Subheading · Chapter 15 · Heading 1504
1504.10: Fish-liver oils and their fractions
1504.10 is a six-digit subheading of heading 1504, fats and oils and their fractions, of fish or marine mammals, chapter 15.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1504 10 00 00 Fish-liver oils and their fractions
- 1504 10 10 00 Of a vitamin a content not exceeding 2 500 international units per gram 2%
- Other
- 1504 10 91 00 Of halibut Free
- 1504 10 99 00 Other Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 5
- 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
- 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 - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free – 2% |
| 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–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | 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–Norway agreement | Norway | 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–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: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Iceland | £2.3m | 40.5% | +62.9% |
 Norway | £1.6m | 27.9% | -19.8% |
 France | £1.4m | 24.6% | +144.3% |
 China | £217k | 3.8% | +1,740% |
 Spain | £91k | 1.6% | -36.7% |
 United States | £21k | 0.4% | -93.5% |
 Denmark | £16k | 0.3% | +210.4% |
 Belgium | £14k | 0.2% | — |
Same subheading in other tariffs
EU Free – 3.8% Third-country duty 3 tariff lines · average 2.5% 
Türkiye 5.5% – 15.6% Third-country duty 5 tariff lines · average 9.5% USA Free – 2.5% General (MFN) 2 tariff lines · average 1.3% 
Canada Free – 5% General (MFN) 3 tariff lines · average 1.7% 
Mexico Free – 10% General (MFN) 2 tariff lines · average 5% 
Brazil 3.6% – 9% General (MFN) 3 tariff lines · average 5.4% 
Argentina 3.6% – 9% General (MFN) 3 tariff lines · average 5.4% 
Peru Free General (MFN) 3 tariff lines 
New Zealand Free General (MFN) 3 tariff lines 
Japan 3.5% General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 4 tariff lines · 3× specific or compound duty Norway Free General (MFN) 5 tariff lines · 1× specific or compound duty 
North Macedonia Free General (MFN) 3 tariff lines 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$177kUS$177k+US$995k+US$4m+> US$20m
Exports: 80
- Vietnam: US$64m
- Norway: US$37m
- Iceland: US$20m
- United States: US$12m
- Germany: US$7m
- Denmark: US$6m
- United Kingdom: US$5m
- France: US$4m
- Australia: US$4m
- Spain: US$4m
- Netherlands: US$3m
- Malaysia: US$3m
- Yemen: US$3m
- China: US$3m
- Somalia: US$2m
- Canada: US$1m
- Portugal: US$1m
- Oman: US$1m
- Czechia: US$995k
- Belgium: US$934k
- Senegal: US$905k
- Japan: US$878k
- South Korea: US$853k
- India: US$839k
- Lithuania: US$754k
- Morocco: US$720k
- Italy: US$634k
- New Zealand: US$602k
- United Arab Emirates: US$594k
- Latvia: US$584k
- Sweden: US$452k
- Indonesia: US$429k
- Madagascar: US$380k
- Poland: US$348k
- Romania: US$292k
- Peru: US$201k
- Finland: US$177k
- Singapore: US$174k
- Sri Lanka: US$109k
- Switzerland: US$99k
- Mauritania: US$95k
- Ireland: US$77k
- Greece: US$66k
- Bosnia & Herzegovina: US$61k
- Russia: US$58k
- Türkiye: US$47k
- Austria: US$42k
- Côte d’Ivoire: US$40k
- Taiwan: US$35k
- Hungary: US$34k
- Kenya: US$33k
- Colombia: US$31k
- Trinidad & Tobago: US$28k
- Hong Kong SAR China: US$27k
- Estonia: US$21k
- Croatia: US$16k
- Chile: US$11k
- South Africa: US$10k
- Guatemala: US$6k
- Barbados: US$5k
Trade value (US$) no reported trade < US$144kUS$144k+US$867k+US$3m+> US$9m
Imports: 140
- Singapore: US$68m
- United States: US$20m
- United Kingdom: US$10m
- China: US$9m
- Poland: US$6m
- Japan: US$6m
- Lithuania: US$6m
- Netherlands: US$5m
- Germany: US$5m
- France: US$5m
- Portugal: US$4m
- Mexico: US$3m
- Romania: US$3m
- Spain: US$3m
- Hong Kong SAR China: US$2m
- Norway: US$2m
- Australia: US$2m
- Denmark: US$2m
- Czechia: US$2m
- Canada: US$2m
- Finland: US$2m
- Peru: US$2m
- Sweden: US$2m
- India: US$1m
- Slovakia: US$1m
- Iceland: US$1m
- Türkiye: US$1m
- Indonesia: US$1m
- Greece: US$1m
- Kenya: US$1m
- Iran: US$1m
- Egypt: US$1m
- Taiwan: US$989k
- Saudi Arabia: US$867k
- Colombia: US$702k
- Malaysia: US$688k
- Vietnam: US$590k
- Switzerland: US$582k
- Brazil: US$570k
- South Korea: US$561k
- Bangladesh: US$538k
- Italy: US$469k
- Sri Lanka: US$413k
- Belgium: US$411k
- Mauritius: US$381k
- Panama: US$367k
- Cambodia: US$364k
- Belarus: US$334k
- Costa Rica: US$329k
- Ireland: US$304k
- Guatemala: US$279k
- Russia: US$261k
- South Africa: US$260k
- Bulgaria: US$246k
- North Macedonia: US$245k
- New Zealand: US$240k
- United Arab Emirates: US$236k
- Thailand: US$230k
- Latvia: US$224k
- Kazakhstan: US$215k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Vietnam | US$64m | 33.3% |
| 2 | Norway | US$37m | 19.2% |
| 3 | Iceland | US$20m | 10.3% |
| 4 | United States | US$12m | 6.1% |
| 5 |  Germany | US$7m | 3.7% |
| 6 | Denmark | US$6m | 3% |
| 7 | United Kingdom | US$5m | 2.4% |
| 8 | France | US$4m | 2.2% |
| 9 |  Australia | US$4m | 2.2% |
| 10 | Spain | US$4m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Singapore | US$68m | 35.2% |
| 2 | United States | US$20m | 10.3% |
| 3 | United Kingdom | US$10m | 5.1% |
| 4 | China | US$9m | 4.5% |
| 5 |  Poland | US$6m | 3.2% |
| 6 | Japan | US$6m | 3.1% |
| 7 |  Lithuania | US$6m | 3% |
| 8 |  Netherlands | US$5m | 2.6% |
| 9 | Germany | US$5m | 2.4% |
| 10 | France | US$5m | 2.4% |
Import duty on this product around the world 165
