Subheading · Chapter 03 · Heading 0304
0304.79: Frozen fillets of fish of the families Bregmacerotidae: other
Official description Other
0304.79 is a six-digit subheading of heading 0304, fish fillets and other fish meat, chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0304 79 00 00 Other
- 0304 79 10 00 Polar cod (boreogadus saida) 6%
- 0304 79 30 00 Whiting (merlangius merlangus) 6%
- 0304 79 50 00 Blue grenadier (macruronus novaezelandiae) 6%
- 0304 79 50 10 For processing 6%
- 0304 79 50 90 Other 6%
- 0304 79 80 00 Ling (molva spp.) 6%
- 0304 79 90 00 Other 14%
- Fish of the genus macruronus, other than blue grenadier (macruronus novaezelandiae) mentioned in subheading 0304 79 50 14%
- Patagonian grenadier (macruronus magellanicus) 14%
- 0304 79 90 11 For processing 14%
- 0304 79 90 13 Other 14%
- 0304 79 90 21 Other 14%
- 0304 79 90 90 Other 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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- Duty suspensionAutonomous suspension under end-use Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 3 of 9 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) | — | 6% – 14% |
| 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 – 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% – 7.9% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 New Zealand | £2.2m | 85.8% | -9.7% |
 China | £254k | 10% | -31.5% |
 Faroe Islands | £94k | 3.7% | +56.1% |
 Netherlands | £11k | 0.4% | — |
 Chile | £3k | 0.1% | — |
 Poland | £0 | 0% | -100% |
 Portugal | £0 | 0% | -100% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$463kUS$463k+US$2m+US$8m+> US$25m
Exports: 72
- New Zealand: US$137m
- Chile: US$26m
- Argentina: US$25m
- China: US$23m
- Ecuador: US$20m
- Vietnam: US$16m
- Germany: US$8m
- Netherlands: US$8m
- Australia: US$5m
- Denmark: US$4m
- South Africa: US$4m
- Spain: US$4m
- Iceland: US$3m
- Indonesia: US$3m
- Poland: US$3m
- France: US$3m
- Taiwan: US$2m
- United States: US$2m
- United Kingdom: US$2m
- Thailand: US$2m
- Norway: US$1m
- Greece: US$1m
- Myanmar (Burma): US$1m
- Tanzania: US$1m
- United Arab Emirates: US$1m
- Japan: US$999k
- Pakistan: US$992k
- Portugal: US$780k
- Oman: US$702k
- Ireland: US$700k
- Belgium: US$586k
- Singapore: US$543k
- India: US$504k
- Russia: US$463k
- Czechia: US$455k
- Malaysia: US$416k
- Lithuania: US$358k
- Türkiye: US$344k
- Sweden: US$302k
- Slovenia: US$216k
- Canada: US$198k
- Uganda: US$177k
- Costa Rica: US$169k
- Peru: US$154k
- Italy: US$130k
- French Southern Territories: US$129k
- Ukraine: US$92k
- South Korea: US$83k
- Austria: US$82k
- Hungary: US$78k
- Seychelles: US$76k
- Estonia: US$73k
- Luxembourg: US$69k
- Kazakhstan: US$63k
- Senegal: US$37k
- Angola: US$33k
- Romania: US$31k
- Saudi Arabia: US$25k
- Falkland Islands: US$12k
- Madagascar: US$11k
Trade value (US$) no reported trade < US$82kUS$82k+US$587k+US$4m+> US$29m
Imports: 114
- Poland: US$79m
- United States: US$59m
- Japan: US$45m
- Australia: US$29m
- Saudi Arabia: US$21m
- France: US$17m
- Italy: US$9m
- Germany: US$9m
- New Zealand: US$7m
- Belgium: US$4m
- Netherlands: US$4m
- Spain: US$3m
- United Kingdom: US$3m
- Canada: US$3m
- Portugal: US$2m
- Malaysia: US$2m
- Slovakia: US$2m
- Mauritius: US$1m
- Sweden: US$1m
- Denmark: US$1m
- Lithuania: US$1m
- Qatar: US$902k
