Subheading · Chapter 03 · Heading 0304

0304.95: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)

0304.95 is a six-digit subheading of heading 0304, fish fillets and other fish meat, chapter 03.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 6% – 14% standard rate · across 21 national lines depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 5

VAT 0.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

0304 95 00 00 Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae, other than alaska pollock (theragra chalcogramma)
0304 95 10 00 Surimi 14%
0304 95 10 10 For processing 14%
0304 95 10 90 Other 14%
Other
Cod (gadus morhua, gadus ogac, gadus macrocephalus) and polar cod (boreogadus saida)
0304 95 21 00 Cod of the species gadus macrocephalus 6%
0304 95 21 10 For processing 6%
0304 95 21 90 Other 6%
0304 95 25 00 Cod of the species gadus morhua 6%
0304 95 25 10 For processing 6%
0304 95 25 90 Other 6%
0304 95 29 00 Other 6%
0304 95 30 00 Haddock (melanogrammus aeglefinus) 6%
0304 95 40 00 Coalfish (pollachius virens) 6%
0304 95 50 00 Hake of the genus merluccius 6%
0304 95 50 10 Hake (merluccius productus) for processing 6%
0304 95 50 20 Argentine hake (southwest atlantic hake) (merluccius hubbsi) for processing 6%
0304 95 50 90 Other 6%
0304 95 60 00 Blue whiting (micromesistius poutassou) 6%
0304 95 90 00 Other 6%
Fish of the genus macruronus spp. 6%
Blue grenadier (macruronus novaezelandiae) 6%
0304 95 90 11 For processing 6%
0304 95 90 13 Other 6%
Patagonian grenadier (macruronus magellanicus) 6%
0304 95 90 14 For processing 6%
0304 95 90 15 Other 6%
Other 6%
0304 95 90 17 For processing 6%
0304 95 90 19 Other 6%
0304 95 90 30 Hake of the genus urophycis spp. 6%
0304 95 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 3

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 833
Documents
- 9018
Duty suspensionAutonomous suspension under end-use Free
Applies to goods from
all countries

In force
until 31 December 2028

Legal act
2020 No. 1435
Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Tariff lines
on 2 of 21 lines
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 2 of 21 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
- 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
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 scheme	Countries	Rate
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–Norway agreementQuota	Norway	Free – 4.2%
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 agreementQuota	Iceland	1.1% – 4.2%
DCTS Standard	Indonesia	2.5% – 10.5%

UK: imports by month

last 12 months£4.9m-14.7% · previous 12 months

Average import price£2.79 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	£1.9m	38%	+61.9%
Iceland	£1.2m	24.5%	-29.5%
Poland	£914k	18.5%	-22.2%
Netherlands	£408k	8.3%	+2,051.7%
Norway	£205k	4.2%	-73.1%
Portugal	£199k	4%	+50.3%
Namibia	£89k	1.8%	+682.1%
France	£27k	0.5%	+242.3%

Same subheading in other tariffs

EU 7.5% – 14.2% Third-country duty 9 tariff lines · average 8.2%

Türkiye 30% Third-country duty 9 tariff lines

USA Free – 6% General (MFN) 2 tariff lines · average 3%

World trade in 2024

0304.95 · US$216m

Trade value (US$) no reported trade < US$450kUS$450k+US$5m+US$11m+> US$23m

Exports: 57

United States: US$25m
Iceland: US$23m
Spain: US$17m
Netherlands: US$16m
Argentina: US$13m
Poland: US$11m
China: US$10m
Portugal: US$9m
Denmark: US$9m
Indonesia: US$9m
Vietnam: US$8m
Lithuania: US$7m
Canada: US$7m
New Zealand: US$5m
France: US$4m
Chile: US$4m
Russia: US$4m
Germany: US$3m
Norway: US$3m
Thailand: US$2m
United Kingdom: US$2m
South Africa: US$2m
Latvia: US$2m
Sweden: US$1m
Bosnia & Herzegovina: US$1m
Italy: US$450k
Peru: US$450k
Ecuador: US$282k
Belgium: US$211k
Brazil: US$165k
Greenland: US$163k
Croatia: US$155k
Uruguay: US$135k
Cyprus: US$101k
Switzerland: US$101k
South Korea: US$57k
Australia: US$53k
North Macedonia: US$49k
Ireland: US$40k
Bulgaria: US$25k
Greece: US$22k
Hong Kong SAR China: US$16k
Czechia: US$15k
India: US$15k
Japan: US$10k
Ukraine: US$9k
Austria: US$6k
Curaçao: US$5k
Luxembourg: US$4k
Slovenia: US$3k
Türkiye: US$3k
Cameroon: US$500
Hungary: US$400
Finland: US$100
Estonia: US$0
Romania: US$0
Slovakia: US$0

Top exporters

Rank	Country	Value	Share
1	United States	US$25m	11.4%
2	Iceland	US$23m	10.6%
3	Spain	US$17m	7.9%
4	Netherlands	US$16m	7.2%
5	Argentina	US$13m	6%
6	Poland	US$11m	4.9%
7	China	US$10m	4.4%
8	Portugal	US$9m	4.2%
9	Denmark	US$9m	4.2%
10	Indonesia	US$9m	4%

Top importers

Rank	Country	Value	Share
1	Spain	US$29m	13.3%
2	France	US$28m	13%
3	Italy	US$25m	11.8%
4	Canada	US$21m	9.9%
5	Portugal	US$13m	6%
6	Japan	US$11m	5.1%
7	United Kingdom	US$10m	4.6%
8	Poland	US$10m	4.5%
9	Lithuania	US$10m	4.4%
10	Germany	US$7m	3.4%

In the UK Global Tariff, subheading 0304.95 covers 21 tariff lines and the duty is between 6% and 14%.

The EU Combined Nomenclature divides subheading 0304.95 into 9 tariff lines; the duty is between 7.5% and 14.2% (average 8.2%).

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 £4.9m (down 15% on the year before), at an average of £2.79 per kg; China supplied 38%, followed by Iceland.

World trade in these goods reached US$216m in 2024, down 14% on 2023.

The United States was the largest exporter with 11.4% of the total, ahead of Iceland.

Questions and answers

What is the HS code for fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)?

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma) fall under HS subheading 0304.95, part of heading 0304, in section I of the Harmonized System.

What is the import duty on fish of the families Bregmacerotidae… in the UK?

Under the UK Global Tariff, imports under 0304.95 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 fish of the families Bregmacerotidae… in the EU?

Under the EU Combined Nomenclature, imports under 0304.95 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 fish of the families Bregmacerotidae…?

The United States, with US$25m in 2024 (11.4% 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 China (38%), Iceland (25%) and Poland (19%), out of total imports of £4.9m.