HS 030391 Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal

Quick Answer: Livers, roes, milt, fish fins, heads, tails, maws, and other edible fish offal imported under HS 030391 enter the UK at 10.00%, the EU at 10.00%, and the US with a range of rates including Free and 44¢/kg. This classification encompasses a variety of fish by-products intended for human consumption, excluding whole fish or fillets. Importers should be aware of the varying tariff treatments across major markets, as highlighted by CustomTariffs data. Careful consideration of the specific product and destination country is crucial for accurate duty assessment and compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0303910000 — — —
0303911000 — — —
0303919000 10.00 % — —
0303919010 10.00 % — —
0303919020 10.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0303910000 — — —
0303911000 — — —
0303919000 10.00 % — —
0303919010 10.00 % — —
0303919020 10.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
030391 — — []
03039140 Free — —
0303914020 — — ["kg"]
0303914050 — — ["kg"]
0303914095 — — ["kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

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.

Which Trade Agreements Reduce Duties for HS 0303.91?

Imports of Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

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What products does HS 030391 cover?

This subheading covers various edible parts of fish, excluding the main flesh, that are not intended for direct human consumption as whole fish. According to the World Customs Organization's Harmonized System Nomenclature, this includes livers, roes (eggs), milt (sperm), fins, heads, tails, and maws (stomachs) of fish. These offal products are often used for animal feed, fishmeal production, or as ingredients in processed food items, and are specifically categorized under Heading 0303, which pertains to fish, chilled or frozen, excluding fish fillets and other fish meat of heading 0304.

What falls outside HS 030391?

The following products are excluded from HS 030391: whole fish (which would be classified under other headings within Chapter 03), fish fillets and other fish meat of heading 0304, and any fish offal that has been denatured or treated in a manner that renders it unfit for human consumption, unless specifically provided for elsewhere. For instance, fish heads intended for soup bases might fall under this code, but if they are processed into a specific product like fish head oil, a different classification would apply. Shellfish offal is also excluded and would be classified under Chapter 0306.

What are common classification mistakes for HS 030391?

A common error is misclassifying fish heads or fins that have been further processed or prepared. For example, if fish heads are boiled and then canned, they may no longer fall under the general category of "fish heads" and could be classified as a prepared or preserved fish product under Chapter 16. Additionally, confusion can arise with products like fish oil, which is typically classified under Chapter 15. Adherence to General Interpretative Rule 1 and Rule 3 is crucial to ensure correct classification based on the most specific description.

How should importers classify products under HS 030391?

The correct procedure for classifying products under HS 030391 involves a thorough examination of the product's form and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database. They should identify the specific fish species from which the offal originates and verify that the product is indeed fish offal as defined by the WCO. Documentation such as invoices, packing lists, and potentially laboratory analysis reports should be readily available to support the declared classification.

How is the duty calculated for products under HS 030391?

A shipment of 1,000 kilograms of frozen cod livers, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 030391. If the product were subject to a specific duty, the calculation would involve the rate per unit of quantity.

Which trade agreements reduce duties for HS 030391?

Several free trade agreements may reduce the applicable duty rate for HS 030391, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating fish and fish products can enter the United States, Canada, or Mexico duty-free. For example, fish roes originating from Canada and exported to the United States would benefit from a 0% duty rate. To claim this preference, a valid USMCA certification of origin is required, which can be a self-certified origin statement on commercial documents, provided by the exporter.

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Which HS Codes Are Related?

HS 030291 HS 030571 HS 030381 HS 030331 HS 030281 HS 030311

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 030391 (Edible fish offal)?

Import duty rates for HS code 030391 vary significantly by country and trade agreement. For example, under the U.S. Most Favored Nation (MFN) tariff, the rate is 0% (Free). However, other countries may have rates such as 10.00% ad valorem or specific rates like 44¢/kg. It is crucial to consult the specific tariff schedule of the importing country. For the EU, the TARIC database provides detailed rates, and for the UK, the UK Trade Tariff is the official source. Always verify the applicable rate for your specific import destination and origin.

How is the duty calculated for HS code 030391 if a specific rate applies, like 44¢/kg?

When a specific duty rate is applied, such as 44¢/kg for HS code 030391, the duty is calculated based on the net weight of the imported goods. For instance, if an importer brings in 1,000 kilograms of edible fish offal subject to a 44¢/kg duty, the total duty would be calculated as follows: 1,000 kg * $0.44/kg = $440.00. It's important to ensure accurate weight declarations to avoid discrepancies.

What documentation is typically required when importing edible fish offal under HS code 030391?

When importing edible fish offal (HS 030391), standard import documentation is required, which usually includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the type of fish offal, additional documents may be necessary. These can include a certificate of origin, health certificates or phytosanitary certificates issued by the competent authority of the exporting country, and potentially import permits. Always check the specific requirements of the destination country's customs authority.

Does HS code 030391 cover all types of fish offal, or are there specific exclusions?

HS code 030391 is specifically for 'Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal'. This means the offal must be intended for human consumption. Offal not fit for human consumption, or specific parts that are classified elsewhere (e.g., fish meal for animal feed), would not fall under this code. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further clarification on the scope of this heading.

How do trade agreements, like USMCA or EU trade deals, affect the duty rates for HS code 030391?

Trade agreements can significantly reduce or eliminate duties on goods traded between member countries. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods may benefit from preferential duty rates, potentially reducing them to Free. Similarly, the EU has numerous Free Trade Agreements (FTAs) with various countries that could grant preferential access for HS 030391. To claim preferential treatment, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the required proof of origin, such as a certificate of origin.