HS 030455 Toothfish (Dissostichus spp.)
Quick Answer: Toothfish (Dissostichus spp.) imported under HS 030455 enters the UK at 14.00%, the EU at 15.00%, and the US at Free or 5.5¢/kg. This HS code specifically covers fresh, chilled, or frozen toothfish, also known as Patagonian toothfish or Chilean sea bass, belonging to the genus *Dissostichus*. Importers should be aware that due to the high value and sometimes complex sourcing of toothfish, accurate species identification and origin documentation are crucial for customs clearance. According to CustomTariffs data, duty rates can vary significantly by destination, making pre-importation tariff research essential for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304550000 | 14.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304550000 | 15.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304550000 | 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 030455 cover?
This subheading covers frozen fish fillets of toothfish (genus *Dissostichus* spp.), commonly known as Patagonian toothfish or Chilean sea bass. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to the flesh of these specific fish species, whether or not they are deboned or skinless, provided they are presented in a frozen state. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the genus *Dissostichus* for this specific tariff line.
What falls outside HS 030455?
The following products are excluded from HS 030455: toothfish that are not frozen, such as fresh or chilled fillets (which would fall under HS 030489); toothfish presented as whole fish, heads, tails, or other parts not classified as fillets (typically found in HS 0303 or 030489); and toothfish that have undergone further processing beyond freezing, such as cooking, smoking, or drying, which would be classified under different headings such as 030489 or 1604. Products from other fish species, even if similar in appearance or market, are also excluded.
What are common classification mistakes for HS 030455?
A common error is misclassifying frozen toothfish fillets based on their common market name, "Chilean sea bass," without verifying the scientific genus (*Dissostichus* spp.) as required by the Harmonized System. Another mistake involves confusing frozen fillets with other forms of toothfish, such as whole frozen fish or frozen pieces, which are classified under different subheadings within Chapter 03. Adherence to 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, is crucial.
How should importers classify products under HS 030455?
The correct procedure for classifying frozen toothfish fillets under HS 030455 involves confirming that the product is indeed the flesh of fish belonging to the genus *Dissostichus* and that it is presented in a frozen state. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to verify the precise wording of the subheading. Obtaining a detailed product description from the supplier, including the scientific name of the fish and its presentation form, is essential for accurate classification.
How is the duty calculated for products under HS 030455?
A shipment of 100 kilograms of frozen Patagonian toothfish fillets, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10.0% ad valorem, applied to the declared customs value: 10.0% × $1,500 USD = $150.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for HS code 030455.
Which trade agreements reduce duties for HS 030455?
Several free trade agreements may reduce the applicable duty rate for HS 030455, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying toothfish originating from Canada or Mexico can be imported duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP) programs offered by importing nations, often requiring a GSP Form A certificate.
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FAQ
What are the import duty rates for HS code 030455 (Toothfish)?
The Most Favored Nation (MFN) duty rate for HS 030455, covering Toothfish (Dissostichus spp.), fresh or chilled, is 14.00% ad valorem in the United States. For the European Union, the TARIC system indicates a rate of 15.00% ad valorem. In the United Kingdom, the duty is listed as Free. It is crucial to verify the specific rates applicable to your country of import and any potential preferential agreements.
How is the duty calculated for HS 030455, and can you provide an example?
The duty for HS 030455 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if importing 1,000 kg of toothfish valued at $10,000 USD into the United States, and assuming the MFN duty rate of 14.00%, the calculation would be: $10,000 (value) × 0.14 (duty rate) = $1,400 USD in duties. Some countries may also have specific per-kilogram duties, as indicated by rates like 5.5¢/kg for certain classifications, which would be calculated as: 1,000 kg × $0.055/kg = $55 USD. Always confirm the applicable duty basis (ad valorem, specific, or compound) for your import destination.
What documentation is typically required for importing Toothfish under HS code 030455?
Importers and customs brokers should be prepared to provide a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin is often required to determine eligibility for preferential duty rates. Depending on the importing country's regulations, specific health certificates, catch certificates, or permits from the relevant fisheries management authority (e.g., CCAMLR for Antarctic Toothfish) may be mandatory to ensure compliance with conservation and trade regulations.
Are there preferential duty rates available for HS code 030455 under trade agreements?
Yes, preferential duty rates may apply to HS code 030455 depending on the trade agreements between the exporting and importing countries. For example, goods originating from countries with Free Trade Agreements (FTAs) with the United States, the EU, or the UK may benefit from reduced or zero duty rates. Importers must ensure they meet the Rules of Origin criteria stipulated in each trade agreement and possess the necessary proof of origin documentation, such as a Certificate of Origin, to claim these preferential treatments.
What are the key criteria for classifying fish as Toothfish (Dissostichus spp.) under HS code 030455?
HS code 030455 specifically covers 'Toothfish (Dissostichus spp.)'. The primary classification criterion is the scientific genus, Dissostichus. This genus includes species commonly known as Patagonian toothfish (Dissostichus eleginoides) and Antarctic toothfish (Dissostichus mawsoni). The product must be presented fresh or chilled. Frozen toothfish would fall under a different HS code (typically 030489). Accurate identification of the species and confirmation of its fresh or chilled state are critical for correct classification, preventing potential penalties for misdeclaration.