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
- 43number of duty-free countries (MFN)
- 40%highest: Bahamas, Morocco, Cameroon
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 6% | 4% – 10% | 2023 · HS 2017 |
 Armenia | 11% | 2023 | |
 Aruba | 3% | 0% – 6% | 2021 · HS 2012 |
| Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 40% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 10% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 11% | 2021 · HS 2017 | |
 Belize | 2.5% | 0% – 5% | 2023 |
 Benin | 10% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 12% | 5% – 15% | 2023 · HS 2017 |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 6% | 4% – 10% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 10% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 1.7% | 0% – 5% | 2023 |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 12% | 2023 | |
 Colombia | 8.3% | 5% – 10% | 2023 · HS 2017 |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 2% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 5% | 0% – 15% | 2023 · HS 2017 |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 1.3% | 0% – 3.8% | 2023 |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
| Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 4% | 0% – 8% | 2022 · HS 2017 |
 Jamaica | 0% | 2023 | |
| Japan | 3.5% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 8% | 2023 | |
 Kenya | 10% | 2023 | |
 Kiribati | 30% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 11% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 10% | 5% – 15% | 2023 |
 Maldives | 0% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 10% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 5% | 0% – 10% | 2023 · HS 2017 |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 4% | 0% – 8% | 2017 · HS 2017 |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 6% | 4% – 10% | 2023 · HS 2017 |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 11% | 2021 · HS 2017 | |
 Rwanda | 10% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 2023 | |
| Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 15% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 3% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 0% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 10% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 8.3% | 5% – 10% | 2021 · HS 2012 |
 Tanzania | 10% | 2023 | |
 Thailand | 10%* | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 9.5% | 5.5% – 16% | 2023 |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 10% | 2023 | |
 Ukraine | 7% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0.7% | 0% – 2% | 2023 |
| United States | 1.3% | 0% – 2.5% | 2023 |
 Uruguay | 6% | 4% – 10% | 2023 · HS 2017 |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 13% | 10% – 15% | 2023 · HS 2017 |
| Vietnam | 7.5% | 5% – 10% | 2023 |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 5% | 2023 | |
 Zimbabwe | 0.1% | 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
- 41111 Fish liver oils & their fractions
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 21524 Fish-liver oils and their fractions
- ISIC Rev. 4 activity
- 1040 Manufacture of vegetable and animal oils and fats
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1504.10 | unchanged |
| 2012 | 1504.10 | unchanged |
| 2007 | 1504.10 | unchanged |
| 2002 | 1504.10 | unchanged |
| 1996 | 1504.10 | unchanged |
| 1992 | 1504.10 | unchanged |
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:
CELEX 32026R2163 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 1504.10 covers 3 tariff lines and the duty is between 0% and 2%. 2 of them are duty-free.
The EU Combined Nomenclature divides subheading 1504.10 into 3 tariff lines; the duty is between 0% and 3.8% (average 2.5%). 1 of them is duty-free.
Goods from 168 countries can enter the UK at a preferential rate instead of the standard Free – 2%; 167 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported these goods worth £5.7m (up 26% on the year before), at an average of £10.16 per kg; Iceland supplied 41%, followed by Norway.
World trade in these goods reached US$193m in 2024, down 22% on 2023.
Vietnam was the largest exporter with 33.3% of the total, ahead of Norway.
Products classified here
Questions and answers
What is the HS code for fish-liver oils and their fractions?
Fish-liver oils and their fractions fall under HS subheading 1504.10, part of heading 1504, in section III of the Harmonized System.
What is the import duty on fish-liver oils and their fractions in the UK?
Under the UK Global Tariff, imports under 1504.10 from countries without a preferential agreement are charged at 0% to 2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on fish-liver oils and their fractions in the EU?
Under the EU Combined Nomenclature, imports under 1504.10 from countries without a preferential agreement are charged at 0% to 3.8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most fish-liver oils and their fractions?
Vietnam, with US$64m in 2024 (33.3% of world exports).
Which countries can export these goods to the UK duty-free?
167 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 Free – 2% applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Iceland (41%), Norway (28%) and France (25%), out of total imports of £5.7m.
Typical products
Everyday names, not part of the legal text.