Subheading · Chapter 03 · Heading 0304
0304.89: Frozen fillets of other fish: other
Other frozen fish fillets
Official description Other
0304.89 is the HS subheading for other frozen fish fillets, under heading 0304 in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0304 89 00 00 Other
- 0304 89 10 00 Freshwater fish 8%
- Other
- Redfish (sebastes spp.)
- 0304 89 21 00 Of the species sebastes marinus 6%
- 0304 89 29 00 Other 6%
- 0304 89 29 10 Of the species sebastes mentella 6%
- 0304 89 29 90 Other 6%
- 0304 89 30 00 Fish of the genus euthynnus 18%
- Mackerel (scomber scombrus, scomber australasicus, scomber japonicus) and fish of the species orcynopsis unicolor
- 0304 89 41 00 Mackerel of the species scomber australasicus 14%
- 0304 89 49 00 Other 14%
- 0304 89 49 10 Mackerel of the species scomber scombrus 14%
- Mackerel of the species scomber japonicus 14%
- 0304 89 49 20 For processing 14%
- 0304 89 49 29 Other 14%
- 0304 89 49 90 Fish of the species orcynopsis unicolor 14%
- 0304 89 60 00 Monkfish (lophius spp.) 14%
- 0304 89 90 00 Other 14%
- 0304 89 90 10 Of the species allocyttus spp. and pseudocyttus maculatus 14%
- 0304 89 90 20 Ray's bream (brama spp.) 14%
- 0304 89 90 30 Sea bream (dentex dentex, pagellus spp.) 14%
- 0304 89 90 40 European sea bass (dicentrarchus labrax) 14%
- 0304 89 90 50 Bogue (boops boops) 14%
- 0304 89 90 60 Gilt-head sea bream (sparus aurata) 14%
- 0304 89 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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
Import requirements 6
- Prohibition or restrictionImport prohibition
- Applies to goods from
- Cambodia, Comoros, North Korea, St Vincent & the Grenadines
- Legal act
- S.I. 2019/411, 2014 No. 170
- 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 controlImport control - CITES
- 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 controlControl on illegal, unreported and unregulated fishing
- Applies to goods from
- all countries except Cambodia, Comoros, St Vincent & the Grenadines
- Documents
- Tariff lines
- on 17 of 18 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% – 18% |
| 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 – 2.8% |
| UK–Albania agreementQuota | Albania | Free – 4.2% |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | 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 agreementQuota | Iceland | Free – 2.7% |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | 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 – 5.4% |
| 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–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Vietnam agreement | Vietnam | Free – 1.8% |
| DCTS Standard | Indonesia | 2.5% – 14.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | £74.4m | 83.9% | +13.7% |
 Myanmar (Burma) | £3.7m | 4.1% | -33.5% |
 Greece | £3m | 3.3% | +891.6% |
 China | £2.3m | 2.6% | +35.6% |
 Vietnam | £827k | 0.9% | +1% |
 United States | £781k | 0.9% | -27.3% |
 Iceland | £522k | 0.6% | -35.5% |
 Bangladesh | £490k | 0.6% | -40.9% |
Same subheading in other tariffs
EU 7.5% – 18% Third-country duty 8 tariff lines · average 12.8% Türkiye 30% Third-country duty 8 tariff lines USA Free General (MFN) 2 tariff lines 
Canada Free Third-country duty 2 tariff lines 
Mexico 15% Third-country duty 3 tariff lines 
Brazil 9% Third-country duty 4 tariff lines 
Argentina 9% Third-country duty 53 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 26 tariff lines 
Japan 3.5% – 10% Third-country duty 5 tariff lines · average 4.8% 
Taiwan 15% – 40% Third-country duty 21 tariff lines · average 22% · 1× specific or compound duty 
GCC 5% Third-country duty 3 tariff lines 
Switzerland Free Third-country duty 2 tariff lines · 1× specific or compound duty 
Norway Free Third-country duty 4 tariff lines 
