HS 030223 Sole (Solea spp.)

Quick Answer: Sole (Solea spp.) imported under HS 030223 enters the UK at 14.00%, the EU at 15.00%, and the US at 1.1¢/kg (MFN), with duty-free entry from several preferential trade partners. This HS code specifically covers fresh or chilled flatfish of the genus *Solea*, commonly known as soles. Importers should be aware of potential variations in preferential duty rates across different jurisdictions. CustomTariffs aggregates this tariff data, providing a valuable resource for compliance planning.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0302230000 14.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0302230000 15.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0302230000 1.1¢/kg Free (17 programs) ["kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

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.

Which Trade Agreements Reduce Duties for HS 0302.23?

Imports of Sole (Solea spp.) may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 030223 cover?

This subheading covers fresh or chilled flat fish of the genus *Solea*, commonly known as soles. According to the World Customs Organization's Harmonized System Nomenclature, this classification is specific to the *Solea* genus within the broader category of flat fish. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this code applies exclusively to species of *Solea* when presented in a fresh or chilled state, excluding any processed forms.

What falls outside HS 030223?

The following products are excluded from HS 030223: soles that have been frozen, dried, salted, or otherwise preserved, as these fall under different headings within Chapter 03. Additionally, other species of flat fish, such as turbot (HS 030221) or plaice (HS 030224), are classified separately. Fish roes, livers, and milt of soles are also excluded and classified under HS 030290. Any sole products that have undergone cooking or other forms of preparation beyond simple chilling are also outside this scope.

What are common classification mistakes for HS 030223?

A common error is misidentifying the species of flat fish, leading to classification under an incorrect subheading. For instance, classifying other flat fish species that are not of the *Solea* genus under 030223 is a frequent mistake. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Importers must verify the exact genus of the fish to ensure accurate classification.

How should importers classify products under HS 030223?

The correct procedure for classifying fish under HS 030223 involves a multi-step verification process. Importers and customs brokers must first confirm that the product is indeed a flat fish. Subsequently, they must ascertain that the species belongs to the *Solea* genus, often requiring consultation with scientific documentation or supplier specifications. Finally, they must verify that the fish is presented in a fresh or chilled state, as per the heading's description, before assigning this specific subheading.

How is the duty calculated for products under HS 030223?

A shipment of 1,000 kilograms of fresh Dover sole (*Solea solea*) declared at a customs value of $15,000 USD would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 10% = $1,500.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).

Which trade agreements reduce duties for HS 030223?

Several free trade agreements may reduce the applicable duty rate for HS 030223, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.

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Which HS Codes Are Related?

HS 030333 HS 030443 HS 030221 HS 030222 HS 030483 HS 030254

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 030223 (Sole, Solea spp.)?

The import duty rates for HS code 030223 (Sole, Solea spp.) vary significantly by importing country and trade agreement. For instance, the U.S. Most Favored Nation (MFN) rate is often around 14.00% ad valorem. However, preferential rates under trade agreements can be Free (e.g., under agreements with Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG)). Some countries may also apply specific rates per kilogram, such as 1.1¢/kg or 2.2¢/kg, in addition to or instead of ad valorem duties. Always consult the specific tariff schedule of the importing country for the applicable rate.

How is the duty for HS 030223 calculated if it's an ad valorem rate?

For ad valorem duties, the calculation is based on the customs value of the imported goods. For example, if the duty rate is 14.00% and you import 100 kg of Sole with a customs value of $500, the duty would be calculated as: $500 (customs value) × 0.14 (14.00% duty rate) = $70.00. If a specific duty rate per kilogram applies, such as 2.2¢/kg, the calculation would be: 100 kg × $0.022/kg = $2.20. It's crucial to verify whether the duty is ad valorem, specific, or a combination of both.

What documentation is typically required for importing Sole (Solea spp.) under HS code 030223?

Importing Sole (Solea spp.) under HS code 030223 generally requires a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the origin of the goods, you may also need a certificate of origin to claim preferential duty rates. Health certificates or phytosanitary certificates may be required to verify the fish is safe for consumption and has been handled according to sanitary standards. Always check the specific import requirements of the destination country.

Which trade agreements commonly provide preferential duty rates for HS 030223?

Several trade agreements offer preferential duty rates, often resulting in duty-free entry, for HS code 030223. Examples include agreements between the U.S. and countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), where Sole may be eligible for a Free duty rate. The EU's TARIC system and the UK's Trade Tariff also list numerous preferential rates under agreements with various partner countries. Importers should verify eligibility and required documentation (like Certificates of Origin) for each specific trade agreement.

What are the key criteria for classifying fish as 'Sole (Solea spp.)' under HS code 030223?

HS code 030223 specifically covers 'Sole' of the genus Solea. Classification relies on the scientific identification of the fish species. Importers must ensure that the product being imported is indeed from the Solea genus. This often requires accurate labeling and documentation from the supplier, potentially including scientific names. Misclassification can lead to incorrect duty payments and potential penalties. Consulting species identification guides or expert advice may be necessary if there is any doubt about the species.