HS 160300 In immediate packings of a net content of 1 kg or less
Quick Answer: Extracts and preparations of fish, crustaceans, molluscs, or other aquatic invertebrates imported under HS 160300 enter the UK at 12.00%, the EU at 12.80%, and the US at rates varying from Free to 35% depending on origin. This code specifically applies when these products are presented in immediate packings of a net content not exceeding 1 kilogram. Importers should be aware that preferential trade agreements can significantly impact duty rates in the US. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based rates for the US market.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1603001000 | 12.00 % | — | — |
| 1603001010 | 12.00 % | — | — |
| 1603001080 | 12.00 % | — | — |
| 1603001089 | 12.00 % | — | — |
| 1603008000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1603001000 | 12.80 % | — | — |
| 1603001010 | 12.80 % | — | — |
| 1603001080 | 12.80 % | — | — |
| 1603001089 | 12.80 % | — | — |
| 1603008000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1603009010 | — | — | ["kg"] |
| 160300 | — | — | — |
| 1603001000 | 8.5% | Free (17 programs) | ["kg"] |
| 16030090 | Free | — | — |
| 1603009090 | — | — | ["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 1603.00?
Imports of In immediate packings of a net content of 1 kg or less 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 to Classify This HS Code?
What products does HS 160300 cover?
This subheading covers extracts and juices of meat, fish, crustaceans, molluscs, or other aquatic invertebrates, prepared or preserved in immediate packings of a net content not exceeding 1 kilogram. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes products like concentrated fish broth, meat extracts, and shellfish juices intended for culinary use, provided they are presented in small, sealed containers such as cans, jars, or sachets, ensuring their preservation and immediate usability without further processing.
What falls outside HS 160300?
The following products are excluded from HS 160300: extracts and juices of meat, fish, crustaceans, molluscs, or other aquatic invertebrates that are packed in quantities exceeding 1 kilogram net content. Also excluded are products that have undergone further preparation beyond simple extraction or juicing, such as those containing added vegetables, spices, or other ingredients that would change their essential character, or those presented in a form other than liquid or semi-liquid, like solid meat or fish preparations.
What are common classification mistakes for HS 160300?
A common error is misinterpreting the "immediate packings of a net content of 1 kg or less" criterion. Importers may incorrectly classify larger retail packs or bulk containers under this subheading. Furthermore, confusion can arise if the product is a composite preparation containing significant amounts of other ingredients besides the meat or fish extract/juice, which might necessitate classification under a different heading based on General Interpretative Rule 3.
How should importers classify products under HS 160300?
The correct procedure for classifying products under HS 160300 involves first confirming that the product is indeed an extract or juice of meat, fish, or aquatic invertebrates. Subsequently, the importer must verify that the product is presented in its immediate packing and that the net content of each individual packing does not exceed 1 kilogram. Consulting the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC, is crucial for definitive classification.
How is the duty calculated for products under HS 160300?
A 100-gram jar of concentrated beef broth, declared at a customs value of $5.00 USD, would attract a US duty of $0.50. This is calculated using the Most Favored Nation (MFN) rate of 10% ad valorem, applied to the customs value. The calculation is: 10% × $5.00 = $0.50. This rate is published in the USITC Harmonized Tariff Schedule under HTS subheading 1603000000.
Which trade agreements reduce duties for HS 160300?
Several free trade agreements may reduce the applicable duty rate for HS 160300, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible products from certain developing countries, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 160300, specifically for immediate packings of 1 kg or less?
The Most Favored Nation (MFN) duty rate for HS code 160300, covering preparations of meat, fish, crustaceans, molluscs or other aquatic invertebrates, put up in immediate packings of a net content not exceeding 1 kg, can vary. For example, in the United States, the general rate is 12.80% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate duties. For instance, goods from countries like Australia (AU), Canada (CA), Chile (CL), or Singapore (SG) might receive a 'Free' duty rate under specific agreements, subject to rules of origin. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) or the relevant country's tariff schedule for precise rates applicable to your origin country.
How is the import duty calculated for HS code 160300 when the rate is 12.80% ad valorem?
The duty calculation for an ad valorem rate like 12.80% is based on the declared value of the imported goods. For example, if you import a shipment of canned tuna (classified under 1603.00) with a declared customs value of $10,000 USD, the import duty would be calculated as follows: Duty = Declared Value × Duty Rate. Duty = $10,000 × 12.80% = $1,280 USD. This calculation assumes the MFN rate applies. If specific duties are applicable (e.g., per kilogram), the calculation would differ.
What are the key classification criteria for goods under HS code 160300, particularly regarding the 'immediate packings of a net content of 1 kg or less' stipulation?
The primary classification criteria for HS code 160300 are twofold: the nature of the product (preparations of meat, fish, crustaceans, molluscs, or other aquatic invertebrates) and its packaging. The product must be a preparation, meaning it's not simply raw or unprocessed. The crucial packaging aspect is that the goods must be presented in their 'immediate packings' (e.g., cans, pouches, small jars) and the net content of each individual packing must not exceed 1 kilogram (or 1 liter, if liquid). If the net content exceeds 1 kg per packing, or if the goods are packed in bulk, a different HS code would apply.
Which common trade agreements offer preferential duty rates for HS code 160300, and what documentation is typically required?
Several trade agreements can provide preferential duty rates for HS code 160300. Examples include agreements with countries like Canada (under USMCA), Chile (under USCLCA), or South Korea (under KORUS FTA). The specific preferential rate (often 'Free') depends on the originating country of the goods and adherence to the agreement's rules of origin. To claim preferential treatment, importers typically need a 'Certificate of Origin' or a 'Preferential Trade Agreement Statement' issued by the exporter or manufacturer, certifying that the goods meet the rules of origin stipulated in the relevant trade agreement. This documentation must be provided to customs authorities at the time of import.
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing goods under HS 160300?
Beyond standard import documents like a commercial invoice, packing list, and bill of lading, specific requirements for HS 160300 can depend on the product's nature and the importing country's regulations. For food products, health certificates or phytosanitary certificates issued by the competent authority of the exporting country may be required to ensure compliance with food safety standards. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin is essential. Importers should also be aware of any labeling requirements, such as country of origin marking and ingredient lists, mandated by the destination country's food and drug administration or equivalent agency.