HS 030443 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
Quick Answer: Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) imported under HS 030443 enters the UK at 18.00%, the EU at 18.00%, and the US at 5.5¢/kg for certain types, with others entering duty-free. This classification specifically covers chilled or frozen flat fish fillets, whether or not minced, belonging to families such as plaice, flounder, sole, and turbot. Importers should be aware of potential variations in specific subheadings within the US tariff schedule. According to CustomTariffs data, while the EU and UK maintain a consistent ad valorem duty, the US employs a combination of specific and ad valorem duties depending on the exact product and its preparation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304430000 | 18.00 % | — | — |
| 0304430010 | 18.00 % | — | — |
| 0304430090 | 18.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304430000 | 18.00 % | — | — |
| 0304430010 | 18.00 % | — | — |
| 0304430090 | 18.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 03044300 | Free | — | — |
| 0304430015 | — | — | ["kg"] |
| 0304430025 | — | — | ["kg"] |
| 0304430010 | — | — | ["kg"] |
| 0304430020 | — | — | ["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 030443 cover?
This subheading covers fresh, chilled, or frozen fillets of flat fish, specifically those belonging to the families Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes species commonly known as turbot, sole, flounder, halibut, and plaice, provided they are presented as fillets and meet the temperature criteria of heading 0304. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on the anatomical presentation as fillets.
What falls outside HS 030443?
The following products are excluded from HS 030443: whole flat fish, fish steaks, and other fish cuts not specifically classified as fillets. Additionally, flat fish that have undergone any form of processing beyond chilling or freezing, such as cooking, smoking, or drying, are classified under different headings. For instance, cooked flat fish fillets would typically fall under heading 1604, and whole smoked flat fish would be classified in heading 0305.
What are common classification mistakes for HS 030443?
A common error is misinterpreting the definition of "fillets" as per 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. Importers may incorrectly classify fish steaks or portions that are not true fillets, or they might include flat fish species not listed within the specified families. Furthermore, confusion can arise if the fish has undergone minor preservation treatments not covered by heading 0304, leading to misclassification under headings for preserved fish.
How should importers classify products under HS 030443?
The correct procedure for classifying products under HS 030443 involves a thorough examination of the product's presentation and species. Importers and customs brokers must verify that the product consists of fillets of flat fish from the specified families (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae). Confirmation of the fish's condition (fresh, chilled, or frozen) is also crucial. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and referencing the WCO HS Explanatory Notes will ensure accurate classification.
How is the duty calculated for products under HS 030443?
A shipment of 100 kilograms of frozen sole fillets, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($500 USD × 10% = $50.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 030443. Note that specific countries may have different rates or require additional documentation.
Which trade agreements reduce duties for HS 030443?
Several free trade agreements may reduce the applicable duty rate for HS 030443, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating flat fish fillets from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, preferential rates may be available for products originating from countries with Generalized System of Preferences (GSP) status, often requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the importing jurisdiction's trade agreements.
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FAQ
What are the import duty rates for HS code 030443 (flat fish)?
The Most Favored Nation (MFN) duty rate for HS code 030443, covering fresh or chilled fillets of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), is 18.00% ad valorem in the United States. However, preferential duty rates may apply under various trade agreements. For example, imports from Canada and Mexico under the United States-Mexico-Canada Agreement (USMCA) may be eligible for duty-free entry, provided they meet the rules of origin. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) and relevant trade agreements for the most accurate and up-to-date tariff information.
How is the duty for HS code 030443 calculated, and can you provide an example?
The duty for HS code 030443 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if you import 1,000 kg of chilled flat fish fillets with a declared customs value of $5,000 USD, and the MFN duty rate is 18.00%, the duty calculation would be: $5,000 (value) × 18.00% (duty rate) = $900 USD. In some cases, specific rates (e.g., per kilogram) may also apply or be combined with ad valorem rates. Always verify the specific duty calculation method for your import scenario.
What documentation is typically required for importing flat fish under HS code 030443?
When importing flat fish under HS code 030443, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, specific to fish products, you will likely need a Shipper's Export Declaration (if applicable), and potentially a Catch Certificate or proof of origin to substantiate any claims for preferential duty treatment under trade agreements. Health certificates and compliance with FDA (Food and Drug Administration) regulations for food safety are also critical. Consult with U.S. Customs and Border Protection (CBP) and the FDA for a comprehensive list of requirements.
What are the key classification criteria for HS code 030443, and what distinguishes it from other fish codes?
HS code 030443 specifically covers 'Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)' that are fresh or chilled, and presented as fillets. The key classification criteria are: 1) The species of fish must belong to one of the specified families of flat fish. 2) The product must be in 'fillet' form, meaning it has been cut into pieces but retains the characteristic shape of the fish's fillet, without bones or skin (unless specifically noted otherwise in the tariff notes). 3) The condition must be 'fresh or chilled'. This code distinguishes itself from other codes for whole fish, other fish cuts, or fish that is frozen, dried, or salted. For example, whole flat fish would fall under Chapter 03, but a different subheading based on their condition and presentation.
Which common trade agreements might offer preferential duty rates for HS code 030443 imports into the US?
Several trade agreements can provide preferential duty rates for HS code 030443 imports into the United States. The most prominent is the United States-Mexico-Canada Agreement (USMCA), which often allows for duty-free entry for qualifying goods originating from Canada or Mexico. Other agreements, such as those with Chile (USCFTA) or Australia, might also offer reduced or zero duty rates depending on the specific product and its origin. Importers must ensure that the flat fish meet the respective agreement's rules of origin to claim preferential treatment. Verification of eligibility and required documentation (like Certificates of Origin) is essential.