HS 030492 Toothfish (Dissostichus spp.)

Quick Answer: Toothfish (Dissostichus spp.) imported under HS 030492 enters the UK at 6.00%, the EU at 7.50%, and the US with varying rates including Free, 2.8¢/kg, and 6%. This code specifically covers fresh, chilled, or frozen fillets of toothfish, also known as Patagonian or Antarctic toothfish, which are highly prized for their rich flavor and flaky texture. Importers should be aware of potential import restrictions or specific documentation requirements, particularly concerning sustainability certifications, as these species can be subject to international conservation efforts. CustomTariffs aggregates this data to assist trade professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0304920000 6.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0304920000 7.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
030492 — — —
0304921000 Free — ["kg"]
0304929000 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 0304.92?

Imports of Toothfish (Dissostichus spp.) 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?

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What products does HS 030492 cover?

This subheading covers toothfish (Dissostichus spp.), specifically when they are fresh, chilled, or frozen, whether or not cooked by steaming or boiling in water, and whether or not frozen immediately after catching. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to the flesh of these specific fish species. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this code is dedicated to toothfish, often referred to as Patagonian or Antarctic toothfish, excluding any preparations or processed forms not explicitly covered.

What falls outside HS 030492?

The following products are excluded from HS 030492: any toothfish that has undergone further processing beyond steaming or boiling, such as being filleted, minced, or made into pastes or surimi. Also excluded are toothfish products that are dried, salted, smoked, or preserved in brine or other solutions. For instance, smoked toothfish fillets would typically be classified under a different subheading within Heading 0304, or potentially under Heading 0305 if dried, salted, or smoked. Preparations and preserves of toothfish, such as canned toothfish, are also classified elsewhere.

What are common classification mistakes for HS 030492?

A common error is misclassifying toothfish products that have undergone minimal processing beyond the scope of this subheading. For example, if toothfish is lightly seasoned or marinated before freezing, it may no longer qualify for HS 030492 and could fall under a more specific provision for prepared or preserved fish, potentially under Heading 1604. Importers must carefully consider the exact state of the product and adhere to General Interpretative Rule 1 and Rule 3 of the Harmonized System, which dictate classification based on the most specific heading and note the principle of essential character.

How should importers classify products under HS 030492?

The correct procedure for classifying toothfish under HS 030492 involves a thorough examination of the product's form and any processing it has undergone. Importers and customs brokers must verify that the product is indeed toothfish (Dissostichus spp.) and that it is presented as fresh, chilled, or frozen, with or without cooking by steaming or boiling. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the explanatory notes for Chapter 03 and Heading 0304 is crucial for accurate determination.

How is the duty calculated for products under HS 030492?

A 10 kg shipment of frozen Patagonian toothfish fillets, declared at a customs value of $200 USD, would attract a US duty of $20.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.0% ad valorem, applied to the declared value. The calculation is: 2.0% of $200 USD = $4.00. However, if the product were classified under a specific tariff line with a per-kilogram duty, for example, $2.00 per kg, the duty would be 10 kg * $2.00/kg = $20.00. This example uses a hypothetical per-kilogram rate for illustrative purposes, as the actual duty depends on the specific HTSUS classification and its associated rate, which can be found on the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 030492?

Several free trade agreements may reduce the applicable duty rate for HS 030492, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying toothfish originating from Canada or Mexico can enter the United States duty-free, provided a valid origin declaration is submitted. Similarly, for imports into the European Union, the Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific (ACP) countries may offer preferential rates, often resulting in duty-free entry for originating goods. Documentation typically includes a EUR.1 movement certificate or a self-certified origin declaration, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 030446 HS 030455 HS 030485 HS 030283 HS 030383 HS 030494

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 030492 (Toothfish)?

Import duty rates for HS code 030492, which covers 'Toothfish (Dissostichus spp.)', vary significantly by importing country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff, the rate is 3.5% ad valorem. However, preferential rates may apply. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation might enter duty-free or at a reduced rate. Always consult the specific tariff schedule of the destination country and verify the country of origin to determine applicable duties.

How is the import duty for HS 030492 calculated, and can you provide an example?

The calculation depends on whether the duty is ad valorem (based on value) or specific (based on weight), or a combination. For HS 030492, ad valorem duties are common. For instance, if the MFN duty rate is 3.5% ad valorem and a shipment of toothfish has a declared customs value of $10,000, the duty would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350. If a specific duty were applicable, such as 2.8¢/kg, and the shipment weighed 500 kg, the duty would be: 500 kg × $0.028/kg = $14. It is crucial to check the specific duty calculation method for the destination country.

What documentation is typically required for importing Toothfish under HS code 030492?

Importing toothfish under HS 030492 generally requires standard customs documentation, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, specific to seafood, importers may need to provide a Catch Certificate or equivalent documentation issued by the flag state of the vessel, verifying the legality of the catch. Depending on the importing country's regulations, health certificates or phytosanitary certificates may also be necessary to ensure food safety and compliance with sanitary and phytosanitary (SPS) measures. Always check the importing country's specific requirements.

Are there specific trade agreements that offer preferential duty rates for HS 030492 (Toothfish)?

Yes, several trade agreements can impact duty rates for HS 030492. For example, if toothfish originates from a country that is part of the European Union's Economic Partnership Agreements (EPAs) or has a Free Trade Agreement with the EU, it may benefit from reduced or zero duty rates under the EU TARIC system. Similarly, countries that are signatories to agreements like the US-Mexico-Canada Agreement (USMCA) or other bilateral FTAs may see preferential treatment for goods originating from partner countries. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates.

What are the classification criteria for HS code 030492, and what differentiates it from other fish codes?

HS code 030492 specifically covers 'Toothfish (Dissostichus spp.)'. The primary classification criterion is the species of fish. Toothfish, also known as Patagonian toothfish or Antarctic toothfish, belong to the genus Dissostichus. This code is distinct from other HS codes within Chapter 03, which are organized by type of fish (e.g., fresh, chilled, frozen, dried, salted, or smoked fish, and fish fillets and other fish meat). Accurate identification of the species is critical; misclassification could lead to incorrect duty payments and potential penalties. Consulting scientific names and descriptions is essential for correct classification.