Heading · Chapter 03
0305: Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
Heading 0305 is divided into 22 six-digit subheadings and sits in chapter 03, fish and crustaceans, molluscs and other aquatic invertebrates.
Duty rates compared
UK 10% – 20% Third-country duty 192 tariff lines · average 12.4% 
EU 10% – 20% Third-country duty 42 tariff lines · average 13.3% 
Türkiye 25% – 37.5% Third-country duty 44 tariff lines · average 36.4% 
USA Free – 7.5% General (MFN) 35 tariff lines · average 1.1% 
Canada Free – 3% General (MFN) 22 tariff lines · average 0.1% 
Mexico 15% General (MFN) 59 tariff lines 
Brazil Free – 9% General (MFN) 30 tariff lines · average 7.5% 
Argentina Free – 9% General (MFN) 164 tariff lines · average 8.7% 
Peru Free General (MFN) 24 tariff lines 
New Zealand Free General (MFN) 37 tariff lines 
Japan Free – 15% General (MFN) 61 tariff lines · average 10.9% 
Taiwan Free – 35% General (MFN) 61 tariff lines · average 22.4% · 1× specific or compound duty 
GCC 5% General (MFN) 24 tariff lines 
Switzerland Free General (MFN) 26 tariff lines · 10× specific or compound duty 
Norway Free General (MFN) 45 tariff lines 
North Macedonia Free General (MFN) 42 tariff lines 
Nigeria 20% General (MFN) 23 tariff lines Subheadings 22
- 0305.20Livers, roes and milt of fish, dried, smoked, salted or in brine
- 0305.31Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
- 0305.32Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
- 0305.39Fish fillets, dried, salted or in brine, but not smoked: other
- 0305.41Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)Smoked salmon
- 0305.42Herrings (Clupea harengus, Clupea pallasii)
- 0305.43Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- 0305.44Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
- 0305.49Smoked fish, including fillets, other than edible fish offal: other
- 0305.51Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
- 0305.52Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
- 0305.53Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
- 0305.54Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)
- 0305.59Dried fish, other than edible fish offal, whether: other
- 0305.61Herrings (Clupea harengus, Clupea pallasii)
- 0305.62Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
- 0305.63Fish, salted but not dried or smoked and fish in brine: anchovies (Engraulis spp.)
- 0305.64Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
- 0305.69Fish, salted but not dried or smoked and fish in brine: other
- 0305.71Fish fins, heads, tails, maws and other edible fish offal: shark fins
- 0305.72Fish heads, tails and maws
- 0305.79Fish fins, heads, tails, maws and other edible fish offal: other
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$3mUS$3m+US$20m+US$94m+> US$301m
Exports: 161
- Poland: US$1bn
- Norway: US$891m
- Denmark: US$372m
- Germany: US$368m
- Netherlands: US$301m
- China: US$301m
- Vietnam: US$290m
- Lithuania: US$252m
- Sweden: US$225m
- Hong Kong SAR China: US$215m
- Iceland: US$180m
- Indonesia: US$168m
- Spain: US$149m
- Canada: US$147m
- Russia: US$146m
- Tanzania: US$94m
- Greece: US$84m
- France: US$78m
- Brazil: US$73m
- Chile: US$71m
- United Kingdom: US$63m
- Uganda: US$60m
- Thailand: US$59m
- Portugal: US$56m
- United States: US$53m
- United Arab Emirates: US$52m
- Belgium: US$48m
- India: US$48m
- Türkiye: US$48m
- Italy: US$46m
- Peru: US$43m
- Myanmar (Burma): US$41m
- Latvia: US$38m
- Morocco: US$33m
- Croatia: US$28m
- Albania: US$28m
- Austria: US$26m
- Estonia: US$22m
- Kenya: US$21m
- South Korea: US$20m
- Greenland: US$19m
- Tunisia: US$19m
- Japan: US$18m
- Senegal: US$17m
- Suriname: US$17m
- Malaysia: US$16m
- Argentina: US$16m
- Ireland: US$15m
- Czechia: US$15m
- Mexico: US$12m
- New Zealand: US$12m
- Philippines: US$12m
- Yemen: US$11m
- Ukraine: US$11m
- Ecuador: US$11m
- Sri Lanka: US$10m
- South Africa: US$10m
- Costa Rica: US$8m
- Bangladesh: US$8m
- Singapore: US$7m
Trade value (US$) no reported trade < US$1mUS$1m+US$12m+US$92m+> US$301m
Imports: 211
- Germany: US$872m
- Italy: US$636m
- United States: US$434m
- Portugal: US$427m
- Macao SAR China: US$416m
- France: US$302m
- China: US$301m
- Hong Kong SAR China: US$279m
- Spain: US$257m
- Japan: US$185m
- Dominican Republic: US$174m
- Belgium: US$155m
- Brazil: US$151m
- Netherlands: US$144m
- South Korea: US$139m
- Sweden: US$136m
- Switzerland: US$124m
- Canada: US$116m
- Austria: US$103m
- Greece: US$97m
- Australia: US$92m
- United Kingdom: US$79m
- Sri Lanka: US$77m
- Nigeria: US$75m
- Denmark: US$73m
- Congo - Brazzaville: US$50m
- Singapore: US$42m
- Malaysia: US$40m
- Poland: US$37m
- Czechia: US$37m
- Albania: US$32m
- Croatia: US$31m
- Romania: US$30m
- New Zealand: US$24m
- Mexico: US$24m
- Jamaica: US$24m
- Israel: US$21m
- Taiwan: US$19m
- Bangladesh: US$18m
- Thailand: US$18m
- Congo - Kinshasa: US$18m
- Finland: US$17m
- Tunisia: US$14m
- Vietnam: US$14m
- Luxembourg: US$13m
- Russia: US$13m
- Angola: US$12m
- Lithuania: US$12m
- Ireland: US$12m
- Morocco: US$12m
- Estonia: US$12m
- Latvia: US$12m
- Slovakia: US$12m
- Barbados: US$11m
- Bulgaria: US$11m
- Norway: US$10m
- Uganda: US$10m
- Slovenia: US$9m
- Hungary: US$9m
