Subheading · Chapter 03 · Heading 0304
0304.75: Alaska Pollock (Theragra chalcogramma)
Frozen Alaska pollock fillets
0304.75 is the HS subheading for frozen Alaska pollock fillets, under heading 0304 in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0304 75 00 00 Alaska pollock (theragra chalcogramma) 12%
- 0304 75 00 10 For processing 12%
- 0304 75 00 90 Other 12%
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 1 of 2 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 12% |
| 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–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 agreement | Norway | 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 |
| DCTS Standard | Indonesia | 8.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £56.2m | 63% | +26.4% |
 United States | £32m | 35.9% | +46.6% |
 Vietnam | £541k | 0.6% | +444.6% |
 Germany | £384k | 0.4% | +565.2% |
 Russia | £76k | 0.1% | +28.6% |
 Ireland | £35k | 0% | +20,966.5% |
 Netherlands | £5k | 0% | — |
 Poland | £0 | 0% | -100% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$250kUS$250k+US$2m+US$18m+> US$438.9m
Exports: 53
- United States: US$483.8m
- China: US$438.9m
- Russia: US$397.8m
- Germany: US$129.7m
- Netherlands: US$38.6m
- Poland: US$18m
- France: US$12.9m
- Belgium: US$10.6m
- Czechia: US$5.7m
- South Korea: US$5.4m
- Indonesia: US$4.2m
- Denmark: US$2.4m
- Vietnam: US$2.3m
- Sweden: US$2m
- Spain: US$1.8m
- Austria: US$1.6m
- Singapore: US$1.4m
- Malaysia: US$1.3m
- Portugal: US$1m
- Canada: US$674.9k
- Slovakia: US$657.3k
- Hong Kong SAR China: US$354k
- Italy: US$342.7k
- United Kingdom: US$337.6k
- Cameroon: US$288.4k
- Lithuania: US$254.7k
- Latvia: US$250k
- Peru: US$218.7k
- South Africa: US$141k
- Norway: US$129.4k
- Switzerland: US$116.8k
- Türkiye: US$114.9k
- Finland: US$106.6k
- Greece: US$105.9k
- Ukraine: US$76k
- Côte d’Ivoire: US$62.6k
- Iceland: US$61.8k
- Australia: US$57.6k
- Chile: US$49.2k
- Greenland: US$46.9k
- Croatia: US$37.4k
- Brazil: US$21.9k
- Romania: US$21.7k
- Thailand: US$21k
- Japan: US$16.9k
- Ireland: US$11.1k
- Slovenia: US$6.5k
- Hungary: US$3.9k
- Estonia: US$2.5k
- North Macedonia: US$700
- New Zealand: US$500
- Philippines: US$500
- Luxembourg: US$300
Trade value (US$) no reported trade < US$57.5kUS$57.5k+US$1.3m+US$14.7m+> US$84.3m
Imports: 141
- Germany: US$522.1m
- Poland: US$197.1m
- France: US$185.5m
- Netherlands: US$136.3m
- United Kingdom: US$84.3m
- South Korea: US$53.6m
- United States: US$52.6m
- China: US$51.5m
- Japan: US$43.9m
- Denmark: US$32.8m
- Italy: US$22.7m
- Brazil: US$21.5m
- Canada: US$15.6m
- Slovakia: US$14.7m
- Czechia: US$14.7m
- Malaysia: US$14.5m
- Belgium: US$13.7m
- Sweden: US$12.3m
- Spain: US$8.7m
- Austria: US$6.9m
- Thailand: US$6.4m
- Lithuania: US$5.5m
- Portugal: US$5.4m
- Taiwan: US$5.3m
- Finland: US$4.1m
- Australia: US$3.7m
- Norway: US$3.6m
- Estonia: US$3.4m
- Hungary: US$2.3m
- Greece: US$2.1m
- Switzerland: US$1.7m
- Ireland: US$1.7m
- Romania: US$1.6m
- Israel: US$1.3m
- Russia: US$983.1k
- Türkiye: US$882.9k
- Ukraine: US$833.6k
- Kazakhstan: US$718.8k
- Singapore: US$604.6k
- Bulgaria: US$529.1k
- Latvia: US$518.1k
- Croatia: US$444.7k
- Philippines: US$433.4k
- South Africa: US$417.2k
- Serbia: US$395k
- Slovenia: US$319.5k
- Morocco: US$318.3k
- Central African Republic: US$288.5k
- Luxembourg: US$283.3k
- Cuba: US$253k
- Mexico: US$211.6k
