Heading 0305 · Chapter 03
Fish fit for human consumption, dried, salted, in brine or smoked, including fish cooked before or during smoking
This covers fish fit for human consumption that is dried, salted, in brine or smoked. Smoked fish may also have been cooked before or during smoking.
See the official tariff text
Official tariff text
Fish, fit for human consumption, dried, salted or in brine; smoked fish, fit for human consumption, whether or not cooked before or during the smoking process
More detailed codes
Pick the description that best matches your product.
22 codes below this one
- 0305 20 Fish livers, roes and milt, dried, smoked, salted or in brine 11.0%* Save
- 0305 31 Fillets, dried, salted or in brine, but not smoked, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." 16.0%* Save
- 0305 32 Fillets, dried, salted or in brine, but not smoked, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 16.0–20.0%* Save
- 0305 39 Fish fillets, dried, salted or in brine, but not smoked (excl. tilapia, catfish, carp, eels, Nile perch, snakeheads and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae) 15.0–16.0%* Save
- 0305 41 Smoked 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", incl. fillets (excl. offal) 13.0%* Save
- 0305 42 Smoked herring "Clupea harengus, Clupea pallasii", incl. fillets (excl. offal) 10.0%* Save
- 0305 43 Smoked trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", incl. fillets (excl. offal) 14.0%* Save
- 0305 44 Smoked tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", incl. fillets (excl. offal) No rate on file Save
- 0305 49 Smoked fish, incl. fillets (excl. offal, Pacific salmon, Atlantic salmon, Danube salmon, herring, trout, tilapia, catfish, carp, eels, Nile perch and snakeheads) 14.0–16.0%* Save
- 0305 51 Dried cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", even salted, not smoked (excl. fillets and offal) No rate on file Save
- 0305 52 Dried tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", even salted but not smoked (excl. fillets and offal) 12.0%* Save
- 0305 53 Dried fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, even salted but not smoked (excl. fillets, offal and cod "Gadus morhua, Gadus ogac, Gadus macrocephalus") 12.0–13.0%* Save
- 0305 54 Dried herrings "Clupea harengus, Clupea pallasii", anchovies "Engraulis spp.", sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus", mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus", Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jack and horse mackerel "Trachurus spp.", jacks, crevalles "Caranx spp.", cobia "Rachycentron canadum", silver pomfrets "Pampus spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "Mallotus villosus", swordfish "Xiphias gladius", Kawakawa "Euthynnus affinis", bonitos "Sarda spp.", marlins, sailfishes and spearfish "Istiophoridae", even salted but not smoked (excl. fillets and offal) 10.0–12.0%* Save
- 0305 59 Fish, dried, even salted but not smoked, n.e.s. (excl. fillets and offal) 12.0–15.0%* Save
- 0305 61 Herring (Clupea harengus, Clupea pallasii), only salted or in brine (excl. fillets and offal) 12.0%* Save
- 0305 62 Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", salted or in brine only (excl. fillets and offal) 13.0%* Save
- 0305 63 Anchovies "Engraulis spp.", salted or in brine only (excl. fillets and offal) 10.0%* Save
- 0305 64 Tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", salted or in brine only (excl. fillets and offal) 12.0%* Save
- 0305 69 Fish, salted or in brine only (excl. fillets, offal, herring, cod, anchovies, tilapia, catfish, carp, eels, Nile perch and snakeheads) 11.0–15.0%* Save
- 0305 71 Shark fins, smoked, dried, salted or in brine No rate on file Save
- 0305 72 Fish heads, tails and maws, smoked, dried, salted or in brine 13.0%* Save
- 0305 79 Fish fins and other edible fish offal, smoked, dried, salted or in brine (excl. heads, tails, maws and shark fins) 13.0%* Save
No codes match
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Compare the sibling codes
Classification decides the rate here: from 0.0% to 11.0%.
- 0301 Live fish 0.0–16.0%*
- 0302 Fish, fresh or chilled (excl. fish fillets and other fish meat of heading 0304) 0.0–23.0%*
- 0303 Frozen fish (excl. fish fillets and other fish meat of heading 0304) 0.0–23.0%*
- 0304 Fish fillets and other fish meat, whether or not minced, fresh, chilled or frozen 2.0–18.0%*
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0305 Fish, fit for human consumption, dried, salted or in brine; smoked fish, fit for human consumption, whether or not cooked before or during the smoking process you are here 10.0–20.0%*
- 0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine, even smoked, incl. crustaceans in shell cooked by steaming or by boiling in water 0.0–18.0%*
- 0307 Molluscs, fit for human consumption, even smoked, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine 0.0–11.0%*
- 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine, even smoked 0.0–11.0%*
- 0309 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption 11.0–13.0%*
Check the neighbouring codes
The codes just before and after this one, in case a nearby group fits better.
Fish fillets and other fish meat, whether or not minced, fresh, chill…
Fish, fit for human consumption, dried, salted or in brine; smoked fi…
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, d…
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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