Subheading · Chapter 03 · Heading 0304

0304.94

0304.94: Alaska Pollock (Theragra chalcogramma)

Subheading 0304.94 belongs to heading 0304 (fish fillets and other fish meat) in chapter 03.

What you pay

Importing into UK

Customs duty 6% – 14% standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0304 94 00 00 Alaska pollock (theragra chalcogramma)
  2. 0304 94 10 00 Surimi 14%
  3. 0304 94 10 10 For processing 14%
  4. 0304 94 10 90 Other 14%
  5. 0304 94 90 00 Other 6%
  6. 0304 94 90 10 For processing 6%
  7. 0304 94 90 90 Other 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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
  • Tariff quotaNon preferential tariff quota under end-use Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1432
    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 4 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
  • 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
  • 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)

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 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–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% – 4.2%
UK–Norway agreementQuota Norway 2.2% – 4.2%
DCTS Standard Indonesia 2.5% – 10.5%

UK: imports by month

last 12 months£6.3m-2.1% · previous 12 months
Average import price£1.95 per kg
Jan 2024: £493kFeb 2024: £212kMar 2024: £467kApr 2024: £693kMay 2024: £879kJun 2024: £591kJul 2024: £497kAug 2024: £521kSept 2024: £875kOct 2024: £436kNov 2024: £1.2mDec 2024: £399kJan 2025: £545kFeb 2025: £550kMar 2025: £537kApr 2025: £256kMay 2025: £576kJun 2025: £303kJul 2025: £281kAug 2025: £474kSept 2025: £475kOct 2025: £735kNov 2025: £185kDec 2025: £623kJan 2026: £612kFeb 2026: £350kMar 2026: £108kApr 2026: £621kMay 2026: £439kJun 2026: £843kJul 2026: £817kAug 2026: £445k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United States £5.8m 93.2% +5.3%
China £365k 5.8% -13.4%
United Kingdom £43k 0.7% —
Germany £15k 0.2% -49.1%
France £0 0% -100%
Poland £0 0% -100%
Portugal £0 0% -100%
Russia £0 0% -100%

Same subheading in other tariffs

World trade in 2024

0304.94 · US$224.4m

Trade value (US$) no reported trade < US$55kUS$55k+US$721.4k+US$7.7m+> US$34.7m

Exports: 38
  1. Russia: US$146m
  2. United States: US$34.7m
  3. Netherlands: US$13.1m
  4. China: US$7.7m
  5. South Korea: US$7.6m
  6. Germany: US$5.2m
  7. France: US$4m
  8. Poland: US$2.5m
  9. Denmark: US$721.4k
  10. Portugal: US$683.9k
  11. Iceland: US$615.2k
  12. South Africa: US$352.6k
  13. Italy: US$313.1k
  14. Spain: US$200.2k
  15. Sweden: US$199.7k
  16. Belgium: US$163.2k
  17. Latvia: US$61.5k
  18. Venezuela: US$55k
  19. Japan: US$49.9k
  20. Romania: US$44.3k
  21. Czechia: US$28.3k
  22. Singapore: US$15.2k
  23. Hong Kong SAR China: US$7.8k
  24. Australia: US$6.9k
  25. Greece: US$6.4k
  26. Finland: US$5.2k
  27. Lithuania: US$4.9k
  28. Saudi Arabia: US$4.2k
  29. Croatia: US$2.9k
  30. Taiwan: US$2.9k
  31. Slovakia: US$1.3k
  32. India: US$900
  33. United Kingdom: US$300
  34. Ireland: US$300
  35. Kenya: US$300
  36. Bulgaria: US$0
  37. Brazil: US$0
  38. Norway: US$0

Top exporters

RankCountryValueShare
1 Russia US$146m 65.1%
2 United States US$34.7m 15.4%
3 Netherlands US$13.1m 5.8%
4 China US$7.7m 3.4%
5 South Korea US$7.6m 3.4%
6 Germany US$5.2m 2.3%
7 France US$4m 1.8%
8 Poland US$2.5m 1.1%
9 Denmark US$721.4k 0.3%
10 Portugal US$683.9k 0.3%

Top importers

RankCountryValueShare
1 China US$54.5m 24.3%
2 Japan US$42.3m 18.8%
3 South Korea US$26.7m 11.9%
4 Germany US$18.7m 8.4%
5 Lithuania US$12.4m 5.5%
6 France US$12.3m 5.5%
7 Poland US$6.9m 3.1%
8 Thailand US$6.8m 3%
9 Canada US$6.3m 2.8%
10 Italy US$5.4m 2.4%

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 →

The UK Global Tariff divides subheading 0304.94 into 4 tariff lines; the duty is between 6% and 14% (average 10%).

In the EU Combined Nomenclature, subheading 0304.94 covers 2 tariff lines and the duty is between 7.5% and 14.2%.

166 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 £6.3m between September 2025 and August 2026 (down 2% on the year before); United States supplied 93%, followed by China.

In 2024, countries exported these goods worth US$224.4m (−0.7% year on year).

The largest exporter was Russia (US$146m), followed by the United States.

Questions and answers

What is the HS code for alaska Pollock (Theragra chalcogramma)?

Alaska Pollock (Theragra chalcogramma) fall under HS subheading 0304.94, part of heading 0304, in section I of the Harmonized System.

What is the import duty on alaska Pollock (Theragra chalcogramma) in the UK?

Under the UK Global Tariff, imports under 0304.94 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 alaska Pollock (Theragra chalcogramma) in the EU?

Under the EU Combined Nomenclature, imports under 0304.94 from countries without a preferential agreement are charged at 7.5% to 14.2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most alaska Pollock (Theragra chalcogramma)?

Russia, with US$146m in 2024 (65.1% 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% – 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 United States (93%), China (6%) and United Kingdom (1%), out of total imports of £6.3m.

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