Subheading · Chapter 15 · Heading 1504

1504.20

1504.20: Fats and oils and their fractions, of fish, other than liver oils

Fish oil (non-liver)

1504.20 is the HS subheading for fish oil (non-liver), under heading 1504 in chapter 15.

What you pay

Importing into UK

Customs duty Free – 10% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges — Import requirements: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1504 20 00 00 Fats and oils and their fractions, of fish, other than liver oils
  2. 1504 20 10 00 Solid fractions 10%
  3. 1504 20 10 10 In immediate packings of a net capacity of 1 kg or less 10%
  4. 1504 20 10 90 Other 10%
  5. 1504 20 90 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
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required " CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (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
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • 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 schemeCountriesRate
standard rate (no agreement)—Free – 10%
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, Vietnam 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–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–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Norway agreement Norway Free
UK–Vietnam agreement Vietnam Free

UK: imports by month

last 12 months£114.9m-23.9% · previous 12 months
Average import price£2.56 per kg
Jan 2024: £19.4mFeb 2024: £20.1mMar 2024: £4.2mApr 2024: £17.9mMay 2024: £14.8mJun 2024: £17mJul 2024: £32.6mAug 2024: £18.1mSept 2024: £17.9mOct 2024: £14.5mNov 2024: £15mDec 2024: £11.1mJan 2025: £6.1mFeb 2025: £13mMar 2025: £13.1mApr 2025: £8.1mMay 2025: £17.6mJun 2025: £9.9mJul 2025: £12.1mAug 2025: £12.5mSept 2025: £12.3mOct 2025: £7.4mNov 2025: £11.2mDec 2025: £4.9mJan 2026: £6.1mFeb 2026: £8.4mMar 2026: £9.3mApr 2026: £9.3mMay 2026: £17mJun 2026: £13.1mJul 2026: £8.2mAug 2026: £7.7m 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
Peru £18.2m 15.8% -47.8%
Denmark £16.3m 14.2% -9.3%
Norway £14.2m 12.4% -11.2%
United States £13.3m 11.6% -22.7%
Iceland £11.6m 10.1% -50.4%
China £7.8m 6.8% +88.5%
Mexico £7.5m 6.5% +54.2%
Panama £4.5m 3.9% —

Same subheading in other tariffs

World trade in 2024

1504.20 · US$4bn

Trade value (US$) no reported trade < US$6mUS$6m+US$37m+US$106m+> US$372m

Exports: 104
  1. Peru: US$698m
  2. Chile: US$418m
  3. China: US$372m
  4. Denmark: US$357m
  5. United States: US$323m
  6. Norway: US$254m
  7. Mexico: US$221m
  8. Iceland: US$207m
  9. Morocco: US$141m
  10. France: US$106m
  11. Vietnam: US$91m
  12. Panama: US$89m
  13. Oman: US$82m
  14. Germany: US$65m
  15. Spain: US$62m
  16. Japan: US$60m
  17. South Africa: US$59m
  18. Australia: US$50m
  19. India: US$49m
  20. Türkiye: US$48m
  21. Mauritania: US$47m
  22. Georgia: US$45m
  23. Netherlands: US$44m
  24. Russia: US$41m
  25. Canada: US$37m
  26. Ecuador: US$34m
  27. Malaysia: US$27m
  28. South Korea: US$25m
  29. Thailand: US$24m
  30. Poland: US$21m
  31. Ireland: US$20m
  32. United Kingdom: US$16m
  33. Gambia: US$14m
  34. Senegal: US$14m
  35. Latvia: US$13m
  36. Switzerland: US$13m
  37. Belgium: US$13m
  38. Philippines: US$12m
  39. Estonia: US$10m
  40. Singapore: US$10m
  41. Indonesia: US$9m
  42. Finland: US$8m
  43. Mauritius: US$8m
  44. Cyprus: US$7m
  45. New Zealand: US$7m
  46. Sweden: US$7m
  47. Hong Kong SAR China: US$7m
  48. Brazil: US$7m
  49. Italy: US$6m
  50. Guinea: US$5m
  51. Seychelles: US$3m
  52. Malta: US$3m
  53. Romania: US$2m
  54. United Arab Emirates: US$2m
  55. Belarus: US$2m
  56. Armenia: US$2m
  57. Lithuania: US$2m
  58. Ghana: US$2m
  59. Argentina: US$2m
  60. Colombia: US$2m

