HS 030491 Other, frozen
Quick Answer: Fish fillets and other fish meat, not otherwise specified, imported frozen, enters the UK at 6.00%, the EU at 7.50%, and the US with rates varying from Free to 6% ad valorem or 2.8¢/kg depending on the specific type of fish. This classification is crucial for correctly identifying frozen fish products that do not fit into more specific HS codes within Chapter 03. Importers and customs brokers must consult the precise tariff schedule for the destination country to determine the applicable duty rate, as variations exist even within the "other" category. CustomTariffs aggregates this data, highlighting the importance of accurate classification for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304910000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304910000 | 7.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304911000 | Free | — | ["kg"] |
| 030491 | — | — | — |
| 0304919000 | 6% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 0304.91?
Imports of Other, frozen may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 030491 cover?
This subheading covers other fish fillets and other fish meat, whether or not minced, which are not of the fish of the headings 0304.11 to 0304.89, and are presented in a frozen state. According to the World Customs Organization's Harmonized System Nomenclature, this category is for fish meat that does not fit into more specific classifications within heading 0304. For example, frozen fillets of certain less common fish species or frozen minced meat from various fish types would fall here if not otherwise specified. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this broad definition for "other" frozen fish products.
What falls outside HS 030491?
The following products are excluded from HS 030491: fresh or chilled fish (which would be classified under heading 0302 or 0303), fish products that are dried, salted, or in brine (classified under heading 0305), and fish products that are cooked or prepared in any way (typically classified under heading 1604). For instance, frozen whole fish, frozen fish steaks, or frozen fish roe would be classified under different subheadings within 0304 or other chapters, not under this "other, frozen" category. Products that are not fish meat, such as crustaceans or mollusks, are also excluded.
What are common classification mistakes for HS 030491?
A common error is misclassifying frozen fish products that have undergone minimal processing or are presented in a form that could be confused with other headings. For example, frozen fish fillets that are breaded or battered would not be classified under 030491 but rather under Chapter 16 as prepared fish. Additionally, confusing "minced" fish meat with "fish paste" or "fish balls" can lead to incorrect classification, as these latter preparations often fall under heading 1604. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI) is crucial, particularly GRI 1, which emphasizes the Section and Chapter Notes and the headings themselves.
How should importers classify products under HS 030491?
The correct procedure for classifying products under HS 030491 involves a multi-step process. Importers and customs brokers must first identify the specific type of fish and its presentation (e.g., fillet, minced meat). Then, they must determine if the product is frozen. Consulting the official tariff schedule, such as the USITC HTS or the EU TARIC database, is essential. If the product is frozen fish meat and does not fit into more specific subheadings of 0304 (e.g., specific fish species fillets), then 030491 is the appropriate classification. Verification of the product's exact form and state of preservation is paramount.
How is the duty calculated for products under HS 030491?
A shipment of 100 kilograms of frozen minced pollock, 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 declared customs value ($500 USD × 10% = $50.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 030491. Note that other duty rates may apply based on origin or trade agreements.
Which trade agreements reduce duties for HS 030491?
Several free trade agreements may reduce the applicable duty rate for HS 030491, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible products originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA and a specific origin declaration for CPTPP, depending on the specific rules of origin and the exporting country.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 030491 (Other fish fillets and other fish meat, whether or not minced, not smoked, not salted, not in brine, frozen)?
Import duty rates for HS code 030491 vary significantly by country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff, the rate is 3.5% ad valorem. However, under certain Free Trade Agreements (FTAs) like the US-Korea FTA, the rate can be 0%. In the EU, the TARIC system may show rates ranging from 0% to 15% depending on the specific fish species and origin. The UK Trade Tariff also lists varying rates, often around 6% ad valorem for non-preferential imports. Always consult the specific tariff schedule of the importing country for the most accurate and applicable duty rate.
How is the duty calculated for HS code 030491 if the rate is specific (e.g., per kilogram)?
If the duty rate is specific, such as a per-kilogram charge, the calculation is straightforward. For instance, if a country imposes a duty of $0.50/kg on frozen fish fillets not otherwise specified, and an importer brings in 1000 kg of such product, the total duty would be 1000 kg * $0.50/kg = $500.00. If the duty is a compound rate (ad valorem and specific), both calculations are performed and often summed. For example, a rate of 5% ad valorem plus $0.20/kg on 1000 kg valued at $2000 would result in ($2000 * 0.05) + (1000 kg * $0.20/kg) = $100 + $200 = $300.
What documentation is typically required for importing goods under HS code 030491?
Standard import documentation for HS code 030491 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must provide a health certificate or sanitary certificate issued by the competent authority of the exporting country, confirming the fish is fit for human consumption and meets the importing country's food safety standards. Depending on the origin and destination, a certificate of origin may be required to claim preferential duty rates under trade agreements. Customs brokers should verify specific requirements with the importing country's food safety and customs authorities.
What are the key classification criteria for HS code 030491?
HS code 030491 falls under Chapter 3 of the Harmonized System, which covers fish and crustaceans, mollusks, and other aquatic invertebrates. Specifically, it is for 'Other' fish fillets and other fish meat (whether or not minced), which are not smoked, not salted, and not in brine, and are frozen. The key criteria are: 1) It must be fish meat (fillets or minced). 2) It must be frozen. 3) It must not be smoked, salted, or preserved in brine. If the fish meat is dried, cooked, or preserved in any other way, it would be classified under a different HS code. The WCO's Explanatory Notes provide detailed guidance on distinguishing between different forms of fish preparation.
Which common trade agreements might offer preferential duty rates for HS code 030491?
Several trade agreements can provide preferential duty rates for HS code 030491. For instance, imports into the United States from countries party to the USMCA (United States-Mexico-Canada Agreement) may benefit from reduced or zero duties, provided rules of origin are met. Similarly, imports into the European Union from countries with an Economic Partnership Agreement (EPA) or Association Agreement may qualify for preferential treatment under the EU's trade policy. The UK also has numerous trade agreements post-Brexit that could impact duties. Importers and customs brokers should consult the specific trade agreement schedules and rules of origin for the relevant countries to determine eligibility for preferential rates.