Subheading · Chapter 03 · Heading 0305
0305.41: 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)
Smoked salmon
0305.41 is the HS subheading for smoked salmon, under heading 0305 in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0305 41 00 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) 12%
- 0305 41 00 10 Atlantic salmon (salmo salar) 12%
- 0305 41 00 90 Other 12%
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
- 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
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlControl on illegal, unreported and unregulated fishing
- Applies to goods from
- all countries except Cambodia, Comoros, St Vincent & the Grenadines
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 12% |
| 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 |
| 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–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 |
| 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 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–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Vietnam agreement | Vietnam | 1.6% |
| CPTPPQuota | Brunei, Chile, Malaysia, New Zealand | 2.4% |
| DCTS Standard | Indonesia | 8.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £15.9m | 58.5% | -1.4% | |
| £6.5m | 24% | +75.6% | |
| £1.4m | 5.2% | -16.1% | |
| £1.3m | 4.7% | -69.2% | |
| £897k | 3.3% | -43.6% | |
| £563k | 2.1% | +73% | |
| £222k | 0.8% | +9.1% | |
| £140k | 0.5% | +5,641.3% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$120kUS$120k+US$2m+US$46m+> US$222m
Exports: 103
- Poland: US$941m
- Lithuania: US$227m
- Germany: US$222m
- Netherlands: US$158m
- Denmark: US$154m
- Norway: US$128m
- Greece: US$80m
- France: US$64m
- Chile: US$61m
- United Kingdom: US$46m
- Belgium: US$40m
- Latvia: US$30m
- Spain: US$27m
- United States: US$13m
- Ireland: US$13m
- Sweden: US$12m
- Canada: US$10m
- Croatia: US$9m
- New Zealand: US$9m
- Estonia: US$8m
- China: US$8m
- Czechia: US$6m
- Italy: US$5m
- Bulgaria: US$3m
- Austria: US$2m
- Romania: US$2m
- Switzerland: US$2m
- Panama: US$2m
- Türkiye: US$2m
- Ukraine: US$1m
- Belarus: US$1m
- United Arab Emirates: US$1m
- Malaysia: US$1m
- Slovenia: US$940k
- Australia: US$925k
- Finland: US$912k
- Russia: US$774k
- Iceland: US$734k
- Singapore: US$633k
- South Africa: US$531k
- Taiwan: US$518k
- Portugal: US$457k
- Luxembourg: US$363k
- Serbia: US$322k
- Hungary: US$222k
- Mexico: US$211k
- Slovakia: US$206k
- Thailand: US$174k
- North Macedonia: US$120k
- Vietnam: US$106k
- South Korea: US$85k
- Cyprus: US$83k
- Lebanon: US$78k
- Hong Kong SAR China: US$72k
- Oman: US$69k
- Brazil: US$68k
- Jamaica: US$66k
- Japan: US$62k
- Seychelles: US$32k
- India: US$25k
Trade value (US$) no reported trade < US$172kUS$172k+US$1m+US$15m+> US$105m
Imports: 200
- Germany: US$586m
- Italy: US$351m
- United States: US$244m
- France: US$175m
- Belgium: US$109m
- Switzerland: US$105m
- Netherlands: US$99m
- Austria: US$73m
- Australia: US$66m
- Greece: US$57m
- Denmark: US$42m
- United Kingdom: US$40m
- Spain: US$34m
- Portugal: US$29m
- Czechia: US$25m
- Canada: US$24m
- Sweden: US$23m
- New Zealand: US$22m
- Poland: US$18m
- Romania: US$15m
- Israel: US$11m
- Mexico: US$9m
- Luxembourg: US$8m
- Finland: US$8m
- Singapore: US$7m
- Ireland: US$7m
- Hungary: US$6m
- Slovenia: US$6m
- Slovakia: US$6m
- Hong Kong SAR China: US$6m
- China: US$5m
- Croatia: US$5m
- Bulgaria: US$5m
- Saudi Arabia: US$5m
- Dominican Republic: US$4m
- Latvia: US$4m
- Japan: US$3m
- South Korea: US$3m
- Estonia: US$3m
- Norway: US$2m
- Taiwan: US$2m
- Malta: US$2m
- Bahamas: US$2m
- India: US$2m
- Serbia: US$2m
- Cyprus: US$1m
- Colombia: US$1m
- United Arab Emirates: US$1m
- Georgia: US$1m
- New Caledonia: US$1m
- Azerbaijan: US$1m
- Qatar: US$1m
- Indonesia: US$1m
- Mauritius: US$1m
- French Polynesia: US$1m
- Montenegro: US$969k
- Costa Rica: US$896k
- Kuwait: US$849k
- Türkiye: US$845k
- Philippines: US$818k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$941m | 40.9% | |
| 2 | US$227m | 9.9% | |
| 3 | US$222m | 9.7% | |
| 4 | US$158m | 6.9% | |
| 5 | US$154m | 6.7% | |
| 6 | US$128m | 5.6% | |
| 7 | US$80m | 3.5% | |
| 8 | US$64m | 2.8% | |
| 9 | US$61m | 2.6% | |
