Subheading · Chapter 03 · Heading 0305
0305.39: Fish fillets, dried, salted or in brine, but not smoked: other
Official description Other
Subheading 0305.39 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 39 00 00 Other
- 0305 39 10 00 Pacific 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), salted or in brine 14%
- 0305 39 10 10 Atlantic salmon (salmo salar) 14%
- 0305 39 10 90 Other 14%
- 0305 39 50 00 Lesser or greenland halibut (reinhardtius hippoglossoides), salted or in brine 14%
- 0305 39 90 00 Other 16%
- 0305 39 90 10 Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) 16%
- 0305 39 90 20 Fish of the species clupea ilisha, in brine 16%
- 0305 39 90 30 Atlantic bluefin tuna (thunnus thynnus) 16%
- 0305 39 90 40 Bigeye tuna (thunnus obesus) 16%
- 0305 39 90 50 Swordfish (xiphias gladius) 16%
- 0305 39 90 60 Gilt-head sea bream (sparus aurata) 16%
- 0305 39 90 65 Bogue (boops boops) 16%
- 0305 39 90 70 Sea bream (dentex dentex, pagellus spp.) 16%
- 0305 39 90 80 European sea bass (dicentrarchus labrax) 16%
- 0305 39 90 90 Other 16%
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 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
- C039 ICCAT swordfish statistical document
- C042 ICCAT swordfish re-export certificate
- 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 11 of 13 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) | — | 14% – 16% |
| 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 |
| CPTPPQuota | Brunei, Chile, Japan, Malaysia, New Zealand | Free – 3.2% |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Albania agreementQuota | Albania | Free – 11.2% |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | 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–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 – 11.2% |
| UK–Mexico agreement | Mexico | 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 – 11.2% |
| 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–Chile agreement | Chile | Free |
| UK–Iceland agreement | Iceland | Free – 4.5% |
| UK–Norway agreement | Norway | Free – 4.5% |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Kosovo agreementQuota | Kosovo | Free |
| DCTS Standard | Indonesia | 10.5% – 12.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £2.1m | 72.8% | +31.5% | |
| £258k | 9% | +17.1% | |
| £151k | 5.3% | +76.9% | |
| £91k | 3.2% | — | |
| £68k | 2.4% | — | |
| £54k | 1.9% | +337.7% | |
| £41k | 1.4% | -66.8% | |
| £22k | 0.8% | +861.5% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$109kUS$109k+US$978k+US$6m+> US$16m
Exports: 106
- Albania: US$27m
- Sweden: US$18m
- Tunisia: US$16m
- Norway: US$16m
- China: US$9m
- Poland: US$9m
- Peru: US$9m
- Denmark: US$7m
- Iceland: US$6m
- Spain: US$6m
- Italy: US$6m
- Netherlands: US$6m
- Morocco: US$5m
- Lithuania: US$3m
- Canada: US$3m
- Senegal: US$2m
- Argentina: US$2m
- Vietnam: US$2m
- Russia: US$2m
- Germany: US$2m
- Ukraine: US$1m
- Thailand: US$1m
- Kazakhstan: US$1m
- Indonesia: US$1m
- United States: US$988k
- Belarus: US$978k
- Myanmar (Burma): US$933k
- Pakistan: US$856k
- Philippines: US$771k
- Latvia: US$721k
- France: US$679k
- Türkiye: US$653k
- Hong Kong SAR China: US$574k
- Tanzania: US$567k
- Chile: US$469k
- Malaysia: US$430k
- Croatia: US$426k
- Czechia: US$424k
- Belgium: US$418k
- Japan: US$418k
- South Korea: US$387k
- United Kingdom: US$353k
- Romania: US$252k
- Portugal: US$202k
- Estonia: US$194k
- Suriname: US$188k
- Bulgaria: US$184k
- Taiwan: US$171k
- Sri Lanka: US$160k
- Greece: US$114k
- Sierra Leone: US$112k
- Mexico: US$109k
- India: US$67k
- Ecuador: US$64k
- Switzerland: US$63k
- Singapore: US$61k
- Cambodia: US$60k
- Ireland: US$60k
- Guinea: US$59k
- Angola: US$56k
Trade value (US$) no reported trade < US$47kUS$47k+US$472k+US$2m+> US$7m
Imports: 141
- Italy: US$53m
- Spain: US$27m
- Germany: US$15m
- United States: US$11m
- Denmark: US$7m
- Poland: US$5m
- France: US$4m
- Japan: US$4m
- Portugal: US$3m
- Sweden: US$3m
- United Kingdom: US$3m
- Canada: US$3m
- Netherlands: US$3m
- Norway: US$2m
- Belgium: US$2m
- Finland: US$2m
- Greece: US$2m
- Albania: US$2m
- Moldova: US$2m
- China: US$2m
- Kazakhstan: US$2m
- Croatia: US$2m
- Australia: US$1m
- Latvia: US$1m
- Russia: US$957k
- Mauritius: US$949k
- Barbados: US$929k
- South Africa: US$849k
- Nigeria: US$827k
- Brazil: US$753k
- Malaysia: US$592k
- Thailand: US$575k
- Estonia: US$484k
- Bulgaria: US$472k
- Austria: US$453k
- Hong Kong SAR China: US$444k
- Ireland: US$374k
- Dominican Republic: US$370k
- Czechia: US$355k
- Lithuania: US$307k
- Taiwan: US$300k
- New Zealand: US$285k
- South Korea: US$282k
- Congo - Kinshasa: US$239k
- Saudi Arabia: US$199k
- Vietnam: US$161k
- Ukraine: US$161k
- Trinidad & Tobago: US$138k
- Cyprus: US$138k
- Slovenia: US$129k
- Azerbaijan: US$120k
