HS 160431 Caviar and caviar substitutes

Quick Answer: Caviar and caviar substitutes imported under HS 160431 enter the UK at 20.00%, the EU at 20.00%, and the US at a general rate of 15%, with preferential rates available for certain trading partners. This HS code specifically covers roe of fish, including sturgeon, that has been prepared or preserved. This includes both genuine caviar and "caviar substitutes," which are typically made from fish roe other than sturgeon but are processed to resemble caviar. Importers should be aware of potential import restrictions or specific labeling requirements related to endangered species, particularly for genuine sturgeon caviar. According to CustomTariffs data, understanding these varying duty rates and potential trade agreements is crucial for accurate customs declarations and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1604310000 20.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1604310000 20.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1604310000 15% 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 1604.31?

Imports of Caviar and caviar substitutes 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?

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What products does HS 160431 cover?

This subheading covers caviar, which is the processed, salted roe of sturgeon, and caviar substitutes. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically includes fish roe that has been prepared or preserved. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this subheading encompasses both genuine caviar derived from sturgeon species and products designed to mimic caviar, provided they are presented as such and meet the preparation criteria.

What falls outside HS 160431?

The following products are excluded from HS 160431: fresh or chilled fish roe not otherwise prepared or preserved, such as unpackaged salmon roe intended for immediate consumption or further processing. Additionally, products that are not fish roe, even if they resemble caviar, such as tapioca pearls or certain plant-based gels, are classified elsewhere. Fish roe that has been simply salted for preservation but not processed into a ready-to-eat product may also fall under different subheadings within Chapter 1604, depending on the specific preparation methods.

What are common classification mistakes for HS 160431?

A common error is misclassifying caviar substitutes that are not derived from fish roe. For instance, products made from seaweed or other plant-based ingredients, even if they visually resemble caviar, should not be classified under 160431 unless they are specifically defined as caviar substitutes by official customs rulings or WCO interpretations. Another mistake can arise from not distinguishing between different types of fish roe; for example, salmon roe (ikura) or lumpfish roe, when prepared and preserved, might fall under different HS codes if not explicitly considered caviar substitutes under the relevant jurisdiction's tariff schedule.

How should importers classify products under HS 160431?

The correct procedure for classifying products under HS 160431 involves a thorough examination of the product's composition, preparation, and presentation. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and refer to the Explanatory Notes of the Harmonized System. Key factors include whether the product is genuine sturgeon roe or a recognized substitute, and the method of preservation. Obtaining a binding ruling from customs authorities is advisable for novel or complex products to ensure accurate classification and avoid penalties.

How is the duty calculated for products under HS 160431?

A 500-gram tin of Beluga caviar, 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 customs value. The calculation is: 10% of $1,500 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 1604.30.0000, which covers caviar and caviar substitutes.

Which trade agreements reduce duties for HS 160431?

Several free trade agreements may reduce the applicable duty rate for HS 160431, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating caviar and caviar substitutes from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, typically requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the terms of the respective trade agreement.

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Which HS Codes Are Related?

HS 160432 HS 160420 HS 160416 HS 160413 HS 160411 HS 160414

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

FAQ

What are the import duty rates for HS code 160431 (Caviar and caviar substitutes)?

The Most Favored Nation (MFN) duty rate for HS code 160431 is typically 20.00% ad valorem. However, preferential duty rates are available for goods originating from countries with which the importing country has trade agreements. For example, under certain agreements (indicated by codes like A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be Free. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff, to determine the applicable rate based on the origin of the goods.

How is caviar classified under HS code 160431, and what distinguishes it from caviar substitutes?

HS code 160431 covers 'Caviar and caviar substitutes prepared from fish roe'. True caviar refers specifically to the processed, salted eggs of sturgeon species (e.g., Beluga, Osetra, Sevruga). Caviar substitutes are products made from the roe of other fish species (such as salmon, trout, or carp) that are processed and prepared to resemble caviar in appearance and texture. The key classification criterion is the species of fish from which the roe is derived and the preparation method. Documentation, such as a Certificate of Origin or a product specification sheet, may be required to verify the nature of the product.

What documentation is typically required for importing caviar and caviar substitutes under HS code 160431?

Importing caviar and caviar substitutes under HS code 160431 generally requires specific documentation to ensure compliance with food safety regulations and accurate tariff classification. Essential documents often include a commercial invoice, packing list, bill of lading or air waybill, and a Certificate of Origin to claim preferential duty rates. Additionally, depending on the importing country's regulations, a health certificate or phytosanitary certificate issued by the competent authority of the exporting country may be necessary, attesting to the safety and origin of the fish roe. Importers should also be aware of any specific import permits or licenses required for certain types of seafood products.

Can you provide an example of how import duty is calculated for HS code 160431?

Certainly. Let's assume an importer is bringing 10 kilograms of caviar into a country with an MFN duty rate of 20.00% ad valorem and a specific duty of $5.00 per kilogram. If the declared value of the 10 kg of caviar is $5,000 USD, the duty calculation would be as follows:

  1. Ad Valorem Duty: 20.00% of $5,000 USD = $1,000 USD.
  2. Specific Duty: $5.00/kg * 10 kg = $50 USD.

In most customs systems, the importer will pay the higher of the two duties. In this example, the ad valorem duty ($1,000 USD) is higher than the specific duty ($50 USD), so the total duty payable would be $1,000 USD. It is important to note that the specific duty component can vary significantly by country and product. Always verify the exact duty structure (ad valorem, specific, or compound) with the official tariff schedule.

Which common trade agreements offer preferential duty rates for HS code 160431?

Several trade agreements can provide preferential duty rates for HS code 160431. For instance, the European Union's Generalized Scheme of Preferences (GSP) and its various Free Trade Agreements (FTAs) with countries like Mexico, Canada, or South Korea often grant reduced or zero duties. In the United States, agreements such as the USMCA (United States-Mexico-Canada Agreement) or FTAs with countries like Chile (CL) or Singapore (SG) may offer preferential treatment. The 'Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' notation in the sample duty rates suggests that goods originating from countries party to these specific agreements would likely enter duty-free or at a significantly reduced rate. Importers must ensure they have the correct proof of origin to claim these benefits under the respective trade agreements.