HS 030475 Alaska Pollock (Theragra chalcogramma)

The import duty rates for HS code 030475, covering Alaska Pollock (Theragra chalcogramma), vary by importing country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 12.00% ad valorem. However, preferential rates may apply. For instance, under the Generalized System of Preferences (GSP), certain developing countries may have duty-free access. It is crucial to consult the specific tariff schedule of the destination country, such as the USITC's HTS, the EU's TARIC database, or the UK Trade Tariff, to determine the applicable duty rate based on the country of origin and any existing trade agreements.

The duty calculation for HS code 030475 typically depends on whether the duty is assessed on an ad valorem basis (a percentage of the value) or a specific rate (per unit of weight or volume). For example, if the MFN duty rate for Alaska Pollock fillets (HS 030475) into the United States is 12.00% ad valorem, and an importer declares a shipment valued at $10,000 USD, the calculated duty would be $1,200 USD (12.00% of $10,000). If a specific duty rate applies, such as 2.8¢/kg, the duty would be calculated by multiplying the rate by the net weight of the goods in kilograms.

HS code 030475 specifically covers 'Alaska Pollock (Theragra chalcogramma), whether or not frozen, excluding fillets and other fish meat of heading 0304.' The primary classification criterion is the species of fish: Theragra chalcogramma. It is important to distinguish this code from other codes within heading 0304, which cover fish fillets and other fish meat. If the product is Alaska Pollock but is presented as fillets or other meat (e.g., minced), it would be classified under a different subheading within 0304, such as 030489 for other fish fillets and other fish meat. Documentation such as a species identification certificate or a bill of lading clearly stating the species is often required.

Importing Alaska Pollock under HS code 030475 generally requires standard customs documentation, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the product's condition (e.g., fresh, frozen), specific health and sanitary certificates may be mandatory. For example, the US Food and Drug Administration (FDA) requires seafood importers to comply with specific regulations, which may include prior notice of imported food shipments. A certificate of origin is also crucial for determining applicable duty rates and ensuring compliance with trade agreements. Importers should verify the exact requirements with the customs authority of the destination country.

Trade agreements can significantly reduce or eliminate duties on Alaska Pollock (HS 030475). For example, the United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico (USMCA), and preferential trade programs like the Generalized System of Preferences (GSP) for certain developing nations. The European Union also has numerous Free Trade Agreements with partner countries that may grant preferential access. To leverage these agreements, importers must ensure the Alaska Pollock originates from a country that is a beneficiary of such an agreement. A valid Certificate of Origin, issued by the competent authority in the exporting country, is typically required to prove the origin and claim preferential treatment. Importers and customs brokers should consult the specific text of the relevant trade agreement and the importing country's customs regulations to confirm eligibility and documentation requirements.