HS 030359 Other
Quick Answer: Fish, not elsewhere specified, imported under HS 030359 enters the UK at rates up to 20.00%, the EU at rates up to 22.00%, and the US at 2.2¢/kg. This classification is a residual category for frozen fish, excluding fillets and other meat of fish, not covered by more specific subheadings within Chapter 03. Importers should carefully review the specific national tariff schedules, as the "other" designation necessitates precise product description to ensure correct classification and avoid potential disputes. CustomTariffs aggregates this data, highlighting the varying duty burdens across major trading blocs for these residual fish products.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303590000 | — | — | — |
| 0303591000 | 14.00 % | — | — |
| 0303592100 | — | — | — |
| 0303592900 | 20.00 % | — | — |
| 0303599000 | 14.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303599090 | 15.00 % | — | — |
| 0303590000 | — | — | — |
| 0303591000 | 15.00 % | — | — |
| 0303592100 | — | — | — |
| 0303592900 | 22.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303590000 | 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 030359 cover?
This subheading covers other fish, not elsewhere specified within heading 0303, which are frozen, excluding fish fillets and other fish meat of heading 0304. According to the World Customs Organization's Harmonized System Nomenclature, this category is for fish that do not fit into the more specific subheadings of 0303. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this as "Other," implying a residual classification for frozen fish not otherwise enumerated.
What falls outside HS 030359?
The following products are excluded from HS 030359: all fish that are fresh or chilled (classified under 0302), fish that are dried, salted, or in brine (classified under 0305), and fish fillets or other fish meat, whether fresh, chilled, or frozen (classified under 0304). Specifically, whole frozen cod (0303.60) or frozen herring (0303.51) would not be classified here, nor would frozen shrimp (which falls under Chapter 3). These exclusions ensure precise classification based on the form and preservation method of the fish.
What are common classification mistakes for HS 030359?
A common error is misclassifying frozen fish products that are processed beyond simple freezing, such as those that have been cooked, smoked, or are presented in a breaded or battered form. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. For example, frozen fish that has been cooked would likely fall under heading 1604, not heading 0303, as it is considered prepared or preserved fish.
How should importers classify products under HS 030359?
The correct procedure for classifying products under HS 030359 involves a thorough examination of the product's form and preservation. Importers and customs brokers must first confirm that the product is fish, that it is frozen, and that it is not specifically covered by a more precise subheading within heading 0303 or by other headings in Chapter 03. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes is crucial for accurate determination.
How is the duty calculated for products under HS 030359?
A shipment of 1,000 kilograms of frozen mackerel, 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 1.5% ad valorem, applied to the declared customs value ($3,000 USD × 0.015 = $45.00), plus a specific duty of $0.10 per kilogram ($0.10/kg × 1,000 kg = $100.00), totaling $145.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 0303.59.9000.
Which trade agreements reduce duties for HS 030359?
Several free trade agreements may reduce the applicable duty rate for HS 030359, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating fish from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements is necessary. Additionally, preferential rates may be available for certain developing countries under the Generalized System of Preferences (GSP), requiring a GSP Form A.
```Which HS Codes Are Related?
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 030359, 'Other' fish, not elsewhere specified, frozen?
Import duty rates for HS code 030359 can vary significantly by country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff, the rate is 14.00%. The EU's TARIC system may show rates such as 14.00% ad valorem for certain origins, while the UK Trade Tariff might list 14.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country and consider any applicable trade agreements for the exact rate.
How is the duty calculated for HS code 030359 when a specific rate is applied, such as 2.2¢/kg?
When a duty is calculated on a per-kilogram basis (specific duty), the calculation is straightforward. For instance, if a shipment of frozen fish classified under HS 030359 weighs 10,000 kg and the applicable duty rate is 2.2¢/kg (which is $0.022/kg), the total duty would be 10,000 kg * $0.022/kg = $220.00. If the duty is ad valorem (a percentage of the value), the calculation would be (Value of Goods) * (Ad Valorem Rate). For example, a shipment valued at $50,000 with a 14.00% ad valorem duty would incur a duty of $50,000 * 0.14 = $7,000.00.
What are the classification criteria for HS code 030359, and when should it be used?
HS code 030359 is a residual category for 'Other' fish, not elsewhere specified, that are frozen, excluding fish fillets and other fish meat of heading 0304. This code should only be used when the specific type of frozen fish does not fit into any more specific subheadings under HS 0303 (e.g., 030311 for Pacific salmon, 030323 for Tuna, etc.). Importers and customs brokers must first exhaust all other more specific HS codes within Chapter 03 before resorting to this 'Other' category. Proper identification of the species and presentation of the fish is critical for correct classification.
What documentation is typically required for importing goods under HS code 030359?
Standard import documentation for HS code 030359 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be required, such as a certificate of origin, import licenses, or health certificates issued by the competent authorities of the exporting country to ensure food safety and compliance with sanitary and phytosanitary (SPS) measures. It is advisable to verify specific requirements with the customs authorities of the destination country.
Do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 030359?
Yes, trade agreements can significantly impact duty rates for HS code 030359. For instance, if the frozen fish originates from a country that is part of a Free Trade Agreement (FTA) with the importing country (e.g., USMCA for imports into the US, or an EU FTA for imports into the EU), preferential duty rates, often zero or reduced, may apply. To claim preferential treatment, importers must typically provide a valid certificate of origin and ensure the goods meet the rules of origin stipulated in the respective trade agreement. Always consult the specific terms of the relevant trade agreement.