Subheading · Chapter 03 · Heading 0304

0304.71

0304.71: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Frozen cod fillets

0304.71 is the HS subheading for frozen cod fillets, under heading 0304 in chapter 03.

What you pay

Importing into UK

Customs duty 6% standard rate · across 5 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0304 71 00 00 Cod (gadus morhua, gadus ogac, gadus macrocephalus)
  2. 0304 71 10 00 Cod of the species gadus macrocephalus 6%
  3. 0304 71 10 10 For processing 6%
  4. 0304 71 10 90 Other 6%
  5. 0304 71 90 00 Other 6%
  6. Cod of the species gadus morhua 6%
  7. 0304 71 90 10 For processing 6%
  8. 0304 71 90 30 Other 6%
  9. 0304 71 90 90 Cod of the species gadus ogac 6%

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • Tariff quotaNon preferential tariff quota under end-use Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1432
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 2 of 5 lines

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)—6%
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–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland 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–Norway agreementQuota Norway Free – 0.9%
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
DCTS Standard Indonesia 2.5%

UK: imports by month

last 12 months£489.6m+11.7% · previous 12 months
Average import price£10.76 per kg
Jan 2024: £37.1mFeb 2024: £36.1mMar 2024: £26.2mApr 2024: £41.7mMay 2024: £27.4mJun 2024: £29.5mJul 2024: £41.6mAug 2024: £25.2mSept 2024: £22.4mOct 2024: £38.5mNov 2024: £27.1mDec 2024: £32.1mJan 2025: £33.6mFeb 2025: £38.8mMar 2025: £47.4mApr 2025: £49.4mMay 2025: £37.6mJun 2025: £39.5mJul 2025: £40.9mAug 2025: £31.2mSept 2025: £33.4mOct 2025: £32.1mNov 2025: £36.3mDec 2025: £42.8mJan 2026: £36.1mFeb 2026: £37.8mMar 2026: £74.2mApr 2026: £30.8mMay 2026: £42mJun 2026: £37mJul 2026: £40.5mAug 2026: £46.6m 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
China £164.3m 33.6% +24.3%
Iceland £149.2m 30.5% +9.6%
Faroe Islands £34.8m 7.1% +24%
Germany £22.3m 4.6% -12.1%
Greenland £22.1m 4.5% +9.7%
Russia £19.5m 4% -17.7%
Norway £17.3m 3.5% -19.3%
Canada £13.5m 2.7% +84.9%

Same subheading in other tariffs

World trade in 2024

0304.71 · US$2bn

Trade value (US$) no reported trade < US$245kUS$245k+US$17m+US$86m+> US$204m

Exports: 69
  1. China: US$637m
  2. Iceland: US$335m
  3. Russia: US$204m
  4. Denmark: US$129m
  5. Poland: US$99m
  6. Germany: US$95m
  7. Netherlands: US$86m
  8. Greenland: US$67m
  9. Norway: US$62m
  10. Vietnam: US$54m
  11. Lithuania: US$51m
  12. Indonesia: US$50m
  13. Portugal: US$49m
  14. Spain: US$45m
  15. Latvia: US$23m
  16. United States: US$20m
  17. Canada: US$17m
  18. France: US$14m
  19. Thailand: US$9m
  20. Sweden: US$6m
  21. Hong Kong SAR China: US$4m
  22. United Kingdom: US$4m
  23. Belgium: US$3m
  24. Ukraine: US$3m
  25. Ecuador: US$3m
  26. Ireland: US$2m
  27. Bulgaria: US$1m
  28. Italy: US$1m
  29. Japan: US$837k
  30. South Africa: US$514k
  31. Greece: US$328k
  32. Estonia: US$321k
  33. United Arab Emirates: US$271k
  34. Singapore: US$245k
  35. Czechia: US$200k
  36. Türkiye: US$194k
  37. India: US$161k
  38. Hungary: US$157k
  39. Morocco: US$139k
  40. Switzerland: US$127k
  41. Luxembourg: US$96k
  42. Austria: US$82k
  43. Croatia: US$67k
  44. Malaysia: US$60k
  45. Brazil: US$57k
  46. South Korea: US$57k
  47. Argentina: US$55k
  48. Chile: US$54k
  49. Australia: US$38k
  50. New Zealand: US$33k
  51. Slovenia: US$26k
  52. Taiwan: US$20k
  53. Tanzania: US$13k
  54. Macao SAR China: US$12k
  55. Bahrain: US$4k
  56. Romania: US$3k
  57. Dominican Republic: US$3k
  58. Slovakia: US$2k
  59. Bahamas: US$1k
  60. Brunei: US$900

