Subheading · Chapter 03 · Heading 0304

0304.88

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

Customs duty 6% – 14% standard rate · across 6 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 6
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0304 88 00 00 Dogfish, other sharks, rays and skates (rajidae)
  2. Dogfish and other sharks
  3. 0304 88 11 00 Piked dogfish (squalus acanthias) and catsharks (scyliorhinus spp.) 6%
  4. 0304 88 15 00 Porbeagle shark (lamna nasus) 6%
  5. 0304 88 18 00 Blue shark (prionace glauca) 6%
  6. 0304 88 22 00 Shortfin mako shark (isurus oxyrinchus) 6%
  7. 0304 88 29 00 Other 6%
  8. 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
    • 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
    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
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
    Tariff lines
    on 3 of 6 lines
  • Import controlControl on illegal, unreported and unregulated fishing
    Applies to goods from
    all countries
    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
    Tariff lines
    on 2 of 6 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6% – 14%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£24k+52.6% · previous 12 months
Average import price£6.08 per kg
May 2024: £3kJun 2024: £2kJul 2024: £2kAug 2024: £3kOct 2024: £3kNov 2024: £2kDec 2024: £3kFeb 2025: £2kJun 2025: £2kJul 2025: £3kNov 2025: £3kJan 2026: £16kMay 2026: £4kJul 2026: £1k 2026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Netherlands £23k 95.7% +66.3%
Norway £1k 4.3% —
Pakistan £0 0% -100%

Same subheading in other tariffs

World trade in 2024

0304.88 · US$16m

Trade value (US$) no reported trade < US$81kUS$81k+US$311k+US$1m+> US$1m

Exports: 43
  1. New Zealand: US$6m
  2. Spain: US$1m
  3. Portugal: US$1m
  4. China: US$1m
  5. Uruguay: US$1m
  6. United States: US$962k
  7. South Africa: US$525k
  8. Indonesia: US$451k
  9. United Kingdom: US$351k
  10. Argentina: US$318k
  11. Australia: US$311k
  12. Taiwan: US$288k
  13. Netherlands: US$248k
  14. Bulgaria: US$242k
  15. Nicaragua: US$214k
  16. Denmark: US$188k
  17. Vietnam: US$154k
  18. France: US$124k
  19. Türkiye: US$120k
  20. Panama: US$103k
  21. Mexico: US$95k
  22. Morocco: US$81k
  23. Malaysia: US$74k
  24. Germany: US$46k
  25. Myanmar (Burma): US$42k
  26. Greece: US$38k
  27. South Korea: US$36k
  28. Colombia: US$29k
  29. Singapore: US$15k
  30. Estonia: US$10k
  31. Japan: US$8k
  32. Slovenia: US$8k
  33. Italy: US$6k
  34. Iceland: US$4k
  35. Croatia: US$4k
  36. Pakistan: US$3k
  37. Dominican Republic: US$2k
  38. Belgium: US$500
  39. Slovakia: US$500
  40. Brazil: US$100
  41. Hong Kong SAR China: US$100
  42. Sri Lanka: US$100
  43. Malta: US$100

Top exporters

RankCountryValueShare
1 New Zealand US$6m 38.5%
2 Spain US$1m 8%
3 Portugal US$1m 7.3%
4 China US$1m 6.9%
5 Uruguay US$1m 6.5%
6 United States US$962k 6.2%
7 South Africa US$525k 3.4%
8 Indonesia US$451k 2.9%
9 United Kingdom US$351k 2.3%
10 Argentina US$318k 2%

Top importers

RankCountryValueShare
1 Australia US$7m 46.9%
2 Brazil US$2m 13%
3 Italy US$1m 7.6%
4 Japan US$939k 6%
5 Spain US$802k 5.2%
6 United States US$625k 4%
7 France US$514k 3.3%
8 Philippines US$311k 2%
9 Romania US$242k 1.6%
10 Singapore 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 countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 30% 2023
Angola 30% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Argentina 10% 2023 · HS 2017
Armenia 7% 2023
Australia 0% 2023
Azerbaijan 5% 2023 · HS 2017
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 40% 2022 · HS 2017
Belarus 7% 2021 · HS 2017
Belize 40% 2023
Benin 20% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 13% 0% – 25% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 7% 2023
Colombia 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 40% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 13% 0% – 25% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 9% 7.5% – 15% 2023
Fiji 15% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 40% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 10% 2023
Iran 40% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 40% 2023
Japan 3.5% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 35% 2023
Kuwait 5% 2023
Kyrgyzstan 7% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 13% 0% – 25% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 25% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 10% 2023
Mozambique 20% 2023
Myanmar (Burma) 10% 2023 · HS 2017
Namibia 13% 0% – 25% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palestinian Territories 0% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 15% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 7% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 25% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 13% 0% – 25% 2023
South Korea 10% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 15% 2023
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 40% 2023
Sudan 40% 2021 · HS 2017
Switzerland 0% 2023
Tanzania 25% 2023
Thailand 5% 2023
Togo 20% 2023
Tonga 0% 2023 · HS 2017
Türkiye 49% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 7.3% 6% – 14% 2023
United States 0% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 15% 2023
Yemen 25% 2017 · HS 2017
Zambia 40% 2023
Zimbabwe 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

HSCode
20170304.88unchanged
20120304.89changed
20070304.29changed
20020304.20changed
19960304.20changed
19920304.20changed

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.

  1. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

Rule changes →

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

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.

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