HS 030342 Yellowfin tuna (Thunnus albacares)
Quick Answer: Yellowfin tuna (Thunnus albacares) imported under HS 030342 enters the UK at 20.00%, the EU at 22.00%, and the US duty-free under the MFN rate. This HS code specifically covers frozen yellowfin tuna, excluding fillets and other meat of tuna. Importers should be aware of potential variations in duty rates based on origin and specific trade agreements. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations and cost management. Exporters should verify the destination country's specific tariff schedule for precise application.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303420000 | — | — | — |
| 0303422000 | — | — | — |
| 0303429000 | 20.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303420000 | — | — | — |
| 0303422000 | — | — | — |
| 0303429000 | 22.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 03034200 | Free | — | — |
| 0303420020 | — | — | ["kg"] |
| 0303420040 | — | — | ["kg"] |
| 0303420060 | — | — | ["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 030342 cover?
This subheading covers frozen yellowfin tuna (Thunnus albacares), excluding fillets and other fish meat of heading 0304. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to the whole frozen fish or fish presented in halves or quarters. Official definitions from the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key characteristic is the species (Thunnus albacares) and its frozen state, without further processing beyond being whole or in large pieces.
What falls outside HS 030342?
The following products are excluded from HS 030342: fresh or chilled yellowfin tuna (classified under HS 0302), yellowfin tuna that has been cooked, dried, or smoked (which would fall under different headings), and any yellowfin tuna that has been cut into fillets or other fish meat of heading 0304. For instance, frozen yellowfin tuna steaks, even if large, would be classified under HS 0304.87. Similarly, canned yellowfin tuna is classified under HS 1604.14.
What are common classification mistakes for HS 030342?
A common error is misclassifying frozen yellowfin tuna that has been cut into smaller pieces or steaks as HS 030342, when it should be classified under HS 0304.87 (Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen). This mistake often arises from not adhering to 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. The degree of processing is critical.
How should importers classify products under HS 030342?
The correct procedure for classifying frozen yellowfin tuna under HS 030342 involves verifying the species (Thunnus albacares) and ensuring the product is presented in a frozen state, whole or in large pieces, not as fillets or minced meat. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Chapter 03. Confirming the product's form and state of preservation is paramount.
How is the duty calculated for products under HS 030342?
A shipment of 1,000 kilograms of frozen yellowfin tuna, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the customs value ($5,000 USD × 0.03 = $150.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, HTSUS, for subheading 0303.42.00.
Which trade agreements reduce duties for HS 030342?
Several free trade agreements may reduce the applicable duty rate for HS 030342, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying tuna originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for qualifying tuna from certain developing countries. Documentation required typically includes 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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FAQ
What are the applicable duty rates for HS code 030342 (Yellowfin tuna, frozen, not for human consumption)?
The Most Favored Nation (MFN) duty rate for HS 030342 is 0% ad valorem in the United States. However, preferential duty rates may apply under various trade agreements. For instance, under the Generalized System of Preferences (GSP), eligible developing countries may import this product duty-free. It is crucial for importers to verify eligibility and claim preferential treatment. Always consult the latest USITC Harmonized Tariff Schedule for the most current rates.
How is the duty for HS code 030342 calculated? Can you provide an example?
The duty for HS code 030342 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the imported goods. For example, if the MFN duty rate is 0% and the declared value of 10,000 kg of frozen yellowfin tuna is $30,000 USD, the duty would be calculated as: 0% * $30,000 USD = $0 USD. If a preferential rate of, say, 2.5% ad valorem applied and the value was $30,000 USD, the duty would be 2.5% * $30,000 USD = $750 USD.
What specific documentation is typically required for importing goods under HS code 030342?
For HS code 030342 (Yellowfin tuna, frozen, not for human consumption), standard import documentation includes a commercial invoice, packing list, and bill of lading. Depending on the country of origin and destination, a certificate of origin may be required, especially if preferential duty rates are claimed. Health certificates or declarations confirming the product is not intended for human consumption might also be necessary to ensure compliance with food safety regulations. Importers should consult the specific import requirements of the destination country.
Are there any common trade agreements that offer reduced or free duty rates for HS code 030342?
Yes, several trade agreements can impact duty rates for HS code 030342. For example, the United States has Free Trade Agreements (FTAs) with countries like Australia, Canada, and Mexico (USMCA). Imports from these countries may benefit from reduced or zero duty rates if the tuna meets the rules of origin stipulated in the respective agreements. Additionally, the Generalized System of Preferences (GSP) allows eligible developing countries to export certain goods, including fish products, to the US duty-free. Importers must verify the specific terms and rules of origin for each agreement.
What are the key classification criteria for Yellowfin tuna under HS code 030342?
HS code 030342 specifically covers 'Yellowfin tuna (Thunnus albacares), frozen, excluding fillets and other fish meat of heading 0304'. The primary classification criteria are: 1. Species: Must be Yellowfin tuna (Thunnus albacares). 2. Condition: Must be frozen. 3. Presentation: Must not be in fillets or other fish meat form (heading 0304). The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance on species identification and processing methods to ensure correct classification. Misclassification can lead to incorrect duty payments and potential penalties.