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.

Importing into Country of origin

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 →

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%+2
0305 41 00 90 Other 12%+2

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 233 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 scheme	Countries	Rate
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–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–XC agreement	XC	Free
UK–Kosovo agreement	Kosovo	Free
UK–XL agreement	XL	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

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
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

EU 13% Third-country duty 1 tariff line

Türkiye 25% Statutory rate (Law 474) 1 tariff line

USA 5% General (MFN) 1 tariff line

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

0305.41 · US$2.3bn

Trade value (US$) no reported trade < US$120.4kUS$120.4k+US$2.4m+US$46.4m+> US$221.9m

Exports: 103

Poland: US$940.8m
Lithuania: US$227.1m
Germany: US$221.9m
Netherlands: US$158.2m
Denmark: US$153.8m
Norway: US$128m
Greece: US$80.4m
France: US$63.6m
Chile: US$60.7m
United Kingdom: US$46.4m
Belgium: US$40m
Latvia: US$29.9m
Spain: US$26.5m
United States: US$13.5m
Ireland: US$12.7m
Sweden: US$11.8m
Canada: US$9.7m
Croatia: US$9.5m
New Zealand: US$9.4m
Estonia: US$8.2m
China: US$7.6m
Czechia: US$6.3m
Italy: US$4.8m
Bulgaria: US$3.1m
Austria: US$2.4m
Romania: US$1.9m
Switzerland: US$1.9m
Panama: US$1.8m
Türkiye: US$1.8m
Ukraine: US$1.4m
Belarus: US$1.3m
United Arab Emirates: US$1.3m
Malaysia: US$1.1m
Slovenia: US$940.2k
Australia: US$924.6k
Finland: US$912.1k
Russia: US$773.7k
Iceland: US$734k
Singapore: US$632.7k
South Africa: US$531.1k
Taiwan: US$518k
Portugal: US$456.8k
Luxembourg: US$363.1k
Serbia: US$322.1k
Hungary: US$221.8k
Mexico: US$210.9k
Slovakia: US$205.7k
Thailand: US$174.3k
North Macedonia: US$120.4k
Vietnam: US$105.6k
South Korea: US$84.7k
Cyprus: US$83.1k
Lebanon: US$78k
Hong Kong SAR China: US$72.1k
Oman: US$69.3k
Brazil: US$68.2k
Jamaica: US$66.2k
Japan: US$62.3k
Seychelles: US$31.9k
India: US$25.3k

Top exporters

Rank	Country	Value	Share
1	Poland	US$940.8m	40.9%
2	Lithuania	US$227.1m	9.9%
3	Germany	US$221.9m	9.7%
4	Netherlands	US$158.2m	6.9%
5	Denmark	US$153.8m	6.7%
6	Norway	US$128m	5.6%
7	Greece	US$80.4m	3.5%
8	France	US$63.6m	2.8%
9	Chile	US$60.7m	2.6%
10	United Kingdom	US$46.4m	2%

Top importers

Rank	Country	Value	Share
1	Germany	US$585.8m	25.5%
2	Italy	US$351m	15.3%
3	United States	US$244.1m	10.6%
4	France	US$175.3m	7.6%
5	Belgium	US$109m	4.7%
6	Switzerland	US$104.9m	4.6%
7	Netherlands	US$98.7m	4.3%
8	Austria	US$72.9m	3.2%
9	Australia	US$66.4m	2.9%
10	Greece	US$57m	2.5%

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 169 countries can enter the UK at a preferential rate instead of the standard 12%; 162 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$2.3bn 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$940.8m in 2024 (40.9% of world exports).

Which countries can export smoked salmon to the UK duty-free?

162 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.