Subheading · Chapter 03 · Heading 0304
0304.91: Fish fillets and other fish meat: other, frozen, swordfish (Xiphias gladius)
Official description Swordfish (Xiphias gladius)
0304.91 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 91 00 00 Swordfish (xiphias gladius) 6%
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
- all countries
- Legal act
- S.I. 2019/753, S.I. 2022/395
- 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% |
| 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–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | 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–Iceland agreement | Iceland | 2.2% |
| UK–Norway agreementQuota | Norway | 2.2% |
| DCTS Standard | Indonesia | 2.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Spain | £28k | 95% | -36.4% |
 Portugal | £1k | 5% | — |
Same subheading in other tariffs
EU 7.5% Third-country duty 1 tariff line 
Türkiye 30% Third-country duty 1 tariff line 
USA Free – 6% General (MFN) 2 tariff lines · average 3% 
Canada Free General (MFN) 1 tariff line 
Mexico 15% General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan 3.5% General (MFN) 1 tariff line 
Taiwan 10% – 24% General (MFN) 2 tariff lines · average 17% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$80kUS$80k+US$255k+US$3m+> US$14m
Exports: 40
- Spain: US$14m
- Portugal: US$4m
- Ecuador: US$4m
- Chile: US$3m
- Peru: US$1m
- Sri Lanka: US$760k
- China: US$683k
- Vietnam: US$310k
- India: US$255k
- Costa Rica: US$240k
- Italy: US$186k
- South Korea: US$184k
- Taiwan: US$136k
- Indonesia: US$126k
- Greece: US$121k
- Netherlands: US$97k
- United States: US$80k
- South Africa: US$78k
- Germany: US$74k
- Belgium: US$61k
- Bulgaria: US$48k
- United Arab Emirates: US$35k
- France: US$33k
- Singapore: US$28k
- Denmark: US$17k
- Japan: US$16k
- Egypt: US$15k
- Hong Kong SAR China: US$6k
- Nicaragua: US$3k
- Lithuania: US$2k
- Ireland: US$2k
- Seychelles: US$500
- Kenya: US$100
- Austria: US$0
- Czechia: US$0
- Estonia: US$0
- Hungary: US$0
- Romania: US$0
- Slovenia: US$0
- Thailand: US$0
Trade value (US$) no reported trade < US$26kUS$26k+US$136k+US$691k+> US$6m
Imports: 56
- Italy: US$12m
- United States: US$6m
- Spain: US$5m
- Vietnam: US$841k
- France: US$692k
- Singapore: US$691k
- Japan: US$611k
- Belgium: US$540k
- Portugal: US$366k
- Canada: US$300k
- Germany: US$270k
- Dominican Republic: US$243k
- Philippines: US$208k
- Jamaica: US$136k
- Netherlands: US$133k
- Cyprus: US$120k
- South Korea: US$98k
- Cuba: US$90k
- Switzerland: US$57k
- Greece: US$53k
- Ukraine: US$52k
- Aruba: US$45k
- Kuwait: US$35k
- Barbados: US$32k
- United Kingdom: US$28k
- Romania: US$28k
- Croatia: US$26k
- Lithuania: US$26k
- Austria: US$23k
- Luxembourg: US$23k
- Bulgaria: US$17k
- Colombia: US$16k
- Morocco: US$15k
- Bahamas: US$15k
- Poland: US$14k
- Finland: US$10k
- Mauritius: US$7k
- Slovenia: US$6k
- Macao SAR China: US$6k
- Iraq: US$4k
- Gibraltar: US$4k
- Czechia: US$3k
- Slovakia: US$2k
- Uruguay: US$2k
- Brunei: US$2k
- Malta: US$2k
- Serbia: US$1k
- Angola: US$700
- Australia: US$700
- Zambia: US$600
- Burkina Faso: US$400
- Hungary: US$400
- Côte d’Ivoire: US$100
- Rwanda: US$100
- Uganda: US$100
- Thailand: US$0
Import duty on this product around the world 162
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
- 34number of duty-free countries (MFN)
- 49%highest: Türkiye, Antigua & Barbuda, Barbados
162
| 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 | |
 Antigua & Barbuda | 40% | 2021 · HS 2007 | |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 3% | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 40% | 2022 · HS 2017 | |
 Belarus | 3% | 2021 · HS 2017 | |
 Belize | 40% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 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) | 7.5% | 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 | 32% | 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 | 3% | 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 | |
 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 | 3% | 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 Lucia | 40% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 40% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 40% | 2023 · HS 2007 | |
| 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 | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 6% | 2023 | |
| United States | 3% | 0% – 6% | 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
- 03455 Fish meat (other than fillets), frozen
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21223 Fish meat, whether or not minced, frozen
- ISIC Rev. 4 activity
- 1020 Processing and preserving of fish, crustaceans and molluscs
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0304.91 | unchanged |
| 2012 | 0304.91 | unchanged |
| 2007 | 0304.91 | unchanged |
| 2002 | 0304.90 | changed |
| 1996 | 0304.90 | changed |
| 1992 | 0304.90 | 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.
- Tariff change · Applies from:
İthalat Rejimi Kararında Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 11563)
RG 31.07.2026 sayı 33326 · Karar 11563 · Source: resmigazete.gov.tr
Subheading 0304.91 is a single line in the UK Global Tariff, where the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 0304.91; the duty is 7.5%.
Goods from 169 countries can enter the UK at a preferential rate instead of the standard 6%; 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 £29.2k (down 33% on the year before), at an average of £8.91 per kg; Spain supplied 95%, followed by Portugal.
World trade in these goods reached US$29m in 2024, down 30.9% on 2023.
Spain was the largest exporter with 47.1% of the total, ahead of Portugal.
Questions and answers
What is the HS code for fish fillets and other fish meat: other, frozen, swordfish (Xiphias gladius)?
Fish fillets and other fish meat: other, frozen, swordfish (Xiphias gladius) fall under HS subheading 0304.91, part of heading 0304, in section I of the Harmonized System.
What is the import duty on fish fillets and other fish meat in the UK?
Under the UK Global Tariff, imports under 0304.91 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on fish fillets and other fish meat in the EU?
Under the EU Combined Nomenclature, imports under 0304.91 from countries without a preferential agreement are charged at 7.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most fish fillets and other fish meat?
Spain, with US$14m in 2024 (47.1% 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% 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 Spain (95%) and Portugal (5%), out of total imports of £29.2k.