HS 030520 Livers, roes and milt of fish, dried, smoked, salted or in brine

The Most Favored Nation (MFN) duty rate for HS code 030520, covering fish livers, roes, and milt that are dried, smoked, salted, or in brine, is 10.00% ad valorem. This rate is applied to the declared customs value of the goods. For example, if a shipment of salted fish roe is valued at $10,000, the MFN duty would be $1,000 (10.00% of $10,000). 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 specific rates, as these can be subject to change and may differ based on country of origin and any applicable trade agreements.

HS code 030520 covers fish livers, roes (eggs), and milt (sperm) that have undergone preservation by drying, smoking, salting, or being placed in brine. This means the products must be processed beyond simply being fresh or chilled. For instance, dried cod roe, smoked herring milt, or salted salmon roe would all be classified under this heading. Products that are merely preserved by refrigeration or freezing, or that are prepared or processed in a way that alters their original character (e.g., cooked or canned), would fall under different HS codes. Always refer to the Explanatory Notes of the Harmonized System (WCO) for detailed classification guidance.

When importing fish livers, roes, and milt under HS code 030520, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the country of import and the specific product, a certificate of origin may be necessary to claim preferential duty rates. For food products, compliance with the importing country's food safety regulations is paramount. This often necessitates a health or sanitary certificate issued by the competent authority of the exporting country, confirming the product is fit for human consumption. Importers and customs brokers should verify specific requirements with the relevant government agencies (e.g., FDA in the U.S.) and consult the import regulations of the destination country.

Yes, trade agreements can significantly impact duty rates for HS code 030520. For example, goods originating from countries with preferential trade agreements with the importing nation may benefit from reduced or free duties. Common examples include agreements like the USMCA (United States-Mexico-Canada Agreement), where goods meeting rules of origin may enter duty-free. The European Union's TARIC database and the UK Trade Tariff provide detailed information on preferential rates available under various EU and UK trade agreements with third countries. Importers should always verify the country of origin and consult the relevant tariff database (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to determine eligibility for preferential treatment.

The duty calculation for HS code 030520 depends on the applicable rate, which can be ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). If a preferential rate under a Free Trade Agreement (FTA) is 'Free,' the duty is $0. If a preferential rate is, for example, 7.5% ad valorem, and the customs value of the imported salted fish roe is $10,000, the duty would be $750 (7.5% of $10,000). If there's a specific duty component (e.g., $2 per kilogram), and the shipment weighs 500 kg, the specific duty would be $1,000 (500 kg × $2/kg). Often, duties are a combination of ad valorem and specific rates. It is essential to consult the official tariff schedule of the importing country for the precise duty calculation method and rates applicable to the specific country of origin and product.