HS 160417 Eels

Quick Answer: Eels imported under HS 160417 enter the UK at 20.00%, the EU at 20.00%, and the US with a range of rates including 10% and 20%, with certain trade agreements offering duty-free entry. This Harmonized System (HS) code specifically covers "Eels, whole, heads and tails and pieces thereof, prepared or preserved." It is important to note that the US offers a variety of preferential duty rates for eels from specific countries, which can significantly impact landed costs. Importers should consult the latest tariff schedules for precise rates applicable to their origin country. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate duty calculation and compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1604170000 20.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1604170000 20.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
160417 — — —
1604174000 10% Free (17 programs) ["kg"]
1604176000 Free — ["kg"]
1604178000 6% Free (17 programs) ["kg"]
1604171000 4% 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 1604.17?

Imports of Eels 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 16 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?

```html

What products does HS 160417 cover?

This subheading covers prepared or preserved eels, including those that are simply cooked, smoked, or otherwise processed but not further prepared in a manner that would change their essential character. According to the World Customs Organization's Harmonized System Nomenclature, heading 1604 pertains to "Prepared or preserved fish; fish roe; caviar and fish roe substitutes prepared from fish roe." Subheading 1604.17 specifically identifies "Eels." Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, encompassing products like smoked eels, canned eels, and jellied eels, provided they meet the criteria of being prepared or preserved.

What falls outside HS 160417?

The following products are excluded from HS 160417: live eels, fresh or chilled eels (which would typically fall under heading 0307), and eels that have undergone significant further preparation beyond simple preservation or cooking, such as being incorporated into complex dishes or meals where the eel is no longer the predominant component. For instance, eel sushi rolls or eel pies would likely be classified under different headings based on their overall composition and preparation. Products like eel extract or eel oil are also classified elsewhere, typically under headings related to animal fats and oils.

What are common classification mistakes for HS 160417?

A common error is misclassifying eels that have been further processed into composite preparations or meals. For example, if eels are mixed with vegetables, sauces, and spices and then canned or packaged as a ready-to-eat meal, they may no longer be classified under 160417 but rather under a heading for composite food preparations (Chapter 21). This often arises from not adhering to General Interpretative Rule 1 and Rule 3 of the Harmonized System, which dictate that classification is determined by the terms of the headings and any relative section or chapter notes, and by the essential character of the product.

How should importers classify products under HS 160417?

The correct procedure for classifying products under HS 160417 involves a thorough examination of the product's form, processing, and ingredients. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for heading 1604. Key considerations include whether the eels are merely preserved or cooked, or if they have been combined with other significant ingredients. If the product is a composite preparation, further analysis to determine the essential character is required.

How is the duty calculated for products under HS 160417?

A shipment of 100 kilograms of smoked eels, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value. The calculation is: 10% of $1,500 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 1604.17. It is crucial to verify the specific duty rate applicable at the time of import, as these can change.

Which trade agreements reduce duties for HS 160417?

Several free trade agreements may reduce the applicable duty rate for HS 160417. For instance, under the United States-Mexico-Canada Agreement (USMCA), eels originating from Canada or Mexico may be eligible for a 0% duty rate. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) could offer preferential rates for eels from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and the exporting country's regulations.

```

Which HS Codes Are Related?

HS 160412 HS 160415 HS 160418 HS 160416 HS 160419 HS 160530

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 1604.17 (Eels)?

The Most Favored Nation (MFN) duty rate for HS code 1604.17 (Eels) is typically 20.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, imports from countries such as Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may benefit from a Free (0%) duty rate. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods.

How is the import duty for HS 1604.17 calculated, and can you provide an example?

The import duty for HS code 1604.17 is generally calculated on an ad valorem basis, meaning it's a percentage of the customs value of the goods. For instance, if the MFN duty rate is 20.00% and you import eels valued at $10,000 USD, the duty would be $10,000 USD * 20.00% = $2,000 USD. If a specific duty is also applicable (e.g., per kilogram), the calculation would involve both components, and typically the higher amount is applied. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the relevant customs authority.

What specific criteria define 'eels' under HS code 1604.17 for customs classification?

HS code 1604.17 specifically covers 'Eels, prepared or preserved; whole fish only, not minced'. This means the product must be eels that have undergone some form of preparation or preservation (e.g., cooked, smoked, canned, salted, or dried) and must be presented as whole fish, not processed into pieces or minced. Products that are raw, fresh, or chilled eels would fall under different HS codes (e.g., Chapter 03). Misclassification can occur if the product form or preservation method does not align with the heading's description.

Which common trade agreements offer preferential duty rates for HS code 1604.17, and what documentation is needed?

Several trade agreements can provide preferential duty rates for HS code 1604.17. For example, agreements like the US-Australia Free Trade Agreement (AU), US-Chile Free Trade Agreement (CL), US-Korea Free Trade Agreement (KR), and US-Singapore Free Trade Agreement (SG) often grant duty-free access. To claim preferential treatment, importers typically need a 'Certificate of Origin' or a declaration of origin issued by the exporter or manufacturer, which must meet the specific rules of origin stipulated in the respective trade agreement. The exact documentation requirements can vary by importing country and agreement.

Are there any specific documentation requirements beyond a Certificate of Origin for importing eels under HS 1604.17?

In addition to potential Certificates of Origin for preferential duty claims, importers of HS code 1604.17 (Eels, prepared or preserved) may be subject to other documentation requirements. These can include a commercial invoice, packing list, bill of lading or air waybill, and potentially a health certificate or phytosanitary certificate issued by the competent authority of the exporting country, especially if the eels are intended for human consumption. Specific import licenses or permits might also be required depending on the importing country's regulations concerning food products and fisheries.