Top exporters

RankCountryValueShare
1 China US$637m 30.7%
2 Iceland US$335m 16.1%
3 Russia US$204m 9.8%
4 Denmark US$129m 6.2%
5 Poland US$99m 4.7%
6 Germany US$95m 4.6%
7 Netherlands US$86m 4.1%
8 Greenland US$67m 3.2%
9 Norway US$62m 3%
10 Vietnam US$54m 2.6%

Top importers

RankCountryValueShare
1 United Kingdom US$493m 23.7%
2 United States US$463m 22.3%
3 Spain US$216m 10.4%
4 France US$158m 7.6%
5 Netherlands US$149m 7.2%
6 Germany US$96m 4.6%
7 Sweden US$74m 3.5%
8 Poland US$70m 3.4%
9 Italy US$68m 3.2%
10 Canada US$45m 2.2%

Binding rulings for similar goods 3

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.

  • N348299 U.S. CBP 28 May 2025 · 0304.71.10.00

    The tariff classification and country of origin of Frozen Cod, Pollock and Salmon Fillets

  • 600014410 HMRC 4 November 2025 – 3 November 2028 · 0304 71 90 30

    Frozen cod fillets Genus: gadus morhua The fillets are skinless and boneless and skin on and boneless Packaging: polybag

  • 600008940 HMRC 23 January 2024 – 22 January 2027 · 0304 71 10 90

    100% Cod fillets of the species Gadus macrocephalus. The cod fillets, which are raw and frozen, are wrapped in interwoven layers of plastic to form blocks, with the blocks packed in an outer cardboard carton. The fish is for sale to retail or the restaurant industry. Not for processing. Weight…

In the UK Global Tariff, subheading 0304.71 covers 5 tariff lines and the duty is 6%.

The EU Combined Nomenclature divides subheading 0304.71 into 2 tariff lines; the duty is 7.5%.

Goods from 170 countries can enter the UK at a preferential rate instead of the standard 6%; 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.

In the 12 months to August 2026, the UK imported frozen cod fillets worth £489.6m (up 12% on the year before), at an average of £10.76 per kg; China supplied 34%, followed by Iceland.

World trade in frozen cod fillets reached US$2bn in 2024, down 2.7% on 2023.

China was the largest exporter with 30.7% of the total, ahead of Iceland.

Legal notes

Additional notes

Products classified here

Questions and answers

What is the HS code for cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)?

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) fall under HS subheading 0304.71, part of heading 0304, in section I of the Harmonized System.

What is the import duty on cod (Gadus morhua, Gadus ogac, Gadus… in the UK?

Under the UK Global Tariff, imports under 0304.71 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on cod (Gadus morhua, Gadus ogac, Gadus… in the EU?

Under the EU Combined Nomenclature, imports under 0304.71 from countries without a preferential agreement are charged at 7.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most cod (Gadus morhua, Gadus ogac, Gadus…?

China, with US$637m in 2024 (30.7% of world exports).

Which countries can export frozen cod fillets 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 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on frozen cod fillets?

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 frozen cod fillets from?

In the 12 months to August 2026, the largest suppliers were China (34%), Iceland (31%) and Faroe Islands (7%), out of total imports of £489.6m.

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