Subheading · Section I

0304.99: Fish fillets and other fish meat: other, frozen, other

0304.99

Official description Other

  • 6%–14%UK
  • 7.5%–15%EU
  • 20%Türkiye
  • 0%–6%USA
  • US$1.8bnWorld trade in 2024

0304.99 is a six-digit subheading of heading 0304, fish fillets and other fish meat, chapter 03.

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%).

In the Turkish Customs Tariff Schedule, subheading 0304.99 covers 8 tariff lines and the statutory rate is 20%.

The Harmonized Tariff Schedule of the United States divides subheading 0304.99 into 2 tariff lines; the duty is between 0% and 6% (average 3%). 1 of them is duty-free.

World trade in these goods reached US$1.8bn in 2024, down 7.1% on 2023.

Vietnam was the largest exporter with 18.1% of the total, ahead of China.

Japan imported the most (US$343.4m).

The United Kingdom ranked 11th among 112 exporters with US$28.9m; its largest buyer was Germany.

The United Kingdom imported US$6.9m, most of it from Denmark.

Duty rates compared

UK 6% – 14% Third-country duty 25 tariff lines · average 8.5% EU 7.5% – 15% Third-country duty 8 tariff lines · average 10.7% Türkiye 20% Statutory rate (Law 474) 8 tariff lines USA Free – 6% General (MFN) 2 tariff lines · average 3%

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

UK Global Tariff

UK lines →
  1. 0304 99 00 00 Other
  2. 0304 99 10 00 Surimi 14%
  3. 0304 99 10 10 For processing 14%
  4. 0304 99 10 90 Other 14%
  5. Other
  6. 0304 99 21 00 Freshwater fish 8%
  7. 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%
  8. 0304 99 21 11 Of trout (oncorhynchus mykiss) 8%
  9. 0304 99 21 12 Of trout (salmo trutta, oncorhynchus clarki, oncorhynchus aguabonita and oncorhynchus gilae) 8%
  10. 0304 99 21 13 Of atlantic salmon (salmo salar) 8%
  11. 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%
  12. 0304 99 21 20 Of trout (oncorhynchus apache and oncorhynchus chrysogaster) 8%
  13. 0304 99 21 90 Other 8%
  14. Other
  15. 0304 99 23 00 Herrings (clupea harengus, clupea pallasii) 14%
  16. 0304 99 23 40 Flaps 14%
  17. 0304 99 23 90 Other 14%
  18. 0304 99 29 00 Redfish (sebastes spp.) 8%
  19. 0304 99 55 00 Megrim (lepidorhombus spp.) 14%
  20. 0304 99 61 00 Ray's bream (brama spp.) 14%
  21. 0304 99 65 00 Monkfish (lophius spp.) 6%
  22. 0304 99 99 00 Other 6%
  23. Of mackerel (scomber scombrus, scomber australasicus, scomber japonicus) 6%
  24. Flaps 6%
  25. 0304 99 99 12 Of scomber japonicus, for processing 6%
  26. 0304 99 99 18 Other 6%
  27. 0304 99 99 19 Other 6%
  28. 0304 99 99 20 Sea bream (dentex dentex, pagellus spp.) 6%
  29. 0304 99 99 25 Of gilt-head sea breams (sparus aurata) 6%
  30. 0304 99 99 40 Of bluefin tuna (thunnus thynnus) 6%
  31. 0304 99 99 50 Of atlantic bigeye tuna (thunnus obesus) 6%
  32. Of flatfish (limanda aspera, lepidopsetta bilineata, pleuronectes<br>quadrituberculatus, limanda ferruginea, lepidopsetta polyxystra) 6%
  33. 0304 99 99 65 For processing 6%
  34. 0304 99 99 69 Other 6%
  35. 0304 99 99 70 European sea bass (dicentrarchus labrax) 6%
  36. 0304 99 99 90 Other 6%

EU Combined Nomenclature

EU lines →
  1. 0304 99 Other:
  2. 0304 99 10 Surimi 14.2%—
  3. Other:
  4. 0304 99 21 Freshwater fish 8%—
  5. Other:
  6. 0304 99 23 Herrings (Clupea harengus, Clupea pallasii) —
  7. 0304 99 29 Redfish (Sebastes spp.) 8%—
  8. 0304 99 55 Megrim (Lepidorhombus spp.) 15%—
  9. 0304 99 61 Ray's bream (Brama spp.) 15%—
  10. 0304 99 65 Monkfish (Lophius spp.) 7.5%—
  11. 0304 99 99 Other 7.5%—