| 10 | US$46m | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$586m | 25.5% | |
| 2 | US$351m | 15.3% | |
| 3 | US$244m | 10.6% | |
| 4 | US$175m | 7.6% | |
| 5 | US$109m | 4.7% | |
| 6 | US$105m | 4.6% | |
| 7 | US$99m | 4.3% | |
| 8 | US$73m | 3.2% | |
| 9 | US$66m | 2.9% | |
| 10 | US$57m | 2.5% |
Import duty on this product around the world 165
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.
- 11%median duty
- 31number of duty-free countries (MFN)
- 60%highest: Kiribati, Türkiye, Sudan
165
| 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% | 2021 · HS 2007 | ||
| 10% | 2023 · HS 2017 | ||
| 9.6%* | 2023 | ||
| 0% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2022 · HS 2017 | ||
| 11%* | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 25% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2002 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 11% | 7% – 14% | 2023 | |
| 15% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2021 · HS 2017 | ||
| 13% | 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 | ||
| 0% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 11% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 35% | 2023 | ||
| 60% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 11%* | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2020 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 7% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 3% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 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 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 11%* | 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 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 10% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 49% | 2023 | ||
| 9% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 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. * 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
- 0353 Fish (including fillets), smoked, whether/not cooked before/during the smoking process.
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21232 Fish including fillets, smoked
- ISIC Rev. 4 activity
- 1020 Processing and preserving of fish, crustaceans and molluscs
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0305.41 | unchanged |
| 2012 | 0305.41 | unchanged |
| 2007 | 0305.41 | changed |
| 2002 | 0305.41 | changed |
| 1996 | 0305.41 | changed |
| 1992 | 0305.41 | 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.
- N333864 U.S. CBP
The tariff classification and country of origin of Smoked Salmon
In the UK Global Tariff, subheading 0305.41 covers 2 tariff lines and the duty is 12%.
The EU Combined Nomenclature has one tariff line for subheading 0305.41; the duty is 13%.
Goods from 168 countries can enter the UK at a preferential rate instead of the standard 12%; 161 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported smoked salmon worth £27.2m (down 4% on the year before), at an average of £17.94 per kg; Poland supplied 59%, followed by Canada.
World trade in smoked salmon reached US$2bn in 2024, down 1.8% on 2023.
Poland was the largest exporter with 40.9% of the total, ahead of Lithuania.
Questions and answers
What is the HS code for 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)?
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) fall under HS subheading 0305.41, part of heading 0305, in section I of the Harmonized System.
What is the import duty on pacific salmon in the UK?
Under the UK Global Tariff, imports under 0305.41 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on pacific salmon in the EU?
Under the EU Combined Nomenclature, imports under 0305.41 from countries without a preferential agreement are charged at 13%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most pacific salmon?
Poland, with US$941m in 2024 (40.9% of world exports).
Which countries can export smoked salmon to the UK duty-free?
161 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 12% applies. Pick a country above to see its rate.
Is there anti-dumping duty on smoked salmon?
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 smoked salmon from?
In the 12 months to August 2026, the largest suppliers were Poland (59%), Canada (24%) and Germany (5%), out of total imports of £27.2m.