Subheading · Chapter 03 · Heading 0305

0305.51

0305.51: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Subheading 0305.51 belongs to heading 0305 (fish, dried, salted or in brine) in chapter 03.

What you pay

Importing into UK

Customs duty 12% standard rate · across 6 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0305 51 00 00 Cod (gadus morhua, gadus ogac, gadus macrocephalus)
  2. 0305 51 10 00 Dried, unsalted 12%
  3. 0305 51 10 10 Of the species gadus morhua 12%
  4. 0305 51 10 20 Of the species gadus ogac 12%
  5. 0305 51 10 90 Of the species gadus macrocephalus 12%
  6. 0305 51 90 00 Dried, salted 12%
  7. 0305 51 90 10 Of the species gadus morhua 12%
  8. 0305 51 90 20 Of the species gadus ogac 12%
  9. 0305 51 90 30 Of the species gadus macrocephalus 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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2020/1432
    Tariff lines
    on 4 of 6 lines

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
CPTPP Brunei, Malaysia 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–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–Iceland agreement Iceland Free – 3.9%
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–Norway agreementQuota Norway Free – 3.9%
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
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
DCTS Standard Indonesia 8.5%

UK: imports by month

last 12 months£2.4m+2% · previous 12 months
Average import price£16.80 per kg
Jan 2024: £80kFeb 2024: £113kMar 2024: £133kApr 2024: £171kMay 2024: £111kJun 2024: £248kJul 2024: £98kAug 2024: £118kSept 2024: £135kOct 2024: £392kNov 2024: £424kDec 2024: £262kJan 2025: £111kFeb 2025: £60kMar 2025: £160kApr 2025: £279kMay 2025: £61kJun 2025: £232kJul 2025: £160kAug 2025: £79kSept 2025: £136kOct 2025: £248kNov 2025: £363kDec 2025: £279kJan 2026: £149kFeb 2026: £104kMar 2026: £158kApr 2026: £109kMay 2026: £262kJun 2026: £112kJul 2026: £161kAug 2026: £318k 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
Portugal £1.2m 50.9% +19.6%
Norway £1m 43.5% -13%
Spain £59k 2.5% +3.4%
France £49k 2.1% +33.3%
United States £24k 1% —
Netherlands £1k 0.1% —
Denmark £0 0% -100%
Greenland £0 0% -100%

Same subheading in other tariffs

World trade in 2024

0305.51 · US$628m

Trade value (US$) no reported trade < US$28kUS$28k+US$919k+US$20m+> US$129m

Exports: 70
  1. Norway: US$316m
  2. Sweden: US$129m
  3. Germany: US$32m
  4. Portugal: US$29m
  5. Russia: US$26m
  6. Spain: US$21m
  7. Netherlands: US$20m
  8. Canada: US$13m
  9. Denmark: US$13m
  10. China: US$9m
  11. Iceland: US$6m
  12. Italy: US$3m
  13. United Kingdom: US$2m
  14. Croatia: US$2m
  15. Greenland: US$1m
  16. United States: US$919k
  17. France: US$692k
  18. Estonia: US$665k
  19. Latvia: US$351k
  20. Egypt: US$345k
  21. Belgium: US$332k
  22. Dominican Republic: US$293k
  23. Lithuania: US$256k
  24. India: US$107k
  25. Brazil: US$90k
  26. Japan: US$72k
  27. South Korea: US$56k
  28. Tunisia: US$54k
  29. Mexico: US$43k
  30. Poland: US$30k
  31. Greece: US$28k
  32. Myanmar (Burma): US$25k
  33. Cameroon: US$16k
  34. Ireland: US$14k
  35. Taiwan: US$11k
  36. Madagascar: US$10k
  37. Macao SAR China: US$9k
  38. Luxembourg: US$7k
  39. Switzerland: US$6k
  40. Türkiye: US$5k
  41. Mali: US$4k
  42. Thailand: US$3k
  43. Vietnam: US$3k
  44. South Africa: US$3k
  45. Ghana: US$3k
  46. Singapore: US$2k
  47. Jamaica: US$2k
  48. Nigeria: US$2k
  49. Romania: US$2k
  50. Hong Kong SAR China: US$800
  51. Czechia: US$500
  52. Sri Lanka: US$500
  53. Slovenia: US$400
  54. Angola: US$300
  55. Australia: US$100
  56. Austria: US$100
  57. Bulgaria: US$100
  58. Honduras: US$100
  59. Hungary: US$100
  60. Iran: US$100

