Subheading · Chapter 16 · Heading 1604

1604.20: Other prepared or preserved fish

Other prepared fish (fish balls, minced)

1604.20 is the HS subheading for other prepared fish (fish balls, minced), under heading 1604 in chapter 16.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 4% – 25% standard rate · across 36 national lines depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 6

VAT 0.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

1604 20 00 00 Other prepared or preserved fish
1604 20 05 00 Preparations of surimi 20%
Other
1604 20 10 00 Of salmon 4%
1604 20 10 05 Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings 4%
1604 20 10 30 Atlantic salmon (salmo salar) 4%
1604 20 10 90 Other 4%
1604 20 30 00 Of salmonidae, other than salmon 6%
1604 20 30 05 Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings 6%
1604 20 30 10 Trout (oncorhynchus mykiss) 6%
1604 20 30 90 Other 6%
1604 20 40 00 Of anchovies 25%
1604 20 40 05 Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings 25%
1604 20 40 90 Other 25%
1604 20 50 00 Of sardines, bonito, mackerel of the species scomber scombrus and scomber japonicus, fish of the species orcynopsis unicolor 25%
1604 20 50 05 Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings 25%
Of sardines 25%
1604 20 50 10 Of the species sardina pilchardus 25%
1604 20 50 19 Other 25%
1604 20 50 30 Of bonito (sarda s.p.p.) 25%
1604 20 50 40 Of mackerel of the species scomber scombrus 25%
1604 20 50 50 Of mackerel of the species scomber japonicus 25%
1604 20 50 90 Other 25%
1604 20 70 00 Of tuna, skipjack tuna or other fish of the genus euthynnus 20%
Of bluefin tuna (thunnus thynnus) 20%
1604 20 70 30 Preserved 20%
1604 20 70 35 Other 20%
Of atlantic bigeye tuna (thunnus obesus) 20%
1604 20 70 40 Preserved 20%
1604 20 70 45 Other 20%
Skipjack (katsuwonus pelamis) 20%
1604 20 70 50 Preserved 20%
1604 20 70 55 Other 20%
Other 20%
Preserved 20%
1604 20 70 92 Albacore tuna (thunnus alalunga) 20%
1604 20 70 94 Other 20%
Other 20%
1604 20 70 97 Albacore tuna (thunnus alalunga) 20%
1604 20 70 99 Other 20%
1604 20 90 00 Of other fish 14%
1604 20 90 05 Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings 14%
Of herring 14%
1604 20 90 11 Of the species clupea harengus 14%
1604 20 90 19 Other 14%
1604 20 90 20 Preserved smoked coalfish 14%
Brisling or sprats (sprattus sprattus) 14%
1604 20 90 30 In airtight cans 14%
1604 20 90 35 Οther 14%
1604 20 90 40 Of mackerel (scomber australasicus) 14%
1604 20 90 50 Lamprey 14%
1604 20 90 60 Swordfish (xiphias gladius) 14%
1604 20 90 90 Other 14%

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 5

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 833
Documents
- 9018
Duty suspensionAutonomous tariff suspension Free

Applies to goods from
all countries

In force
until 31 December 2028

Legal act
2020 No. 1435

Tariff lines
on 10 of 36 lines
Duty suspensionAutonomous tariff suspension Free
Applies to goods from
all countries except Belarus, Russia

In force
until 31 December 2028

Legal act
2020 No. 1435
Documents
- 9Y12
Tariff lines
on 1 of 36 lines
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 7 of 36 lines
Tariff quotaNon preferential tariff quota Free

Applies to goods from
Thailand

Legal act
S.I. 2020/1432

Tariff lines
on 7 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
- Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
Import controlRestriction on entry into free circulation
Applies to goods from
all countries

