Subheading · Chapter 03 · Heading 0305
0305.71: Fish fins, heads, tails, maws and other edible fish offal: shark fins
Official description Shark fins
Subheading 0305.71 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 71 00 00 Shark fins 12%
- 0305 71 15 00 Piked dogfish (squalus acanthias) and catsharks (scyliorhinus spp.) 12%
- 0305 71 15 10 Smoked 12%
- 0305 71 15 90 Other 12%
- 0305 71 30 00 Porbeagle shark (lamna nasus) 12%
- 0305 71 30 10 Smoked 12%
- 0305 71 30 90 Other 12%
- 0305 71 40 00 Blue shark (prionace glauca) 12%
- 0305 71 40 10 Smoked 12%
- 0305 71 40 90 Other 12%
- 0305 71 50 00 Shortfin mako shark (isurus oxyrinchus) 12%
- 0305 71 50 10 Smoked 12%
- 0305 71 50 90 Other 12%
- 0305 71 90 00 Other 12%
- 0305 71 90 10 Smoked 12%
- 0305 71 90 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
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Import controlControl on illegal, unreported and unregulated fishing
- Applies to goods from
- all countries except Cambodia, Comoros, St Vincent & the Grenadines
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 12% |
| 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 |
| 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–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 |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Iceland agreement | Iceland | 3.6% – 4.2% |
| UK–Norway agreementQuota | Norway | 3.6% – 4.2% |
| DCTS Standard | Indonesia | 8.5% |
UK: imports by month
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$288kUS$288k+US$2m+US$8m+> US$12m
Exports: 60
- Hong Kong SAR China: US$33m
- Peru: US$12m
- Spain: US$12m
- Indonesia: US$11m
- Yemen: US$10m
- Senegal: US$8m
- Mexico: US$8m
- Costa Rica: US$7m
- Sri Lanka: US$6m
- Ecuador: US$4m
- China: US$4m
- Taiwan: US$4m
- Singapore: US$3m
- Mauritania: US$2m
- Vietnam: US$2m
- Morocco: US$2m
- Nicaragua: US$1m
- Papua New Guinea: US$1m
- Congo - Brazzaville: US$1m
- Japan: US$1m
- Oman: US$957k
- Macao SAR China: US$874k
- Philippines: US$738k
- Malaysia: US$674k
- United Kingdom: US$511k
- South Africa: US$463k
- New Zealand: US$449k
- Thailand: US$310k
- India: US$289k
- Jordan: US$288k
- Seychelles: US$281k
- Australia: US$162k
- South Korea: US$125k
- Brazil: US$102k
- Chile: US$99k
- Myanmar (Burma): US$91k
- Colombia: US$91k
- Guatemala: US$90k
- Türkiye: US$62k
- Mozambique: US$55k
- Uganda: US$51k
- Kenya: US$48k
- Egypt: US$47k
- Denmark: US$38k
- Dominican Republic: US$36k
- Cambodia: US$36k
- Tanzania: US$33k
- Tunisia: US$28k
- United Arab Emirates: US$23k
- Solomon Islands: US$17k
- Norway: US$6k
- Cameroon: US$4k
- France: US$4k
- Iceland: US$4k
- Pakistan: US$3k
- Somalia: US$2k
- Portugal: US$2k
- United States: US$500
- Nigeria: US$100
- Russia: US$0
Trade value (US$) no reported trade < US$20kUS$20k+US$445k+US$3m+> US$56m
Imports: 45
- Hong Kong SAR China: US$61m
- Macao SAR China: US$56m
- Singapore: US$9m
- Peru: US$3m
- Japan: US$3m
- China: US$3m
- South Korea: US$853k
- Thailand: US$836k
- Spain: US$504k
- Vietnam: US$445k
- Malaysia: US$227k
- Indonesia: US$226k
- Taiwan: US$136k
- United States: US$104k
- Italy: US$103k
- South Africa: US$77k
- Romania: US$30k
- Poland: US$28k
- Bulgaria: US$22k
- Dominican Republic: US$20k
- Senegal: US$17k
- France: US$16k
- Cyprus: US$14k
- Australia: US$13k
- Hungary: US$12k
- Sri Lanka: US$8k
- Azerbaijan: US$7k
- Chile: US$4k
- Germany: US$2k
- Canada: US$2k
- Switzerland: US$2k
- Chad: US$2k
- Kuwait: US$900
- United Kingdom: US$400
- Denmark: US$300
- Ireland: US$100
- Norway: US$100
- New Zealand: US$100
- Sweden: US$100
- Zimbabwe: US$100
- United Arab Emirates: US$0
- Czechia: US$0
- Kazakhstan: US$0
- Netherlands: US$0
- Türkiye: US$0
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$33m | 23.9% | |
| 2 | US$12m | 8.7% | |
| 3 | US$12m | 8.3% | |
| 4 | US$11m | 7.8% | |
| 5 | US$10m | 7.1% | |
| 6 | US$8m | 6% | |
| 7 | US$8m | 5.4% | |
| 8 | US$7m | 4.7% | |
| 9 | US$6m | 4.3% | |
| 10 | US$4m | 3.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$61m | 43.8% | |
