HS 160420 Other prepared or preserved fish
Quick Answer: Fish prepared or preserved under HS 160420 enters the UK at rates up to 20.00%, the EU at rates up to 20.00%, and the US with rates ranging from Free to 20%. This heading covers fish products that have undergone preparation or preservation beyond simple canning, such as those that are cooked, smoked, or further processed into pastes, spreads, or other forms, excluding those specifically classified elsewhere. Importers should be aware of the wide variation in duty rates across major markets, necessitating careful review of specific product descriptions against the detailed tariff schedules. CustomTariffs aggregates this data, highlighting the importance of accurate classification for cost-effective trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1604200000 | — | — | — |
| 1604200500 | 20.00 % | — | — |
| 1604201000 | 4.00 % | — | — |
| 1604201005 | 4.00 % | — | — |
| 1604201030 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1604200000 | — | — | — |
| 1604200500 | 20.00 % | — | — |
| 1604201000 | 5.50 % | — | — |
| 1604203090 | 7.00 % | — | — |
| 1604204000 | 25.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 16042005 | 5% | Free (17 programs) | — |
| 1604200510 | — | — | ["kg"] |
| 1604200590 | — | — | ["kg"] |
| 1604201500 | Free | — | ["kg"] |
| 1604203000 | Free | — | ["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 1604.20?
Imports of Other prepared or preserved fish 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?
What products does HS 160420 cover?
This subheading covers other prepared or preserved fish, excluding those specifically listed under 1604.11 to 1604.19. According to the World Customs Organization's Harmonized System Nomenclature, this includes products like fish fillets, chunks, or pieces that have been prepared or preserved by methods such as canning, drying, salting, smoking, or cooking, and are not whole fish or fish pieces of heading 1604.1. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, generally encompassing items like canned sardines, tuna in oil, or smoked salmon pieces that do not fit into more specific categories within heading 1604.
What falls outside HS 160420?
The following products are excluded from HS 160420: whole fish or fish pieces of heading 1604.1 (e.g., whole canned sardines, salmon fillets in brine), caviar and its substitutes (1604.30), and fish roe (0511.91). Products where fish is merely an ingredient in a more complex preparation, such as fish cakes or fish pies, may be classified under Chapter 1605 if they are crustaceans, molluscs, or other aquatic invertebrates, or under Chapter 21 if the fish is a minor component of a composite food preparation.
What are common classification mistakes for HS 160420?
A common error is misclassifying products based on their packaging or minor ingredients rather than the primary constituent and preparation method. For instance, fish packed in a sauce might be incorrectly classified if the sauce is considered the primary element. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also err by not distinguishing between "prepared or preserved fish" and "fish preparations" where fish is a component of a more complex dish.
How should importers classify products under HS 160420?
The correct procedure for classifying products under HS 160420 involves a systematic approach. First, determine the primary constituent of the product, which must be fish. Next, ascertain the method of preparation or preservation (e.g., canned, dried, smoked). Review the specific subheadings within HS 1604 to ensure the product is not more precisely classified elsewhere. Consult official tariff schedules like the USITC HTS or the EU TARIC for definitive guidance and ensure all ingredients and processing methods align with the description for 1604.20.
How is the duty calculated for products under HS 160420?
A 1-kilogram can of "Tuna in oil, prepared and preserved" declared at a customs value of $5.00 USD would attract a US duty of $0.75. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value, as published in the USITC Harmonized Tariff Schedule. The calculation is: $5.00 (declared value) × 0.15 (MFN duty rate) = $0.75 (duty amount). Note that specific product descriptions and preparation methods can influence the exact tariff line.
Which trade agreements reduce duties for HS 160420?
Several free trade agreements may reduce the applicable duty rate for HS 160420, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying products originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 160420 (Other prepared or preserved fish)?
Import duty rates for HS code 160420 vary significantly by country. For instance, the U.S. Most Favored Nation (MFN) duty rate is 20.00% ad valorem. The EU's Common Customs Tariff (TARIC) often shows rates around 12.00% ad valorem, though specific product compositions can lead to different rates. The UK Trade Tariff also lists various rates, frequently around 10.00% to 20.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your product. Always verify with official sources like the USITC, EU TARIC, or UK Trade Tariff.
How is the duty calculated for HS code 160420, and can you provide an example?
The duty for HS code 160420 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if importing 1,000 kilograms of prepared tuna fillets valued at $5 per kilogram into the United States, the total value is $5,000. With a U.S. MFN duty rate of 20.00%, the import duty would be $5,000 (value) × 0.20 (duty rate) = $1,000. Some countries may also apply specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always confirm the calculation method with the relevant customs authority.
What are the key classification criteria for goods falling under HS code 160420?
HS code 160420 covers 'Other prepared or preserved fish,' excluding fish fillets, fish pieces, and fish milt. Classification hinges on whether the fish product is prepared or preserved in a manner beyond simple canning or freezing. This includes products like fish cakes, fish balls, fish sausages, or fish prepared in sauces or marinades, where the fish has undergone significant processing. The key is that the fish is no longer in its raw or simply processed state (like whole fish, pieces, or fillets) but has been transformed into a distinct prepared item. Refer to the Explanatory Notes of the Harmonized System (WCO) for detailed guidance on preparation and preservation methods.
Which trade agreements commonly offer preferential duty rates for HS code 160420, and what documentation is needed?
Many trade agreements can provide preferential duty rates for HS code 160420. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may qualify for reduced or zero duties. The EU has numerous Free Trade Agreements (FTAs) with countries that could offer preferential treatment. To claim preferential rates, importers or customs brokers typically need a 'Proof of Origin' document, such as a Certificate of Origin or a declaration of origin on the invoice, issued by the exporter and compliant with the specific FTA's rules. The specific documentation requirements are detailed within each trade agreement and should be confirmed with the customs authority of the importing country.
What specific documentation is generally required for importing goods under HS code 160420?
Beyond the standard import documentation like a commercial invoice, packing list, and bill of lading/air waybill, importing prepared or preserved fish under HS code 160420 often requires specific health and safety certifications. This can include a Health Certificate or Certificate of Origin issued by the competent authority of the exporting country, attesting that the product meets the sanitary and phytosanitary standards of the importing country. For certain products, especially those containing specific ingredients or processed in particular ways, additional declarations regarding ingredients, processing methods, or shelf-life may be requested by customs or food safety agencies. Always consult the importing country's food safety regulations and customs requirements.