HS 030354 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
Quick Answer: Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) imported under HS 030354 enters the US at 4.4¢/kg, the EU at 0.00%, and the UK at 0.00%. This HS code specifically covers frozen mackerel, excluding fillets and other meat of fish. Importers should note that while the EU and UK offer duty-free entry for this product, the United States applies a specific duty based on weight. This distinction is crucial for accurate landed cost calculations and customs declarations. CustomTariffs aggregates this tariff information, highlighting the varied import duties across major markets for this seafood commodity.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303540000 | — | — | — |
| 0303541000 | 0.00 % | — | — |
| 0303541020 | 0.00 % | — | — |
| 0303541095 | 0.00 % | — | — |
| 0303541096 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303541096 | 0.00 % | — | — |
| 0303540000 | — | — | — |
| 0303541000 | 0.00 % | — | — |
| 0303541020 | 0.00 % | — | — |
| 0303541095 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303540000 | 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 to Classify This HS Code?
What products does HS 030354 cover?
This subheading covers frozen mackerel, specifically the species *Scomber scombrus*, *Scomber australasicus*, and *Scomber japonicus*. According to the World Customs Organization's Harmonized System Nomenclature, this category applies to fish that have been preserved by freezing, excluding those that are simply chilled. Official definitions from sources like the US International Trade Commission (USITC) and the EU's TARIC database confirm that only these specified mackerel species, in their frozen state, fall under this classification, irrespective of whether they are whole, in pieces, or filleted, provided they remain frozen.
What falls outside HS 030354?
The following products are excluded from HS 030354: fresh or chilled mackerel, which are classified under HS 0302; mackerel that has been subjected to other preservation methods like salting, drying, or smoking (classified under HS 0305); and any fish products that are not mackerel, even if they are frozen. For instance, frozen herring or frozen sardines, despite being similar pelagic fish, would be classified under different HS codes within Chapter 03, and any mackerel products that are not preserved by freezing are also excluded from this specific subheading.
What are common classification mistakes for HS 030354?
A common error is misclassifying fresh or chilled mackerel as frozen, or vice versa, failing to adhere to the primary preservation method. Another mistake involves classifying other species of mackerel or similar fish, such as Atlantic horse mackerel (*Trachurus trachurus*), under this subheading, when they belong to different HS codes. General Rule of Interpretation 1 (GRI 1) of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, meaning precise species identification and preservation method are critical.
How should importers classify products under HS 030354?
The correct procedure for classifying products under HS 030354 involves first confirming that the product is indeed mackerel and that it has been preserved by freezing. Importers and customs brokers must then verify the specific species against the scientific names provided in the subheading: *Scomber scombrus*, *Scomber australasicus*, or *Scomber japonicus*. Consulting official tariff schedules, such as the USITC HTS or the EU TARIC, and potentially product specifications or laboratory analysis if species identification is uncertain, is crucial for accurate classification.
How is the duty calculated for products under HS 030354?
A shipment of 1,000 kilograms of frozen Atlantic mackerel (*Scomber scombrus*) declared at a customs value of $3,000 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($3,000 USD × 0.05 = $150.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule (HTS) for HS code 030354.90.00 (Mackerel, Atlantic, Pacific and Jack mackerel, frozen).
Which trade agreements reduce duties for HS 030354?
Several free trade agreements may reduce the applicable duty rate for HS 030354, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating mackerel from Canada and Mexico can often enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice or a separate declaration is typically required, attesting that the goods meet the USMCA rules of origin. Specific documentation requirements can vary, and importers should consult the relevant customs regulations for each jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 030354 (Mackerel)?
The Most Favored Nation (MFN) duty rate for HS 030354, covering mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), is typically 4.4¢/kg in the United States. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, under the US-Australia FTA, the duty rate is Free. Always verify the applicable rate based on the country of origin and any relevant trade agreements. Consult the USITC Harmonized Tariff Schedule for precise, up-to-date rates.
How is the duty for HS 030354 calculated if it's a specific rate like 4.4¢/kg?
For specific duty rates like 4.4¢/kg, the duty is calculated based on the net weight of the imported mackerel. For example, if an importer brings in 10,000 kilograms of mackerel classified under HS 030354, the duty would be calculated as follows: 10,000 kg * $0.044/kg = $440.00. This specific duty rate is applied per kilogram, irrespective of the value of the goods, unless an ad valorem rate is also applicable or supersedes it based on specific tariff provisions.
What are the key classification criteria for HS code 030354?
HS code 030354 specifically covers 'Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)' that are frozen, excluding fillets and other meat of fish of heading 0304. The primary classification criteria are the species of fish (specifically the three listed species of mackerel) and their condition (frozen, not prepared or preserved, and not fillets). Ensure that the imported product precisely matches these characteristics to avoid misclassification.
What documentation is typically required for importing mackerel under HS code 030354?
When importing mackerel under HS code 030354, standard import documentation is required, including a commercial invoice, packing list, and bill of lading. Additionally, depending on the country of import and the origin of the goods, you may need a certificate of origin to claim preferential duty rates. For fish products, health certificates or phytosanitary certificates may also be required to ensure compliance with food safety regulations. Always check the specific requirements of the importing country's customs authority.
Do any major trade agreements offer preferential duty rates for HS 030354?
Yes, several trade agreements can offer preferential duty rates for HS 030354. For instance, under the United States-Mexico-Canada Agreement (USMCA), mackerel originating from Canada or Mexico may benefit from reduced or zero duties. Similarly, other bilateral or regional trade agreements may provide preferential treatment. Importers should consult the tariff schedule of the importing country and the relevant trade agreement texts to determine eligibility and the specific preferential rates applicable to their country of origin.