HS 030291 Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal
Quick Answer: Fish offal, including livers, roes, milt, fins, heads, tails, and maws, imported under HS 030291 enters the UK at 10.00%, the EU at 10.00%, and the US at a general rate of 15%, with certain preferential trade agreements allowing for duty-free entry. This classification specifically covers edible by-products derived from fish processing. Importers should be aware of the varying tariff rates and potential preferential treatment available, particularly for shipments to the United States. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0302910000 | 10.00 % | — | — |
| 0302910010 | 10.00 % | — | — |
| 0302910030 | 10.00 % | — | — |
| 0302910040 | 10.00 % | — | — |
| 0302910050 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0302910000 | 10.00 % | — | — |
| 0302910010 | 10.00 % | — | — |
| 0302910030 | 10.00 % | — | — |
| 0302910040 | 10.00 % | — | — |
| 0302910050 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0302914010 | — | — | ["kg"] |
| 030291 | — | — | [] |
| 0302912000 | 15% | Free (17 programs) | ["kg"] |
| 03029140 | Free | — | — |
| 0302914090 | — | — | ["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 0302.91?
Imports of Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal 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 to Classify This HS Code?
What products does HS 030291 cover?
This subheading covers edible offal derived from fish classified under Heading 0302, which pertains to fish, fresh, chilled, or frozen, excluding fillets and other fish meat of heading 0304. Specifically, HS 030291 encompasses livers, roes (fish eggs), milt (sperm), fins, heads, tails, maws (stomach), and other edible parts of fish that are not considered flesh. The World Customs Organization's Harmonized System Explanatory Notes clarify that these items must be suitable for human consumption to be classified here, and they are typically traded as by-products of fish processing. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this definition, ensuring consistent international classification.
What falls outside HS 030291?
The following products are excluded from HS 030291: fish that are not fresh, chilled, or frozen, such as dried, salted, or smoked fish which fall under other headings. Also excluded are fish fillets and other fish meat of heading 0304, regardless of whether they are fresh, chilled, or frozen. Non-edible fish parts, such as scales used for ornamental purposes or bones not intended for consumption, are also not covered. For instance, ornamental fish scales would be classified elsewhere, and fish heads intended solely for animal feed would not meet the "edible" criterion for this subheading.
What are common classification mistakes for HS 030291?
A common error is misclassifying fish roe that has undergone significant processing, such as pasteurization or the addition of preservatives beyond simple salting or brining, which may warrant classification under Chapter 16 (Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates). Another mistake involves classifying fish heads or fins that are not intended for human consumption, such as those solely for bait or industrial use, under this subheading. Adherence to General Rule of Interpretation (GRI) 1, which states classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 030291?
The correct procedure for classifying products under HS 030291 involves a thorough examination of the product's nature and intended use. Importers and customs brokers must first confirm that the product is indeed edible fish offal, such as livers, roes, milt, fins, heads, tails, or maws, and that it is presented in a fresh, chilled, or frozen state. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-referencing with the WCO HS Explanatory Notes is essential. If the product is processed beyond simple preservation, further investigation into Chapter 16 headings is warranted.
How is the duty calculated for products under HS 030291?
A shipment of 100 kilograms of frozen cod roe, declared at a customs value of $500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 30% ad valorem, applied to the declared customs value: 30% of $500 USD = $150.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 030291. It is important to note that specific product forms or origins might have different rates.
Which trade agreements reduce duties for HS 030291?
Several free trade agreements may reduce the applicable duty rate for HS 030291, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating fish products, including edible offal, can be imported duty-free into the United States, Canada, and Mexico. To claim this preference, a self-certified origin statement on the commercial invoice or a separate declaration is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, requiring a GSP Form A certificate of origin.
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FAQ
What are the typical import duty rates for HS code 030291 (Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal)?
The Most Favored Nation (MFN) duty rate for HS code 030291 is typically 10.00% ad valorem. However, preferential duty rates can be significantly lower or even free for imports from countries with which the importing country has trade agreements. For example, under certain agreements, rates can be as low as Free (e.g., A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and applicable trade agreements.
How is the import duty for HS code 030291 calculated? Can you provide an example?
Import duty for HS code 030291 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 10.00% and the declared customs value of a shipment of edible fish offal is $5,000 USD, the import duty would be calculated as: 10.00% of $5,000 = $500 USD. If specific duties (e.g., per kilogram) are also applicable, the total duty would be the higher of the ad valorem or specific duty, or a combination, depending on the tariff language.
What documentation is typically required for importing goods under HS code 030291?
Standard documentation for importing edible fish offal under HS code 030291 generally includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the importing country's regulations and the specific product, additional documents may be required, such as a health certificate or phytosanitary certificate issued by the competent authority of the exporting country, confirming the product is fit for human consumption and meets sanitary and phytosanitary standards. Importers should verify these requirements with their customs broker or the importing country's customs authority.
Which common trade agreements offer preferential duty rates for HS code 030291?
Many trade agreements can provide preferential duty rates for HS code 030291. Examples include agreements like the USMCA (United States-Mexico-Canada Agreement), EU trade agreements with various countries, and agreements involving the UK post-Brexit. The specific rates and eligibility criteria vary significantly by agreement. For instance, rates can be Free for imports from countries listed under specific preferential schemes (e.g., A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). Importers must consult the tariff schedule of the destination country and the relevant trade agreement text to confirm eligibility and claim preferential treatment.
Are there specific classification criteria for 'edible fish offal' under HS code 030291?
Yes, HS code 030291 covers specific parts of fish that are intended for human consumption. This includes livers, roes (eggs), milt (sperm sacs), fins, heads, tails, and maws. The key criterion is that these products must be derived from fish (whether sea or freshwater) and be considered edible. Products not intended for human consumption, or parts not explicitly listed, would likely be classified under different headings. For example, ornamental fins or non-edible fish by-products would not fall under this code. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance on classification.