Subheading · Chapter 15 · Heading 1504
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
Rates by national line · UK Global Tariff
UK lines →- 1504 20 00 00 Fats and oils and their fractions, of fish, other than liver oils
- 1504 20 10 00 Solid fractions 10%
- 1504 20 10 10 In immediate packings of a net capacity of 1 kg or less 10%
- 1504 20 10 90 Other 10%
- 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
- 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 – 10% |
| 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, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £18.2m | 15.8% | -47.8% | |
| £16.3m | 14.2% | -9.3% | |
| £14.2m | 12.4% | -11.2% | |
| £13.3m | 11.6% | -22.7% | |
| £11.6m | 10.1% | -50.4% | |
| £7.8m | 6.8% | +88.5% | |
| £7.5m | 6.5% | +54.2% | |
| £4.5m | 3.9% | — |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$6mUS$6m+US$37m+US$106m+> US$372m
Exports: 104
- Peru: US$698m
- Chile: US$418m
- China: US$372m
- Denmark: US$357m
- United States: US$323m
- Norway: US$254m
- Mexico: US$221m
- Iceland: US$207m
- Morocco: US$141m
- France: US$106m
- Vietnam: US$91m
- Panama: US$89m
- Oman: US$82m
- Germany: US$65m
- Spain: US$62m
- Japan: US$60m
- South Africa: US$59m
- Australia: US$50m
- India: US$49m
- Türkiye: US$48m
- Mauritania: US$47m
- Georgia: US$45m
- Netherlands: US$44m
- Russia: US$41m
- Canada: US$37m
- Ecuador: US$34m
- Malaysia: US$27m
- South Korea: US$25m
- Thailand: US$24m
- Poland: US$21m
- Ireland: US$20m
- United Kingdom: US$16m
- Gambia: US$14m
- Senegal: US$14m
- Latvia: US$13m
- Switzerland: US$13m
- Belgium: US$13m
- Philippines: US$12m
- Estonia: US$10m
- Singapore: US$10m
- Indonesia: US$9m
- Finland: US$8m
- Mauritius: US$8m
- Cyprus: US$7m
- New Zealand: US$7m
- Sweden: US$7m
- Hong Kong SAR China: US$7m
- Brazil: US$7m
- Italy: US$6m
- Guinea: US$5m
- Seychelles: US$3m
- Malta: US$3m
- Romania: US$2m
- United Arab Emirates: US$2m
- Belarus: US$2m
- Armenia: US$2m
- Lithuania: US$2m
- Ghana: US$2m
- Argentina: US$2m
- Colombia: US$2m
Trade value (US$) no reported trade < US$507kUS$507k+US$11m+US$75m+> US$266m
Imports: 151
- Norway: US$1bn
- Chile: US$334m
- China: US$324m
- United States: US$297m
- Denmark: US$266m
- Canada: US$232m
- United Kingdom: US$227m
- Türkiye: US$191m
- Belgium: US$159m
- France: US$145m
- Australia: US$118m
- Spain: US$101m
- Netherlands: US$98m
- Iceland: US$79m
- Greece: US$75m
- Germany: US$71m
- Italy: US$44m
- Japan: US$43m
- Brazil: US$39m
- Peru: US$31m
- Malaysia: US$30m
- Switzerland: US$24m
- India: US$24m
- Ecuador: US$22m
- South Korea: US$22m
- Poland: US$22m
- Colombia: US$21m
- Vietnam: US$20m
- New Zealand: US$19m
- Czechia: US$17m
- Russia: US$17m
- Mexico: US$16m
- Thailand: US$15m
- Austria: US$12m
- Indonesia: US$11m
- Taiwan: US$11m
- Singapore: US$11m
- Saudi Arabia: US$10m
- Oman: US$9m
- Egypt: US$9m
- Morocco: US$9m
- Bangladesh: US$9m
- Hong Kong SAR China: US$7m
- Sweden: US$7m
- Cyprus: US$6m
- United Arab Emirates: US$5m
- Portugal: US$5m
- Serbia: US$4m
- Romania: US$4m
- Hungary: US$3m
- Honduras: US$3m
- South Africa: US$3m
- Lithuania: US$3m
- Ireland: US$3m
- Armenia: US$3m
- Nigeria: US$2m
- Ukraine: US$2m
- Georgia: US$2m
- Iran: US$2m
- Costa Rica: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$698m | 16.1% | |
| 2 | US$418m | 9.6% | |
| 3 | US$372m | 8.6% | |
| 4 | US$357m | 8.2% | |
| 5 | US$323m | 7.4% | |
| 6 | US$254m | 5.9% | |
| 7 | US$221m | 5.1% | |
| 8 | US$207m | 4.8% | |
| 9 | US$141m | 3.2% | |
| 10 | US$106m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1bn | 23.3% | |
| 2 | US$334m | 7.7% | |
| 3 | US$324m | 7.5% | |
| 4 | US$297m | 6.8% | |
| 5 | US$266m | 6.1% | |
| 6 | US$232m | 5.3% | |
| 7 | US$227m | 5.2% | |
| 8 | US$191m | 4.4% | |
| 9 | US$159m | 3.7% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 3% | 0% – 6% | 2021 · HS 2012 | |
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 40% | 2022 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 2.5% | 0% – 5% | 2023 | |
| 10% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 12% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2021 · HS 2017 | ||
| 5.5% | 0% – 11% | 2023 | |
| 5% | 2023 | ||
| 13% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 7%* | 2023 | ||
| 0% | 2023 | ||
| 8% | 2023 | ||
| 10% | 2023 | ||
| 30% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 3% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 41% | 33% – 50% | 2023 | |
| 7.5% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 3% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 3% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 10% | 2020 · HS 2012 | ||
| 10% | 2021 · HS 2012 | ||
| 10% | 2023 | ||
| 10%* | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 16% | 2023 | ||
| 15% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6.7% | 0% – 10% | 2023 | |
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 7.5% | 5% – 10% | 2023 | |
| 4% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 5% | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 1504.20 | unchanged |
| 2012 | 1504.20 | unchanged |
| 2007 | 1504.20 | unchanged |
| 2002 | 1504.20 | unchanged |
| 1996 | 1504.20 | unchanged |
| 1992 | 1504.20 | unchanged |
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.
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.