HS 030446 Toothfish (Dissostichus spp.)
Quick Answer: Toothfish (Dissostichus spp.) imported under HS 030446 enters the UK at 18.00%, the EU at 18.00%, and the US at 5.5¢/kg (or free for certain quantities). This HS code specifically covers fresh or chilled fillets of toothfish, commonly known as Chilean sea bass or Patagonian toothfish. Importers should be aware of potential quota limitations and specific import documentation requirements, especially for the US market. CustomTariffs aggregates this data, highlighting the varying duty structures across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304460000 | 18.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304460000 | 18.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304460000 | 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 030446 cover?
This subheading covers frozen fillets of toothfish (Dissostichus spp.), specifically including both Dissostichus eleginoides (Patagonian toothfish) and Dissostichus mawsoni (Antarctic toothfish). According to the World Customs Organization's Harmonized System Nomenclature, this classification is for fish of the family Nototheniidae, presented in a frozen state, and specifically excludes whole fish or other forms. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the species and the frozen fillet presentation.
What falls outside HS 030446?
The following products are excluded from HS 030446: fresh or chilled toothfish fillets (which would fall under HS 030489), whole frozen toothfish (classified under HS 030389), toothfish prepared or preserved in any way other than frozen fillets (e.g., smoked, salted, or canned, which would be classified in Chapter 16), and fillets of other fish species. For instance, frozen cod fillets would be classified under HS 030487, not HS 030446, highlighting the importance of species identification.
What are common classification mistakes for HS 030446?
A common error is misclassifying frozen toothfish fillets based on their origin or market name rather than their scientific classification and presentation. For example, mistaking them for other white fish or incorrectly classifying them if they are not strictly fillets. General Rule of Interpretation (GRI) 1 emphasizes that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also err by not distinguishing between frozen fillets and other frozen fish products.
How should importers classify products under HS 030446?
The correct procedure for classifying frozen toothfish fillets under HS 030446 involves verifying the species of fish and its presentation. Importers and customs brokers must confirm that the product is indeed toothfish (Dissostichus spp.) and that it is presented as frozen fillets. Reviewing the product's technical specifications, invoices, and any available scientific documentation is crucial. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, will confirm the correct subheading and any specific notes.
How is the duty calculated for products under HS 030446?
A shipment of 1,000 kg 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 for HS code 030446. Note that specific countries may have different rates under preferential trade agreements.
Which trade agreements reduce duties for HS 030446?
Several free trade agreements may reduce the applicable duty rate for HS 030446, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries. Documentation required typically includes a self-certified origin declaration for USMCA or a GSP Form A for GSP beneficiaries, depending on the importing country's specific requirements.
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FAQ
What are the import duty rates for HS code 030446 (Toothfish)?
Import duty rates for HS code 030446, which covers 'Toothfish (Dissostichus spp.), fresh or chilled, fillets and other meat of fish, whether or not minced, excluding fillets of subheading 0304.99', vary by importing country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 0% (Free). The European Union, under TARIC, often has rates around 18.00% ad valorem for certain origins, though preferential rates may apply. The United Kingdom's Trade Tariff also shows varying rates, potentially around 5.5¢/kg for certain imports. Always consult the specific tariff schedule of the destination country for the definitive rate applicable to your shipment's origin.
How is the duty for HS 030446 calculated, and can you provide an example?
The duty calculation for HS code 030446 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit of weight). For instance, if a shipment of toothfish fillets is imported into a country with a 5.5¢/kg duty rate, and the shipment weighs 1000 kg, the duty would be calculated as: 1000 kg * $0.055/kg = $55.00. If the duty were 18.00% ad valorem, and the customs value of the shipment was $10,000, the duty would be: $10,000 * 0.18 = $1,800.00. It is crucial to confirm the applicable duty basis (ad valorem or specific) and rate from the destination country's tariff.
What are the key classification criteria for HS code 030446?
HS code 030446 specifically covers 'Toothfish (Dissostichus spp.)'. The key classification criteria are: 1. Species: The fish must be identified as belonging to the genus Dissostichus (commonly known as Patagonian toothfish or Antarctic toothfish). 2. Condition: The product must be fresh or chilled. 3. Form: It must be in the form of fillets or other fish meat, excluding minced products that fall under other subheadings. Accurate species identification and confirmation of the product's condition and form are essential for correct classification.
What documentation is typically required for importing HS 030446 (Toothfish)?
Importing HS code 030446 typically requires standard customs documentation, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, due to the nature of seafood, a health certificate or sanitary certificate issued by the competent authority of the exporting country is usually mandatory. Depending on the importing country and the origin of the toothfish, specific permits, licenses, or catch certificates may be required to ensure compliance with fisheries regulations and prevent illegal, unreported, and unregulated (IUU) fishing. Importers should verify these specific requirements with the customs authorities and relevant fisheries management bodies of the destination country.
Do common trade agreements offer preferential duty rates for HS 030446?
Yes, common trade agreements can significantly impact duty rates for HS code 030446. For example, if toothfish originates from a country that has a Free Trade Agreement (FTA) with the importing nation (e.g., the US-Australia FTA, or agreements the EU has with various partners), it may qualify for reduced or zero duty rates, provided the importer can supply a valid Certificate of Origin demonstrating compliance with the agreement's rules of origin. It is imperative for importers to investigate existing FTAs between the exporting country and the destination country and to obtain the necessary proof of origin to claim preferential treatment.