Subheading · Chapter 03 · Heading 0305
0305.20: Livers, roes and milt of fish, dried, smoked, salted or in brine
Subheading 0305.20 belongs to heading 0305 (fish, dried, salted or in brine) in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0305 20 00 00 Livers, roes and milt of fish, dried, smoked, salted or in brine 10%
- Hard roes, salted or in brine 10%
- 0305 20 00 11 Of herrings 10%
- Other 10%
- 0305 20 00 18 Atlantic bluefin tuna (thunnus thynnus) 10%
- 0305 20 00 19 Of swordfish (xiphias gladius) 10%
- 0305 20 00 21 Bigeye tuna (thunnus obesus) 10%
- Other 10%
- 0305 20 00 35 Hard fish roes, washed, cleaned of adherent organs and simply salted or in brine, for the manufacture of caviar substitutes 10%
- Other 10%
- 0305 20 00 41 Hard fish roes, salted or in brine, for processing 10%
- 0305 20 00 49 Other 10%
- Other 10%
- Of herrings 10%
- 0305 20 00 72 Smoked 10%
- 0305 20 00 73 Other 10%
- Other 10%
- Atlantic bluefin tuna (thunnus thynnus) 10%
- 0305 20 00 74 Smoked 10%
- 0305 20 00 75 Other 10%
- Of swordfish (xiphias gladius) 10%
- 0305 20 00 76 Smoked 10%
- 0305 20 00 77 Other 10%
- Bigeye tuna (thunnus obesus) 10%
- 0305 20 00 78 Smoked 10%
- 0305 20 00 79 Other 10%
- Other 10%
- 0305 20 00 96 Smoked 10%
- 0305 20 00 99 Other 10%
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
Import requirements 5
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- 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. 2019/753
- Documents
- 9009
- 9010
- 9017
- C039 ICCAT swordfish statistical document
- C042 ICCAT swordfish re-export certificate
- 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 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) | — | 10% |
| 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 | 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–Iceland agreement | Iceland | 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–Norway agreement | Norway | 3.3% |
| DCTS Standard | Indonesia | 6.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Iceland | £1.2m | 56.5% | +44.5% |
 United States | £478k | 22.3% | +1,027% |
 New Zealand | £157k | 7.3% | +151.8% |
 Denmark | £142k | 6.6% | +21.7% |
 Greece | £62k | 2.9% | +41.8% |
 France | £40k | 1.8% | +20.2% |
 Canada | £20k | 0.9% | -34.9% |
 Netherlands | £15k | 0.7% | +116.1% |
Same subheading in other tariffs
EU 11% Third-country duty 1 tariff line 
Türkiye 37.5% Third-country duty 1 tariff line USA Free – 7.5% General (MFN) 2 tariff lines · average 3.8% Canada 3% General (MFN) 1 tariff line 
Mexico 15% General (MFN) 1 tariff line 
Brazil 9% General (MFN) 2 tariff lines 
Argentina 9% General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line New Zealand Free General (MFN) 2 tariff lines 
Japan 2.8% – 10% General (MFN) 5 tariff lines · average 6.4% 
Taiwan 15% – 17.5% General (MFN) 3 tariff lines · average 16.7% 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$101kUS$101k+US$1m+US$10m+> US$24m
Exports: 88
- Indonesia: US$33m
- China: US$28m
- United States: US$24m
- Denmark: US$21m
- Peru: US$20m
- Norway: US$19m
- Canada: US$15m
- Iceland: US$12m
- Greenland: US$10m
- Russia: US$6m
- Netherlands: US$6m
- Vietnam: US$4m
- Germany: US$4m
- Japan: US$3m
- Thailand: US$3m
- France: US$2m
- Finland: US$2m
- Spain: US$1m
- Taiwan: US$1m
- South Korea: US$1m
- Philippines: US$1m
- Italy: US$961k
- Australia: US$952k
- Malaysia: US$931k
- Czechia: US$925k
- South Africa: US$840k
- Sweden: US$732k
- Belgium: US$718k
- Türkiye: US$654k
- Poland: US$558k
- Bulgaria: US$556k
- Lithuania: US$549k
- Romania: US$530k
- Greece: US$495k
- Estonia: US$471k
- Myanmar (Burma): US$365k
- New Zealand: US$356k
- Oman: US$156k
- Luxembourg: US$150k
- Pakistan: US$112k
- Kazakhstan: US$101k
- United Kingdom: US$99k
- Egypt: US$91k
- Latvia: US$90k
- Guinea: US$77k
- Uganda: US$73k
- Hungary: US$68k
- Chile: US$67k
- Ecuador: US$54k
- Portugal: US$31k
- Tanzania: US$17k
- Mauritania: US$15k
- Brazil: US$14k
- Singapore: US$14k
- Moldova: US$13k
- Armenia: US$12k
- Hong Kong SAR China: US$11k
- Austria: US$10k
- India: US$10k
- Ireland: US$10k
Trade value (US$) no reported trade < US$25kUS$25k+US$808k+US$3m+> US$15m
Imports: 130
- Japan: US$88m
- Sweden: US$26m
- China: US$23m
- Germany: US$15m
- Russia: US$7m
- United States: US$6m
- South Korea: US$5m
- Denmark: US$5m
- Italy: US$4m
- Hong Kong SAR China: US$3m
- France: US$3m
- Belgium: US$3m
- Taiwan: US$3m
- Greece: US$2m
- Latvia: US$2m
- Vietnam: US$2m
- Canada: US$2m
- Estonia: US$2m
- Romania: US$2m
- Belarus: US$2m
- United Kingdom: US$2m
- Poland: US$2m
- Malaysia: US$2m
- Australia: US$1m
- Netherlands: US$1m
- Bulgaria: US$1m
- Slovakia: US$974k
- Thailand: US$973k
- Ukraine: US$859k
- Brunei: US$852k
- Iceland: US$808k
- Spain: US$736k
- Lithuania: US$721k
- Cyprus: US$503k
- Kazakhstan: US$479k
- Israel: US$444k
- Portugal: US$437k
- Singapore: US$399k
- Norway: US$359k
- United Arab Emirates: US$321k
- Nigeria: US$312k
- Hungary: US$274k
- North Korea: US$265k
- Finland: US$239k
- Luxembourg: US$217k
- Czechia: US$213k
- New Zealand: US$158k
- Switzerland: US$138k
- Ireland: US$111k
- Albania: US$101k
- Bangladesh: US$96k
- Congo - Kinshasa: US$73k
- Dominican Republic: US$61k
- Macao SAR China: US$53k
- Morocco: US$49k
- Kuwait: US$45k
- Mexico: US$43k
- Austria: US$39k
- Chile: US$33k
- Indonesia: US$32k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Indonesia | US$33m | 14.5% |
| 2 |  China | US$28m | 12.5% |
| 3 | United States | US$24m | 10.6% |
