HS 030549 Other
Quick Answer: Fish, salted, dried, or in brine, not smoked, other than those falling under 0305.41 and 0305.42, enters the UK at rates up to 16.00%, the EU at rates up to 15.00%, and the US duty-free or at 6.6¢/kg. This classification captures a variety of preserved fish not specifically categorized elsewhere within heading 0305, such as certain types of dried or salted herring or cod. Importers should verify specific product descriptions against the detailed tariff schedules of their destination country, as subheadings and specific product nuances can lead to differing duty applications. CustomTariffs aggregates this information, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0305490000 | — | — | — |
| 0305491000 | 14.00 % | — | — |
| 0305492000 | 16.00 % | — | — |
| 0305493000 | 14.00 % | — | — |
| 0305493010 | 14.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0305491000 | 15.00 % | — | — |
| 0305493000 | 14.00 % | — | — |
| 0305493010 | 14.00 % | — | — |
| 0305490000 | — | — | — |
| 0305492000 | 16.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 03054940 | Free | — | — |
| 0305494045 | — | — | ["kg"] |
| 030549 | — | — | — |
| 0305492000 | Free | — | ["kg"] |
| 0305494020 | — | — | ["kg"] |
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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 030549 cover?
This subheading covers other fish, dried, salted or in brine, not smoked, excluding those specified in preceding subheadings of 0305. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for fish that have undergone drying, salting, or brining processes but have not been smoked. For example, dried cod or salted herring not otherwise specified would fall here. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide detailed interpretations, confirming this residual nature for processed fish products.
What falls outside HS 030549?
The following products are excluded from HS 030549: smoked fish (which are classified under 030531 and 030532), fish that are dried, salted, or in brine but are also cooked (classified under Chapter 16), and live, fresh, or chilled fish (classified under Chapter 0302 or 0303). For instance, smoked salmon, canned sardines in oil, or fresh tuna are not classified here. Products that are merely preserved in oil without prior drying, salting, or brining may also fall under different headings.
What are common classification mistakes for HS 030549?
A common error is misclassifying smoked fish as "other" dried, salted, or brined fish. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is specifically described in a more specific subheading (e.g., smoked fish), it should not be classified under a general residual subheading like 030549. Importers may also incorrectly classify fish preserved in oil or other liquids without meeting the criteria of drying, salting, or brining.
How should importers classify products under HS 030549?
The correct procedure for classifying products under HS 030549 involves a detailed examination of the product's processing. Importers and customs brokers must confirm that the fish has been dried, salted, or brined, and crucially, that it has not been smoked. Reviewing product specifications, processing methods, and consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential. If uncertainty remains, seeking a binding ruling from customs authorities is advisable.
How is the duty calculated for products under HS 030549?
A 100 kg shipment of dried anchovies, declared at a customs value of $500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($500 USD × 0.15 = $75.00), and a specific duty of $0.75 per kilogram ($0.75/kg × 100 kg = $75.00), resulting in a total duty of $150.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which often combines ad valorem and specific duties for fish products.
Which trade agreements reduce duties for HS 030549?
Several free trade agreements may reduce the applicable duty rate for HS 030549, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating fish products can enter the US, Canada, or Mexico duty-free. For example, dried cod from Canada originating under USMCA would be free. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific requirements is typically required by customs authorities in the importing country.
```Which HS Codes Are Related?
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FAQ
What specific types of fish fall under HS code 0305.49?
HS code 0305.49 covers 'Other' smoked fish, not elsewhere specified or included within heading 0305. This means it applies to smoked fish that do not meet the criteria for other subheadings like 0305.41 (salmon, trout, and related species) or 0305.42 (herrings, anchovies). Examples could include smoked mackerel, smoked cod, or smoked sardines if they are not specifically classified elsewhere. Importers must ensure the fish is indeed smoked and does not fit into a more specific HS code.
What are the typical import duty rates for HS code 0305.49 in major markets like the US, EU, and UK?
Duty rates for HS code 0305.49 vary significantly by market. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often around 4% ad valorem. In the EU, under the TARIC system, rates can range from 0% to 16% ad valorem, depending on the specific fish and origin. The UK Trade Tariff also shows varied rates, often around 14% ad valorem for non-preferential imports. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to the origin of the goods.
How is the import duty for HS code 0305.49 calculated if it's an ad valorem rate?
For ad valorem duties, the calculation is a percentage of the customs value of the imported goods. For example, if smoked mackerel (classified under 0305.49) is imported into the US with a customs value of $10,000 and the MFN duty rate is 4% ad valorem, the import duty would be $10,000 * 0.04 = $400. If the duty is a specific rate, such as 6.6¢/kg, the duty is calculated by multiplying the rate by the net weight of the goods in kilograms.
Are there preferential duty rates available for HS code 0305.49 under trade agreements?
Yes, preferential duty rates may be available for HS code 0305.49 under various Free Trade Agreements (FTAs) and preferential schemes. For example, imports from countries with FTAs with the EU might benefit from reduced or zero duties under TARIC. Similarly, the UK offers preferential rates for goods originating from countries with which it has trade agreements. To claim preferential treatment, importers must provide a valid Certificate of Origin and ensure the goods meet the rules of origin specified in the relevant trade agreement. Always verify eligibility with the importing country's customs authority.
What documentation is typically required for importing goods classified under HS code 0305.49?
Standard documentation for importing smoked fish under HS code 0305.49 generally includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the importing country and the specific product, additional documents may be required, such as a health certificate or a phytosanitary certificate issued by the competent authority of the exporting country, confirming the fish is safe for consumption. Importers should also be prepared to provide proof of compliance with labeling regulations and any specific import permits if required.