Top exporters

RankCountryValueShare
1 Peru US$698m 16.1%
2 Chile US$418m 9.6%
3 China US$372m 8.6%
4 Denmark US$357m 8.2%
5 United States US$323m 7.4%
6 Norway US$254m 5.9%
7 Mexico US$221m 5.1%
8 Iceland US$207m 4.8%
9 Morocco US$141m 3.2%
10 France US$106m 2.4%

Top importers

RankCountryValueShare
1 Norway US$1bn 23.3%
2 Chile US$334m 7.7%
3 China US$324m 7.5%
4 United States US$297m 6.8%
5 Denmark US$266m 6.1%
6 Canada US$232m 5.3%
7 United Kingdom US$227m 5.2%
8 Türkiye US$191m 4.4%
9 Belgium US$159m 3.7%
10 France US$145m 3.4%

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
  • 46number of duty-free countries (MFN)
  • 41%highest: Morocco, Bahamas, India

165

Importing countryMFN dutylines from – todata 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 10% 2023 · HS 2017
Armenia 10% 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 10% 2021 · HS 2017
Belize 2.5% 0% – 5% 2023
Benin 10% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 12% 2023
Colombia 10% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 10% 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 10% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 5.5% 0% – 11% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 10% 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 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 7%* 2023
Jordan 0% 2023
Kazakhstan 8% 2023
Kenya 10% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 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 5% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 41% 33% – 50% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 2.5% 0% – 5% 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 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 10% 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 0% 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 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 16% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 7% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6.7% 0% – 10% 2023
United States 0% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 10% 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
41112 Fats & oils & their fractions, of fish, other than liver oils
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
21525 Fats and oils and their fractions, of fish, other than liver oils
ISIC Rev. 4 activity
1040 Manufacture of vegetable and animal oils and fats

Earlier HS editions

HSCode
20171504.20unchanged
20121504.20unchanged
20071504.20unchanged
20021504.20unchanged
19961504.20unchanged
19921504.20unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 3

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N347107 U.S. CBP 16 April 2025 · 1504.20.60.40

    The tariff classification of Fish Oil from Norway

  • N343991 U.S. CBP 10 December 2024 · 1504.20.60.40

    The tariff classification of Crude Anchovy Oil from China

  • N322712 U.S. CBP 9 December 2021 · 1504.20.60.40

    The tariff classification and country of origin of Omega3 TG Encapsulated Softgel Capsules

The UK Global Tariff divides subheading 1504.20 into 3 tariff lines; the duty is between 0% and 10% (average 6.7%). 1 of them is duty-free.

In the EU Combined Nomenclature, subheading 1504.20 covers 2 tariff lines and the duty is between 0% and 10.9%. 1 of them is duty-free.

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 Free – 10%.

Imports of fish oil (non-liver) into the UK came to £114.9m between September 2025 and August 2026 (down 24% on the year before); Peru supplied 16%, followed by Denmark.

In 2024, countries exported fish oil (non-liver) worth US$4bn (+3.7% year on year).

The largest exporter was Peru (US$698m), followed by Chile.

Questions and answers

What is the HS code for fats and oils and their fractions, of fish, other than liver oils?

Fats and oils and their fractions, of fish, other than liver oils fall under HS subheading 1504.20, part of heading 1504, in section III of the Harmonized System.

What is the import duty on fats and oils and their fractions, of fish in the UK?

Under the UK Global Tariff, imports under 1504.20 from countries without a preferential agreement are charged at 0% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on fats and oils and their fractions, of fish in the EU?

Under the EU Combined Nomenclature, imports under 1504.20 from countries without a preferential agreement are charged at 0% to 10.9%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most fats and oils and their fractions, of fish?

Peru, with US$698m in 2024 (16.1% of world exports).

Which countries can export fish oil (non-liver) 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 Free – 10% applies. Pick a country above to see its rate.

Where does the UK import fish oil (non-liver) from?

In the 12 months to August 2026, the largest suppliers were Peru (16%), Denmark (14%) and Norway (12%), out of total imports of £114.9m.

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