Subheading · Chapter 03 · Heading 0304
0304.99: Fish fillets and other fish meat: other, frozen, other
Other frozen fish meat
Official description Other
0304.99 is the HS subheading for other frozen fish meat, under heading 0304 in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0304 99 00 00 Other
- 0304 99 10 00 Surimi 14%
- 0304 99 10 10 For processing 14%
- 0304 99 10 90 Other 14%
- Other
- 0304 99 21 00 Freshwater fish 8%
- Of trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae); of pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou, oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) 8%
- 0304 99 21 11 Of trout (oncorhynchus mykiss) 8%
- 0304 99 21 12 Of trout (salmo trutta, oncorhynchus clarki, oncorhynchus aguabonita and oncorhynchus gilae) 8%
- 0304 99 21 13 Of atlantic salmon (salmo salar) 8%
- 0304 99 21 15 Of pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou, oncorhynchus rhodurus) and danube salmon (hucho hucho) 8%
- 0304 99 21 20 Of trout (oncorhynchus apache and oncorhynchus chrysogaster) 8%
- 0304 99 21 90 Other 8%
- Other
- 0304 99 23 00 Herrings (clupea harengus, clupea pallasii) 14%
- 0304 99 23 40 Flaps 14%
- 0304 99 23 90 Other 14%
- 0304 99 29 00 Redfish (sebastes spp.) 8%
- 0304 99 55 00 Megrim (lepidorhombus spp.) 14%
- 0304 99 61 00 Ray's bream (brama spp.) 14%
- 0304 99 65 00 Monkfish (lophius spp.) 6%
- 0304 99 99 00 Other 6%
- Of mackerel (scomber scombrus, scomber australasicus, scomber japonicus) 6%
- Flaps 6%
- 0304 99 99 12 Of scomber japonicus, for processing 6%
- 0304 99 99 18 Other 6%
- 0304 99 99 19 Other 6%
- 0304 99 99 20 Sea bream (dentex dentex, pagellus spp.) 6%
- 0304 99 99 25 Of gilt-head sea breams (sparus aurata) 6%
- 0304 99 99 40 Of bluefin tuna (thunnus thynnus) 6%
- 0304 99 99 50 Of atlantic bigeye tuna (thunnus obesus) 6%
- Of flatfish (limanda aspera, lepidopsetta bilineata, pleuronectes quadrituberculatus, limanda ferruginea, lepidopsetta polyxystra) 6%
- 0304 99 99 65 For processing 6%
- 0304 99 99 69 Other 6%
- 0304 99 99 70 European sea bass (dicentrarchus labrax) 6%
- 0304 99 99 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 1 of 25 lines
- Tariff quotaNon preferential tariff quota Free
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- In force
- until 14 February 2027
- Legal act
- S.I. 2020/1432
- Tariff lines
- on 2 of 25 lines
Import requirements 6
- 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. 2022/395, S.I. 2019/1312, S.I. 2019/753
- Documents
- 9009
- 9010
- 9017
- C047 ICCAT Bluefin tuna catch document (BCD)
- C041 ICCAT bluefin tuna re-export certificate (BFTRC) [Reg. (EU) 2023/2833]
- C040 ICCAT, IOTC or IATTC bigeye tuna statistical document
- C043 ICCAT, IOTC or IATTC bigeye tuna re-export certificate
- Y910 Bigeye tuna caught by purse seiners and bait boats and destined principally for further processing by tuna canneries
- 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 18 of 25 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
- Import controlImport control - CITES
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% – 14% |
| 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, Singapore | Free – 1.2% |
| UK–Albania agreementQuota | Albania | Free – 5.6% |
| 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–Iceland agreementQuota | Iceland | Free – 4.5% |
| 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 – 5.6% |
| 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 agreementQuota | Serbia | Free – 5.6% |
| 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 agreementQuota | Faroe Islands | Free |
| UK–Kosovo agreementQuota | Kosovo | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Norway agreementQuota | Norway | Free |
| UK–Iceland agreementQuota | Iceland | Free |
| UK–Norway agreementQuota | Norway | 2.2% – 4.5% |
| DCTS Standard | Indonesia | 2.5% – 10.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Faroe Islands | £2.5m | 44.8% | -22.2% |
 Myanmar (Burma) | £1.4m | 25.3% | +67.9% |
 China | £432k | 7.7% | +254.4% |
