Subheading · Chapter 03 · Heading 0305
0305.49: Smoked fish, including fillets, other than edible fish offal: other
Official description Other
0305.49 is a six-digit subheading of heading 0305, fish, dried, salted or in brine, chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0305 49 00 00 Other
- 0305 49 10 00 Lesser or greenland halibut (reinhardtius hippoglossoides) 14%
- 0305 49 20 00 Atlantic halibut (hippoglossus hippoglossus) 16%
- 0305 49 30 00 Mackerel (scomber scombrus, scomber australasicus, scomber japonicus) 14%
- 0305 49 30 10 Of the species scomber scombrus 14%
- 0305 49 30 90 Other 14%
- 0305 49 80 00 Other 14%
- 0305 49 80 10 Atlantic bluefin tuna (thunnus thynnus) 14%
- 0305 49 80 20 Swordfish (xiphias gladius) 14%
- 0305 49 80 35 Gilt-head sea bream (sparus aurata) 14%
- 0305 49 80 40 Sea bream (dentex dentex, pagellus spp.) 14%
- 0305 49 80 50 European sea bass (dicentrarchus labrax) 14%
- 0305 49 80 60 Bigeye tuna (thunnus obesus) 14%
- 0305 49 80 90 Other 14%
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]
- 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 controlControl on illegal, unreported and unregulated fishing
- Applies to goods from
- all countries except Cambodia, Comoros, St Vincent & the Grenadines
- Documents
- Tariff lines
- on 10 of 11 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 |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia, New Zealand | Free – 2.8% |
| UK–Albania agreementQuota | Albania | Free – 4.2% |
| 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–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 – 1.7% |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Norway agreementQuota | Norway | Free |
| UK–Iceland agreement | Iceland | 4.2% – 4.8% |
| UK–Norway agreementQuota | Norway | 4.2% – 4.8% |
| DCTS Standard | Indonesia | 10.5% – 12.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £14.1m | 81.7% | +20.1% |
 Poland | £1.1m | 6.2% | +58.8% |
 Lithuania | £532k | 3.1% | -1.2% |
 Netherlands | £531k | 3.1% | +69.4% |
 Spain | £481k | 2.8% | +48% |
 Ireland | £160k | 0.9% | -26.2% |
 Vietnam | £118k | 0.7% | -16.2% |
 Oman | £69k | 0.4% | +1,636.8% |
Same subheading in other tariffs
EU 14% – 16% Third-country duty 4 tariff lines · average 14.8% 
Türkiye 37.5% Third-country duty 4 tariff lines 
USA Free General (MFN) 2 tariff lines 
Canada Free General (MFN) 1 tariff line 
Mexico 15% General (MFN) 7 tariff lines 
Brazil Free – 9% General (MFN) 3 tariff lines · average 6% 
Argentina Free – 9% General (MFN) 29 tariff lines · average 8.7% 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 10 tariff lines 
Japan 10% General (MFN) 2 tariff lines 
Taiwan 15% – 30% General (MFN) 6 tariff lines · average 25.8% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 4 tariff lines 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$92kUS$92k+US$738k+US$4m+> US$17m
Exports: 116
- Poland: US$30m
- Indonesia: US$24m
- China: US$20m
- Netherlands: US$17m
- Germany: US$9m
- Lithuania: US$9m
- Philippines: US$7m
- Denmark: US$7m
- Spain: US$6m
- Thailand: US$6m
- Vietnam: US$6m
- Japan: US$4m
- South Africa: US$3m
- Norway: US$3m
- France: US$2m
- Senegal: US$2m
- United Kingdom: US$2m
- Latvia: US$2m
- Belgium: US$2m
- Morocco: US$1m
- Russia: US$1m
- Romania: US$1m
- United Arab Emirates: US$1m
- Iceland: US$1m
- Italy: US$967k
- United States: US$942k
- Ireland: US$941k
- Czechia: US$825k
- Ukraine: US$738k
- Canada: US$643k
- Mexico: US$635k
- South Korea: US$492k
- Armenia: US$415k
- El Salvador: US$298k
- Ghana: US$269k
- Myanmar (Burma): US$236k
- Egypt: US$233k
- Guyana: US$231k
- Hong Kong SAR China: US$213k
- Panama: US$213k
- Estonia: US$206k
- Türkiye: US$201k
- Kenya: US$198k
- Australia: US$193k
- Belarus: US$180k
- Sierra Leone: US$164k
- Gambia: US$155k
- Austria: US$143k
- Tanzania: US$135k
- Croatia: US$124k
- Moldova: US$118k
- Bulgaria: US$108k
- Greece: US$107k
- Suriname: US$105k
- Taiwan: US$93k
