HS 030349 Other
Quick Answer: Fish, frozen, not constituting fish fillets of heading 0304, imported under HS 030349 enters the UK at 20.00%, the EU at 22.00%, and the US duty-free. This residual classification applies to frozen fish, excluding fillets, that do not fit into more specific subheadings within heading 0303. Importers should carefully verify the precise species and preparation of their frozen fish to ensure correct classification, as misclassification can lead to incorrect duty assessments. According to CustomTariffs data, the significant duty rate differences across major markets highlight the importance of accurate HS coding for cost-effective trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303490000 | — | — | — |
| 0303492000 | — | — | — |
| 0303498500 | 20.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303492000 | — | — | — |
| 0303490000 | — | — | — |
| 0303498500 | 22.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303490200 | 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 030349 cover?
This subheading covers fish, frozen, excluding fish fillets and other fish meat of heading 0304, that are not specified in subheadings 0303.11 through 0303.45. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this "Other" category is a residual provision for frozen fish of the families Alepocephalidae, Macrouridae, and Melamphaidae, and other fish not otherwise classified within heading 0303. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual nature, ensuring that all frozen fish not fitting more specific descriptions are accounted for.
What falls outside HS 030349?
The following products are excluded from HS 030349: fish that are fresh or chilled (covered by heading 0302), fish that are dried, salted or in brine (heading 0305), fish that are smoked (heading 0305), fish that are flours, meals and pellets, fit for human consumption (heading 0305), and fish fillets and other fish meat of heading 0304. For instance, frozen cod fillets would be classified under 0304.91, not 0303.49, as they are specifically excluded by the structure of Chapter 03.
What are common classification mistakes for HS 030349?
A common error is misclassifying fish that are not whole or in pieces but have been processed into fillets or other meat forms. General Interpretative Rule (GIR) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product can be classified under a more specific heading or subheading, such as 0304 for fish fillets, it should not be classified under a residual "other" subheading like 0303.49, even if it is frozen fish.
How should importers classify products under HS 030349?
The correct procedure for classifying products under HS 030349 involves a detailed examination of the product's form and species. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC. If the fish is frozen, not a fillet or other meat, and does not fall under any of the more specific subheadings within 0303, then 0303.49 is the appropriate classification. Verification of the fish species against the defined families within the HS nomenclature is crucial.
How is the duty calculated for products under HS 030349?
A shipment of 1,000 kilograms of frozen hake (Merluccius spp.) declared at a customs value of $3,000 USD would attract a US duty of $150.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate for subheading 0303.49, which is 1.5% ad valorem, applied to the customs value ($3,000 USD × 0.015 = $45.00), and a specific duty of $0.10 per kilogram ($0.10/kg × 1,000 kg = $100.00), resulting in a total duty of $145.00. Note: This example uses hypothetical rates for illustrative purposes; actual rates must be verified.
Which trade agreements reduce duties for HS 030349?
Several free trade agreements may reduce the applicable duty rate for HS 030349, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for eligible developing countries. Under USMCA, originating fish from Canada or Mexico may enter the United States duty-free. For GSP beneficiaries, a preferential rate of Free may apply, contingent upon the specific country and product eligibility. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP claims, depending on the importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 030349, and how do preferential rates apply?
HS code 030349 covers 'Other' fish, frozen, not for human consumption. Duty rates can vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often Free, but specific rates can apply based on the country of origin and any applicable trade agreements. Importers should consult the specific tariff schedule of the destination country, such as the USITC's HTS, the EU's TARIC database, or the UK's Trade Tariff, to determine the precise duty rate and any preferential treatment available under Free Trade Agreements (FTAs).
What specific criteria determine if frozen fish, not for human consumption, falls under the 'Other' category of HS 030349?
HS code 030349 is a residual category. It applies to frozen fish, not intended for human consumption, that do not meet the specific descriptions of other subheadings within heading 0303 (e.g., specific species like salmon, cod, or flatfish). The key criteria are that the fish must be frozen, not intended for human consumption (e.g., for animal feed, bait, or industrial processing), and not classifiable elsewhere in heading 0303. Proof of non-human consumption, such as a declaration or end-use certificate, may be required by customs authorities.
What documentation is typically required for importing goods under HS code 030349?
Standard import documentation for HS 030349 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the goods, additional documents may be necessary. This could include a certificate of origin to claim preferential duty rates, import permits, or specific health and sanitary certificates if there's any ambiguity regarding the 'not for human consumption' status. Customs brokers should verify the exact requirements with the destination country's customs agency.
How is the import duty for HS code 030349 calculated, and can you provide an example?
Import duties for HS code 030349 are typically calculated based on either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of weight or quantity), or a combination thereof. For instance, if a country imposes a specific duty of $0.50 per kilogram and the importer brings in 10,000 kg of frozen fish classified under 030349, the total duty would be 10,000 kg * $0.50/kg = $5,000. If an ad valorem rate of 5% were applied to a shipment valued at $100,000, the duty would be $100,000 * 0.05 = $5,000. Always refer to the official tariff schedule for the exact calculation method and rates.
Which common trade agreements might offer reduced or zero duty rates for HS 030349 imports, and how can importers verify eligibility?
The eligibility for reduced or zero duty rates under trade agreements for HS 030349 depends entirely on the specific agreement between the exporting and importing countries. For example, imports into the United States from countries with a Free Trade Agreement (FTA) might benefit from preferential rates. To verify eligibility, importers must obtain a Certificate of Origin from the exporter, which certifies that the goods meet the rules of origin stipulated in the FTA. This certificate, along with the correct HS code declaration, is submitted to customs. Importers and brokers should consult the text of the relevant FTA and the importing country's customs regulations for detailed requirements.