UK Global Tariff · commodity code · HS 1604.20

1604 20 40 05

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

Other prepared fish (fish balls, minced)

✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026

  1. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
  2. 1604 20 00 00 Other prepared or preserved fish
  3. Other
  4. 1604 20 40 00 Of anchovies
  5. 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

What you pay

Importing into UK

Customs duty 25% standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018

Import requirements 5

  • 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
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • 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
  • 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)

Tariff quotas

Order numberOriginPeriodVolumeBalanceValidity
057952 Singapore 1 January 2026 – 31 December 2026 112,000 kg 112,000 kg Open

UK Online Trade Tariff · 26 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—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")
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 agreementQuota 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–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 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–Singapore agreementQuota Singapore Free
UK–San Marino agreement 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–Iceland agreement Iceland 7.5%
UK–Norway agreement Norway 7.5%
UK–Serbia agreementQuota Serbia 17.5%
DCTS Standard Indonesia 21.5%

Footnotes

TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…

UK: imports by month · HS 1604.20

last 12 months£65.6m-3.8% · previous 12 months
Average import price£3.43 per kg
Jan 2024: £6.2mFeb 2024: £4.9mMar 2024: £6.4mApr 2024: £6.3mMay 2024: £5.8mJun 2024: £7.2mJul 2024: £5.6mAug 2024: £5.4mSept 2024: £6.7mOct 2024: £7mNov 2024: £5.3mDec 2024: £5.5mJan 2025: £5.1mFeb 2025: £4.8mMar 2025: £5.3mApr 2025: £4.9mMay 2025: £6.9mJun 2025: £5.2mJul 2025: £5.6mAug 2025: £6mSept 2025: £4.5mOct 2025: £5.7mNov 2025: £5mDec 2025: £5.2mJan 2026: £4.6mFeb 2026: £5.5mMar 2026: £7.2mApr 2026: £5.3mMay 2026: £5.9mJun 2026: £5.6mJul 2026: £6.2mAug 2026: £4.9m 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
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

1604.20 Other prepared or preserved fish

UK lines: 1604.20

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.

  • 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

  • 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

28 rulings in total for this code

Legal notes

Subheading notes

Chapter notes: Chapter 16 →

In the UK Global Tariff, 1604 20 40 05 is one of 36 lines under subheading 1604.20, other prepared or preserved fish.

The third-country duty is 25%.

Goods from 169 countries can enter the UK at a preferential rate instead of the standard 25%; 165 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) (HS 1604.20) worth £65.6m (down 4% on the year before), at an average of £3.43 per kg; Lithuania supplied 34%, followed by Poland.

For the same subheading, the EU duty is 5.5%–25%, the Türkiye duty is 80%, the US duty is 0%–10%, the Canada duty is 7%–11%, the Mexico duty is 20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 6.4%–11%, the Taiwan duty is 17.5%–20%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.

The UK imported goods of subheading 1604.20 worth US$101m in 2024; the largest supplier was Lithuania.

Questions and answers

What is the UK import duty for commodity code 1604 20 40 05?

The third-country duty in the UK Global Tariff is 25%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 1604 20 40 05?

169 countries have a preferential rate on this line, 165 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Do anti-dumping or other extra duties apply to 1604 20 40 05?

Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the UK import these goods from?

For subheading 1604.20 as a whole, the largest supplier in 2024 was Lithuania (US$32m), followed by Morocco.

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