Customs Import Tariff of Taiwan · CCC code · HS 0304.89
0304.89.10.00: Swamp eel fillets, frozen
Other frozen fish fillets
✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026
What you pay
Importing into Taiwan
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
0304.89 Frozen fillets of other fish: other
UK 6% – 18% Third-country duty 18 tariff lines · average 12.6% 
EU 7.5% – 18% Third-country duty 8 tariff lines · average 12.8% 
Türkiye 30% Third-country duty 8 tariff lines 
USA Free General (MFN) 2 tariff lines 
Canada Free General (MFN) 2 tariff lines 
Mexico 15% General (MFN) 3 tariff lines 
Brazil 9% General (MFN) 4 tariff lines 
Argentina 9% General (MFN) 53 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 26 tariff lines 
Japan 3.5% – 10% General (MFN) 5 tariff lines · average 4.8% 
GCC 5% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Norway Free General (MFN) 4 tariff lines 
North Macedonia Free – 15% General (MFN) 8 tariff lines · average 1.9% 
Nigeria 20% General (MFN) 1 tariff line Taiwan lines: 0304.89
- 0304.89.10.00Swamp eel fillets, frozen
- 0304.89.20.00Sardine fillets, frozen
- 0304.89.30.00Carangidae fillets, frozen
- 0304.89.40.00Mackerel (Scomber spp.) fillets, frozen
- 0304.89.50.00Other catfish fillets, frozen
- 0304.89.60.00Other salmonidae fillets, frozen
- 0304.89.70.00Other herring fillets, frozen
- 0304.89.90.21Marlins (Istiophoridae family), fillets or steaks, frozen
- 0304.89.90.22Pomfret, fillets or steaks, frozen
- 0304.89.90.23Dorado, fillets or steaks, frozen
- 0304.89.90.24Milkfish, fillets or steaks, frozen
- 0304.89.90.25Sturgeon (acipenseriformes spp.), fillets, frozen
- 0304.89.90.40Cobia (Rachycentron canadum), fillets or steaks, frozen
- 0304.89.90.50Puffer fish fillets and its meat (whether or not minced), frozen
- 0304.89.90.60Grouper, fillets or steaks, frozen
- 0304.89.90.70Sea bass fillets or steaks, frozen
- 0304.89.90.81Great white shark (Carcharodon carcharias), fillets or steaks, frozen
- 0304.89.90.82Basking shark (Cetorhinus maximus), fillets or steaks, frozen
- 0304.89.90.83Megamouth shark (Megachasma pelagios), fillets or steaks, frozen
- 0304.89.90.91Manta spp., fillets or steaks, frozen
- 0304.89.90.99Other fish fillets, frozen
Binding rulings for similar goods
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.
Legal notes
Additional notes
1. For the purposes of subheadings 03053211 and 03053219, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.
However, frozen cod fillets which have a total salt content by weight of less than 12 % are to be classified under subheadings 03047110 and 03047190, in so far as the actual and lasting preservation depends essentially upon freezing.
2. For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.
The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.
The provisions of the first two paragraphs apply to the following fish:
(a) tuna, of the genus Thunnus, of subheadings 03044990 and 03048700;
(b) swordfish (Xiphias gladius) of subheadings 03044500 and 03048400;
(c) marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 03044990 and 03048990;
(d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Lamnidae) of subheadings 03044720, 03044790, 03048815, 03048822 and 03048829.
CCC code 0304.89.10.00 is a line of the Customs Import Tariff of Taiwan under HS subheading 0304.89 (frozen fillets of other fish: other).
The column 1 rate is a specific or compound duty: NT$12/KGM or 20% whichever is higher.
For the same subheading, the UK duty is 6%–18%, the EU duty is 7.5%–18%, the Türkiye duty is 30%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 3.5%–10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–15% and the Nigeria duty is 20%.
Taiwan imported goods of subheading 0304.89 worth US$12m in 2024; the largest supplier was China.
Questions and answers
What is the Taiwan import duty for CCC code 0304.89.10.00?
The column 1 rate in the Customs Import Tariff of Taiwan is NT$12/KGM or 20% whichever is higher; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Taiwan import these goods from?
For subheading 0304.89 as a whole, the largest supplier in 2024 was China (US$5m), followed by Indonesia.
Typical products
Everyday names, not part of the legal text.