Subheading · Chapter 03 · Heading 0304
0304.81: Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
Frozen salmon fillets
0304.81 is the HS subheading for frozen salmon fillets, under heading 0304 in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0304 81 00 00 Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) 2%
- 0304 81 00 10 Atlantic salmon (salmo salar) 2%
- 0304 81 00 20 Of the species oncorhynchus nerka (sockeye salmon (red salmon)), oncorhynchus kisutch, oncorhynchus keta and oncorhynchus tschawytscha, for processing 2%
- 0304 81 00 90 Other 2%
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 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) | — | 2% |
| 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–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreementQuota | 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–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: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Norway | £42.6m | 49.7% | +11.4% |
 China | £15.7m | 18.4% | +6.2% |
 United States | £13.8m | 16.1% | +20.3% |
 Poland | £5.4m | 6.3% | +18.6% |
 Chile | £2.7m | 3.1% | +56.3% |
 Ireland | £2.6m | 3% | +202.3% |
 Faroe Islands | £1.2m | 1.4% | +9.8% |
 Sweden | £664k | 0.8% | -49.5% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$14.7m+US$115.7m+> US$373.2m
Exports: 82
- Chile: US$1.5bn
- Norway: US$1.2bn
- China: US$373.2m
- Poland: US$235.6m
- Denmark: US$226.6m
- Sweden: US$176.9m
- Netherlands: US$161.9m
- United States: US$115.7m
- Germany: US$105.9m
- Canada: US$35.3m
- Russia: US$32.7m
- Lithuania: US$31.5m
- Vietnam: US$25.6m
- France: US$24m
- Spain: US$22.9m
- New Zealand: US$17.9m
- Thailand: US$16.7m
- United Kingdom: US$16.1m
- Estonia: US$14.7m
- Bulgaria: US$14.7m
- Ireland: US$14.7m
- Belgium: US$11.4m
- Serbia: US$8m
- Ecuador: US$8m
- Hong Kong SAR China: US$6.3m
- Myanmar (Burma): US$6.1m
- Indonesia: US$5.9m
- Czechia: US$5.7m
- Ukraine: US$4.9m
- Taiwan: US$3.9m
- Italy: US$2.6m
- Iceland: US$2.4m
- Portugal: US$2.4m
- Japan: US$2.2m
- Latvia: US$2.1m
- Hungary: US$2.1m
- Singapore: US$1.4m
- India: US$1.2m
- Austria: US$1.2m
- Israel: US$1m
- United Arab Emirates: US$1m
- Malaysia: US$810.6k
- Australia: US$705.5k
- Türkiye: US$641.5k
- Croatia: US$560.7k
- Peru: US$533.7k
- Brazil: US$470.2k
- Argentina: US$342.9k
- Armenia: US$335.2k
- North Macedonia: US$299.7k
- Greece: US$268.1k
- South Africa: US$253.6k
- Kazakhstan: US$253.3k
- Cyprus: US$252.6k
- Panama: US$251.1k
- Finland: US$213.2k
- Switzerland: US$204.3k
- Romania: US$185.9k
- Albania: US$148.9k
- Bangladesh: US$107.2k
Trade value (US$) no reported trade < US$593.2kUS$593.2k+US$6.1m+US$33.1m+> US$246m
Imports: 193
- United States: US$1.3bn
- Germany: US$386.3m
- Japan: US$335.2m
- Sweden: US$290.6m
- Israel: US$278.3m
- France: US$246m
- Canada: US$159.8m
- Mexico: US$115.4m
- Spain: US$108.7m
- Italy: US$98.3m
- United Kingdom: US$93m
- Netherlands: US$90.5m
- Poland: US$85.5m
- Australia: US$59m
- Belgium: US$55.9m
- Denmark: US$44.9m
- Russia: US$36.5m
- Switzerland: US$35m
- Vietnam: US$33.6m
- Hong Kong SAR China: US$33.1m
- Singapore: US$30.6m
- Portugal: US$29.6m
- Austria: US$28.2m
- Brazil: US$27.1m
- Saudi Arabia: US$21.5m
- China: US$21.4m
- Ukraine: US$21.4m
- Colombia: US$17.8m
- Czechia: US$16.6m
- Taiwan: US$16.5m
- South Korea: US$13.6m
- Thailand: US$13.4m
- Dominican Republic: US$13.1m
- Costa Rica: US$12.9m
- Finland: US$12.5m
- Romania: US$11.7m
- Philippines: US$11.5m
- Cyprus: US$11.5m
- Panama: US$10.3m
- Lithuania: US$9.5m
- Slovakia: US$9.5m
- Kuwait: US$9.3m
- Malaysia: US$9.2m
- Hungary: US$8.9m
- Greece: US$8.3m
- United Arab Emirates: US$8.2m
- Estonia: US$7.2m
- New Zealand: US$6.5m
- Ecuador: US$6.1m
- Ireland: US$6m
- Jamaica: US$4.8m
- Latvia: US$4.5m
- Croatia: US$4m
- Chile: US$3.8m
- South Africa: US$3.8m
- Anguilla: US$3.6m
- Qatar: US$3.5m
- Slovenia: US$3.2m
- Egypt: US$2.9m
- Guatemala: US$2.8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Chile | US$1.5bn | 33.2% |
| 2 | Norway | US$1.2bn | 26.9% |
| 3 | China | US$373.2m | 8.5% |
| 4 | Poland | US$235.6m | 5.4% |
| 5 |  Denmark | US$226.6m | 5.2% |
| 6 | Sweden | US$176.9m | 4% |
| 7 |  Netherlands | US$161.9m | 3.7% |
| 8 | United States | US$115.7m | 2.6% |
| 9 |  Germany | US$105.9m | 2.4% |
| 10 |  Canada | US$35.3m | 0.8% |
Binding rulings for similar goods 5
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.
- N355887 U.S. CBP
The tariff classification and country of origin of salmon
- N348299 U.S. CBP
The tariff classification and country of origin of Frozen Cod, Pollock and Salmon Fillets
- H286250 U.S. CBP
Reconsideration of NY N284246; country of origin marking of salmon from China
- N286151 U.S. CBP
The tariff classification of Frozen Fish Fillets from the United Kingdom.
- 600010371 HMRC
These are raw frozen boneless salmon fillets of the species oncorhynchus Keta without skin on. They are packaged in 1.4g bags and 8 bags per carton.
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
The UK Global Tariff divides subheading 0304.81 into 3 tariff lines; the duty is 2%.
Subheading 0304.81 is a single line in the EU Combined Nomenclature, where the duty is 2%.
168 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 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of frozen salmon fillets into the UK came to £85.6m between September 2025 and August 2026 (up 14% on the year before); Norway supplied 50%, followed by China.
In 2024, countries exported frozen salmon fillets worth US$4.4bn (−1.1% year on year).
The largest exporter was Chile (US$1.5bn), followed by Norway.
Products classified here
Questions and answers
What is the HS code for pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)?
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) fall under HS subheading 0304.81, part of heading 0304, in section I of the Harmonized System.
What is the import duty on pacific salmon in the UK?
Under the UK Global Tariff, imports under 0304.81 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on pacific salmon in the EU?
Under the EU Combined Nomenclature, imports under 0304.81 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most pacific salmon?
Chile, with US$1.5bn in 2024 (33.2% of world exports).
Which countries can export frozen salmon 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 2% applies. Pick a country above to see its rate.
Is there anti-dumping duty on frozen salmon 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 salmon fillets from?
In the 12 months to August 2026, the largest suppliers were Norway (50%), China (18%) and United States (16%), out of total imports of £85.6m.