Legal act
S.I. 2022/395, S.I. 2019/1312, S.I. 2019/753
Documents
- 9009
- 9010
- 9017
- C047 ICCAT Bluefin tuna catch document (BCD)
- C041 ICCAT bluefin tuna re-export certificate (BFTRC) [Reg. (EU) 2023/2833]
- C040 ICCAT, IOTC or IATTC bigeye tuna statistical document
- C043 ICCAT, IOTC or IATTC bigeye tuna re-export certificate
- Y910 Bigeye tuna caught by purse seiners and bait boats and destined principally for further processing by tuna canneries
- C039 ICCAT swordfish statistical document
- C042 ICCAT swordfish re-export certificate
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)
Tariff lines
on 2 of 36 lines
Import controlControl on illegal, unreported and unregulated fishing
Applies to goods from
all countries except Cambodia, Comoros, St Vincent & the Grenadines
Documents
- C673 Importer Declaration or Re-export Certificate, as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC) 1010/2009
- Y927 The declared goods are not concerned by Council Regulation (EC) No. 1005/2008
Tariff lines
on 34 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
Documents
- C644 Certificate of inspection for organic products
- Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	4% – 25%
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")Quota	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
CPTPPQuota	Brunei, Chile, Malaysia, Mexico, Singapore, Vietnam	Free – 8.5%
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
SADC EPAQuota	Botswana, Eswatini, Lesotho, Mozambique, Namibia	Free
Eastern and Southern Africa StatesQuota	Madagascar, Mauritius, Seychelles, Zimbabwe	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 agreementQuota	Ceuta & Melilla	Free
UK–Ecuador agreement	Ecuador	Free
UK–Egypt agreement	Egypt	Free
UK–Fiji agreement	Fiji	Free
UK–Faroe Islands agreementQuota	Faroe Islands	Free
UK–Georgia agreement	Georgia	Free
UK–Ghana agreement	Ghana	Free
DCTS Standard	Indonesia	Free – 21.5%
UK–Israel agreement	Israel	Free
UK–India agreement	India	Free
UK–Japan agreement	Japan	Free
UK–Kenya agreement	Kenya	Free
UK–South Korea agreementQuota	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 agreementQuota	Peru	Free
UK–Papua New Guinea agreement	Papua New Guinea	Free
UK–Palestinian Territories agreement	Palestinian Territories	Free
UK–Solomon Islands agreement	Solomon Islands	Free
UK–San Marino agreementQuota	San Marino	Free
UK–Tunisia agreement	Tunisia	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–Singapore agreementQuota	Singapore	Free
UK–Vietnam agreement	Vietnam	Free
UK–Albania agreementQuota	Albania	Free – 6%
UK–Tunisia agreementQuota	Tunisia	Free
UK–Albania agreement	Albania	2% – 12.5%
UK–Iceland agreement	Iceland	2.1% – 10%
UK–Norway agreement	Norway	2.1% – 7.5%
UK–Serbia agreementQuota	Serbia	3.8% – 17.5%

UK: imports by month

last 12 months£65.6m-3.8% · previous 12 months

Average import price£3.43 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Lithuania	£22.5m	34.3%	-0.2%
Poland	£8m	12.2%	+21.6%
Germany	£7.5m	11.4%	-15.2%
Malaysia	£3m	4.6%	-4.2%
Thailand	£2.8m	4.3%	+1%
France	£2.3m	3.5%	-39.3%
Ghana	£1.7m	2.6%	+786.9%
Ireland	£1.6m	2.5%	-29.3%

Same subheading in other tariffs

EU 5.5% – 25% Third-country duty 7 tariff lines · average 17.2%

Türkiye 80% Third-country duty 10 tariff lines

USA Free – 10% General (MFN) 9 tariff lines · average 2.5%

World trade in 2024

1604.20 · US$2.6bn

Trade value (US$) no reported trade < US$1.3mUS$1.3m+US$12.1m+US$74m+> US$133.3m

Exports: 142

Thailand: US$350.4m
China: US$280.4m
Lithuania: US$162.7m
Spain: US$158.2m
Malaysia: US$133.3m
Morocco: US$108.6m
India: US$100.2m
Japan: US$95.7m
South Korea: US$89.8m
Poland: US$86.8m
Vietnam: US$80.7m
Germany: US$79.6m
United States: US$78.8m
Türkiye: US$74m
France: US$71.5m
Ecuador: US$62.7m
Netherlands: US$55.7m
Belgium: US$49.6m
Taiwan: US$38.4m
Italy: US$37.9m
Portugal: US$35.1m
Latvia: US$27.3m
Estonia: US$22.9m
Iceland: US$22.6m
Czechia: US$21.4m
Denmark: US$20.2m
Singapore: US$19m
Philippines: US$17.4m
Indonesia: US$16.5m
Sweden: US$16.1m
Russia: US$14.9m
Slovenia: US$14.4m
Norway: US$14.2m
Peru: US$12.1m
Papua New Guinea: US$10.9m
Mauritania: US$9.3m
Croatia: US$6.5m
Greece: US$6.2m
Romania: US$6m
New Zealand: US$6m
Bosnia & Herzegovina: US$5.7m
United Kingdom: US$5.2m
Slovakia: US$4.8m
Mauritius: US$4.8m
Colombia: US$4.5m
Argentina: US$4.4m
Austria: US$4.3m
Seychelles: US$4.1m
South Africa: US$4m
Ireland: US$3.6m
Bulgaria: US$3.5m
Tunisia: US$3.4m
Yemen: US$3.2m
Belarus: US$3m
Israel: US$3m
Australia: US$3m
Côte d’Ivoire: US$2.8m
Brazil: US$2.7m
Serbia: US$2.5m
Solomon Islands: US$2.3m

Top exporters

Rank	Country	Value	Share
1	Thailand	US$350.4m	13.4%
2	China	US$280.4m	10.7%
3	Lithuania	US$162.7m	6.2%
4	Spain	US$158.2m	6.1%
5	Malaysia	US$133.3m	5.1%
6	Morocco	US$108.6m	4.2%
7	India	US$100.2m	3.8%
8	Japan	US$95.7m	3.7%
9	South Korea	US$89.8m	3.4%
10	Poland	US$86.8m	3.3%

Top importers

Rank	Country	Value	Share
1	United States	US$270.2m	10.3%
2	Italy	US$147.5m	5.6%
3	France	US$146.6m	5.6%
4	Hong Kong SAR China	US$102.2m	3.9%
5	United Kingdom	US$101.4m	3.9%
6	Japan	US$99.6m	3.8%
7	Spain	US$96.6m	3.7%
8	Germany	US$86.3m	3.3%
9	Belgium	US$73m	2.8%
10	Australia	US$72.3m	2.8%

Binding rulings for similar goods 28

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.

