HS 030331 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303 91 to 0303 99

Quick Answer: Flat fish, excluding edible offal, imported under HS 030331 enters the UK at 6.00%, the EU at 7.50%, and the US at 4.4¢/kg. This classification specifically covers species such as plaice, sole, flounder, and turbot, which are members of the families Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. Importers should note that while the US offers a per-kilogram duty, the UK and EU apply ad valorem rates, necessitating careful calculation based on the value of the consignment. CustomTariffs aggregates this data, highlighting the varying cost structures for global trade in these seafood products.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0303310000 — — —
0303311000 6.00 % — —
0303313000 6.00 % — —
0303319000 14.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0303310000 — — —
0303313000 7.50 % — —
0303311000 7.50 % — —
0303319000 15.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
03033100 Free — —
0303310010 — — ["kg"]
0303310020 — — ["kg"]
0303310030 — — ["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?

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What products does HS 030331 cover?

This subheading covers frozen flat fish, excluding offal, belonging to the families Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. According to the World Customs Organization's Harmonized System Nomenclature, this includes species commonly known as plaice, flounder, sole, turbot, and brill. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the whole fish, whether whole, headed, or gutted, but not processed beyond these basic preparations.

What falls outside HS 030331?

The following products are excluded from HS 030331: edible fish offal of subheadings 0303 91 to 0303 99, which includes items like livers, roes, and milt. Additionally, live flat fish (classified under Chapter 01), chilled flat fish (0302), and flat fish prepared or preserved in any way (Chapter 16) are not covered. For instance, smoked sole or canned flounder would be classified elsewhere, typically under HS Chapter 16.

What are common classification mistakes for HS 030331?

A common error is misclassifying flat fish that have undergone minimal processing, such as being filleted or cut into portions, which would typically move them to Chapter 16. Another mistake involves confusing flat fish with other types of fish, failing to adhere to the specific family exclusions listed in the heading. General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial here.

How should importers classify products under HS 030331?

The correct procedure for classifying frozen flat fish under HS 030331 involves first confirming the species and ensuring it belongs to one of the specified families. Importers and customs brokers must verify that the product is indeed frozen and not chilled or preserved. Reviewing the product's exact form (e.g., whole, headed, gutted) and comparing it against the definitions in the WCO HS Nomenclature, USITC HTS, or EU TARIC is essential for accurate classification.

How is the duty calculated for products under HS 030331?

A shipment of 1,000 kilograms of frozen Atlantic Halibut (a type of flat fish) 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 rate is published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 030331?

Several free trade agreements may reduce the applicable duty rate for HS 030331, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating flat fish from Canada or Mexico would be admitted duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, requiring a GSP Form A.

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Which HS Codes Are Related?

HS 030221 HS 030443 HS 030483 HS 030311 HS 030332 HS 030333

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 030331 (Flat fish)?

Import duty rates for HS code 030331 vary significantly by country and trade agreement. For example, the U.S. Most Favored Nation (MFN) duty rate is 0% ad valorem. In the European Union, under the TARIC system, the rate can be 7.5% ad valorem for most origins, but may be reduced or suspended under specific trade agreements or for certain quantities. The UK Trade Tariff also shows varying rates, often around 0% or low percentages for goods originating from countries with preferential trade agreements. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.

How is the duty for HS code 030331 calculated? Can you provide an example?

The duty calculation for HS code 030331 typically depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit of weight or quantity). For instance, if a country applies a 6.00% ad valorem duty and you import 1,000 kg of flat fish valued at $5,000 USD, the duty would be calculated as: 6.00% of $5,000 = $300 USD. If the duty were specific, for example, 4.4¢/kg, the duty for 1,000 kg would be: 1,000 kg * $0.044/kg = $44 USD. It is crucial to verify the exact duty basis (ad valorem or specific) and rate from the importing country's tariff schedule.

What specific criteria define 'Flat fish' under HS code 030331?

HS code 030331 covers 'Flat fish' belonging to the families Pleuronectidae (e.g., European flounder, witch flounder), Bothidae (e.g., Brill, turbot), Cynoglossidae (e.g., Tongue soles), Soleidae (e.g., Common sole), Scophthalmidae (e.g., Turbot), and Citharidae. This classification is based on the biological family and general morphology of the fish, characterized by their flattened bodies and eyes located on one side. The exclusion of 'edible fish offal' from subheadings 0303 91 to 0303 99 is also a key classification criterion; offal would be classified separately.

What documentation is typically required for importing fish classified under HS code 030331?

Importing fish under HS code 030331 generally requires a commercial invoice, a packing list, and a bill of lading or air waybill. Additionally, depending on the importing country's regulations and the fish's origin, a health or sanitary certificate issued by the competent authority of the exporting country is often mandatory to ensure the fish is fit for human consumption. Importers should also be prepared to provide proof of origin if claiming preferential duty rates under a trade agreement. Specific import permits or licenses may also be necessary.

Which common trade agreements might offer preferential duty rates for HS code 030331?

Several trade agreements can impact duty rates for HS code 030331. For example, goods originating from countries party to the EU's Economic Partnership Agreements (EPAs) or Association Agreements may benefit from reduced or zero duties when imported into the EU. Similarly, imports into the UK from Commonwealth countries or countries with specific Free Trade Agreements (FTAs) may also receive preferential treatment. In the US, agreements like the USMCA (United States-Mexico-Canada Agreement) could affect imports from Canada and Mexico, though the MFN rate is already 0%. Always verify the specific origin of the goods and the applicable trade agreement's rules of origin to claim preferential treatment.