| 2 | US$56m | 40.4% | |
| 3 | US$9m | 6.3% | |
| 4 | US$3m | 2.4% | |
| 5 | US$3m | 2.3% | |
| 6 | US$3m | 2.1% | |
| 7 | US$853k | 0.6% | |
| 8 | US$836k | 0.6% | |
| 9 | US$504k | 0.4% | |
| 10 | US$445k | 0.3% |
Import duty on this product around the world 160
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
- 30number of duty-free countries (MFN)
- 55%highest: Iran, Türkiye, Sudan
160
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 3% – 7% | 2023 | |
| 0% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2022 · HS 2017 | ||
| 5% | 3% – 7% | 2021 · HS 2017 | |
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2022 | ||
| 15% | 10% – 20% | 2023 · HS 2017 | |
| 5% | 2022 | ||
| 13% | 0% – 25% | 2023 | |
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 1% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 20% | 2023 | ||
| 13% | 0% – 25% | 2023 | |
| 20% | 2021 · HS 2017 | ||
| 12% | 2023 | ||
| 15% | 2023 | ||
| 6% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 55% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 10% | 10% – 11% | 2023 | |
| 5% | 2023 | ||
| 0% | 2023 | ||
| 35% | 2023 | ||
| 5% | 2023 | ||
| 5% | 3% – 7% | 2021 · HS 2017 | |
| 10% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 13% | 0% – 25% | 2023 | |
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 7% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 3% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 13% | 0% – 25% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 11% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 7.5% | 5% – 10% | 2023 | |
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 5% | 3% – 7% | 2021 · HS 2017 | |
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 13% | 0% – 25% | 2023 | |
| 20% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 20% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 49% | 2023 | ||
| 9% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 25% | 2017 · HS 2017 | ||
| 40% | 2023 | ||
| 0% | 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
- 035 Fish, dried, salted or in brine; smoked fish (whether or not cooked before or during the smoking process); flours, meals and pellets of fish, fit for human consumption
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21234 Edible fish offal; fish fins, heads, tails, maws and other edible fish offal
- ISIC Rev. 4 activity
- 1020 Processing and preserving of fish, crustaceans and molluscs
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0305.71 | unchanged |
| 2012 | 0305.71 | unchanged |
| 2007 | 0305.49, 0305.59, 0305.69 | changed |
| 2002 | 0305.49, 0305.59, 0305.69 | changed |
| 1996 | 0305.49, 0305.59, 0305.69 | changed |
| 1992 | 0305.49, 0305.59, 0305.69 | 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.
-
CELEX 32026R2163 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 0305.71 into 10 tariff lines; the duty is 12%.
In the EU Combined Nomenclature, subheading 0305.71 covers 5 tariff lines and the duty is 12%.
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.
In 2024, countries exported these goods worth US$139m (−51.7% year on year).
The largest exporter was Hong Kong SAR China (US$33m), followed by Peru.
Questions and answers
What is the HS code for fish fins, heads, tails, maws and other edible fish offal: shark fins?
Fish fins, heads, tails, maws and other edible fish offal: shark fins fall under HS subheading 0305.71, part of heading 0305, in section I of the Harmonized System.
What is the import duty on fish fins, heads, tails, maws and other edible… in the UK?
Under the UK Global Tariff, imports under 0305.71 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 fish fins, heads, tails, maws and other edible… in the EU?
Under the EU Combined Nomenclature, imports under 0305.71 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most fish fins, heads, tails, maws and other edible…?
Hong Kong SAR China, with US$33m in 2024 (23.9% 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.