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 0304.99 Diğerleri:
  2. 0304.99.10.00.00 Surimi 20%
  3. Diğerleri:
  4. 0304.99.21.00.00 Tatlısu balıklarına ait olanlar 20%
  5. Diğerleri:
  6. 0304.99.23.00.00 Ringa balıkları (Atlantik ringası -Clupea harengus,Pasifik ringası - Clupea pallasaii) na ait olanlar 20%
  7. 0304.99.29.00.00 Kırmızı balıklar (Sebastes spp.) a ait olanlar 20%
  8. 0304.99.55.00.00 Dört noktalı pisi (Lepidorhombus) lere ait olanlar 20%
  9. 0304.99.61.00.00 Çapak balıkları (Brama spp.) na ait olanlar 20%
  10. 0304.99.65.00.00 Fener balıkları (Lophius spp.) na ait olanlar 20%
  11. 0304.99.99.00.00 Diğerleri 20%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 0304.99 Other:
  2. 0304.99.11 In bulk or in immediate containers weighing with their contents over 6.8 kg each Free
  3. Minced:
  4. 0304.99.11.04 Surimi kg
  5. 0304.99.11.09 Other kg
  6. Other:
  7. 0304.99.11.50 Sole kg
  8. 0304.99.11.60 Greenland turbot (Greenland halibut) (Reinhardtius hippoglossoides) kg
  9. 0304.99.11.70 Ocean perch kg
  10. 0304.99.11.82 Pike kg
  11. 0304.99.11.83 Whitefish kg
  12. Other:
  13. 0304.99.11.84 Fresh-water kg
  14. 0304.99.11.90 Tuna [of genus Thunnus and of fish of the genus Euthynnus(Katsuwonus) pelamis] kg
  15. 0304.99.11.94 Other kg
  16. 0304.99.91 Other 6%
  17. 0304.99.91.90 Ocean kg
  18. 0304.99.91.92 Other kg

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

World trade in 2024

0304.99 · US$1.8bn

Trade value (US$) no reported trade < US$815.4kUS$815.4k+US$6.4m+US$28.9m+> US$174m

Exports: 112
  1. Vietnam: US$326m
  2. China: US$254.6m
  3. India: US$191.2m
  4. Norway: US$174m
  5. Chile: US$129.1m
  6. United States: US$121.7m
  7. Thailand: US$80m
  8. Iceland: US$69.8m
  9. Indonesia: US$64.6m
  10. Denmark: US$48.4m
  11. United Kingdom: US$28.9m
  12. Spain: US$25.4m
  13. Netherlands: US$24.2m
  14. Poland: US$23.6m
  15. Peru: US$22.1m
  16. Pakistan: US$21.5m
  17. Sweden: US$16.6m
  18. Greenland: US$16.1m
  19. Philippines: US$13.8m
  20. Malaysia: US$11.7m
  21. France: US$11.1m
  22. South Korea: US$10.3m
  23. Germany: US$10m
  24. Myanmar (Burma): US$8.4m
  25. New Zealand: US$7.9m
  26. Japan: US$7.5m
  27. Lithuania: US$6.4m
  28. Canada: US$6.2m
  29. Portugal: US$5.5m
  30. Ecuador: US$5.5m
  31. Taiwan: US$5m
  32. Suriname: US$4.5m
  33. Australia: US$3.7m
  34. Belgium: US$3.7m
  35. Greece: US$3.5m
  36. Saudi Arabia: US$3.3m
  37. Sri Lanka: US$2.7m
  38. Argentina: US$2.6m
  39. Türkiye: US$2.6m
  40. South Africa: US$2.4m
  41. Latvia: US$2m
  42. Morocco: US$1.9m
  43. Brazil: US$1.9m
  44. Estonia: US$1.9m
  45. Italy: US$1.8m
  46. Guatemala: US$1.7m
  47. Singapore: US$1.6m
  48. Croatia: US$1.2m
  49. Maldives: US$1.1m
  50. Ireland: US$1.1m
  51. Russia: US$1m
  52. Kazakhstan: US$912.4k
  53. Panama: US$888.4k
  54. Malta: US$815.4k
  55. Mexico: US$551.3k
  56. Hong Kong SAR China: US$548.9k
  57. Finland: US$429.6k
  58. Trinidad & Tobago: US$334k
  59. Czechia: US$325.5k
  60. Vanuatu: US$316.3k

Top exporters

RankCountryValueShare
1 Vietnam US$326m 18.1%
2 China US$254.6m 14.1%
3 India US$191.2m 10.6%
4 Norway US$174m 9.6%
5 Chile US$129.1m 7.2%
6 United States US$121.7m 6.7%
7 Thailand US$80m 4.4%
8 Iceland US$69.8m 3.9%
9 Indonesia US$64.6m 3.6%
10 Denmark US$48.4m 2.7%

Top importers

RankCountryValueShare
1 Japan US$343.4m 19%
2 South Korea US$151.6m 8.4%
3 Thailand US$122.2m 6.8%
4 Philippines US$117.1m 6.5%
5 Canada US$95m 5.3%
6 United States US$83.2m 4.6%
7 China US$81m 4.5%
8 Germany US$72.2m 4%
9 Taiwan US$57.9m 3.2%
10 Poland US$56.4m 3.1%

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).