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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 0303.14 | Frozen trout |
| 0303.23 | Frozen tilapia |
| 0303.44 | Frozen yellowfin tuna |
| 0304.75 | Frozen fillets of Alaska pollock |
| 0306.17 | Frozen shrimps and prawns |
| 0307.43 | Frozen cuttlefish and squid |
Typical import duty by market
| Market | Duty |
|---|---|
| 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 |
Numerical Example: 1 x 40'RH reefer, 26 MT frozen HLSO shrimp 26-30, FOB Chennai USD 6.20/kg, to Rotterdam
1 x 40'RH reefer, 26 MT frozen HLSO shrimp 26-30, FOB Chennai USD 6.20/kg, to Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · China
- · Norway
- · Vietnam
- · India
- · Ecuador
- · Chile
- · Indonesia
Frequently asked questions
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.
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to food & beverages (HS 03) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.