| 4 | Denmark | US$21m | 9.4% |
| 5 | Peru | US$20m | 8.7% |
| 6 | Norway | US$19m | 8.2% |
| 7 | Canada | US$15m | 6.6% |
| 8 | Iceland | US$12m | 5.1% |
| 9 |  Greenland | US$10m | 4.2% |
| 10 |  Russia | US$6m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Japan | US$88m | 39% |
| 2 |  Sweden | US$26m | 11.4% |
| 3 | China | US$23m | 10.3% |
| 4 |  Germany | US$15m | 6.7% |
| 5 | Russia | US$7m | 3.2% |
| 6 | United States | US$6m | 2.7% |
| 7 |  South Korea | US$5m | 2.2% |
| 8 | Denmark | US$5m | 2.2% |
| 9 |  Italy | US$4m | 2% |
| 10 |  Hong Kong SAR China | US$3m | 1.5% |
Import duty on this product around the world 164
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
- 35number of duty-free countries (MFN)
- 60%highest: Kiribati, Türkiye, Sudan
164
| 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 | 10% | 2021 · HS 2007 | |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 10% | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 10% | 2021 · HS 2017 | |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 10% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 20% | 2023 | |
| Canada | 3% | 2023 | |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 20% | 2023 | |
 Chad | 20% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 7% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 20% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 5% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 14% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 20% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 11% | 2023 | |
 Fiji | 15% | 2023 | |
 French Polynesia | 6% | 2023 | |
 Gabon | 20% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
| Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
| Indonesia | 5% | 2023 | |
 Iran | 20% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 6.4% | 2.8% – 10% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 60% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 10% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0.2%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 15% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
 Morocco | 10% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 10% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 11% | 2023 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 10% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 10% | 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 | 0% | 2023 | |
| South Korea | 20% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 10% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 0.2%* | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 10% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 5% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 49% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 10% | 2023 | |
| United States | 3.8% | 0% – 7.5% | 2023 |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 10% | 2023 · HS 2017 | |
 Vietnam | 20% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 25% | 2017 · HS 2017 | |
 Zambia | 40% | 2023 | |
 Zimbabwe | 0.2% | 0% – 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
- 0354 Fish liver & roes, dried, smoked, salted/in brine
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21227 Fish livers and roes dried, smoked, salted or in brine
- ISIC Rev. 4 activity
- 1020 Processing and preserving of fish, crustaceans and molluscs
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0305.20 | unchanged |
| 2012 | 0305.20 | unchanged |
| 2007 | 0305.20 | unchanged |
| 2002 | 0305.20 | unchanged |
| 1996 | 0305.20 | unchanged |
| 1992 | 0305.20 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
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:
CELEX 32026R2163 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 0305.20 into 17 tariff lines; the duty is 10%.
Subheading 0305.20 is a single line in the EU Combined Nomenclature, where the duty is 11%.
168 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 10%.
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 £2.1m between September 2025 and August 2026 (up 80% on the year before); Iceland supplied 57%, followed by United States.
In 2024, countries exported these goods worth US$227m (+2.8% year on year).
The largest exporter was Indonesia (US$33m), followed by China.
Questions and answers
What is the HS code for livers, roes and milt of fish, dried, smoked, salted or in brine?
Livers, roes and milt of fish, dried, smoked, salted or in brine fall under HS subheading 0305.20, part of heading 0305, in section I of the Harmonized System.
What is the import duty on livers, roes and milt of fish, dried, smoked… in the UK?
Under the UK Global Tariff, imports under 0305.20 from countries without a preferential agreement are charged at 10%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on livers, roes and milt of fish, dried, smoked… in the EU?
Under the EU Combined Nomenclature, imports under 0305.20 from countries without a preferential agreement are charged at 11%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most livers, roes and milt of fish, dried, smoked…?
Indonesia, with US$33m in 2024 (14.5% of world exports).
Which countries can export these goods to the UK duty-free?
168 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 10% 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 Iceland (57%), United States (22%) and New Zealand (7%), out of total imports of £2.1m.