Subheading · Chapter 03 · Heading 0304
0304.88: Dogfish, other sharks, rays and skates (Rajidae)
0304.88 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 88 00 00 Dogfish, other sharks, rays and skates (rajidae)
- Dogfish and other sharks
- 0304 88 11 00 Piked dogfish (squalus acanthias) and catsharks (scyliorhinus spp.) 6%
- 0304 88 15 00 Porbeagle shark (lamna nasus) 6%
- 0304 88 18 00 Blue shark (prionace glauca) 6%
- 0304 88 22 00 Shortfin mako shark (isurus oxyrinchus) 6%
- 0304 88 29 00 Other 6%
- 0304 88 90 00 Rays and skates (rajidae) 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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
Import requirements 7
- 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
- Tariff lines
- on 4 of 6 lines
- 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
- Import controlImport control - CITES
- Import controlControl on illegal, unreported and unregulated fishing
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, Vietnam | 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–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 |
| UK–Norway agreementQuota | Norway | 0.9% |
| DCTS Standard | Indonesia | 2.5% – 7.9% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £23k | 95.7% | +66.3% | |
| £1k | 4.3% | — | |
| £0 | 0% | -100% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$81kUS$81k+US$311k+US$1m+> US$1m
Exports: 43
- New Zealand: US$6m
- Spain: US$1m
- Portugal: US$1m
- China: US$1m
- Uruguay: US$1m
- United States: US$962k
- South Africa: US$525k
- Indonesia: US$451k
- United Kingdom: US$351k
- Argentina: US$318k
- Australia: US$311k
- Taiwan: US$288k
- Netherlands: US$248k
- Bulgaria: US$242k
- Nicaragua: US$214k
- Denmark: US$188k
- Vietnam: US$154k
- France: US$124k
- Türkiye: US$120k
- Panama: US$103k
- Mexico: US$95k
- Morocco: US$81k
- Malaysia: US$74k
- Germany: US$46k
- Myanmar (Burma): US$42k
- Greece: US$38k
- South Korea: US$36k
- Colombia: US$29k
- Singapore: US$15k
- Estonia: US$10k
- Japan: US$8k
- Slovenia: US$8k
- Italy: US$6k
- Iceland: US$4k
- Croatia: US$4k
- Pakistan: US$3k
- Dominican Republic: US$2k
- Belgium: US$500
- Slovakia: US$500
- Brazil: US$100
- Hong Kong SAR China: US$100
- Sri Lanka: US$100
- Malta: US$100
Trade value (US$) no reported trade < US$10kUS$10k+US$101k+US$625k+> US$2m
Imports: 55
- Australia: US$7m
- Brazil: US$2m
- Italy: US$1m
- Japan: US$939k
- Spain: US$802k
- United States: US$625k
- France: US$514k
- Philippines: US$311k
- Romania: US$242k
- Singapore: US$238k
- Greece: US$233k
- Mexico: US$217k
- Germany: US$216k
- Slovenia: US$101k
- Portugal: US$74k
- Belgium: US$65k
- Bulgaria: US$62k
- Poland: US$60k
- Netherlands: US$57k
- Malaysia: US$42k
- Cyprus: US$37k
- Aruba: US$29k
- Croatia: US$26k
- United Kingdom: US$24k
- Denmark: US$17k
- Austria: US$17k
- Finland: US$10k
- Myanmar (Burma): US$10k
- India: US$9k
- Malta: US$8k
- Sweden: US$7k
- Uruguay: US$7k
- Hungary: US$7k
- Iceland: US$6k
- Cuba: US$6k
- Czechia: US$5k
- Andorra: US$5k
- Montenegro: US$4k
- Switzerland: US$4k
- Bahamas: US$4k
- United Arab Emirates: US$4k
- Ukraine: US$3k
- South Korea: US$3k
- Slovakia: US$3k
- Canada: US$2k
- Israel: US$1k
- Luxembourg: US$1k
- Bosnia & Herzegovina: US$900
- North Macedonia: US$900
- Ireland: US$600
- Paraguay: US$600
- Congo - Kinshasa: US$200
- Gibraltar: US$200
- Chad: US$200
- Saudi Arabia: US$100
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$6m | 38.5% | |
| 2 | US$1m | 8% | |
| 3 | US$1m | 7.3% | |
| 4 | US$1m | 6.9% | |
| 5 | US$1m | 6.5% | |
| 6 | US$962k | 6.2% | |
| 7 | US$525k | 3.4% | |
| 8 | US$451k | 2.9% | |
| 9 | US$351k | 2.3% | |
| 10 | US$318k | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$7m | 46.9% | |
| 2 | US$2m | 13% | |
| 3 | US$1m | 7.6% | |
| 4 | US$939k | 6% | |
| 5 | US$802k | 5.2% | |
| 6 | US$625k | 4% | |
| 7 | US$514k | 3.3% | |
| 8 | US$311k | 2% | |
| 9 | US$242k | 1.6% | |
| 10 | US$238k | 1.5% |
Import duty on this product around the world 151
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 10%median duty
- 32number of duty-free countries (MFN)
- 49%highest: Türkiye, Barbados, Belize
151
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 0% | 2023 | ||
| 30% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 40% | 2022 · HS 2017 | ||