 France | £397k | 7.1% | +1,100.2% |
 Norway | £243k | 4.3% | -52.2% |
 Vietnam | £224k | 4% | -27.2% |
 South Africa | £165k | 2.9% | — |
 Japan | £88k | 1.6% | +8,361.6% |
Same subheading in other tariffs
EU 7.5% – 15% Third-country duty 8 tariff lines · average 10.7% 
Türkiye Free – 30% Third-country duty 8 tariff lines · average 26.3% 
USA Free – 6% General (MFN) 2 tariff lines · average 3% 
Canada Free General (MFN) 5 tariff lines 
Mexico 15% General (MFN) 5 tariff lines 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 16 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 3 tariff lines Japan 2% – 10% General (MFN) 9 tariff lines · average 4.3% 
Taiwan 10% – 24% General (MFN) 10 tariff lines · average 21.2% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 2 tariff lines · 1× specific or compound duty Norway Free General (MFN) 7 tariff lines 
North Macedonia Free – 15% General (MFN) 8 tariff lines · average 1.9% 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$815kUS$815k+US$6m+US$29m+> US$174m
Exports: 112
- Vietnam: US$326m
- China: US$255m
- India: US$191m
- Norway: US$174m
- Chile: US$129m
- United States: US$122m
- Thailand: US$80m
- Iceland: US$70m
- Indonesia: US$65m
- Denmark: US$48m
- United Kingdom: US$29m
- Spain: US$25m
- Netherlands: US$24m
- Poland: US$24m
- Peru: US$22m
- Pakistan: US$22m
- Sweden: US$17m
- Greenland: US$16m
- Philippines: US$14m
- Malaysia: US$12m
- France: US$11m
- South Korea: US$10m
- Germany: US$10m
- Myanmar (Burma): US$8m
- New Zealand: US$8m
- Japan: US$8m
- Lithuania: US$6m
- Canada: US$6m
- Portugal: US$6m
- Ecuador: US$5m
- Taiwan: US$5m
- Suriname: US$5m
- Australia: US$4m
- Belgium: US$4m
- Greece: US$3m
- Saudi Arabia: US$3m
- Sri Lanka: US$3m
- Argentina: US$3m
- Türkiye: US$3m
- South Africa: US$2m
- Latvia: US$2m
- Morocco: US$2m
- Brazil: US$2m
- Estonia: US$2m
- Italy: US$2m
- Guatemala: US$2m
- Singapore: US$2m
- Croatia: US$1m
- Maldives: US$1m
- Ireland: US$1m
- Russia: US$1m
- Kazakhstan: US$912k
- Panama: US$888k
- Malta: US$815k
- Mexico: US$551k
- Hong Kong SAR China: US$549k
- Finland: US$430k
- Trinidad & Tobago: US$334k
- Czechia: US$326k
- Vanuatu: US$316k
Trade value (US$) no reported trade < US$197kUS$197k+US$3m+US$29m+> US$83m
Imports: 179
- Japan: US$343m
- South Korea: US$152m
- Thailand: US$122m
- Philippines: US$117m
- Canada: US$95m
- United States: US$83m
- China: US$81m
- Germany: US$72m
- Taiwan: US$58m
- Poland: US$56m
- Malaysia: US$56m
- Ukraine: US$52m
- Lithuania: US$41m
- Mexico: US$38m
- Vietnam: US$37m
- France: US$32m
- Spain: US$31m
- Hong Kong SAR China: US$29m
- Netherlands: US$25m
- Italy: US$21m
- Indonesia: US$19m
- Australia: US$19m
- Sweden: US$18m
- Singapore: US$16m
- Czechia: US$14m
- Belarus: US$13m
- Latvia: US$10m
- Brazil: US$10m
- Belgium: US$10m
- Denmark: US$9m
- Norway: US$9m
- Portugal: US$8m
- India: US$7m
- United Kingdom: US$7m
- Israel: US$7m
- Kazakhstan: US$7m
- Estonia: US$6m
- Russia: US$6m
- Finland: US$5m
- Guatemala: US$4m
- Colombia: US$4m
- Dominican Republic: US$4m
- Chile: US$3m
- Romania: US$3m
- United Arab Emirates: US$3m
- Saudi Arabia: US$3m
- Panama: US$2m
- Moldova: US$2m
- Mauritius: US$2m
- South Africa: US$2m
- Georgia: US$2m
- Bulgaria: US$2m
- Türkiye: US$2m
- Ecuador: US$2m
- Barbados: US$1m
- Greece: US$1m
- Qatar: US$1m
- Slovenia: US$1m
- Ireland: US$999k
- Bermuda: US$964k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Vietnam | US$326m | 18.1% |
| 2 | China | US$255m | 14.1% |
| 3 |  India | US$191m | 10.6% |
| 4 | Norway | US$174m | 9.6% |
| 5 |  Chile | US$129m | 7.2% |
| 6 | United States | US$122m | 6.7% |
| 7 |  Thailand | US$80m | 4.4% |
| 8 |  Iceland | US$70m | 3.9% |
| 9 |  Indonesia | US$65m | 3.6% |
| 10 |  Denmark | US$48m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Japan | US$343m | 19% |
| 2 |  South Korea | US$152m | 8.4% |
| 3 | Thailand | US$122m | 6.8% |
| 4 |  Philippines | US$117m | 6.5% |
| 5 | Canada | US$95m | 5.3% |
| 6 | United States | US$83m | 4.6% |
