Subheading · Chapter 03 · Heading 0305
0305.72
0305.72: Fish heads, tails and maws
0305.72 is a six-digit subheading of heading 0305, fish, dried, salted or in brine, chapter 03.
What you pay
Importing into UK
Customs duty 12% standard rate · across 36 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 6 VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes → Rates by national line · UK Global Tariff
UK lines →- 0305 72 00 00 Fish heads, tails and maws 12%
- Dried, whether or not salted but not smoked 12%
- Of the species gadus morhua 12%
- 0305 72 00 10 Salted 12%
- 0305 72 00 15 Unsalted 12%
- Of the species gadus ogac 12%
- 0305 72 00 20 Salted 12%
- 0305 72 00 25 Unsalted 12%
- Of the species boreogadus saida 12%
- 0305 72 00 30 Salted 12%
- 0305 72 00 35 Unsalted 12%
- Of the species gadus macrocephalus 12%
- 0305 72 00 38 Salted 12%
- 0305 72 00 39 Unsalted 12%
- Other 12%
- 0305 72 00 41 Anchovies (engraulis spp.) 12%
- 0305 72 00 44 Herring (clupea harengus, clupea pallasii) 12%
- 0305 72 00 45 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 72 00 46 Atlantic halibut (hippoglossus hippoglossus) 12%
- 0305 72 00 47 Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) 12%
- 0305 72 00 49 Other 12%
- Salted but not dried or smoked and in brine 12%
- For processing 12%
- 0305 72 00 50 Of the species gadus morhua 12%
- 0305 72 00 51 Anchovies (engraulis spp.) 12%
- 0305 72 00 52 Of the species gadus ogac 12%
- 0305 72 00 53 Herring (clupea harengus, clupea pallasii) 12%
- 0305 72 00 54 Of the species gadus macrocephalus 12%
- 0305 72 00 55 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 72 00 56 Of the species boreogadus saida 12%
- 0305 72 00 57 Atlantic halibut (hippoglossus hippoglossus) 12%
- 0305 72 00 58 Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) 12%
- 0305 72 00 59 Other 12%
- Other 12%
- 0305 72 00 60 Of the species gadus morhua 12%
- 0305 72 00 61 Anchovies (engraulis spp.) 12%
- 0305 72 00 62 Of the species gadus ogac 12%
- 0305 72 00 63 Herring (clupea harengus, clupea pallasii) 12%
- 0305 72 00 64 Of the species boreogadus saida 12%
- 0305 72 00 65 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 72 00 69 Of the species gadus macrocephalus 12%
- 0305 72 00 71 Atlantic halibut (hippoglossus hippoglossus) 12%
- 0305 72 00 72 Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) 12%
- 0305 72 00 79 Other 12%
- Other 12%
- 0305 72 00 91 Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) 12%
- 0305 72 00 99 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 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 12 of 36 lines
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 controlControl on illegal, unreported and unregulated fishing
- Applies to goods from
- all countries except Cambodia, Comoros, St Vincent & the Grenadines
- Documents
- Tariff lines
- on 32 of 36 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% |
| 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–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 – 4.5% |
| 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 agreement | Norway | Free – 4.5% |
| 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£313k+48.9% · previous 12 months
Average import price£6.58 per kg
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Norway | £312k | 99.5% | +101.5% |
 Portugal | £2k | 0.5% | +39.5% |
 Hong Kong SAR China | £0 | 0% | -100% |
 Vietnam | £0 | 0% | -100% |
Same subheading in other tariffs
EU 13% Third-country duty 1 tariff line 
Türkiye 37.5% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 15% General (MFN) 7 tariff lines 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 7 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free – 15% General (MFN) 13 tariff lines · average 11.1% 
