HS 0304Seafood

Pangasius / Basa Fillets - HS 0304 classification, duty and landed cost

Pangasius / Basa Fillets moves through customs under HS heading 0304. 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
0304.62	Pangasius fillets, 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 Pangasius / Basa Fillets at FOB USD 2,600 per MT, sea freight to a representative port of discharge.

FOB valueUSD 52,000

Freight + insuranceUSD 3,380

CIF valueUSD 55,380

Import duty @ ~8% (indicative for Seafood)USD 4,430

VAT / GST @ ~5% on CIF+dutyUSD 2,991

Landed cost ≈ USD 62,801 - 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

· Vietnam
· China
· Netherlands

Frequently asked questions

Which HS chapter covers Pangasius / Basa Fillets?

Pangasius / Basa Fillets sits under HS 0304.62. 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 Pangasius / Basa Fillets 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 Pangasius / Basa Fillets 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 Pangasius / Basa Fillets?

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.