Top exporters

RankCountryValueShare
1 Norway US$316m 50.4%
2 Sweden US$129m 20.6%
3 Germany US$32m 5%
4 Portugal US$29m 4.6%
5 Russia US$26m 4.2%
6 Spain US$21m 3.4%
7 Netherlands US$20m 3.2%
8 Canada US$13m 2.1%
9 Denmark US$13m 2.1%
10 China US$9m 1.5%

Top importers

RankCountryValueShare
1 Portugal US$246m 39.1%
2 Dominican Republic US$67m 10.6%
3 Sweden US$57m 9%
4 Italy US$54m 8.6%
5 Brazil US$44m 7%
6 Germany US$31m 4.9%
7 France US$30m 4.8%
8 United States US$24m 3.8%
9 Croatia US$15m 2.4%
10 Spain US$11m 1.7%

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.

  • 5%median duty
  • 54number of duty-free countries (MFN)
  • 60%highest: Kiribati, Türkiye, Sudan

163

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 0% 2021 · HS 2007
Argentina 0% 2023 · HS 2017
Armenia 5% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 5% 2023 · HS 2017
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 0% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 35% 2023
Benin 20% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 0% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 20% 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 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 25% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 20% 2023
Eswatini 0% 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 0% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 35% 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 10% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 15% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 35% 2023
Kiribati 60% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 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 0% 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 0% 2023 · HS 2017
Morocco 10% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 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 0% 2023
Papua New Guinea 15% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 5% 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 0% 2023
South Korea 20% 2023
Sri Lanka 0.1%* 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 0% 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 0% 2023 · HS 2012
Türkiye 49% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 12% 2023
United States 0% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 0% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 25% 2017 · HS 2017
Zambia 40% 2023
Zimbabwe 0% 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
03511 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), not in fillets, dried, whether/not salted
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
21231 Fish, dried, but not smoked; salted, but not dried or smoked; or in brine
ISIC Rev. 4 activity
1020 Processing and preserving of fish, crustaceans and molluscs

Earlier HS editions

HSCode
20170305.51unchanged
20120305.51unchanged
20070305.51changed
20020305.51changed
19960305.51changed
19920305.51changed

Correspondence tables of the United Nations Statistics Division (UNSD)

The UK Global Tariff divides subheading 0305.51 into 6 tariff lines; the duty is 12%.

In the EU Combined Nomenclature, subheading 0305.51 covers 2 tariff lines and the duty is 13%.

166 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 12%.

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 £2.4m between September 2025 and August 2026 (up 2% on the year before); Portugal supplied 51%, followed by Norway.

In 2024, countries exported these goods worth US$628m (+4% year on year).

The largest exporter was Norway (US$316m), followed by Sweden.

Questions and answers

What is the HS code for cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)?

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) fall under HS subheading 0305.51, part of heading 0305, in section I of the Harmonized System.

What is the import duty on cod (Gadus morhua, Gadus ogac, Gadus… in the UK?

Under the UK Global Tariff, imports under 0305.51 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 cod (Gadus morhua, Gadus ogac, Gadus… in the EU?

Under the EU Combined Nomenclature, imports under 0305.51 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 cod (Gadus morhua, Gadus ogac, Gadus…?

Norway, with US$316m in 2024 (50.4% of world exports).

Which countries can export these goods to the UK duty-free?

166 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 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 Portugal (51%), Norway (44%) and Spain (3%), out of total imports of £2.4m.

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