HS 030326 Eels (Anguilla spp.)
Quick Answer: Eels (Anguilla spp.) imported under HS 030326 enter the UK at 0.00%, the EU at 0.00%, and the US at a rate of Free or 2.2¢/kg, depending on specific circumstances. This HS code specifically covers eels, of the genus Anguilla, frozen, whether or not cooked before freezing. Importers should note that while duty rates are generally favorable, specific import regulations and potential quotas may apply in certain jurisdictions, particularly concerning live eels or those intended for aquaculture. According to CustomTariffs data, understanding these nuances is crucial for efficient customs clearance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303260000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303260000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303260000 | Free | — | ["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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 030326 cover?
This subheading covers frozen eels of the genus Anguilla, including but not limited to the European eel (Anguilla anguilla) and the American eel (Anguilla rostrata). As per the World Customs Organization's Harmonized System Nomenclature, Heading 0303 pertains to fish, excluding fish fillets and other fish meat of heading 0304. Subheading 030326 specifically identifies frozen eels, which are typically processed and preserved through freezing to maintain freshness for international trade, as confirmed by official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 030326?
The following products are excluded from HS 030326: fresh or chilled eels (which would fall under HS 0302), eels prepared or preserved by means other than freezing (e.g., smoked, canned, or salted eels, which are classified under HS Chapter 16), and other fish species not belonging to the genus Anguilla. For instance, frozen fish fillets of other species, even if similar in appearance, would be classified under HS 0304, and live eels would be classified under HS 0301.
What are common classification mistakes for HS 030326?
A common error is misclassifying eels that have undergone minimal processing beyond freezing, such as being lightly brined or marinated before freezing. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If the product is merely frozen without significant alteration of its nature, it remains under 030326. However, if the freezing is part of a preservation process that fundamentally changes the product, such as cooking or canning, it would be classified elsewhere, typically in Chapter 16.
How should importers classify products under HS 030326?
The correct procedure for classifying frozen eels under HS 030326 involves confirming the species (genus Anguilla) and the state of preservation (frozen). Importers and customs brokers must consult the official tariff schedule of the importing country, such as the UK Trade Tariff or the USITC HTS, to verify the exact wording and any specific notes or exclusions. Reviewing product specifications, processing methods, and any accompanying documentation, like certificates of origin or processing statements, is crucial to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 030326?
A shipment of 1,000 kilograms of frozen European eels (Anguilla anguilla), declared at a customs value of $15,000 USD, would attract a US duty of $1,500 USD. 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 USD). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for subheading 0303.26.00.
Which trade agreements reduce duties for HS 030326?
Several free trade agreements may reduce the applicable duty rate for HS 030326, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eels originating from Canada or Mexico may enter the United States duty-free, provided a valid origin declaration is submitted. For European Union countries, the Economic Partnership Agreements (EPAs) or Association Agreements may offer preferential rates, potentially leading to duty-free entry for eels originating from specific African, Caribbean, and Pacific (ACP) countries, requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 030326 (Eels, frozen, excluding fillets)?
The Most Favored Nation (MFN) duty rate for HS 030326 is 0.00% ad valorem in the United States. In the European Union, under the TARIC system, the autonomous duty rate is also 0.00% ad valorem. The United Kingdom's Trade Tariff lists a duty rate of Free for this classification. It is crucial to verify specific preferential rates under trade agreements, as these can differ. Always consult the latest official tariff schedules for the importing country.
How is HS code 030326 defined, and what are the classification criteria for eels?
HS code 030326 specifically covers 'Eels (Anguilla spp.)', frozen, excluding fillets. The classification hinges on the species being from the Anguilla genus. The product must be in a frozen state. Importantly, if the eels are presented as fillets (i.e., deboned and skinless portions), they would be classified under a different HS code, typically within heading 0304. The 'excluding fillets' note is critical for correct classification.
What documentation is typically required for importing frozen eels under HS 030326?
Standard documentation for importing frozen eels (HS 030326) includes a commercial invoice, packing list, and bill of lading or air waybill. A certificate of origin may be required, especially if claiming preferential duty rates under a trade agreement. Health certificates or phytosanitary certificates issued by the competent authority of the exporting country are often mandatory to ensure compliance with food safety and animal health regulations. Importers should confirm specific requirements with customs authorities in the destination country.
How are duties calculated for HS 030326 if a duty rate were applicable (e.g., a hypothetical scenario)?
While the current MFN duty rate for HS 030326 is 0.00% in many jurisdictions, let's consider a hypothetical scenario where a duty of 2.2¢/kg applied. If an importer brought in 10,000 kg of frozen eels, the duty calculation would be: 10,000 kg * $0.022/kg = $220.00. This is a specific duty calculation based on weight. If the duty were ad valorem (e.g., 3.5%), the calculation would be based on the declared value: Value of Goods * 3.5% = Duty Amount. Always refer to the specific duty basis (ad valorem, specific, or compound) listed in the tariff schedule.
Do trade agreements, such as the US-Mexico-Canada Agreement (USMCA) or EU Free Trade Agreements, offer preferential duty rates for HS 030326?
Yes, trade agreements can significantly impact duty rates for HS 030326. For instance, under the USMCA, eels originating from Canada or Mexico may qualify for duty-free entry into the United States, provided they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with third countries that may grant preferential, often reduced or zero, duty rates on eels. To benefit from these, importers must possess a valid proof of origin (e.g., EUR.1 certificate or origin declaration) and ensure the eels meet the specific rules of origin stipulated in the relevant trade agreement. Verification with the importing country's customs authority and the text of the applicable FTA is essential.