HS 030383 Toothfish (Dissostichus spp.)
Quick Answer: Toothfish (Dissostichus spp.) imported under HS 030383 enters the UK at 14.00%, the EU at 15.00%, and the US at Free or 2.2¢/kg. This code specifically covers frozen toothfish, also known as Patagonian toothfish or Chilean sea bass, which are deep-sea fish prized for their white, flaky flesh. Importers should note that while the US offers duty-free entry for this product, significant ad valorem duties apply in the UK and EU. According to CustomTariffs data, accurate classification is crucial for ensuring compliance with these varying tariff structures.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303830000 | 14.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303830000 | 15.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303830000 | 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 030383 cover?
This subheading covers frozen toothfish, specifically of the genus *Dissostichus*, commonly known as Patagonian toothfish and Antarctic toothfish. According to the World Customs Organization's Harmonized System Nomenclature, this classification is for fish of the family Nototheniidae, excluding livers, roes, and milt. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this code is exclusively for frozen toothfish, irrespective of whether they are whole, in fillets, or other forms, provided they are presented in a frozen state.
What falls outside HS 030383?
The following products are excluded from HS 030383: fresh or chilled toothfish, which would be classified under HS 0302. Additionally, toothfish products that have undergone processing beyond freezing, such as canning, drying, or smoking, are also excluded and would fall under different HS codes within Chapter 03 or other chapters depending on the specific processing. Livers, roes, and milt of toothfish, even if frozen, are also separately classified, typically under HS 030399 or related subheadings for fish products not elsewhere specified.
What are common classification mistakes for HS 030383?
A common error is misclassifying fresh or chilled toothfish under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify processed toothfish products, such as smoked or canned toothfish, under HS 030383, failing to recognize that these further processing steps necessitate classification under more specific headings or subheadings that account for the method of preparation.
How should importers classify products under HS 030383?
The correct procedure for classifying frozen toothfish under HS 030383 involves verifying that the product is indeed toothfish (*Dissostichus spp.*) and that it is presented in a frozen state. 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 wording of the subheading. Reviewing product specifications, invoices, and any available laboratory analyses to confirm species and condition is crucial for accurate declaration.
How is the duty calculated for products under HS 030383?
A shipment of 1,000 kilograms of frozen Patagonian toothfish fillets, declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 10% = $1,500.00). This rate is published in the USITC Harmonized Tariff Schedule under HTS subheading 030383.00.00.
Which trade agreements reduce duties for HS 030383?
Several free trade agreements may reduce the applicable duty rate for HS 030383, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating toothfish from Canada or Mexico may enter the United States duty-free, provided a valid origin declaration is submitted. For goods originating in countries benefiting from the Generalized System of Preferences (GSP), a GSP Form A may be required to claim preferential duty rates, which can also be "Free" for certain developing nations, depending on the importing country's specific GSP program and the origin of the toothfish.
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FAQ
What are the typical import duty rates for HS code 030383 (Toothfish)?
Import duty rates for HS code 030383 (Toothfish, excluding fillets and other fish meat of heading 0303.9) vary significantly by importing country and trade agreement. For example, under the U.S. Most Favored Nation (MFN) tariff, the rate is 0% ad valorem. In contrast, the European Union's TARIC system may list rates such as 7.5% ad valorem for certain origins. Always consult the specific tariff schedule of the importing country for the applicable duty rate.
How is the import duty for Toothfish (HS 030383) calculated, and can you provide an example?
The duty calculation depends on the specific rate applied. If it's an ad valorem rate (a percentage of the value), the formula is: Duty = CIF Value × Ad Valorem Rate. If it's a specific rate (per unit of weight or volume), the formula is: Duty = Quantity × Specific Rate. For example, if Toothfish is imported into a country with a 5% ad valorem duty and the CIF (Cost, Insurance, and Freight) value is $10,000, the duty would be $10,000 × 0.05 = $500. If the duty were a specific rate of $0.20/kg and 5,000 kg were imported, the duty would be 5,000 kg × $0.20/kg = $1,000.
What documentation is typically required for importing Toothfish under HS code 030383?
Standard documentation for importing Toothfish (HS 030383) includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the importing country's regulations and any specific trade agreements, additional documents may be required. This could include catch certificates or import permits issued by the relevant fisheries or environmental authorities to ensure compliance with conservation and sustainability measures, particularly for species like Toothfish which are subject to international management regimes.
Are there preferential duty rates available for Toothfish (HS 030383) under trade agreements?
Yes, preferential duty rates may be available for Toothfish (HS 030383) depending on the country of origin and the trade agreements in place between the exporting and importing countries. For instance, imports from countries that are beneficiaries of Free Trade Agreements (FTAs) with the United States, the European Union, or the United Kingdom may qualify for reduced or eliminated duties. To claim preferential treatment, importers typically need to provide a valid Certificate of Origin demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement.
What are the key classification criteria for HS code 030383 (Toothfish)?
HS code 030383 specifically covers 'Toothfish (Dissostichus spp.)', excluding fillets and other fish meat of heading 0303.9. The primary classification criterion is the species of fish. 'Dissostichus spp.' refers to the Patagonian toothfish (Dissostichus eleginoides) and the Antarctic toothfish (Dissostichus mawsoni). Importers must ensure that the fish being imported are indeed of these specific species. Documentation such as scientific names on invoices or species identification certificates may be necessary to confirm correct classification, especially if challenged by customs authorities.