- Portugal: US$93k
- Sweden: US$92k
- Côte d’Ivoire: US$90k
- Maldives: US$81k
- India: US$75k
Trade value (US$) no reported trade < US$47kUS$47k+US$440k+US$3m+> US$9m
Imports: 167
- Germany: US$27m
- Japan: US$23m
- United Kingdom: US$17m
- South Korea: US$15m
- France: US$9m
- Belgium: US$9m
- Romania: US$6m
- Canada: US$6m
- United States: US$6m
- Italy: US$6m
- Austria: US$5m
- Australia: US$4m
- Netherlands: US$3m
- Czechia: US$3m
- Sweden: US$3m
- Slovakia: US$3m
- Ireland: US$2m
- Spain: US$2m
- Taiwan: US$2m
- Burkina Faso: US$2m
- Poland: US$2m
- Latvia: US$2m
- Maldives: US$2m
- Estonia: US$2m
- Denmark: US$1m
- Bulgaria: US$1m
- Switzerland: US$1m
- Kazakhstan: US$1m
- Portugal: US$898k
- Hong Kong SAR China: US$789k
- Greece: US$699k
- Thailand: US$696k
- Singapore: US$690k
- Brazil: US$637k
- Lithuania: US$563k
- Slovenia: US$514k
- Hungary: US$500k
- Malaysia: US$467k
- Serbia: US$449k
- Luxembourg: US$440k
- United Arab Emirates: US$290k
- Uganda: US$274k
- Russia: US$246k
- Croatia: US$234k
- Finland: US$227k
- Kuwait: US$212k
- Bahamas: US$212k
- Ukraine: US$196k
- Jamaica: US$187k
- Costa Rica: US$183k
- Cyprus: US$174k
- Mexico: US$164k
- St Kitts & Nevis: US$154k
- New Zealand: US$152k
- Azerbaijan: US$146k
- Georgia: US$142k
- Qatar: US$138k
- Antigua & Barbuda: US$134k
- Norway: US$132k
- Uzbekistan: US$121k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Poland | US$30m | 16.7% |
| 2 |  Indonesia | US$24m | 13.2% |
| 3 | China | US$20m | 11.2% |
| 4 | Netherlands | US$17m | 9.7% |
| 5 |  Germany | US$9m | 5.2% |
| 6 | Lithuania | US$9m | 4.9% |
| 7 |  Philippines | US$7m | 4% |
| 8 |  Denmark | US$7m | 3.8% |
| 9 | Spain | US$6m | 3.4% |
| 10 |  Thailand | US$6m | 3.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$27m | 15.4% |
| 2 | Japan | US$23m | 12.9% |
| 3 | United Kingdom | US$17m | 9.6% |
| 4 |  South Korea | US$15m | 8.2% |
| 5 |  France | US$9m | 4.9% |
| 6 |  Belgium | US$9m | 4.9% |
| 7 |  Romania | US$6m | 3.5% |
| 8 | Canada | US$6m | 3.5% |
| 9 | United States | US$6m | 3.5% |
| 10 |  Italy | US$6m | 3.4% |
Import duty on this product around the world 163
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
- 29number of duty-free countries (MFN)
- 60%highest: Kiribati, Türkiye, Sudan
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 30% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 0% – 10% | 2021 · HS 2007 |
| Argentina | 6.7% | 0% – 10% | 2023 · HS 2017 |
 Armenia | 3% | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 11% | 5% – 15% | 2023 · HS 2017 |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 10% | 0% – 20% | 2022 · HS 2017 |
 Belarus | 3% | 2021 · HS 2017 | |
 Belize | 28% | 20% – 35% | 2023 |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 13% | 0% – 25% | 2023 |
| Brazil | 6.7% | 0% – 10% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 15% | 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 | 7% | 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 | 3% | 2023 · HS 2017 | |
 Dominica | 10% | 0% – 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 | 13% | 0% – 25% | 2023 |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 15% | 14% – 16% | 2023 |
 Fiji | 15% | 2023 | |
 Gabon | 20% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 10% | 0% – 20% | 2023 · HS 2012 |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 28% | 20% – 35% | 2023 · HS 2017 |
 Haiti | 5% | 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 | 10% | 0% – 20% | 2023 |
| Japan | 10% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 1.8% | 0% – 3% | 2023 |
 Kenya | 35% | 2023 | |
 Kiribati | 60% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 3% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 13% | 0% – 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 | 5.8% | 0% – 15% | 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 | 0% | 2023 · HS 2017 | |