| 7 | China | US$81m | 4.5% |
| 8 |  Germany | US$72m | 4% |
| 9 | Taiwan | US$58m | 3.2% |
| 10 |  Poland | US$56m | 3.1% |
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
- 30number of duty-free countries (MFN)
- 110%highest: Barbados, Türkiye, Belize
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 | 30% | 2021 · HS 2007 | |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 3.3% | 3% – 5% | 2023 |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 11% | 5% – 15% | 2023 · HS 2017 |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 110% | 40% – 145% | 2022 · HS 2017 |
 Belarus | 3.3% | 3% – 5% | 2021 · HS 2017 |
 Belize | 40% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 1.3% | 0% – 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) | 11% | 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 | |
 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 | 4.3% | 2% – 10% | 2023 |
 Jordan | 0% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 35% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 3.3% | 3% – 5% | 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 | 7.5% | 0% – 15% | 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 | 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 | 3.3% | 3% – 5% | 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 | 43% | 0% – 49% | 2023 |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 0.6% | 0% – 5% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8.9% | 6% – 14% | 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 | 0304.99 | unchanged |
| 2012 | 0304.99 | changed |
| 2007 | 0304.99 | changed |
| 2002 | 0304.90 | changed |
| 1996 | 0304.90 | changed |
| 1992 | 0304.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 5
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.
- N326844 U.S. CBP
The Tariff Classification of Frozen Ground Tuna from Indonesia
- N317712 U.S. CBP
The tariff classification of Frozen Tuna Meat from Vietnam, Thailand, Indonesia, Sri Lanka and the Marshall Islands.
- N279548 U.S. CBP
The tariff classification of Frozen Tuna Cubes from China and Thailand
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The tariff classification of Frozen Fish Collar from Japan
- 600011116 HMRC
Raw Bluefin Frozen Tuna For human consumption Raw Bluefin Frozen Tuna, that has been cut into a rectangular block and vacuum packed.
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
In the UK Global Tariff, subheading 0304.99 covers 25 tariff lines and the duty is between 6% and 14%.
The EU Combined Nomenclature divides subheading 0304.99 into 8 tariff lines; the duty is between 7.5% and 15% (average 10.7%).
Goods from 172 countries can enter the UK at a preferential rate instead of the standard 6% – 14%; 160 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 other frozen fish meat worth £5.6m (down 5% on the year before), at an average of £3.53 per kg; Faroe Islands supplied 45%, followed by Myanmar (Burma).
World trade in other frozen fish meat reached US$2bn in 2024, down 7.1% on 2023.
Vietnam was the largest exporter with 18.1% of the total, ahead of China.
Questions and answers
What is the HS code for fish fillets and other fish meat: other, frozen, other?
Fish fillets and other fish meat: other, frozen, other fall under HS subheading 0304.99, 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 0304.99 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 fillets and other fish meat in the EU?
Under the EU Combined Nomenclature, imports under 0304.99 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 fish fillets and other fish meat?
Vietnam, with US$326m in 2024 (18.1% of world exports).
Which countries can export other frozen fish meat to the UK duty-free?
160 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 other frozen fish meat?
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 meat from?
In the 12 months to August 2026, the largest suppliers were Faroe Islands (45%), Myanmar (Burma) (25%) and China (8%), out of total imports of £5.6m.