- Slovakia: US$101k
- Switzerland: US$98k
- Uzbekistan: US$97k
- Singapore: US$96k
- Belarus: US$96k
- Suriname: US$93k
- Israel: US$74k
- Iceland: US$71k
- Chile: US$62k
Import duty on this product around the world 160
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
- 28number of duty-free countries (MFN)
- 43%highest: Türkiye, Sudan, Zambia
160
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5.8% | 5% – 6% | 2023 | |
| 0% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 7.5% | 5% – 15% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2022 · HS 2017 | ||
| 5.8% | 5% – 6% | 2021 · HS 2017 | |
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 13% | 0% – 25% | 2023 | |
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 3% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 20% | 2023 | ||
| 13% | 0% – 25% | 2023 | |
| 20% | 2021 · HS 2017 | ||
| 15% | 15% – 16% | 2023 | |
| 15% | 2023 | ||
| 6% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 11% | 8.4% – 15% | 2023 | |
| 5% | 2023 | ||
| 0% | 2023 | ||
| 35% | 2023 | ||
| 5% | 2023 | ||
| 5.8% | 5% – 6% | 2021 · HS 2017 | |
| 10% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 13% | 0% – 25% | 2023 | |
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 3.8% | 0% – 7% | 2023 | |
| 8.6% | 0% – 15% | 2023 | |
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 3% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 13% | 0% – 25% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 11% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 5.8% | 5% – 6% | 2021 · HS 2017 | |
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 13% | 0% – 25% | 2023 | |
| 20% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 20% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 43% | 25% – 49% | 2023 | |
| 9% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 7.5% | 5% – 10% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 16% | 14% – 16% | 2023 | |
| 3% | 0% – 5% | 2023 | |
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 25% | 2017 · HS 2017 | ||
| 40% | 2023 | ||
| 0.2% | 0% – 0.4% | 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
- 03512 Fish fillets, dried, salted/in brine, but not smoked
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21224 Fish fillets, dried, salted or in brine, but not smoked
- ISIC Rev. 4 activity
- 1020 Processing and preserving of fish, crustaceans and molluscs
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0305.39 | unchanged |
| 2012 | 0305.39 | changed |
| 2007 | 0305.30 | changed |
| 2002 | 0305.30 | changed |
| 1996 | 0305.30 | changed |
| 1992 | 0305.30 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- 600014151 HMRC
Anchovy fillets salted and dried Packaging: plastic pouch
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.
-
İthalat Rejimi Kararında Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 11563)
RG 31.07.2026 sayı 33326 · Karar 11563 · Source: resmigazete.gov.tr
The UK Global Tariff divides subheading 0305.39 into 13 tariff lines; the duty is between 14% and 16% (average 15.5%).
In the EU Combined Nomenclature, subheading 0305.39 covers 3 tariff lines and the duty is between 15% and 16%.
157 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 14% – 16%.
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 £2.9m between September 2025 and August 2026 (up 22% on the year before); Italy supplied 73%, followed by China.
In 2024, countries exported these goods worth US$178m (+5.5% year on year).
The largest exporter was Albania (US$27m), followed by Sweden.
Products classified here
Questions and answers
What is the HS code for fish fillets, dried, salted or in brine, but not smoked: other?
Fish fillets, dried, salted or in brine, but not smoked: other fall under HS subheading 0305.39, part of heading 0305, in section I of the Harmonized System.
What is the import duty on fish fillets, dried, salted or in brine, but not… in the UK?
Under the UK Global Tariff, imports under 0305.39 from countries without a preferential agreement are charged at 14% to 16%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on fish fillets, dried, salted or in brine, but not… in the EU?
Under the EU Combined Nomenclature, imports under 0305.39 from countries without a preferential agreement are charged at 15% to 16%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most fish fillets, dried, salted or in brine, but not…?
Albania, with US$27m in 2024 (15.1% of world exports).
Which countries can export these goods to the UK duty-free?
157 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 14% – 16% 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 Italy (73%), China (9%) and Philippines (5%), out of total imports of £2.9m.
Typical products
Everyday names, not part of the legal text.