 Morocco | 10% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 10% | 2023 · HS 2017 | |
 Namibia | 13% | 0% – 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 | 10% | 2023 | |
 Papua New Guinea | 23% | 15% – 25% | 2023 |
 Paraguay | 6.7% | 0% – 10% | 2023 · HS 2017 |
| Peru | 0% | 2023 · HS 2017 | |
| Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 3% | 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 | 13% | 0% – 25% | 2023 |
| South Korea | 20% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 5% | 0% – 10% | 2023 |
 St Lucia | 10% | 0% – 20% | 2023 · HS 2012 |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 10% | 0% – 20% | 2023 |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 25% | 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 | 25% | 20% – 30% | 2023 · HS 2012 |
| Türkiye | 49% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 6.3% | 5% – 10% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 14% | 14% – 16% | 2023 |
| United States | 0% | 2023 | |
 Uruguay | 6.7% | 0% – 10% | 2023 · HS 2017 |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 6.7% | 0% – 10% | 2023 · HS 2017 |
| Vietnam | 20% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 25% | 2017 · HS 2017 | |
 Zambia | 40% | 2023 | |
 Zimbabwe | 0.1% | 0% – 0.1% | 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
- 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 | 0305.49 | unchanged |
| 2012 | 0305.49 | changed |
| 2007 | 0305.49 | changed |
| 2002 | 0305.49 | changed |
| 1996 | 0305.49 | changed |
| 1992 | 0305.49 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 3
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.
- N293202 U.S. CBP
The tariff classification of Frozen Smoked Minced Tuna from Thailand
- N286151 U.S. CBP
The tariff classification of Frozen Fish Fillets from the United Kingdom.
- 600009494 HMRC
Frozen fillets of dyed, smoked haddock. The fillets are wrapped in interwoven layers of plastic to form blocks which are packed in an outer cardboard carton. The fish is for sale to retail or the restaurant industry. Not for processing. Weight 18kg or 24kg
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.
- Tariff change · Applies from:
İthalat Rejimi Kararında Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 11563)
RG 31.07.2026 sayı 33326 · Karar 11563 · Source: resmigazete.gov.tr
In the UK Global Tariff, subheading 0305.49 covers 11 tariff lines and the duty is between 14% and 16%.
The EU Combined Nomenclature divides subheading 0305.49 into 4 tariff lines; the duty is between 14% and 16% (average 14.8%).
Goods from 170 countries can enter the UK at a preferential rate instead of the standard 14% – 16%; 160 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 these goods worth £17.3m (up 21% on the year before), at an average of £7.32 per kg; China supplied 82%, followed by Poland.
World trade in these goods reached US$178m in 2024, down 0.3% on 2023.
Poland was the largest exporter with 16.7% of the total, ahead of Indonesia.
Questions and answers
What is the HS code for smoked fish, including fillets, other than edible fish offal: other?
Smoked fish, including fillets, other than edible fish offal: other fall under HS subheading 0305.49, part of heading 0305, in section I of the Harmonized System.
What is the import duty on smoked fish, including fillets, other than edible… in the UK?
Under the UK Global Tariff, imports under 0305.49 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 smoked fish, including fillets, other than edible… in the EU?
Under the EU Combined Nomenclature, imports under 0305.49 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.
Which country exports the most smoked fish, including fillets, other than edible…?
Poland, with US$30m in 2024 (16.7% of world exports).
Which countries can export these goods to the UK duty-free?
160 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 China (82%), Poland (6%) and Lithuania (3%), out of total imports of £17.3m.