Classification complete
0304 89 10
Frozen fillets of freshwater fish not otherwise specified
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 03048910.
Code 0304 89 10 · Subheading 0304 89
Final code reached
This is a complete 8-digit customs code. There is no further code choice to make below it.
This code covers frozen fillets of freshwater fish that are not otherwise specified. It is for fillets, not whole fish or other fish meat.
Official tariff text
Frozen fillets of freshwater fish, n.e.s.
Classification complete
0304 89 10
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 03048910.
This is the catch-all under 0304 89: it covers what the sibling codes below do not.
Within the group of frozen fish fillets, this covers freshwater-fish fillets that are not covered by the specifically named fish classes in the neighbouring entries.
Compare the sibling codes at this level before you settle on this one.
Classification decides the rate here: from 7.5% to 18.0%.
Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.
Preferential rates exist for goods originating in San Marino; Economic Partnership Agreements; CARIFORUM except Haiti; Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe; Botswana, Eswatini, Lesotho, Mozambique and Namibia; Western Sahara; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); OCTs (Overseas Countries and Territories); 42 more origins. Whether you can use one depends on the origin rules for the goods and on the documentation you can show.
Check this code in the official EU TARIC databaseA tariff quota is recorded for this code. This does not say whether any of the quota is still available. It covers goods originating in Iceland and Norway.
Check this code in the official EU TARIC databaseImport restrictions are recorded for goods originating in North Korea (Democratic People’s Republic of Korea); any country except Iceland, Liechtenstein, Norway and Switzerland; Ukraine; Japan; any country.
Document or certificate conditions are recorded. Customs may ask for:
What Norwegian customs charges when goods like these are imported into Norway.
03.04.8901
Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
03.04.8902
Red fish (Sebastes spp.)
03.04.8903
Atlantic catfish (Anarhichas spp.)
03.04.8909
Other
Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.
What UK customs charges when goods like these are imported into the UK.
0304 89 10 00
Freshwater fish
These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.
Contains public sector information licensed under the Open Government Licence v3.0.
Source: UK Department for Business and Trade (data.api.trade.gov.uk).
Before you use the code
The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.
Worth comparing
Codes that sit close to this one, for when the material itself could be different.
That code covers fresh or chilled freshwater fish, whereas this code is within the frozen-fillet group.
That code covers frozen freshwater fish, whereas this code covers frozen fillets of freshwater fish.
That code covers frozen fish fillets not otherwise specified, without the freshwater-fish wording shown for this code.
Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.
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