HS 030483 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

Quick Answer: Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) imported under HS 030483 enters the UK at 6.00%, the EU at 7.50%, and the US at Free or 2.8¢/kg. This HS code specifically covers flatfish, a category of fish characterized by their flattened bodies and eyes that are on one side of their heads, such as flounder, sole, and halibut. Importers should be aware that duty rates can vary significantly by jurisdiction and may depend on the specific type of flatfish and its presentation (e.g., fresh, chilled, frozen). CustomTariffs aggregates this data, highlighting the importance of precise classification and jurisdictional tariff research for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0304830000
0304831000 6.00 %
0304833000 6.00 %
0304835000 14.00 %
0304839000 14.00 %

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0304830000
0304831000 7.50 %
0304833000 7.50 %
0304835000 15.00 %
0304839000 15.00 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
03048310 Free
0304831015 ["kg"]
0304831020 ["kg"]
0304831030 ["kg"]
03048350 Free

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 to Classify This HS Code?

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What products does HS 030483 cover?

This subheading covers fresh, chilled, or frozen fillets of flat fish belonging to the families Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. According to the World Customs Organization's Harmonized System Nomenclature, this includes species commonly known as flounder, sole, turbot, and halibut. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, specifying that the fish must be presented as fillets, whether or not they contain bones, and are intended for human consumption.

What falls outside HS 030483?

The following products are excluded from HS 030483: whole flat fish, fish steaks, and other pieces of flat fish that are not fillets. Also excluded are flat fish that have undergone further processing beyond simple chilling or freezing, such as cooking, smoking, or drying, which would typically be classified under other headings like 030487 (for smoked fish) or 1604 (prepared or preserved fish). Live flat fish are classified under Chapter 0301, and fish roe under Chapter 0302.

What are common classification mistakes for HS 030483?

A common error is misclassifying flat fish fillets that have been subjected to minor preservation treatments beyond chilling or freezing, such as being packed in brine or lightly salted. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product is not merely chilled or frozen but has undergone a process that alters its nature significantly, it may fall under a different heading, such as 1604, rather than remaining in Chapter 03.

How should importers classify products under HS 030483?

The correct procedure for classifying products under HS 030483 involves a detailed examination of the product's form and processing. Importers and customs brokers must verify that the product consists of fillets of the specified flat fish families and that it is presented in a fresh, chilled, or frozen state. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes from the WCO are crucial steps to ensure accurate classification.

How is the duty calculated for products under HS 030483?

A shipment of 1,000 kg of frozen sole fillets, declared at a customs value of $10,000 USD, would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% × $10,000 USD = $1,000.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 030483.00.00.

Which trade agreements reduce duties for HS 030483?

Several free trade agreements may reduce the applicable duty rate for HS 030483, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, originating flat fish fillets from Canada or Mexico can enter the US duty-free. For CPTPP, originating products from countries like Vietnam or Japan may also benefit from preferential rates, potentially reaching Free. Documentation required typically includes a self-certified origin statement for USMCA or a certificate of origin for CPTPP, depending on the specific rules of origin and jurisdiction.

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FAQ

What are the general import duty rates for HS code 030483 (Flat fish)?

Import duty rates for HS code 030483, covering fresh, chilled, or frozen fillets of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), vary by importing country. For instance, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is typically 6.00% ad valorem. In the European Union, the TARIC system may show rates such as 7.50% ad valorem for certain origins, while the UK Trade Tariff might list rates like 14.00% ad valorem. Always consult the specific tariff schedule of the destination country for the definitive rate applicable to your shipment's origin.

How is the duty calculated for HS 030483 if the duty is a combination of ad valorem and specific rates?

Some countries may apply a combination of ad valorem (based on value) and specific (based on weight) duties. For example, if a country applies a rate of 7.50% ad valorem AND 2.8¢/kg for HS 030483, the duty calculation would be as follows: Suppose you import 1,000 kg of flat fish fillets valued at $5,000 USD. The ad valorem duty would be $5,000 USD * 7.50% = $375 USD. The specific duty would be 1,000 kg * 2.8¢/kg = 28,000¢, which converts to $280 USD. The total duty would be $375 USD + $280 USD = $655 USD. Always verify the exact duty calculation method and rates with the official tariff database of the importing country.

What are the key classification criteria for HS code 030483?

HS code 030483 specifically applies to fillets of flat fish belonging to the families Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. Key classification criteria include: 1. Species: The fish must be a recognized species within the listed families (e.g., sole, flounder, turbot, halibut). 2. Form: The product must be in the form of fillets, whether fresh, chilled, or frozen. This excludes whole fish, fish steaks, or other cuts. 3. Absence of Bones and Skin: Generally, fillets are understood to be boneless and skinless, though specific customs rulings may clarify minor exceptions. Proper identification of the fish species and confirmation of its filleted form are crucial for accurate classification.

Are there preferential duty rates available for HS code 030483 under trade agreements?

Yes, preferential duty rates for HS code 030483 are often available under various Free Trade Agreements (FTAs) and other preferential trade schemes. For example, shipments originating from countries that are signatories to the EU's FTAs might benefit from reduced or zero duty rates under the TARIC system. Similarly, goods from countries with preferential trade relationships with the United States or the United Kingdom may qualify for lower rates, sometimes even 'Free' entry. To claim preferential treatment, importers must ensure they possess valid proof of origin documentation, such as a EUR.1 certificate or an origin declaration on the invoice, as stipulated by the specific trade agreement. Consult the relevant trade agreement and the importing country's customs authority for eligibility and documentation requirements.

What documentation is typically required for importing flat fish fillets under HS code 030483?

Beyond standard import documentation like a commercial invoice, packing list, and bill of lading, importing fish products under HS code 030483 often requires specific health and origin-related documents. These may include: 1. Health Certificate/Phytosanitary Certificate: Issued by the competent authority of the exporting country, certifying that the fish is fit for human consumption and meets health standards. 2. Proof of Origin: Essential for claiming preferential duty rates under trade agreements. This could be a Certificate of Origin, an EUR.1 movement certificate, or an origin declaration. 3. Catch Certificate (if applicable): For certain seafood imports, documentation proving the legal origin of the catch may be required to combat illegal, unreported, and unregulated (IUU) fishing. 4. Fishery Products Inspection Certificate: Some countries require specific inspections and certifications for fishery products. Always verify the precise documentation requirements with the customs authority and food safety agencies of the destination country well in advance of shipment.