North Macedonia Free – 15% Third-country duty 8 tariff lines · average 1.9% 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$12m+US$57m+> US$185m
Exports: 125
- China: US$271m
- Norway: US$242m
- Vietnam: US$216m
- Türkiye: US$185m
- Japan: US$151m
- Indonesia: US$147m
- Netherlands: US$135m
- New Zealand: US$100m
- Peru: US$86m
- Canada: US$72m
- Kazakhstan: US$66m
- Iceland: US$59m
- Taiwan: US$57m
- South Korea: US$54m
- Germany: US$44m
- Russia: US$42m
- United Kingdom: US$40m
- Denmark: US$37m
- Poland: US$31m
- United States: US$27m
- India: US$26m
- Argentina: US$21m
- Ecuador: US$20m
- Spain: US$18m
- Lithuania: US$17m
- Ireland: US$17m
- Mexico: US$17m
- Thailand: US$15m
- Chile: US$13m
- Greece: US$13m
- Ukraine: US$12m
- Estonia: US$9m
- South Africa: US$8m
- Morocco: US$8m
- Panama: US$8m
- Suriname: US$7m
- Myanmar (Burma): US$7m
- Singapore: US$7m
- Cook Islands: US$7m
- Malaysia: US$7m
- Belgium: US$6m
- Greenland: US$6m
- Hong Kong SAR China: US$6m
- Sweden: US$6m
- Portugal: US$6m
- France: US$6m
- Nicaragua: US$5m
- Venezuela: US$5m
- Brazil: US$5m
- Philippines: US$4m
- Australia: US$4m
- United Arab Emirates: US$3m
- Senegal: US$3m
- Austria: US$3m
- Sri Lanka: US$3m
- Guyana: US$2m
- Bangladesh: US$2m
- Italy: US$2m
- Saudi Arabia: US$2m
- Tanzania: US$2m
Trade value (US$) no reported trade < US$252kUS$252k+US$2m+US$20m+> US$87m
Imports: 195
- United States: US$597m
- Japan: US$454m
- Australia: US$131m
- Italy: US$129m
- Germany: US$117m
- Hong Kong SAR China: US$87m
- United Kingdom: US$86m
- France: US$85m
- Poland: US$68m
- Spain: US$67m
- Netherlands: US$67m
- South Korea: US$65m
- Denmark: US$39m
- Canada: US$34m
- Malaysia: US$28m
- Switzerland: US$25m
- Austria: US$25m
- Singapore: US$24m
- Egypt: US$21m
- Saudi Arabia: US$20m
- Lithuania: US$20m
- Romania: US$19m
- Israel: US$14m
- Belgium: US$14m
- Sweden: US$14m
- Thailand: US$13m
- Brazil: US$12m
- Taiwan: US$12m
- Portugal: US$12m
- Mexico: US$9m
- Croatia: US$7m
- Dominican Republic: US$6m
- Czechia: US$6m
- Macao SAR China: US$6m
- Ecuador: US$5m
- China: US$4m
- Ukraine: US$4m
- Hungary: US$4m
- Greece: US$4m
- Russia: US$4m
- Mauritius: US$3m
- Kazakhstan: US$3m
- United Arab Emirates: US$3m
- Estonia: US$3m
- Norway: US$3m
- Peru: US$3m
- Slovakia: US$3m
- Bermuda: US$2m
- Vietnam: US$2m
- Slovenia: US$2m
- Latvia: US$2m
- Philippines: US$2m
- Chile: US$2m
- Qatar: US$2m
- New Zealand: US$2m
- Iceland: US$2m
- Finland: US$1m
- Serbia: US$1m
- Montenegro: US$1m
- Aruba: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$271m | 11.2% |
| 2 | Norway | US$242m | 10% |
| 3 | Vietnam | US$216m | 8.9% |
| 4 | Türkiye | US$185m | 7.6% |
| 5 | Japan | US$151m | 6.2% |
| 6 |  Indonesia | US$147m | 6% |
| 7 |  Netherlands | US$135m | 5.6% |
| 8 | New Zealand | US$100m | 4.1% |
| 9 | Peru | US$86m | 3.5% |
| 10 | Canada | US$72m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$597m | 24.6% |
| 2 | Japan | US$454m | 18.7% |
| 3 |  Australia | US$131m | 5.4% |
| 4 |  Italy | US$129m | 5.3% |
| 5 |  Germany | US$117m | 4.8% |
| 6 |  Hong Kong SAR China | US$87m | 3.6% |
| 7 | United Kingdom | US$86m | 3.5% |
| 8 |  France | US$85m | 3.5% |
| 9 |  Poland | US$68m | 2.8% |
| 10 |  Spain | US$67m | 2.8% |
Import duty on this product around the world 160
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)
- 93%highest: Barbados, Türkiye, Belize
160
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 30% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 5.8% | 5% – 7% | 2023 |
 Aruba | 0% | 2021 · HS 2012 | |
| Australia | 0% | 2023 | |
 Azerbaijan | 7.2% | 5% – 15% | 2023 · HS 2017 |
 Bahrain | 5% | 2023 | |
| Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 93% | 40% – 145% | 2022 · HS 2017 |
