Tilapia - Frozen - HS 0303 classification, duty and landed cost
Tilapia - 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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 0303.23 | Tilapias, frozen |
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. |
Numerical Example: 20 MT of Tilapia - Frozen at FOB USD 1,900 per MT, sea freight to a representative port of discharge.
20 MT of Tilapia - Frozen at FOB USD 1,900 per MT, sea freight to a representative port of discharge.. Run your own numbers in the Import Duty & Tax calculator.
- · 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).
- · China
- · Egypt
- · Indonesia
- · USA
Frequently asked questions
Tilapia - Frozen sits under HS 0303.23. Chapter 03 (live/fresh/frozen), Chapter 16 (prepared/canned) and Chapter 05 (non-edible parts) all cover distinct product forms.
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.
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.
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.
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to seafood (HS 0303) 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.