HS 030221 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302 91 to 0302 99
Quick Answer: Flat fish, excluding edible offal, imported under HS 030221 enters the UK at rates up to 14.00%, the EU at rates up to 15.00%, and the US at 4.4¢/kg under the MFN rate. This classification specifically covers species like flounder, sole, turbot, and halibut, belonging to families Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. Importers should be aware of potential variations in specific subheadings within these jurisdictions, as detailed by CustomTariffs. Understanding these precise rates is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0302210000 | — | — | — |
| 0302211000 | 8.00 % | — | — |
| 0302213000 | 8.00 % | — | — |
| 0302219000 | 14.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0302213000 | 8.00 % | — | — |
| 0302210000 | — | — | — |
| 0302211000 | 8.00 % | — | — |
| 0302219000 | 15.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 03022100 | Free | — | — |
| 0302210010 | — | — | ["kg"] |
| 0302210020 | — | — | ["kg"] |
| 0302210090 | — | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 030221 cover?
This subheading covers fresh or chilled flat fish belonging to the families Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes species commonly known as flounder, sole, turbot, and brill. The United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this classification applies to the whole fish, whether or not filleted, provided they are fresh or chilled and meet the family criteria. For example, fresh Dover sole (Solea solea) would fall under this code.
What falls outside HS 030221?
The following products are excluded from HS 030221: edible fish offal of subheadings 0302 91 to 0302 99, which includes items like livers, roes, and milt. Additionally, flat fish that are frozen, dried, salted, or otherwise preserved are classified under different headings, typically within Chapter 03 or Chapter 0305. For instance, frozen Atlantic halibut (Hippoglossus hippoglossus), while a flat fish, is classified under HS 0302 29 as it is not specifically listed within the families of 030221 and is often treated separately due to its size and market. Similarly, smoked sole would not be classified here.
What are common classification mistakes for HS 030221?
A common error is misidentifying the species or family of the flat fish, leading to incorrect classification. For example, classifying a fish that is not a true flat fish, or one belonging to a different family not listed in the heading's scope, under 030221. Another mistake involves overlooking the condition of the fish; if the fish is frozen, it must be classified under HS 0303, not 0302. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which emphasizes the Section and Chapter Notes and the terms of the headings and subheadings, is crucial to avoid these errors.
How should importers classify products under HS 030221?
The correct procedure for classifying fresh or chilled flat fish under HS 030221 involves a multi-step verification process. Importers and customs brokers must first confirm that the fish belongs to one of the specified families: Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, or Citharidae. Next, they must verify that the fish is indeed fresh or chilled, not frozen or preserved. Consulting official tariff schedules, such as the USITC HTS or the EU TARIC, and cross-referencing with WCO Explanatory Notes provides definitive guidance. Accurate product identification, often requiring scientific names or detailed species descriptions, is paramount.
How is the duty calculated for products under HS 030221?
A shipment of 1,000 kilograms of fresh European flounder (Platichthys flesus) declared at a customs value of $5,000 USD would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared customs value ($5,000 USD × 0.20 = $1,000.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 030221. Note that other duty rates may apply depending on the country of origin and applicable trade agreements.
Which trade agreements reduce duties for HS 030221?
Several free trade agreements may reduce the applicable duty rate for HS 030221, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for goods from member countries. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted) or existing preferential arrangements could apply. Documentation required to claim preference typically includes a self-certified origin statement for USMCA, or a EUR.1 movement certificate for certain other agreements, depending on the specific jurisdiction and the origin of the goods.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 030221 (Flat fish)?
Import duty rates for HS code 030221 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is typically 8.00% ad valorem. However, preferential rates may apply under trade agreements. The EU's TARIC system and the UK's Trade Tariff also list specific rates, which can include ad valorem duties or specific duties per kilogram. Always consult the specific tariff schedule of the importing country for the most accurate and current rates.
How is the duty for HS code 030221 calculated, and can you provide an example?
The duty calculation for HS code 030221 depends on whether the duty is ad valorem (based on value) or specific (based on weight). For instance, if a country imposes an 8.00% ad valorem duty and you import 1,000 kg of flat fish valued at $5,000 USD, the duty would be calculated as: $5,000 (value) × 0.08 (duty rate) = $400 USD. If a specific duty of $0.50/kg were applied, the duty would be: 1,000 kg × $0.50/kg = $500 USD. It is crucial to identify the correct duty basis (value or weight) and rate from the importing country's tariff.
What are the key classification criteria for HS code 030221?
HS code 030221 specifically covers 'Flat fish' belonging to the families Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. This includes species commonly known as flounder, sole, halibut, turbot, and brill. The exclusion of 'edible fish offal' under subheadings 0302 91 to 0302 99 is critical; only the whole fish or fish fillets/pieces that are clearly identifiable as belonging to these flat fish families are classified here. The fish must be fresh or chilled, not frozen (which falls under HS code 0303).
What documentation is typically required for importing goods under HS code 030221?
Standard documentation for importing fresh or chilled flat fish (HS 030221) includes a commercial invoice detailing the value and quantity, a packing list, a bill of lading or air waybill, and a certificate of origin. Additionally, health and sanitary certificates issued by the competent authority of the exporting country are almost always required to ensure the fish meets the importing country's food safety standards. Importers should also be prepared to provide proof of compliance with any specific import permits or licenses mandated by the importing nation's fisheries or food safety agencies.
Which trade agreements commonly offer preferential duty rates for HS code 030221?
Preferential duty rates for HS code 030221 can often be accessed through various free trade agreements (FTAs). For example, imports into the United States from countries with which it has an FTA (like Canada under USMCA, or Mexico) may benefit from reduced or zero duties, provided the goods meet the rules of origin. Similarly, within the European Union, goods originating from member states or countries with preferential trade arrangements with the EU may be subject to lower rates under the TARIC system. The UK also has numerous trade agreements post-Brexit that can affect duty rates. Verification of eligibility under the specific FTA's rules of origin is essential to claim preferential treatment.