Taiwan 12.5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 2 tariff lines World trade in 2024
Trade value (US$) no reported trade < US$588kUS$588k+US$3m+US$16m+> US$86m
Exports: 101
- Hong Kong SAR China: US$175m
- Vietnam: US$96m
- Tanzania: US$86m
- Indonesia: US$84m
- Brazil: US$72m
- Uganda: US$51m
- Iceland: US$44m
- India: US$25m
- Norway: US$21m
- Suriname: US$16m
- Myanmar (Burma): US$14m
- Kenya: US$13m
- China: US$7m
- Netherlands: US$7m
- Ecuador: US$6m
- Venezuela: US$6m
- Malaysia: US$5m
- Guyana: US$4m
- Mexico: US$4m
- Papua New Guinea: US$4m
- South Africa: US$3m
- Thailand: US$3m
- Türkiye: US$3m
- Senegal: US$3m
- Congo - Brazzaville: US$3m
- Cameroon: US$2m
- Australia: US$2m
- United Arab Emirates: US$2m
- Guinea: US$2m
- Pakistan: US$2m
- Nigeria: US$2m
- Bangladesh: US$2m
- Denmark: US$2m
- New Zealand: US$2m
- Honduras: US$1m
- United Kingdom: US$1m
- Sri Lanka: US$1m
- France: US$1m
- Singapore: US$1m
- Gabon: US$1m
- United States: US$1m
- Costa Rica: US$1m
- Mozambique: US$1m
- Russia: US$1m
- Nicaragua: US$879k
- Panama: US$869k
- Spain: US$829k
- Colombia: US$809k
- Uzbekistan: US$800k
- Poland: US$588k
- Mauritania: US$540k
- Congo - Kinshasa: US$486k
- El Salvador: US$464k
- Lithuania: US$459k
- Canada: US$408k
- Sierra Leone: US$381k
- Portugal: US$367k
- Egypt: US$360k
- Ethiopia: US$341k
- Philippines: US$321k
Trade value (US$) no reported trade < US$49kUS$49k+US$783k+US$5m+> US$139m
Imports: 79
- Macao SAR China: US$353m
- Hong Kong SAR China: US$185m
- China: US$139m
- Nigeria: US$60m
- Thailand: US$10m
- Singapore: US$9m
- South Korea: US$5m
- Belgium: US$5m
- Malaysia: US$4m
- Canada: US$4m
- Portugal: US$4m
- Vietnam: US$3m
- Congo - Kinshasa: US$3m
- Spain: US$3m
- Austria: US$2m
- United States: US$2m
- Australia: US$1m
- Taiwan: US$910k
- Cambodia: US$783k
- Netherlands: US$751k
- United Kingdom: US$625k
- Japan: US$491k
- Latvia: US$460k
- Italy: US$383k
- New Zealand: US$271k
- Denmark: US$261k
- France: US$253k
- Germany: US$208k
- Suriname: US$199k
- Indonesia: US$124k
- Israel: US$89k
- Luxembourg: US$87k
- Norway: US$80k
- Sweden: US$76k
- Croatia: US$58k
- Uganda: US$50k
- Ireland: US$50k
- Côte d’Ivoire: US$49k
- Switzerland: US$42k
- Romania: US$31k
- Slovenia: US$22k
- Sri Lanka: US$17k
- Philippines: US$14k
- Brunei: US$11k
- Colombia: US$10k
- Malta: US$10k
- Hungary: US$9k
- Slovakia: US$8k
- Papua New Guinea: US$7k
- Kenya: US$6k
- Poland: US$6k
- South Africa: US$6k
- United Arab Emirates: US$5k
- Zambia: US$5k
- Estonia: US$5k
- Lithuania: US$4k
- Finland: US$3k
- Ghana: US$3k
- Maldives: US$3k
- Mozambique: US$3k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Hong Kong SAR China | US$175m | 22% |
| 2 | Vietnam | US$96m | 12% |
| 3 |  Tanzania | US$86m | 10.7% |
| 4 |  Indonesia | US$84m | 10.5% |
| 5 | Brazil | US$72m | 9% |
| 6 |  Uganda | US$51m | 6.3% |
| 7 |  Iceland | US$44m | 5.6% |
| 8 |  India | US$25m | 3.1% |
| 9 | Norway | US$21m | 2.6% |
| 10 |  Suriname | US$16m | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Macao SAR China | US$353m | 44.2% |
| 2 | Hong Kong SAR China | US$185m | 23.1% |
| 3 |  China | US$139m | 17.5% |
| 4 | Nigeria | US$60m | 7.5% |
| 5 |  Thailand | US$10m | 1.2% |
| 6 |  Singapore | US$9m | 1.2% |
| 7 |  South Korea | US$5m | 0.7% |
| 8 |  Belgium | US$5m | 0.6% |
| 9 |  Malaysia | US$4m | 0.5% |
| 10 | Canada | US$4m | 0.5% |
Import duty on this product around the world 161
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
- 31number of duty-free countries (MFN)
- 55%highest: Iran, Türkiye, Sudan
161