- Algeria: US$189.8k
- Hong Kong SAR China: US$136.6k
- United Arab Emirates: US$132.3k
- India: US$112.7k
- Bosnia & Herzegovina: US$109.9k
- Malta: US$104.2k
- Moldova: US$96.7k
- New Caledonia: US$85.8k
- Cameroon: US$83.5k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$483.8m | 30.9% |
| 2 | China | US$438.9m | 28.1% |
| 3 | Russia | US$397.8m | 25.4% |
| 4 | Germany | US$129.7m | 8.3% |
| 5 | Netherlands | US$38.6m | 2.5% |
| 6 | Poland | US$18m | 1.2% |
| 7 |  France | US$12.9m | 0.8% |
| 8 |  Belgium | US$10.6m | 0.7% |
| 9 |  Czechia | US$5.7m | 0.4% |
| 10 |  South Korea | US$5.4m | 0.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$522.1m | 33.4% |
| 2 | Poland | US$197.1m | 12.6% |
| 3 | France | US$185.5m | 11.9% |
| 4 | Netherlands | US$136.3m | 8.7% |
| 5 | United Kingdom | US$84.3m | 5.4% |
| 6 | South Korea | US$53.6m | 3.4% |
| 7 | United States | US$52.6m | 3.4% |
| 8 | China | US$51.5m | 3.3% |
| 9 |  Japan | US$43.9m | 2.8% |
| 10 |  Denmark | US$32.8m | 2.1% |
Binding rulings for similar goods 2
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
The tariff classification and country of origin of Frozen Cod, Pollock and Salmon Fillets
- 600009493 HMRC
100% raw, frozen Alaska pollock (Theragra chalcogramma) fillets . The fillets 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 18kg or 24kg
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.
-
Quota · Applies from: CELEX 32026R1455 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 0304.75 covers 2 tariff lines and the duty is 12%.
The EU Combined Nomenclature has one tariff line for subheading 0304.75; the duty is 13.7%.
Goods from 169 countries can enter the UK at a preferential rate instead of the standard 12%; 168 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 Alaska pollock fillets worth £89.3m (up 34% on the year before), at an average of £2.81 per kg; China supplied 63%, followed by United States.
World trade in frozen Alaska pollock fillets reached US$1.6bn in 2024, down 15.6% on 2023.
The United States was the largest exporter with 30.9% of the total, ahead of China.
Products classified here
Questions and answers
What is the HS code for alaska Pollock (Theragra chalcogramma)?
Alaska Pollock (Theragra chalcogramma) fall under HS subheading 0304.75, part of heading 0304, in section I of the Harmonized System.
What is the import duty on alaska Pollock (Theragra chalcogramma) in the UK?
Under the UK Global Tariff, imports under 0304.75 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on alaska Pollock (Theragra chalcogramma) in the EU?
Under the EU Combined Nomenclature, imports under 0304.75 from countries without a preferential agreement are charged at 13.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most alaska Pollock (Theragra chalcogramma)?
The United States, with US$483.8m in 2024 (30.9% of world exports).
Which countries can export frozen Alaska pollock fillets to the UK duty-free?
168 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 12% applies. Pick a country above to see its rate.
Is there anti-dumping duty on frozen Alaska pollock 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 Alaska pollock fillets from?
In the 12 months to August 2026, the largest suppliers were China (63%), United States (36%) and Vietnam (1%), out of total imports of £89.3m.
Typical products
Everyday names, not part of the legal text.