Subheading · Chapter 03 · Heading 0304

0304.55

0304.55: Other, fresh or chilled: toothfish (Dissostichus spp.)

Official description Toothfish (Dissostichus spp.)

0304.55 is a six-digit subheading of heading 0304, fish fillets and other fish meat, chapter 03.

What you pay

Importing into UK

Customs duty 14% standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0304 55 00 00 Toothfish (dissostichus spp.) 14%

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 4

  • 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
    all countries
    Legal act
    S.I. 2019/848, S.I. 2022/395
    Documents
    • C641 Dissostichus - catch document import
    • 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
    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)—14%
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, Vietnam 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–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–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–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Iceland agreementQuota Iceland 4.5%
UK–Norway agreement Norway 4.5%
DCTS Standard Indonesia 10.5%

UK: imports by month

Same subheading in other tariffs

World trade in 2024

0304.55 · US$496k

Trade value (US$) no reported trade < US$18kUS$18k+US$51k+US$87k+> US$251k

Exports: 13
  1. Denmark: US$251k
  2. United States: US$87k
  3. Spain: US$51k
  4. Australia: US$40k
  5. Norway: US$30k
  6. Netherlands: US$18k
  7. Germany: US$9k
  8. Italy: US$6k
  9. Argentina: US$3k
  10. Portugal: US$800
  11. Brazil: US$200
  12. China: US$0
  13. Türkiye: US$0

Top exporters

RankCountryValueShare
1 Denmark US$251k 50.7%
2 United States US$87k 17.6%
3 Spain US$51k 10.4%
4 Australia US$40k 8.1%
5 Norway US$30k 6%
6 Netherlands US$18k 3.6%
7 Germany US$9k 1.8%
8 Italy US$6k 1.2%
9 Argentina US$3k 0.5%
10 Portugal US$800 0.2%

Top importers

RankCountryValueShare
1 Germany US$189k 38%
2 Canada US$95k 19.2%
3 Sweden US$61k 12.4%
4 Slovakia US$49k 9.9%
5 Bermuda US$32k 6.4%
6 Netherlands US$31k 6.3%
7 Greece US$15k 2.9%
8 Austria US$9k 1.8%
9 Slovenia US$6k 1.2%
10 Spain US$4k 0.7%

Subheading 0304.55 is a single line in the UK Global Tariff, where the duty is 14%.

The EU Combined Nomenclature has one tariff line for subheading 0304.55; the duty is 15%.

Goods from 170 countries can enter the UK at a preferential rate instead of the standard 14%; 167 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

World trade in these goods reached US$496k in 2024, down 28% on 2023.

Denmark was the largest exporter with 50.7% of the total, ahead of the United States.

Questions and answers

What is the HS code for other, fresh or chilled: toothfish (Dissostichus spp.)?

Other, fresh or chilled: toothfish (Dissostichus spp.) fall under HS subheading 0304.55, part of heading 0304, in section I of the Harmonized System.

What is the import duty on other, fresh or chilled in the UK?

Under the UK Global Tariff, imports under 0304.55 from countries without a preferential agreement are charged at 14%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other, fresh or chilled in the EU?

Under the EU Combined Nomenclature, imports under 0304.55 from countries without a preferential agreement are charged at 15%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other, fresh or chilled?

Denmark, with US$251k in 2024 (50.7% 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 14% 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.