HS 030399 Other
Quick Answer: Fish, not elsewhere specified, imported under HS 030399 enters the UK and EU at 10.00% ad valorem, and the US at 44¢/kg under the MFN rate. This residual classification applies to frozen fish, not otherwise specified in Chapter 03 of the Harmonized System, that do not fit into more specific subheadings. Importers and customs brokers should exercise caution, as the broad nature of this code necessitates careful review of the specific product against the WCO's Explanatory Notes and national tariff schedules to ensure accurate classification and avoid potential penalties. According to CustomTariffs data, the significant ad valorem duty in the UK and EU contrasts with the US specific duty, requiring distinct compliance strategies.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303990000 | 10.00 % | — | — |
| 0303990010 | 10.00 % | — | — |
| 0303990015 | 10.00 % | — | — |
| 0303990020 | 10.00 % | — | — |
| 0303990025 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303990000 | 10.00 % | — | — |
| 0303990045 | 10.00 % | — | — |
| 0303990050 | 10.00 % | — | — |
| 0303990055 | 10.00 % | — | — |
| 0303990060 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0303990000 | 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 030399 cover?
This subheading covers fish, excluding fillets and other fish meat of heading 0304, which are not whole, heads, tails, or pieces, and are not otherwise specified within heading 0303. According to the World Customs Organization's Harmonized System Nomenclature, this residual category is for fish of the orders listed in heading 0303 that do not fit into the more specific subheadings, such as those for herring, cod, or flatfishes. The US International Trade Commission (USITC) HTS and the EU's TARIC database confirm this residual nature, applying it to various species not explicitly enumerated elsewhere in the heading.
What falls outside HS 030399?
The following products are excluded from HS 030399: all fish that are fresh or chilled, fish that are frozen but have been cooked or are in brine, and fish that have been processed in any way beyond simple freezing or preservation. Specifically, fillets and other fish meat of heading 0304, crustaceans, mollusks, and aquatic invertebrates are classified under different chapters. For instance, whole frozen cod (0303.63) would be classified under 0303.63, not 030399, and fish fingers would fall under Chapter 16 as prepared foodstuffs.
What are common classification mistakes for HS 030399?
A common error is misclassifying fish products that have undergone minimal processing or are intended for further preparation. For example, fish that have been lightly salted or dried, but not to the extent of preservation as described in Chapter 20, might be incorrectly placed here. According to General Interpretative Rule 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also mistakenly include fish meat or fillets under this code, which are specifically provided for in heading 0304.
How should importers classify products under HS 030399?
The correct procedure for classifying products under HS 030399 involves a thorough review of the product's exact form and state of preservation. Importers must first confirm that the fish belongs to the orders enumerated in heading 0303 and is not fresh or chilled. Next, they must verify that the product is not specifically listed in any other subheading of 0303, such as whole, headless, or in pieces. If the fish meets these criteria and is not otherwise classified, then 030399 is the appropriate code. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial.
How is the duty calculated for products under HS 030399?
A shipment of 1,000 kilograms of frozen whole hake, not otherwise specified, 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 value: 5.0% × $3,000 = $150.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 0303.99.90.00, which is the specific US classification for "Other" fish under 0303.
Which trade agreements reduce duties for HS 030399?
Several free trade agreements may reduce the applicable duty rate for HS 030399, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, originating fish from Canada or Mexico can enter the US duty-free. For CPTPP, originating fish from countries like Vietnam could also benefit from preferential rates, potentially Free. Documentation typically required includes a self-certified origin statement for USMCA and a certificate of origin for CPTPP, depending on the specific country and its implementing regulations.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What specific types of fish fall under HS code 030399?
HS code 030399 is a residual category for 'Other' fish, excluding those specifically enumerated in the preceding subheadings of Chapter 0303. This typically includes fish that do not fit into more specific classifications within the chapter, such as certain species of freshwater fish, or fish that have undergone minimal processing not covered by other headings. Importers must ensure that the fish in question is not classifiable under more specific HS codes before utilizing 030399.
What are the typical duty rates for HS code 030399 in major markets like the US, EU, and UK?
Duty rates for HS code 030399 can vary significantly by country. For example, in the United States, the Most Favored Nation (MFN) duty rate is often 0% for many fish under this category, but specific tariffs can apply based on country of origin. In the European Union, under the TARIC system, duty rates can range from 0% to 10% ad valorem, with specific rates dependent on the country of origin and any applicable trade agreements. The UK Trade Tariff also shows varying rates, often around 0% or low ad valorem percentages, but it's crucial to consult the specific tariff schedule for the importing country and the origin of the goods. For instance, some fish might have a duty rate of 44¢/kg in certain jurisdictions.
How is the duty calculated for HS code 030399 when a specific rate like 44¢/kg applies?
When a specific duty rate, such as 44¢/kg, is applied to HS code 030399, the duty is calculated based on the net weight of the imported fish. For example, if a shipment of 1,000 kilograms of fish classified under 030399 is subject to a duty of 44¢/kg, the total duty would be 1,000 kg * $0.44/kg = $440.00. It is essential to verify if the duty is calculated on gross or net weight as specified by the importing country's customs authority. Some countries may also apply a combination of ad valorem and specific duties.
What documentation is typically required for importing goods classified under HS code 030399?
Standard import documentation for HS code 030399 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, additional documents may be required, such as a certificate of origin to claim preferential duty rates under trade agreements. Health certificates or phytosanitary certificates may also be necessary to ensure the fish meets the importing country's food safety and health regulations. Importers should consult the specific import requirements of the destination country's customs authority.
Do preferential trade agreements significantly impact the duty rates for HS code 030399?
Yes, preferential trade agreements can significantly impact duty rates for HS code 030399. For example, under agreements like the USMCA (United States-Mexico-Canada Agreement) or various EU Free Trade Agreements, fish originating from member countries may be eligible for reduced or duty-free entry. To benefit from these preferential rates, importers must ensure that the fish meets the rules of origin stipulated in the relevant trade agreement and provide the necessary proof of origin, such as a certificate of origin. It is crucial to verify the specific provisions of applicable trade agreements with the customs authorities of the importing country.