Classification complete
0304 99 21
Frozen meat from unspecified freshwater fish, not fillets or surimi
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 03049921.
Code 0304 99 21 · Subheading 0304 99
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 meat from freshwater fish that are not otherwise specified, including minced fish meat. It does not cover fillets or surimi.
For example
Official tariff text
Frozen meat of freshwater fish n.e.s. (excl. fillets and surimi)
Classification complete
0304 99 21
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 03049921.
This is the catch-all under 0304 99: it covers what the sibling codes below do not.
Inside the frozen freshwater-fish-meat group, this is for fish meat not covered by a sibling code naming surimi, a specified fish or fish group, or saltwater fish, and it excludes fillets.
Compare the sibling codes at this level before you settle on this one.
Classification decides the rate here: from 7.5% to 15.0%.
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); 49 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 Norway, Albania, Bosnia and Herzegovina, Faroe Islands, Montenegro, Kosovo and Serbia.
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.
03.04.9910
Surimi, except from fish under commodity codes 03.04.9100 to 03.04.9700
03.04.9921
Of North Sea herrings
03.04.9922
Of Norwegian herrings, spawning in the spring
03.04.9929
Of other herrings
03.04.9991
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
03.04.9992
Big eye tuna (Thunnus obesus) and Atlantic bluefin tuna (Thunnus thynnus)
03.04.9999
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.
All 6 UK lines under this code
They all have the same duty rates shown here.
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 is for unspecified freshwater fish that are fresh or chilled, while this code is for frozen freshwater fish meat.
That code is for frozen surimi, while this code is for frozen freshwater fish meat that is not surimi.
That code is for frozen meat from unspecified saltwater fish, while this code is for unspecified freshwater fish.
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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