HS 0303Seafood

Mackerel - Frozen - HS 0303 classification, duty and landed cost

Mackerel - Frozen moves through customs under HS heading 0303. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.

Reviewed against WCO HS · WTO IDB · National customs schedules2 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
0303.54	Mackerel, frozen

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
European Union	0% - 22% IUU catch certificate mandatory; TRQs on some species.
United States	0% - 15% SIMP data required for at-risk species; FDA seafood HACCP.
China	5% - 15% Plus 9% VAT; GACC facility registration for exporters.
India	10% - 30% BCD + 5% GST; FSSAI and MPEDA controls.
Japan	0% - 10% Mercury/radionuclide monitoring on some origins.

Worked landed-cost example

20 MT of Mackerel - Frozen at FOB USD 1,900 per MT, sea freight to a representative port of discharge.

FOB valueUSD 38,000

Freight + insuranceUSD 2,470

CIF valueUSD 40,470

Import duty @ ~8% (indicative for Seafood)USD 3,238

VAT / GST @ ~5% on CIF+dutyUSD 2,185

Landed cost ≈ USD 45,893 - re-run the numbers against your exact HS 8-digit code and destination tariff before quoting.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· IUU catch certificate (EU IUU Regulation 1005/2008) or equivalent SIMP data for the US.
· Health certificate from competent authority; chain of custody for wild-catch species.
· Cold-chain temperature log from processing through discharge (frozen -18°C or colder).

Top exporting countries

· Norway
· Netherlands
· UK
· Chile

Frequently asked questions

Which HS chapter covers Mackerel - Frozen?

Mackerel - Frozen sits under HS 0303.54. Chapter 03 (live/fresh/frozen), Chapter 16 (prepared/canned) and Chapter 05 (non-edible parts) all cover distinct product forms.

What is the EU IUU catch certificate?

A mandatory certificate under EU Regulation 1005/2008 confirming that wild-caught product was not from IUU fishing. It must accompany every EU-bound consignment.

Does Mackerel - Frozen require SIMP data for the US?

If the species is on the NOAA Seafood Import Monitoring Program list, yes - full harvest and chain-of-custody data must be filed at entry.

How is Mackerel - Frozen typically shipped?

Frozen product moves in reefer containers at -18°C or colder; live product moves in insulated boxes with gel packs by air; fresh chilled ships at 0-2°C by air or short-sea reefer.

What size grades are used for Mackerel - Frozen?

Trade grades are usually by piece count per kg or lb (e.g. 21/25 for shrimp), by weight per fish, or by whole vs. fillet vs. block for demersal species.