HS 160415 Mackerel
Quick Answer: Mackerel imported under HS 160415 enters the UK at rates up to 25.00%, the EU at rates up to 25.00%, and the US with a Most Favored Nation (MFN) rate of 3%, with preferential rates available for certain trade partners and a general rate of 25%. This HS code specifically covers prepared or preserved mackerel, excluding those in oil. Importers should be aware of potential variations in duty rates based on origin and specific product presentation. CustomTariffs aggregates this data, highlighting the importance of verifying the exact tariff line and applicable rates for each jurisdiction to ensure accurate customs declarations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1604150000 | — | — | — |
| 1604151100 | 25.00 % | — | — |
| 1604151900 | 25.00 % | — | — |
| 1604159000 | 20.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1604150000 | — | — | — |
| 1604151100 | 25.00 % | — | — |
| 1604151900 | 25.00 % | — | — |
| 1604159000 | 20.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1604150000 | 3% | 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 1604.15?
Imports of Mackerel 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 160415 cover?
This subheading covers mackerel, prepared or preserved, excluding those in oil. According to the World Customs Organization's Harmonized System Nomenclature, this includes whole fish or pieces of mackerel that have undergone processing such as canning, cooking, or salting, but are not packed in oil. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to mackerel that is otherwise ready for consumption, provided it is not preserved in oil, which would fall under a different subheading.
What falls outside HS 160415?
The following products are excluded from HS 160415: mackerel preserved in oil, which is classified under HS 160419; fresh, chilled, or frozen mackerel not prepared or preserved (classified under HS 0302 or 0303); and mackerel preparations where the mackerel is merely an ingredient in a more complex dish, such as a mackerel salad or pâté, which would be classified based on the predominant characteristic of the final product. Mackerel flour or meal, used for animal feed, is also excluded and classified elsewhere.
What are common classification mistakes for HS 160415?
A common error is misclassifying mackerel preparations that are packed in oil under this subheading. General Interpretative Rule 1 (GIR 1) of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Therefore, if mackerel is preserved in oil, it must be classified under the appropriate subheading for such preparations, typically HS 160419, regardless of other processing methods.
How should importers classify products under HS 160415?
The correct procedure for classifying products under HS 160415 involves a thorough examination of the product's presentation and preservation method. Importers and customs brokers must verify that the product is indeed mackerel, prepared or preserved, and crucially, that it is not packed in oil. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing product descriptions and explanatory notes is essential for accurate classification.
How is the duty calculated for products under HS 160415?
A shipment of 1,000 kilograms of canned mackerel in brine, declared at a customs value of $5,000 USD, would attract a US duty of $1,000. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared customs value ($5,000 USD × 0.20 = $1,000 USD). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 160415.
Which trade agreements reduce duties for HS 160415?
Several free trade agreements may reduce the applicable duty rate for HS 160415, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying mackerel originating from Canada or Mexico. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), duties may be reduced or eliminated, often requiring a GSP Form A. Documentation such as a Certificate of Origin is typically required to claim preferential treatment under these agreements.
```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 1604.15 (Mackerel)?
Import duty rates for HS code 1604.15 (Mackerel) vary significantly by importing country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is 25.00% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) can be much lower, with some countries offering duty-free entry. For instance, imports from Australia (AU), Chile (CL), or Singapore (SG) may be eligible for free entry under specific trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the applicable duty rate.
How is the duty calculated for HS 1604.15, and can you provide an example?
The duty for HS code 1604.15 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if mackerel valued at $10,000 is imported into the United States and subject to the MFN duty rate of 25.00%, the calculated duty would be $10,000 (value) × 0.25 (duty rate) = $2,500. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so always verify the duty calculation method in the destination country's tariff.
What specific criteria define 'Mackerel' under HS code 1604.15 for customs purposes?
HS code 1604.15 specifically covers 'Mackerel, prepared or preserved'. This generally includes mackerel that has undergone processing beyond simple cleaning or cutting, such as canning, cooking, salting, or drying. The classification hinges on whether the product is considered 'prepared or preserved' and if the primary species is mackerel. Products that are simply frozen or chilled, whole or in pieces, without further preparation, would typically fall under different HS codes within Chapter 16 or Chapter 3. Always refer to the Explanatory Notes of the Harmonized System for detailed classification guidance.
What documentation is typically required when importing mackerel under HS code 1604.15?
Standard documentation for importing mackerel (HS 1604.15) includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the product (e.g., canned, frozen, or fresh), additional documents may be required. These can include a certificate of origin (especially if claiming preferential duty rates), health certificates or phytosanitary certificates issued by the competent authority of the exporting country to ensure food safety and compliance with sanitary and phytosanitary (SPS) measures, and potentially import permits. It is advisable to consult the customs authority of the importing country for a definitive list.
Which major trade agreements offer preferential duty rates for HS code 1604.15, and how can importers benefit?
Several trade agreements can provide preferential duty rates for HS code 1604.15. For instance, the US has agreements with countries like Chile (USCMA), Australia (no specific FTA but general trade relations), and South Korea (KORUS FTA), which may offer reduced or zero duties on mackerel imports, provided the goods meet the rules of origin stipulated in each agreement. The EU has its own network of FTAs, and the UK has its own set of preferential trade agreements post-Brexit. To benefit, importers must obtain a valid Certificate of Origin from the exporter, demonstrating that the mackerel qualifies under the specific rules of origin for that trade agreement. This certificate is then submitted to customs authorities at the time of import.