SSLT Global
HS 03Food & beverages

HS Code for Seafood, Frozen Fish and Shrimp (Chapter 03)

Chapter 03 covers live, fresh, chilled and frozen fish, crustaceans and molluscs. Duty is only half the story - health certificates, IUU catch certificates, antibiotic residue limits and origin traceability determine whether a container clears or bounces at the border.

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

Sample 6-digit codes

CodeDescription
0303.14Frozen trout
0303.23Frozen tilapia
0303.44Frozen yellowfin tuna
0304.75Frozen fillets of Alaska pollock
0306.17Frozen shrimps and prawns
0307.43Frozen cuttlefish and squid
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
United States
0-5%
Antidumping duties on Vietnamese pangasius and Indian shrimp.
European Union
0-24%
Autonomous tariff quotas for specific species; GSP+ preferences.
Japan
3.5-10%
China
2-14%
Import suspensions have been used repeatedly on food-safety grounds.
United Kingdom
0-18% UKGT

Worked landed-cost example

1 x 40'RH reefer, 26 MT frozen HLSO shrimp 26-30, FOB Chennai USD 6.20/kg, to Rotterdam

FOB valueUSD 161,200
Freight + insurance (reefer)USD 12,500
CIF valueUSD 173,700
EU duty @ 4.2% (GSP)USD 7,295
VAT @ 9% (NL, deductible)USD 16,290
Landed cost ≈ USD 180,995 net of recoverable VAT - roughly USD 6.96/kg.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EU IUU catch certificate (1005/2008) for wild-caught product.
  • · Health certificate from origin competent authority; EU-approved processing plant.
  • · US SIMP (Seafood Import Monitoring Program) for 13 priority species.
  • · Antibiotic residue limits - chloramphenicol, nitrofurans, malachite green (zero tolerance).
  • · Cold-chain integrity - core temperature <= -18C at all handover points.
Top exporting countries
  • · China
  • · Norway
  • · Vietnam
  • · India
  • · Ecuador
  • · Chile
  • · Indonesia

Frequently asked questions

What is an IUU catch certificate?

The EU Illegal, Unreported and Unregulated fishing regulation requires a validated catch certificate from the flag state for all imports of wild-caught marine fish. Farmed / aquaculture product is exempt from IUU but still needs a health certificate.

Do frozen and fresh fish share HS codes?

No. Live is 0301, fresh/chilled is 0302, frozen is 0303, fillets and other meat is 0304. The state of the product determines the heading before species determines the subheading.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for food & beverages.

Food & beverages landed-cost pages: every destination market

Jump straight to the food & beverages import guide for any of the destination markets we cover.

Related commodity guides

Related tools

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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