 Belarus | 5.8% | 5% – 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 | 8.3% | 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 | 8.3% | 0% – 25% | 2023 |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 13% | 7.5% – 18% | 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 | |
 Grenada | 40% | 2023 · HS 2012 | |
 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 | 4.8% | 3.5% – 10% | 2023 |
 Jordan | 0% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 35% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5.8% | 5% – 7% | 2021 · HS 2017 |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 8.3% | 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 | 8.3% | 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 | 1.9% | 0% – 15% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 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 | 5.8% | 5% – 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 | 8.3% | 0% – 25% | 2023 |
 South Korea | 10% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 28% | 15% – 40% | 2023 |
 St Lucia | 40% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 40% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
| Switzerland | 0% | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 5% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 40% | 2023 · HS 2012 | |
| Türkiye | 49% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 2.7% | 0% – 5% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 13% | 6% – 18% | 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 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 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
| HS | Code | |
|---|---|---|
| 2017 | 0304.89 | 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)
Binding rulings for similar goods 2
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.
The UK Global Tariff divides subheading 0304.89 into 18 tariff lines; the duty is between 6% and 18% (average 12.6%).
In the EU Combined Nomenclature, subheading 0304.89 covers 8 tariff lines and the duty is between 7.5% and 18%.
161 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% – 18%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of other frozen fish fillets into the UK came to £88.7m between September 2025 and August 2026 (up 11% on the year before); Türkiye supplied 84%, followed by Myanmar (Burma).
In 2024, countries exported other frozen fish fillets worth US$2bn (−3.7% year on year).
The largest exporter was China (US$271m), followed by Norway.
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.
Products classified here
Questions and answers
What is the HS code for frozen fillets of other fish: other?
Frozen fillets of other fish: other fall under HS subheading 0304.89, part of heading 0304, in section I of the Harmonized System.
What is the import duty on frozen fillets of other fish: other in the UK?
Under the UK Global Tariff, imports under 0304.89 from countries without a preferential agreement are charged at 6% to 18%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on frozen fillets of other fish: other in the EU?
Under the EU Combined Nomenclature, imports under 0304.89 from countries without a preferential agreement are charged at 7.5% to 18%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most frozen fillets of other fish: other?
China, with US$271m in 2024 (11.2% of world exports).
Which countries can export other frozen fish fillets to the UK duty-free?
161 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% – 18% applies. Pick a country above to see its rate.
Is there anti-dumping duty on other frozen fish 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 other frozen fish fillets from?
In the 12 months to August 2026, the largest suppliers were Türkiye (84%), Myanmar (Burma) (4%) and Greece (3%), out of total imports of £88.7m.
Typical products
Everyday names, not part of the legal text.