HS 030355 Jack and horse mackerel (Trachurus spp.)
Quick Answer: Jack and horse mackerel (Trachurus spp.) imported under HS 030355 enters the UK at 14.00%, the EU at 15.00%, and the US at a rate of 2.2¢/kg under the Most Favored Nation (MFN) tariff. This HS code specifically covers frozen jack mackerel and frozen horse mackerel, excluding fillets and other fish meat. Importers should be aware of potential variations in specific subheadings within these jurisdictions that might apply to different presentations or origins of the product. According to CustomTariffs data, careful classification is essential to ensure accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303550000 | — | — | — |
| 0303551000 | 14.00 % | — | — |
| 0303553000 | 14.00 % | — | — |
| 0303559000 | 14.00 % | — | — |
| 0303559010 | 14.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303559000 | 15.00 % | — | — |
| 0303559080 | 15.00 % | — | — |
| 0303550000 | 15.00 % | — | — |
| 0303551000 | 15.00 % | — | — |
| 0303553000 | 15.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303550000 | 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 030355 cover?
This subheading covers frozen, not dried or salted, jack and horse mackerel, belonging to the genus *Trachurus*. As defined by the World Customs Organization (WCO) Harmonized System Nomenclature, this classification specifically includes species like *Trachurus trachurus* (Atlantic horse mackerel) and *Trachurus symmetricus* (Pacific jack mackerel). Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that only these specific species, presented in a frozen state, fall under this code, excluding any other fish species or preparations thereof.
What falls outside HS 030355?
The following products are excluded from HS 030355: fresh or chilled jack and horse mackerel, dried or salted versions of these fish, and any fish species not belonging to the *Trachurus* genus. For instance, mackerel of the *Scomber* genus, commonly known as Atlantic mackerel, would be classified under a different heading, typically 030389. Similarly, fish fillets, pieces, or other preparations of jack and horse mackerel, even if frozen, would generally be classified under more specific subheadings within Chapter 03, depending on their form and processing.
What are common classification mistakes for HS 030355?
A common error is misidentifying the species of mackerel being imported. Importers may mistakenly classify other types of mackerel, such as Atlantic mackerel (*Scomber scombrus*), under this subheading, when they belong to a different HS code. Additionally, confusion can arise regarding the condition of the fish; for example, if the fish is not fully frozen but only chilled, it would not meet the criteria for HS 030355. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 030355?
The correct procedure for classifying frozen jack and horse mackerel involves verifying the scientific genus (*Trachurus*) and ensuring the product is indeed frozen, not fresh, chilled, dried, or salted. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to confirm the precise description and any specific notes. Reviewing product specifications, invoices, and potentially obtaining a laboratory analysis if species identification is uncertain will ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 030355?
A shipment of 1,000 kilograms of frozen Atlantic horse mackerel (*Trachurus trachurus*), 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% ad valorem, applied to the declared customs value: 5% × $3,000 USD = $150.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 030355.9000, which applies an ad valorem rate to the value of the imported goods.
Which trade agreements reduce duties for HS 030355?
Several free trade agreements may reduce the applicable duty rate for HS 030355, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating jack and horse mackerel from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the invoice or a separate declaration is typically required. Additionally, for imports into the European Union, the Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific (ACP) countries may offer preferential rates, often "Free," contingent upon presentation of an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the primary duty rates applicable to HS code 030355 (Jack and horse mackerel, frozen)?
The Most Favored Nation (MFN) duty rate for HS code 030355 is typically 14.00% ad valorem in the United States. However, preferential rates may apply under various Free Trade Agreements (FTAs). For example, under the US-Korea FTA, the duty rate is 0%. It is crucial to consult the specific tariff schedule of the importing country and any applicable trade agreements to determine the exact duty rate. The USITC Harmonized Tariff Schedule is the primary source for US duty rates.
How is the duty for HS code 030355 calculated, and can you provide an example?
The duty for HS code 030355 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of frozen jack and horse mackerel valued at $10,000 USD is imported into the US under the MFN rate of 14.00%, the calculated duty would be $10,000 * 0.14 = $1,400.00. Always ensure your customs value is accurately declared, as it forms the basis for duty calculation. Some countries may also have specific per kilogram duties or a combination of ad valorem and specific duties, so verification is essential.
What are the key classification criteria for HS code 030355, and what distinguishes it from other mackerel codes?
HS code 030355 specifically covers 'Jack and horse mackerel (Trachurus spp.)' that are frozen, whether or not cooked before freezing. The primary classification criterion is the species of fish. 'Jack mackerel' and 'horse mackerel' refer to fish belonging to the genus Trachurus. This code differentiates from other mackerel codes (e.g., 030354 for Atlantic mackerel) by the specific species. Proper identification of the fish species, often confirmed by the supplier's invoice and potentially scientific documentation, is critical for accurate classification. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on species identification.
What documentation is typically required for importing frozen jack and horse mackerel under HS code 030355?
Standard import documentation for HS code 030355 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin is often required, especially if preferential duty rates are claimed under a trade agreement. Given that this is a food product, importers must also comply with the regulations of the importing country's food safety authorities. In the US, this would involve compliance with the Food and Drug Administration (FDA) requirements, which may include prior notice of imported food shipments. Specific import permits or licenses may also be necessary depending on the destination country's regulations.
Which major trade agreements might offer preferential duty rates for HS code 030355, and how can importers verify eligibility?
Several trade agreements can impact duty rates for HS code 030355. For instance, the United States has FTAs with countries like South Korea (KORUS FTA), Australia, and others, which may grant duty-free or reduced-duty entry for qualifying mackerel originating from those nations. The European Union's TARIC database and the UK's Trade Tariff are excellent resources for checking preferential rates under agreements like the EU-UK Trade and Cooperation Agreement or agreements between the EU and third countries. To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter, confirming that the goods meet the rules of origin stipulated in the specific trade agreement. This document is essential for claiming preferential treatment at customs.