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.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 10% standard rate · across 17 national lines depends on the country of origin

Additional duties and charges 1 additional measure Import requirements: 5

VAT 0.00 % import VAT

Duty calculatorCalculate duty and taxes →

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
Documents
- C644 Certificate of inspection for organic products
- Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Import controlImport control - CITES
Applies to goods from
all countries

Legal act
2021 No. 54
Documents
- C400 Presentation of the required "CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
Tariff lines
on 5 of 17 lines

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	10%
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–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

last 12 months£2.1m+79.8% · previous 12 months

Average import price£11.89 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
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%

World trade in 2024

0305.20 · US$226.6m

Trade value (US$) no reported trade < US$101.1kUS$101.1k+US$1m+US$9.5m+> US$24.1m

Exports: 88

Indonesia: US$32.9m
China: US$28.4m
United States: US$24.1m
Denmark: US$21.4m
Peru: US$19.6m
Norway: US$18.6m
Canada: US$14.9m
Iceland: US$11.6m
Greenland: US$9.5m
Russia: US$6.4m
Netherlands: US$5.7m
Vietnam: US$4.2m
Germany: US$3.7m
Japan: US$3.5m
Thailand: US$2.6m
France: US$1.8m
Finland: US$1.5m
Spain: US$1.2m
Taiwan: US$1.1m
South Korea: US$1m
Philippines: US$1m
Italy: US$960.6k
Australia: US$952.3k
Malaysia: US$930.8k
Czechia: US$924.6k
South Africa: US$840k
Sweden: US$732.4k
Belgium: US$718.4k
Türkiye: US$653.5k
Poland: US$557.5k
Bulgaria: US$555.7k
Lithuania: US$549.1k
Romania: US$529.5k
Greece: US$494.6k
Estonia: US$471.1k
Myanmar (Burma): US$365.4k
New Zealand: US$355.7k
Oman: US$155.5k
Luxembourg: US$149.5k
Pakistan: US$112.2k
Kazakhstan: US$101.1k
United Kingdom: US$98.8k
Egypt: US$91.3k
Latvia: US$90k
Guinea: US$77k
Uganda: US$73.4k
Hungary: US$67.7k
Chile: US$66.6k
Ecuador: US$53.8k
Portugal: US$31.4k
Tanzania: US$17.3k
Mauritania: US$14.7k
Brazil: US$14.3k
Singapore: US$14k
Moldova: US$13k
Armenia: US$12.1k
Hong Kong SAR China: US$11.3k
Austria: US$10.2k
India: US$10.1k
Ireland: US$10k

Top exporters

Rank	Country	Value	Share
1	Indonesia	US$32.9m	14.5%
2	China	US$28.4m	12.5%
3	United States	US$24.1m	10.6%
4	Denmark	US$21.4m	9.4%
5	Peru	US$19.6m	8.7%
6	Norway	US$18.6m	8.2%
7	Canada	US$14.9m	6.6%
8	Iceland	US$11.6m	5.1%
9	Greenland	US$9.5m	4.2%
10	Russia	US$6.4m	2.8%

Top importers

Rank	Country	Value	Share
1	Japan	US$88.5m	39%
2	Sweden	US$25.8m	11.4%
3	China	US$23.4m	10.3%
4	Germany	US$15.2m	6.7%
5	Russia	US$7.1m	3.2%
6	United States	US$6.1m	2.7%
7	South Korea	US$5.1m	2.2%
8	Denmark	US$5m	2.2%
9	Italy	US$4.5m	2%
10	Hong Kong SAR China	US$3.5m	1.5%

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$226.6m (+2.8% year on year).

The largest exporter was Indonesia (US$32.9m), 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$32.9m 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.