N364528 U.S. CBP 22 September 2026 · 1604.20.60.90

The Tariff Classification of Frozen Raw Ground Yellowfin Tuna from Mexico
N363697 U.S. CBP 31 July 2026 · 1604.20.05.10

The tariff classification of Frozen Salmon Teriyaki Meal from France
N344112 U.S. CBP 18 December 2024 · 1604.20.20.00

The tariff classification of fish products from Japan.
N341640 U.S. CBP 28 August 2024 · 1604.20.05.10

The tariff classification of a Smoked Salmon Bagel Sandwich from Norway
N336918 U.S. CBP 11 December 2023 · 1604.20.30.00

The tariff classification of Frozen Seafood from Vietnam. Correction to Ruling Number N336097
N336097 U.S. CBP 21 November 2023 · 1604.20.50.10

The tariff classification of Frozen Seafood from Vietnam
600013379 HMRC 22 July 2025 – 21 July 2028 · 1604 20 70 55

A tuna sub roll, ready to eat. This item contains more than 20% tuna. Ingredients: Multi seed sub-roll Tuna Vegetable spread Flavourings/condiments
600012796 HMRC 16 April 2025 – 15 April 2028 · 1604 20 05 00

Crab Flavour Fish Sticks For Human consumption, frozen textured white fish protein (40%) 64 sticks of cooked textured white fish protein, water, starch and crab flavour with sugar and sweetener. Packed10 x 1 kg bags sticks individually wrapped and packed in 1 kg vac packed bags. Outer packages…
600012797 HMRC 16 April 2025 – 15 April 2028 · 1604 20 05 00

Frozen breaded crab flavour claws for human consumption. Ingredients include: textured white fish protein (28%), water, potato starch, breadcrumbs, crab flavour and preservatives. Product is coating in breadcrumb and batter and shrink wrapped sealed trays. Packed in 10 trays of 330 gm each per…
600012866 HMRC 16 April 2025 – 15 April 2028 · 1604 20 90 90

Frozen fish fingers for human consumption Ingredients: Alaskan pollack and cod 57% with a crumb coating, pre-fried and deep frozen Packaging: polyethylene clear bag, cardboard carton outer, 120 pcs per bag
600012550 HMRC 27 March 2025 – 26 March 2028 · 1604 20 05 00

The product is 64 frozen surimi sticks flavoured with crab. The sticks are individually wrapped and contained in 1 kg packs with 2 x 32 sticks in a vacuum-packed polybag. Ingredients: Fish paste, water, modified tapioca starch, tapioca starch, corn starch, sugar, sweetener, salt, soybean, mirin,…
600012551 HMRC 27 March 2025 – 26 March 2028 · 1604 20 05 00

The product is cooked flaked white fish protein which is frozen. This is a preparation of Surimi. It is packaged in 10 bags of 1 kg, vacuum packed, with an outer carton of white corrugated cardboard. Ingredients: Textured White Fish Protein, (FISH Paste), Sugar, Stabilisers, Water, Modified…

28 rulings in total for this code

In the UK Global Tariff, subheading 1604.20 covers 36 tariff lines and the duty is between 4% and 25%.

The EU Combined Nomenclature divides subheading 1604.20 into 7 tariff lines; the duty is between 5.5% and 25% (average 17.2%).

Goods from 170 countries can enter the UK at a preferential rate instead of the standard 4% – 25%; 156 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 other prepared fish (fish balls, minced) worth £65.6m (down 4% on the year before), at an average of £3.43 per kg; Lithuania supplied 34%, followed by Poland.

World trade in other prepared fish (fish balls, minced) reached US$2.6bn in 2024, down 0.7% on 2023.

Thailand was the largest exporter with 13.4% of the total, ahead of China.

Questions and answers

What is the HS code for other prepared or preserved fish?

Other prepared or preserved fish fall under HS subheading 1604.20, part of heading 1604, in section IV of the Harmonized System.

What is the import duty on other prepared or preserved fish in the UK?

Under the UK Global Tariff, imports under 1604.20 from countries without a preferential agreement are charged at 4% to 25%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other prepared or preserved fish in the EU?

Under the EU Combined Nomenclature, imports under 1604.20 from countries without a preferential agreement are charged at 5.5% to 25%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other prepared or preserved fish?

Thailand, with US$350.4m in 2024 (13.4% of world exports).

Which countries can export other prepared fish (fish balls, minced) to the UK duty-free?

156 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 4% – 25% applies. Pick a country above to see its rate.

Is there anti-dumping duty on other prepared fish (fish balls, minced)?

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 other prepared fish (fish balls, minced) from?

In the 12 months to August 2026, the largest suppliers were Lithuania (34%), Poland (12%) and Germany (11%), out of total imports of £65.6m.