HS 030459 Other
Quick Answer: Fish fillets and other fish meat, whether or not minced, not elsewhere specified or included, imported under HS 030459 enters the UK at rates up to 14.00%, the EU at 15.00%, and the US at rates including 5.5¢/kg. This residual classification applies to fish meat that does not fit into more specific subheadings within Chapter 3, such as those for chilled, frozen, dried, salted, or smoked fish. Importers and customs brokers must carefully review the specific type and preparation of the fish meat to ensure accurate classification, as misclassification can lead to incorrect duty assessments. CustomTariffs aggregates this data, highlighting the need for precise documentation to navigate these varied tariff structures.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304590000 | — | — | — |
| 0304591000 | 8.00 % | — | — |
| 0304595000 | 0.00 % | — | — |
| 0304599000 | 14.00 % | — | — |
| 0304599010 | 14.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304599030 | 15.00 % | — | — |
| 0304599040 | 15.00 % | — | — |
| 0304599045 | 15.00 % | — | — |
| 0304590000 | — | — | — |
| 0304591000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 03045900 | Free | — | — |
| 0304590006 | — | — | ["kg"] |
| 0304590015 | — | — | ["kg"] |
| 0304590025 | — | — | ["kg"] |
| 0304590040 | — | — | ["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 030459 cover?
This subheading covers fish fillets and other fish meat, whether or not minced, of the fish specified in heading 0304, not elsewhere specified or included. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category applies to fish meat that does not fit into the more specific subheadings within 0304, such as those for cod, haddock, or flat fish. For instance, fillets of certain less common species of fish, or minced fish meat not specifically listed, would fall here, provided they meet the general criteria of heading 0304.
What falls outside HS 030459?
The following products are excluded from HS 030459: whole fish, fish heads, tails, and fins, as these are typically classified under other headings within Chapter 03. Additionally, fish products that have undergone significant processing beyond simple filleting or mincing, such as cooked, smoked, or preserved fish, are generally classified in Chapter 16. For example, canned tuna, even if minced, would not be classified here but rather under heading 1604.
What are common classification mistakes for HS 030459?
A common error is misclassifying minced fish meat that should otherwise fall under a more specific subheading if the species is identifiable and listed. For example, minced cod fillets should be classified under 0304.61, not 0304.59. Importers may also incorrectly classify fish products that have undergone minimal cooking or preservation, overlooking the specific exclusions outlined in Chapter 16 of the Harmonized System. Adherence to General Interpretative Rule 1 is crucial.
How should importers classify products under HS 030459?
The correct procedure for classifying products under HS 030459 involves a systematic review of the product's characteristics against the WCO Harmonized System Explanatory Notes and national tariff schedules. Importers must first identify the species of fish and the form of the product (e.g., fillet, minced). If the fish species is not specifically listed in a preceding subheading of 0304, and the product is indeed fish meat (whether minced or not), then 0304.59 is the appropriate classification. Consulting official tariff databases like the USITC HTS or EU TARIC is recommended.
How is the duty calculated for products under HS 030459?
A shipment of 100 kilograms of minced pollock 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 customs value ($500 USD × 10% = $50.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 0304.59.9000.
Which trade agreements reduce duties for HS 030459?
Several free trade agreements may reduce the applicable duty rate for HS 030459, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating fish products from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 030459 in the US?
For HS code 030459 in the United States, the Most Favored Nation (MFN) duty rate is 0.00%. However, importers should always verify the applicable duty rate based on the country of origin and any potential trade agreements. For instance, goods from Canada or Mexico under the USMCA may have preferential duty rates. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) maintained by the US International Trade Commission (USITC) for the most current and accurate information. For example, if a shipment of frozen fish fillets, not otherwise specified under 0304, has a declared value of $10,000 and weighs 5,000 kg, the duty calculation would be: 0.00% of $10,000 = $0.00.
How is HS code 030459 defined, and what types of fish products fall under 'Other'?
HS code 030459 covers 'Other' fish fillets and other fish meat, whether or not minced, fresh, chilled or frozen. This classification is a residual category, meaning it applies to fish fillets and meat that do not meet the specific criteria for other subheadings within 0304. This typically includes fillets or meat from fish species not explicitly listed in preceding subheadings, or fish meat prepared in a manner not otherwise specified. For example, minced fillets of a less common species of white fish, frozen, would likely fall under 030459 if not specifically classified elsewhere. Importers must ensure that the product does not fit into more specific HS codes within Chapter 3, such as those for specific fish species or preparation methods.
What documentation is typically required for importing goods under HS code 030459?
When importing goods classified under HS code 030459, standard import documentation is required. This includes a commercial invoice detailing the quantity, description, value, and country of origin of the fish products. A packing list is also essential. Depending on the country of import and the specific product, a certificate of origin may be necessary, especially if preferential duty rates are claimed under a trade agreement. For fish products, health certificates or phytosanitary certificates issued by the competent authority of the exporting country are often mandatory to ensure food safety and compliance with import regulations. Always consult the specific import requirements of the destination country's customs authority.
Which trade agreements commonly affect duty rates for HS code 030459?
Trade agreements can significantly impact the duty rates for HS code 030459. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) may provide duty-free access for qualifying fish products originating from Canada or Mexico. Similarly, the European Union's Common Customs Tariff (TARIC) lists various preferential rates for countries with which the EU has free trade agreements. The UK Trade Tariff also details preferential rates for goods from countries that have trade agreements with the United Kingdom. Importers should investigate if their country of origin has a specific trade agreement with the destination country that offers reduced or zero duties for products under this HS code.
How is the duty calculated for HS code 030459 if it has a specific per-kilogram rate, like 5.5¢/kg?
If HS code 030459 carries a specific duty rate, such as 5.5¢/kg (cents per kilogram), the duty is calculated based on the net weight of the imported goods. For example, if a shipment of frozen fish fillets (not otherwise specified) weighs 10,000 kg net and the applicable duty rate is 5.5¢/kg, the total duty would be calculated as follows: 10,000 kg * 5.5¢/kg = 55,000¢. To convert this to US dollars, divide by 100: 55,000¢ / 100 = $550.00. It is important to note that some HS codes may have compound duties (a combination of ad valorem and specific rates), and the specific rate applied depends on the tariff schedule of the importing country. Always confirm the exact duty calculation method with the relevant customs authority or a licensed customs broker.