Subheading · Chapter 03 · Heading 0305

0305.41

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

Customs duty 12% standard rate · across 2 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 →
  1. 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%
  2. 0305 41 00 10 Atlantic salmon (salmo salar) 12%
  3. 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
    Documents
    • C673 Importer Declaration or Re-export Certificate, as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC) 1010/2009
    • Y927 The declared goods are not concerned by Council Regulation (EC) No. 1005/2008
  • 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)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—12%
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
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

last 12 months£27.2m-4.5% · previous 12 months
Average import price£17.94 per kg
Jan 2024: £2.3mFeb 2024: £1.8mMar 2024: £2.2mApr 2024: £2.8mMay 2024: £2.5mJun 2024: £3.3mJul 2024: £2.8mAug 2024: £2.6mSept 2024: £2.5mOct 2024: £3.3mNov 2024: £2.8mDec 2024: £3.4mJan 2025: £1.8mFeb 2025: £1.7mMar 2025: £1.9mApr 2025: £2.4mMay 2025: £2mJun 2025: £2.8mJul 2025: £2mAug 2025: £1.7mSept 2025: £2.9mOct 2025: £1.9mNov 2025: £2.5mDec 2025: £3.7mJan 2026: £1.5mFeb 2026: £1.8mMar 2026: £2.5mApr 2026: £1.9mMay 2026: £2.3mJun 2026: £1.8mJul 2026: £2.1mAug 2026: £2.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Poland £15.9m 58.5% -1.4%
Canada £6.5m 24% +75.6%
Germany £1.4m 5.2% -16.1%
Norway £1.3m 4.7% -69.2%
Netherlands £897k 3.3% -43.6%
Ireland £563k 2.1% +73%
Switzerland £222k 0.8% +9.1%
Lithuania £140k 0.5% +5,641.3%

Same subheading in other tariffs

World trade in 2024

0305.41 · US$2bn

Trade value (US$) no reported trade < US$120kUS$120k+US$2m+US$46m+> US$222m

Exports: 103
  1. Poland: US$941m
  2. Lithuania: US$227m
  3. Germany: US$222m
  4. Netherlands: US$158m
  5. Denmark: US$154m
  6. Norway: US$128m
  7. Greece: US$80m
  8. France: US$64m
  9. Chile: US$61m
  10. United Kingdom: US$46m
  11. Belgium: US$40m
  12. Latvia: US$30m
  13. Spain: US$27m
  14. United States: US$13m
  15. Ireland: US$13m
  16. Sweden: US$12m
  17. Canada: US$10m
  18. Croatia: US$9m
  19. New Zealand: US$9m
  20. Estonia: US$8m
  21. China: US$8m
  22. Czechia: US$6m
  23. Italy: US$5m
  24. Bulgaria: US$3m
  25. Austria: US$2m
  26. Romania: US$2m
  27. Switzerland: US$2m
  28. Panama: US$2m
  29. Türkiye: US$2m
  30. Ukraine: US$1m
  31. Belarus: US$1m
  32. United Arab Emirates: US$1m
  33. Malaysia: US$1m
  34. Slovenia: US$940k
  35. Australia: US$925k
  36. Finland: US$912k
  37. Russia: US$774k
  38. Iceland: US$734k
  39. Singapore: US$633k
  40. South Africa: US$531k
  41. Taiwan: US$518k
  42. Portugal: US$457k
  43. Luxembourg: US$363k
  44. Serbia: US$322k
  45. Hungary: US$222k
  46. Mexico: US$211k
  47. Slovakia: US$206k
  48. Thailand: US$174k
  49. North Macedonia: US$120k
  50. Vietnam: US$106k
  51. South Korea: US$85k
  52. Cyprus: US$83k
  53. Lebanon: US$78k
  54. Hong Kong SAR China: US$72k
  55. Oman: US$69k
  56. Brazil: US$68k
  57. Jamaica: US$66k
  58. Japan: US$62k
  59. Seychelles: US$32k
  60. India: US$25k

Top exporters

RankCountryValueShare
1 Poland US$941m 40.9%
2 Lithuania US$227m 9.9%
3 Germany US$222m 9.7%
4 Netherlands US$158m 6.9%
5 Denmark US$154m 6.7%
6 Norway US$128m 5.6%
7 Greece US$80m 3.5%
8 France US$64m 2.8%
9 Chile US$61m 2.6%
10 United Kingdom US$46m 2%

Top importers

RankCountryValueShare
1 Germany US$586m 25.5%
2 Italy US$351m 15.3%
3 United States US$244m 10.6%
4 France US$175m 7.6%
5 Belgium US$109m 4.7%
6 Switzerland US$105m 4.6%
7 Netherlands US$99m 4.3%
8 Austria US$73m 3.2%
9 Australia US$66m 2.9%
10 Greece 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 countryMFN dutylines from – todata 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 9.6%* 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 11%* 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 25% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 20% 2023
Canada 0% 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 11% 7% – 14% 2023
Colombia 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 20% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 20% 2023
Eswatini 25% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 13% 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 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 5% 2023
Iran 15% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 11% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 35% 2023
Kiribati 60% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 11%* 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 20% 2020 · HS 2017
Lesotho 25% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 7% 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 5% 2023 · HS 2017
Morocco 10% 2023
Mozambique 20% 2023
Myanmar (Burma) 10% 2023 · HS 2017
Namibia 25% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 5% 2023
Papua New Guinea 15% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 11%* 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 25% 2023
South Korea 20% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 0% 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% 2023
Syria 10% 2020 · HS 2012
Tajikistan 5% 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 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 12% 2023
United States 5% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 15% 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
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

HSCode
20170305.41unchanged
20120305.41unchanged
20070305.41changed
20020305.41changed
19960305.41changed
19920305.41changed

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 2 August 2023 · 0305.41.00.00

    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.

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