| 7% | 2021 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2022 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 13% | 0% – 25% | 2023 | |
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 40% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 13% | 0% – 25% | 2023 | |
| 20% | 2021 · HS 2017 | ||
| 9% | 7.5% – 15% | 2023 | |
| 15% | 2023 | ||
| 13% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 40% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 40% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 40% | 2023 | ||
| 3.5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 35% | 2023 | ||
| 5% | 2023 | ||
| 7% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 13% | 0% – 25% | 2023 | |
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 13% | 0% – 25% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 5% | 2023 | ||
| 7% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 13% | 0% – 25% | 2023 | |
| 10% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 40% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 49% | 2023 | ||
| 9% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 7.3% | 6% – 14% | 2023 | |
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 25% | 2017 · HS 2017 | ||
| 40% | 2023 | ||
| 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 0344 Fish fillets, frozen
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21222 Fish fillets, frozen
- ISIC Rev. 4 activity
- 1020 Processing and preserving of fish, crustaceans and molluscs
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0304.88 | unchanged |
| 2012 | 0304.89 | changed |
| 2007 | 0304.29 | changed |
| 2002 | 0304.20 | changed |
| 1996 | 0304.20 | changed |
| 1992 | 0304.20 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
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.
-
CELEX 32026R1455 · Source: eur-lex.europa.eu
Code history
Since 2017; before, these goods were classified under 0304.89.
In the UK Global Tariff, subheading 0304.88 covers 6 tariff lines and the duty is between 6% and 14%.
The EU Combined Nomenclature divides subheading 0304.88 into 6 tariff lines; the duty is between 7.5% and 15% (average 8.8%).
Goods from 170 countries can enter the UK at a preferential rate instead of the standard 6% – 14%; 166 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 £24.4k (up 53% on the year before), at an average of £6.08 per kg; Netherlands supplied 96%, followed by Norway.
World trade in these goods reached US$16m in 2024, down 25.7% on 2023.
New Zealand was the largest exporter with 38.5% of the total, ahead of Spain.
Legal notes
Additional notes
1. For the purposes of subheadings 03053211 and 03053219, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.
However, frozen cod fillets which have a total salt content by weight of less than 12 % are to be classified under subheadings 03047110 and 03047190, in so far as the actual and lasting preservation depends essentially upon freezing.
2. For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.
The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.
The provisions of the first two paragraphs apply to the following fish:
(a) tuna, of the genus Thunnus, of subheadings 03044990 and 03048700;
(b) swordfish (Xiphias gladius) of subheadings 03044500 and 03048400;
(c) marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 03044990 and 03048990;
(d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Lamnidae) of subheadings 03044720, 03044790, 03048815, 03048822 and 03048829.
Questions and answers
What is the HS code for dogfish, other sharks, rays and skates (Rajidae)?
Dogfish, other sharks, rays and skates (Rajidae) fall under HS subheading 0304.88, part of heading 0304, in section I of the Harmonized System.
What is the import duty on dogfish, other sharks, rays and skates (Rajidae) in the UK?
Under the UK Global Tariff, imports under 0304.88 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 dogfish, other sharks, rays and skates (Rajidae) in the EU?
Under the EU Combined Nomenclature, imports under 0304.88 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 dogfish, other sharks, rays and skates (Rajidae)?
New Zealand, with US$6m in 2024 (38.5% of world exports).
Which countries can export these goods to the UK duty-free?
166 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 (96%), Norway (4%) and Pakistan (0%), out of total imports of £24.4k.