Subheading · Chapter 03 · Heading 0304
0304.83: Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
Subheading 0304.83 belongs to heading 0304 (fish fillets and other fish meat) in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0304 83 00 00 Flat fish (pleuronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae)
- 0304 83 10 00 Plaice (pleuronectes platessa) 6%
- 0304 83 30 00 Flounder (platichthys flesus) 6%
- 0304 83 50 00 Megrim (lepidorhombus spp.) 14%
- 0304 83 90 00 Other 14%
- Halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossus stenolepis) 14%
- 0304 83 90 11 Reinhardtius hippoglossoides 14%
- 0304 83 90 19 Other 14%
- Flat fish (limanda aspera, lepidopsetta bilineata, pleuronectes quadrituberculatus, limanda ferruginea, lepidopsetta polyxystra) 14%
- 0304 83 90 21 For processing 14%
- 0304 83 90 29 Other 14%
- 0304 83 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 1 of 8 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
- 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
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–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–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 |
| DCTS Standard | Indonesia | 2.5% – 10.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £7.3m | 60.8% | -32.4% |
 Iceland | £2.1m | 17.4% | -16.4% |
 China | £1.9m | 16.1% | +23.6% |
 Namibia | £335k | 2.8% | — |
 United States | £194k | 1.6% | +41.8% |
 Spain | £118k | 1% | -54% |
 Greenland | £26k | 0.2% | -90.3% |
 Ireland | £8k | 0.1% | +131.1% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$128kUS$128k+US$3m+US$17m+> US$92m
Exports: 70
- China: US$168m
- Netherlands: US$92m
- United States: US$73m
- Greenland: US$44m
- Germany: US$29m
- Denmark: US$23m
- Norway: US$17m
- Thailand: US$12m
- Iceland: US$9m
- Spain: US$8m
- Vietnam: US$8m
- Canada: US$7m
- Senegal: US$6m
- Argentina: US$6m
- Poland: US$5m
- Indonesia: US$4m
- France: US$3m
- India: US$2m
- Russia: US$2m
- Belgium: US$2m
- South Korea: US$2m
- Portugal: US$1m
- Gambia: US$1m
- Mexico: US$804k
- Taiwan: US$796k
- Pakistan: US$718k
- Japan: US$579k
- Sweden: US$455k
- Italy: US$318k
- United Kingdom: US$236k
- Colombia: US$177k
- Türkiye: US$135k
- Solomon Islands: US$128k
- Greece: US$115k
- Nigeria: US$103k
- Lithuania: US$98k
- Austria: US$89k
- Switzerland: US$84k
- Malaysia: US$70k
- Singapore: US$69k
- Hungary: US$45k
- Latvia: US$41k
- Ireland: US$23k
- Nicaragua: US$23k
- Luxembourg: US$22k
- Estonia: US$14k
- Slovenia: US$13k
- Mozambique: US$11k
- Sierra Leone: US$11k
- Ecuador: US$10k
- Tunisia: US$9k
- Panama: US$9k
- Brazil: US$7k
- Czechia: US$7k
- South Africa: US$6k
- New Zealand: US$6k
- Croatia: US$6k
- Bahrain: US$5k
- North Macedonia: US$4k
- Chile: US$4k
Trade value (US$) no reported trade < US$35kUS$35k+US$340k+US$11m+> US$40m
Imports: 131
- United States: US$95m
- Japan: US$76m
- Italy: US$53m
- France: US$40m
- Denmark: US$34m
- Germany: US$30m
- Netherlands: US$29m
- Iceland: US$24m
- Canada: US$23m
- Poland: US$21m
- United Kingdom: US$20m
- South Korea: US$14m
- Spain: US$11m
- Belgium: US$8m
- Sweden: US$6m
- Austria: US$5m
- Taiwan: US$5m
- Russia: US$4m
- Greece: US$4m
- Switzerland: US$3m
- Malaysia: US$3m
- Israel: US$3m
- Hong Kong SAR China: US$3m
- Thailand: US$2m
- Portugal: US$2m
- Singapore: US$1m
- Norway: US$1m
- China: US$1m
- Finland: US$1m
- Czechia: US$847k
- Ireland: US$474k
- Australia: US$340k
- Croatia: US$316k
- Macao SAR China: US$296k
- Cuba: US$262k
- Slovenia: US$247k
- Luxembourg: US$240k
- Cape Verde: US$231k
- Uruguay: US$203k
- Ukraine: US$194k
- Vietnam: US$185k
- Mexico: US$158k
- Philippines: US$141k
- Latvia: US$136k
- Romania: US$130k
- Central African Republic: US$111k
- Estonia: US$108k
- Lithuania: US$106k
- Gibraltar: US$102k
- Cyprus: US$96k
- Hungary: US$93k
- Lebanon: US$81k
- Kazakhstan: US$59k
- Dominican Republic: US$58k
- Antigua & Barbuda: US$52k
- Bosnia & Herzegovina: US$51k
- Slovakia: US$50k
- Bulgaria: US$47k
- Greenland: US$46k
- Brazil: US$46k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$168m | 31.7% |
| 2 | Netherlands | US$92m | 17.5% |
| 3 | United States | US$73m | 13.8% |
| 4 | Greenland | US$44m | 8.4% |
| 5 |  Germany | US$29m | 5.4% |
| 6 |  Denmark | US$23m | 4.3% |
| 7 |  Norway | US$17m | 3.2% |
| 8 |  Thailand | US$12m | 2.2% |
| 9 | Iceland | US$9m | 1.7% |
| 10 | Spain | US$8m | 1.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$95m | 18% |
| 2 |  Japan | US$76m | 14.4% |
| 3 |  Italy | US$53m | 10.1% |
| 4 |  France | US$40m | 7.6% |
| 5 | Denmark | US$34m | 6.5% |
| 6 | Germany | US$30m | 5.6% |
| 7 | Netherlands | US$29m | 5.5% |
| 8 | Iceland | US$24m | 4.5% |
| 9 |  Canada | US$23m | 4.3% |
| 10 |  Poland | US$21m | 3.9% |
The UK Global Tariff divides subheading 0304.83 into 8 tariff lines; the duty is between 6% and 14% (average 12%).
In the EU Combined Nomenclature, subheading 0304.83 covers 4 tariff lines and the duty is between 7.5% and 15%.
167 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 6% – 14%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £12m between September 2025 and August 2026 (down 23% on the year before); Netherlands supplied 61%, followed by Iceland.
In 2024, countries exported these goods worth US$528m (−6.4% year on year).
The largest exporter was China (US$168m), followed by the Netherlands.
Questions and answers
What is the HS code for flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)?
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) fall under HS subheading 0304.83, part of heading 0304, in section I of the Harmonized System.
What is the import duty on flat fish (Pleuronectidae, Bothidae… in the UK?
Under the UK Global Tariff, imports under 0304.83 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 flat fish (Pleuronectidae, Bothidae… in the EU?
Under the EU Combined Nomenclature, imports under 0304.83 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 flat fish (Pleuronectidae, Bothidae…?
China, with US$168m in 2024 (31.7% 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 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 Netherlands (61%), Iceland (17%) and China (16%), out of total imports of £12m.