| 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 | |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 4% | 3% – 5% | 2023 |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 4% | 3% – 5% | 2021 · HS 2017 |
 Belize | 20% | 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 | 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 | |
 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 | 1% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 5% | 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) | 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 | 20% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 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 | 20% | 2023 | |
| Japan | 11% | 0% – 15% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 35% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 4% | 3% – 5% | 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 | 1.8% | 0% – 7% | 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 | 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 | 7.5% | 0% – 15% | 2023 |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 4% | 3% – 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 | 13% | 0% – 25% | 2023 |
| South Korea | 20% | 2023 | |
 Sri Lanka | 10% | 0% – 20% | 2023 |
 St Kitts & Nevis | 10% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
| Switzerland | 0% | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
| Tanzania | 25% | 2023 | |
| Thailand | 2.5% | 0% – 5% | 2023 |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 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% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 10% | 2023 · HS 2017 | |
| Vietnam | 10% | 5% – 15% | 2023 |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 25% | 2017 · HS 2017 | |
 Zambia | 40% | 2023 | |
 Zimbabwe | 0.1% | 0% – 0.2% | 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 | 0305.72 | unchanged |
| 2012 | 0305.72 | unchanged |
| 2007 | 0305.41, 0305.42, 0305.49, 0305.51, 0305.59, 0305.61, 0305.62, 0305.63, 0305.69 | changed |
| 2002 | 0305.41, 0305.42, 0305.49, 0305.51, 0305.59, 0305.61, 0305.62, 0305.63, 0305.69 | changed |
| 1996 | 0305.41, 0305.42, 0305.49, 0305.51, 0305.59, 0305.61, 0305.62, 0305.63, 0305.69 | changed |
| 1992 | 0305.41, 0305.42, 0305.49, 0305.51, 0305.59, 0305.61, 0305.62, 0305.63, 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.
- 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 0305.72 covers 36 tariff lines and the duty is 12%.
The EU Combined Nomenclature has one tariff line for subheading 0305.72; the duty is 13%.
Goods from 170 countries can enter the UK at a preferential rate instead of the standard 12%; 166 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 £313.5k (up 49% on the year before), at an average of £6.58 per kg; Norway supplied 100%, followed by Portugal.
World trade in these goods reached US$798m in 2024, up 8.7% on 2023.
Hong Kong SAR China was the largest exporter with 22% of the total, ahead of Vietnam.
Questions and answers
What is the HS code for fish heads, tails and maws?
Fish heads, tails and maws fall under HS subheading 0305.72, part of heading 0305, in section I of the Harmonized System.
What is the import duty on fish heads, tails and maws in the UK?
Under the UK Global Tariff, imports under 0305.72 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 heads, tails and maws in the EU?
Under the EU Combined Nomenclature, imports under 0305.72 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 fish heads, tails and maws?
Hong Kong SAR China, with US$175m in 2024 (22% 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 Norway (100%), Portugal (1%) and Hong Kong SAR China (0%), out of total imports of £313.5k.