Subheading · Chapter 03 · Heading 0305
0305.59: Dried fish, other than edible fish offal, whether: other
Official description Other
Subheading 0305.59 belongs to heading 0305 (fish, dried, salted or in brine) in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0305 59 00 00 Other
- 0305 59 70 00 Atlantic halibut (hippoglossus hippoglossus) 14%
- 0305 59 85 00 Other 12%
- 0305 59 85 40 Atlantic bluefin tuna (thunnus thynnus) 12%
- 0305 59 85 45 Bigeye tuna (thunnus obesus) 12%
- 0305 59 85 61 Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and onchorhynchus chrysogaster) 12%
- 0305 59 85 64 Gilt-head sea bream (sparus aurata) 12%
- 0305 59 85 65 Sea bream (dentex dentex, pagellus spp.) 12%
- 0305 59 85 67 Sea bass (dicentrarchus labrax) 12%
- 0305 59 85 70 Lesser or greenland halibut (reinhardtius hippoglossoides), and pacific halibut (hippoglossus stenolepis) 12%
- 0305 59 85 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 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]
- 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 7 of 9 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) | — | 12% – 14% |
| 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 | Free – 2.4% |
| UK–Albania agreementQuota | Albania | Free – 8.4% |
| 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–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 – 8.4% |
| 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 agreementQuota | Serbia | Free – 8.4% |
| 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 |
| UK–Kosovo agreementQuota | Kosovo | Free |
| UK–Iceland agreement | Iceland | 3.6% – 4.5% |
| UK–Norway agreement | Norway | 3.6% – 4% |
| DCTS Standard | Indonesia | 8.5% – 10.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Lithuania | £800k | 35% | -42.7% |
 China | £453k | 19.8% | +706.7% |
 Myanmar (Burma) | £285k | 12.4% | -3.7% |
 Thailand | £256k | 11.2% | -5.9% |
 India | £253k | 11% | +53.6% |
 Ukraine | £33k | 1.5% | -4.9% |
 Vietnam | £28k | 1.2% | -79.3% |
 Sri Lanka | £25k | 1.1% | -78.6% |
Same subheading in other tariffs
EU 12% – 15% Third-country duty 2 tariff lines · average 13.5% 
Türkiye 37.5% Third-country duty 2 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 15% General (MFN) 8 tariff lines 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 23 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan 8.4% – 15% General (MFN) 3 tariff lines · average 11.3% 
Taiwan Free – 30% General (MFN) 9 tariff lines · average 20% · 1× specific or compound duty 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Norway Free General (MFN) 2 tariff lines 
North Macedonia Free General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$157kUS$157k+US$2m+US$5m+> US$20m
Exports: 120
- Vietnam: US$152m
- China: US$31m
- Thailand: US$25m
- India: US$20m
- Myanmar (Burma): US$19m
- Spain: US$7m
- Indonesia: US$7m
- Kenya: US$7m
- Uganda: US$6m
- Bangladesh: US$6m
- Netherlands: US$6m
- Estonia: US$5m
- Norway: US$5m
- United States: US$5m
- Japan: US$5m
- Ukraine: US$4m
- Russia: US$4m
- Canada: US$4m
- Kazakhstan: US$4m
- Germany: US$4m
- Maldives: US$4m
- South Korea: US$3m
- Malaysia: US$3m
- Portugal: US$3m
- United Kingdom: US$2m
- South Sudan: US$2m
- Lithuania: US$2m
- Tanzania: US$2m
- Senegal: US$2m
- Sri Lanka: US$1m
- Singapore: US$1m
- Mozambique: US$1m
- El Salvador: US$1m
- Philippines: US$970k
- United Arab Emirates: US$949k
- Suriname: US$896k
- Poland: US$841k
- Guyana: US$833k
- Oman: US$811k
- Czechia: US$769k
- Iceland: US$731k
- Hong Kong SAR China: US$722k
- Pakistan: US$693k
- Mauritania: US$623k
- Sweden: US$517k
- Costa Rica: US$404k
- Denmark: US$393k
- Angola: US$374k
- Ghana: US$308k
- Taiwan: US$298k
- Latvia: US$294k
- Romania: US$267k
- Madagascar: US$238k
- Gambia: US$219k
- Croatia: US$205k
- France: US$202k
- Nigeria: US$157k
- Mali: US$133k
- Bulgaria: US$127k
- Tunisia: US$121k
Trade value (US$) no reported trade < US$151kUS$151k+US$1m+US$5m+> US$14m
Imports: 155
- China: US$114m
- Malaysia: US$29m
- Bangladesh: US$18m
- United States: US$16m
- Sri Lanka: US$14m
- Portugal: US$13m
- South Korea: US$12m
- Japan: US$11m
- Germany: US$10m
- Hong Kong SAR China: US$10m
- Singapore: US$10m
- Italy: US$8m
- Taiwan: US$8m
- Congo - Kinshasa: US$7m
- Barbados: US$7m
- Rwanda: US$5m
- Vietnam: US$5m
- India: US$5m
- France: US$5m
- Canada: US$4m
- Poland: US$3m
- United Kingdom: US$3m
- North Korea: US$3m
- Estonia: US$3m
- Thailand: US$3m
- Russia: US$2m
- Bhutan: US$2m
- Saudi Arabia: US$2m
- Australia: US$2m
- Uganda: US$2m
- Kazakhstan: US$2m
- Netherlands: US$2m
- Panama: US$1m
- Spain: US$1m
- Czechia: US$1m
- Belgium: US$1m
- Zimbabwe: US$1m
- Mauritius: US$1m
- Macao SAR China: US$1m
- Lithuania: US$1m
- Moldova: US$928k
- Latvia: US$857k
- Israel: US$856k
- Iceland: US$854k
- Ukraine: US$787k
- Congo - Brazzaville: US$773k
- Nepal: US$582k
- Côte d’Ivoire: US$567k
- Brazil: US$556k
- Denmark: US$503k
- Nigeria: US$463k
- British Virgin Islands: US$431k
- St Lucia: US$416k
- Kuwait: US$412k
- Norway: US$393k
- Ireland: US$391k
- New Zealand: US$386k
- Timor-Leste: US$363k
- Switzerland: US$360k
- Burundi: US$354k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Vietnam | US$152m | 41.5% |
| 2 | China | US$31m | 8.6% |
| 3 | Thailand | US$25m | 6.7% |
| 4 | India | US$20m | 5.3% |
| 5 | Myanmar (Burma) | US$19m | 5.1% |
| 6 |  Spain | US$7m | 1.9% |
| 7 |  Indonesia | US$7m | 1.8% |
| 8 |  Kenya | US$7m | 1.8% |
| 9 |  Uganda | US$6m | 1.7% |