- Czechia: US$847k
- Singapore: US$749k
- Austria: US$718k
- Taiwan: US$709k
- South Korea: US$708k
- Slovenia: US$588k
- Luxembourg: US$584k
- Ecuador: US$559k
- Cyprus: US$447k
- Hungary: US$386k
- Bermuda: US$380k
- Brazil: US$378k
- Papua New Guinea: US$354k
- Andorra: US$322k
- Norway: US$322k
- Switzerland: US$302k
- Finland: US$292k
- Hong Kong SAR China: US$267k
- Croatia: US$242k
- Estonia: US$241k
- Dominican Republic: US$212k
- Romania: US$189k
- Kuwait: US$174k
- Vietnam: US$164k
- Uruguay: US$154k
- Latvia: US$143k
- Eswatini: US$139k
- India: US$127k
- New Caledonia: US$116k
- Samoa: US$104k
- Ireland: US$102k
- Jamaica: US$92k
- United Arab Emirates: US$82k
- Greece: US$73k
- Cuba: US$58k
- Israel: US$58k
- Indonesia: US$56k
- Colombia: US$52k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | New Zealand | US$137m | 43.4% |
| 2 | Chile | US$26m | 8.1% |
| 3 |  Argentina | US$25m | 7.9% |
| 4 | China | US$23m | 7.2% |
| 5 |  Ecuador | US$20m | 6.4% |
| 6 |  Vietnam | US$16m | 4.9% |
| 7 |  Germany | US$8m | 2.6% |
| 8 | Netherlands | US$8m | 2.5% |
| 9 |  Australia | US$5m | 1.6% |
| 10 |  Denmark | US$4m | 1.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Poland | US$79m | 25% |
| 2 |  United States | US$59m | 18.6% |
| 3 |  Japan | US$45m | 14.2% |
| 4 | Australia | US$29m | 9.2% |
| 5 |  Saudi Arabia | US$21m | 6.6% |
| 6 |  France | US$17m | 5.5% |
| 7 |  Italy | US$9m | 2.9% |
| 8 | Germany | US$9m | 2.9% |
| 9 | New Zealand | US$7m | 2.2% |
| 10 |  Belgium | US$4m | 1.3% |
In the UK Global Tariff, subheading 0304.79 covers 9 tariff lines and the duty is between 6% and 14%.
The EU Combined Nomenclature divides subheading 0304.79 into 5 tariff lines; the duty is between 7.5% and 15% (average 9%).
Goods from 170 countries can enter the UK at a preferential rate instead of the standard 6% – 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.
In the 12 months to August 2026, the UK imported these goods worth £2.5m (down 11% on the year before), at an average of £4.09 per kg; New Zealand supplied 86%, followed by China.
World trade in these goods reached US$315m in 2024, down 4.7% on 2023.
New Zealand was the largest exporter with 43.4% of the total, ahead of Chile.
Questions and answers
What is the HS code for frozen fillets of fish of the families Bregmacerotidae: other?
Frozen fillets of fish of the families Bregmacerotidae: other fall under HS subheading 0304.79, part of heading 0304, in section I of the Harmonized System.
What is the import duty on frozen fillets of fish of the families… in the UK?
Under the UK Global Tariff, imports under 0304.79 from countries without a preferential agreement are charged at 6% to 14%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on frozen fillets of fish of the families… in the EU?
Under the EU Combined Nomenclature, imports under 0304.79 from countries without a preferential agreement are charged at 7.5% to 15%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most frozen fillets of fish of the families…?
New Zealand, with US$137m in 2024 (43.4% 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 6% – 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.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were New Zealand (86%), China (10%) and Faroe Islands (4%), out of total imports of £2.5m.