 | Japan | US$41m | 4.8% |
| 6 | Iceland | US$40m | 4.7% |
| 7 |  Malta | US$38m | 4.5% |
| 8 | Canada | US$38m | 4.4% |
| 9 |  Philippines | US$26m | 3.1% |
| 10 |  Indonesia | US$26m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Netherlands | US$119m | 13.9% |
| 2 |  Italy | US$112m | 13.1% |
| 3 | United States | US$101m | 11.9% |
| 4 |  France | US$77m | 9% |
| 5 |  Germany | US$65m | 7.6% |
| 6 | Japan | US$56m | 6.5% |
| 7 | Switzerland | US$47m | 5.5% |
| 8 | Greece | US$43m | 5% |
| 9 | United Kingdom | US$36m | 4.2% |
| 10 |  Israel | US$25m | 2.9% |
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
- 30number of duty-free countries (MFN)
- 93%highest: Barbados, Türkiye, Belize
160
| Importing country | MFN duty | lines from – to | data 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 | 5.8% | 5% – 6% | 2023 |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 93% | 40% – 145% | 2022 · HS 2017 |
 Belarus | 5.8% | 5% – 6% | 2021 · HS 2017 |
 Belize | 40% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 1.7% | 0% – 5% | 2022 |
 Botswana | 13% | 0% – 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 | 13% | 0% – 25% | 2023 |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 15% | 9% – 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 | 5.1% | 3.5% – 10% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 35% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5.8% | 5% – 6% | 2021 · HS 2017 |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 13% | 0% – 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 | 11% | 0% – 15% | 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 | 13% | 0% – 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 | 5% | 0% – 15% | 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 | 5.8% | 5% – 6% | 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 | 13% | 0% – 25% | 2023 |
 South Korea | 20% | 2023 | |
| Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 28% | 15% – 40% | 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 | 3% | 0% – 5% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 17% | 8% – 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
| HS | Code | |
|---|---|---|
| 2017 | 0304.49 | unchanged |
| 2012 | 0304.49 | changed |
| 2007 | 0304.19 | changed |
| 2002 | 0304.10 | changed |
| 1996 | 0304.10 | changed |
| 1992 | 0304.10 | changed |
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.
- N306075 U.S. CBP
The tariff classification, country of origin, and status under the United States - Korea Free Trade Agreement (UKFTA) of Frozen Tuna Loins.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 0304.49 into 10 tariff lines; the duty is between 8% and 18% (average 17%).
In the EU Combined Nomenclature, subheading 0304.49 covers 3 tariff lines and the duty is between 9% and 18%.
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 8% – 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 £37.8m between September 2025 and August 2026 (up 17% on the year before); Türkiye supplied 68%, followed by Sri Lanka.
In 2024, countries exported these goods worth US$856m (+4.1% year on year).
The largest exporter was Türkiye (US$209m), followed by Sri Lanka.
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.
Questions and answers
What is the HS code for fresh or chilled fillets of other fish: other?
Fresh or chilled fillets of other fish: other fall under HS subheading 0304.49, part of heading 0304, in section I of the Harmonized System.
What is the import duty on fresh or chilled fillets of other fish: other in the UK?
Under the UK Global Tariff, imports under 0304.49 from countries without a preferential agreement are charged at 8% to 18%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on fresh or chilled fillets of other fish: other in the EU?
Under the EU Combined Nomenclature, imports under 0304.49 from countries without a preferential agreement are charged at 9% to 18%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most fresh or chilled fillets of other fish: other?
Türkiye, with US$209m in 2024 (24.4% 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 8% – 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 Türkiye (68%), Sri Lanka (7%) and Spain (7%), out of total imports of £37.8m.