| 10 |  Bangladesh | US$6m | 1.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$114m | 30.9% |
| 2 |  Malaysia | US$29m | 8% |
| 3 | Bangladesh | US$18m | 5% |
| 4 | United States | US$16m | 4.3% |
| 5 | Sri Lanka | US$14m | 3.9% |
| 6 |  Portugal | US$13m | 3.6% |
| 7 |  South Korea | US$12m | 3.3% |
| 8 | Japan | US$11m | 2.9% |
| 9 |  Germany | US$10m | 2.8% |
| 10 |  Hong Kong SAR China | US$10m | 2.8% |
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
- 32number of duty-free countries (MFN)
- 60%highest: Kiribati, Iran, Türkiye
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 | 3.3% | 0% – 10% | 2021 · HS 2007 |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 7% | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahrain | 5% | 2023 | |
| Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 5% | 0% – 20% | 2022 · HS 2017 |
 Belarus | 7% | 2021 · HS 2017 | |
 Belize | 31% | 20% – 35% | 2023 |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 20% | 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 | 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 | 5.3% | 2% – 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 | 2% | 2023 · HS 2017 | |
 Dominica | 5% | 0% – 20% | 2023 · HS 2017 |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 25% | 2023 · HS 2017 | |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 25% | 2023 | |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 14% | 12% – 15% | 2023 |
 Fiji | 15% | 2023 | |
 Gabon | 20% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 5% | 0% – 20% | 2023 · HS 2012 |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 31% | 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 | 55% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 5% | 0% – 20% | 2023 |
| Japan | 11% | 8.4% – 15% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 0% | 2023 | |
| Kenya | 35% | 2023 | |
 Kiribati | 60% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 7% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 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 | 4.7% | 0% – 7% | 2023 |
 Maldives | 7.2% | 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) | 3% | 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 | 0% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 7% | 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 | 0% | 2023 | |
 St Kitts & Nevis | 2.5% | 0% – 10% | 2023 |
 St Lucia | 5% | 0% – 20% | 2023 · HS 2012 |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 0% – 20% | 2023 |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 23% | 20% – 25% | 2023 · HS 2007 |
| Switzerland | 0% | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 6% | 5% – 10% | 2021 · HS 2012 |
 Tanzania | 25% | 2023 | |
| Thailand | 5% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 5% | 0% – 20% | 2023 · HS 2012 |
| Türkiye | 49% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
| Uganda | 25% | 2023 | |
| Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 12% | 12% – 14% | 2023 |
| United States | 0% | 2023 | |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 10% | 2023 · HS 2017 | |
| Vietnam | 20% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 25% | 2017 · HS 2017 | |
 Zambia | 40% | 2023 | |
 Zimbabwe | 20% | 0% – 40% | 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
- 03513 Fish (excluding fillets), dried, whether/not salted, but not smoked, n.e.s.
- 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
| HS | Code | |
|---|---|---|
| 2017 | 0305.59 | unchanged |
| 2012 | 0305.59 | changed |
| 2007 | 0305.59 | changed |
| 2002 | 0305.59 | changed |
| 1996 | 0305.59 | changed |
| 1992 | 0305.59 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
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
- Anti-dumping
FR Doc. 2026-13037 · 91 FR 39070 · Source: federalregister.gov
The UK Global Tariff divides subheading 0305.59 into 9 tariff lines; the duty is between 12% and 14% (average 12.2%).
In the EU Combined Nomenclature, subheading 0305.59 covers 2 tariff lines and the duty is between 12% and 15%.
160 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% – 14%.
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 £2.3m between September 2025 and August 2026 (down 22% on the year before); Lithuania supplied 35%, followed by China.
In 2024, countries exported these goods worth US$367m (−20.9% year on year).
The largest exporter was Vietnam (US$152m), followed by China.
Questions and answers
What is the HS code for dried fish, other than edible fish offal, whether: other?
Dried fish, other than edible fish offal, whether: other fall under HS subheading 0305.59, part of heading 0305, in section I of the Harmonized System.
What is the import duty on dried fish, other than edible fish offal… in the UK?
Under the UK Global Tariff, imports under 0305.59 from countries without a preferential agreement are charged at 12% to 14%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on dried fish, other than edible fish offal… in the EU?
Under the EU Combined Nomenclature, imports under 0305.59 from countries without a preferential agreement are charged at 12% to 15%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most dried fish, other than edible fish offal…?
Vietnam, with US$152m in 2024 (41.5% 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 12% – 14% 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 Lithuania (35%), China (20%) and Myanmar (Burma) (12%), out of total imports of £2.3m.