- Trinidad & Tobago: US$9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Poland | US$1bn | 16% |
| 2 | Norway | US$891m | 13.3% |
| 3 |  Denmark | US$372m | 5.6% |
| 4 |  Germany | US$368m | 5.5% |
| 5 |  Netherlands | US$301m | 4.5% |
| 6 |  China | US$301m | 4.5% |
| 7 |  Vietnam | US$290m | 4.3% |
| 8 |  Lithuania | US$252m | 3.8% |
| 9 |  Sweden | US$225m | 3.4% |
| 10 |  Hong Kong SAR China | US$215m | 3.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$872m | 13% |
| 2 |  Italy | US$636m | 9.5% |
| 3 | United States | US$434m | 6.5% |
| 4 |  Portugal | US$427m | 6.4% |
| 5 |  Macao SAR China | US$416m | 6.2% |
| 6 |  France | US$302m | 4.5% |
| 7 | China | US$301m | 4.5% |
| 8 | Hong Kong SAR China | US$279m | 4.2% |
| 9 |  Spain | US$257m | 3.8% |
| 10 | Japan | US$185m | 2.8% |
The UK Global Tariff divides heading 0305 into 192 tariff lines; the duty is between 10% and 20% (average 12.4%).
In the EU Combined Nomenclature, heading 0305 covers 42 tariff lines and the duty is between 10% and 20%.
The Turkish Customs Tariff Schedule divides heading 0305 into 44 tariff lines; the duty is between 25% and 37.5% (average 36.4%).
In the Harmonized Tariff Schedule of the United States, heading 0305 covers 35 tariff lines and the duty is between 0% and 7.5%. 25 of them are duty-free.
The Customs Tariff of Canada divides heading 0305 into 22 tariff lines; the duty is between 0% and 3% (average 0.1%). 21 of them are duty-free.
In the Mexican Tariff (TIGIE), heading 0305 covers 59 tariff lines and the duty is 15%.
The Brazilian Tariff (NCM/TEC) divides heading 0305 into 30 tariff lines; the duty is between 0% and 9% (average 7.5%). 5 of them are duty-free.
In the Argentine Tariff (NCM-SIM), heading 0305 covers 164 tariff lines and the duty is between 0% and 9%. 5 of them are duty-free.
The Customs Tariff of Peru divides heading 0305 into 24 tariff lines; the duty is duty-free.
In the Working Tariff Document of New Zealand, heading 0305 covers 37 tariff lines and the duty is duty-free.
The Customs Tariff Schedules of Japan divides heading 0305 into 61 tariff lines; the duty is between 0% and 15% (average 10.9%). 2 of them are duty-free.
In the Customs Import Tariff of Taiwan, heading 0305 covers 61 tariff lines and the duty is between 0% and 35%. 2 of them are duty-free. 1 line has a specific or compound duty.
The GCC Common Customs Tariff divides heading 0305 into 24 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 0305 covers 26 tariff lines and the duty is duty-free. 16 of them are duty-free. 10 lines have a specific or compound duty.
The Customs Tariff of Norway divides heading 0305 into 45 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 0305 covers 42 tariff lines and the duty is duty-free.
The ECOWAS Common External Tariff (Nigeria) divides heading 0305 into 23 tariff lines; the duty is 20%.
In 2024, countries exported heading 0305 goods worth US$7bn (−4.6% year on year).
The largest exporter was Poland (US$1bn), followed by Norway.
The biggest buyer was Germany, with imports of US$872m.
The United Kingdom ranked 21st among 161 exporters with US$63m.
The United Kingdom imported US$79m.
Legal notes
Notes
1. This chapter does not cover:
(a) mammals of heading 0106;
(c) fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or
(d) caviar or caviar substitutes prepared from fish eggs (heading 1604).
2. In this chapter, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309).
Additional notes
1. For the purposes of subheadings 03053211 and 03053219, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.
However, frozen cod fillets which have a total salt content by weight of less than 12 % are to be classified under subheadings 03047110 and 03047190, in so far as the actual and lasting preservation depends essentially upon freezing.
2. For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.
The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.
The provisions of the first two paragraphs apply to the following fish:
(a) tuna, of the genus Thunnus, of subheadings 03044990 and 03048700;
(b) swordfish (Xiphias gladius) of subheadings 03044500 and 03048400;
(c) marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 03044990 and 03048990;
(d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Lamnidae) of subheadings 03044720, 03044790, 03048815, 03048822 and 03048829.
Products classified here
Questions and answers
What is the HS code for fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process?
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process fall under HS heading 0305, part of chapter 03, in section I of the Harmonized System.
What is the import duty on fish, dried, salted or in brine in the UK?
Under the UK Global Tariff, imports under 0305 from countries without a preferential agreement are charged at 10% to 20%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on fish, dried, salted or in brine in the EU?
Under the EU Combined Nomenclature, imports under 0305 from countries without a preferential agreement are charged at 10% to 20%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most fish, dried, salted or in brine?
Poland, with US$1bn in 2024 (16% of world exports).