HS Code for Frozen Fish: Classification Guide for Importers

If you import frozen fish for a retail chain, foodservice distributor or processing plant, the hs code for frozen fish is the line your customs entry, duty calculation and origin claim depend on. The Harmonized System is a multipurpose international product nomenclature developed by the World Customs Organization (WCO), used by more than 200 countries and economies as a basis for their customs tariffs.¹ For fish, the deciding facts are form and family: a whole frozen fish and a frozen fillet of the same species sit in different headings. The ordering steps are in how to import frozen fish from Bangladesh and the inspection points in the frozen fish quality control checklist.

Quick answer: indicative HS heading (with verify note)

The HS organizes its approximately 5,000 six-digit product categories by sections, chapters (2 digits), headings (4 digits) and sub-headings (6 digits).² Heading 0303 covers fish, frozen, excluding fish fillets and other fish meat of heading 0304, and heading 0304 covers fish fillets and other fish meat, whether or not minced, fresh, chilled or frozen.³

Verify the form and the family, not the trade name. The United States carries most whole-fish lines at the six-digit number with a .00 extension and then splits them with statistical suffixes.⁴ The European Union splits several of the same lines by individual species at eight digits.⁵ Confirm the full national code before filing.

How HS codes are structured (2-4-6 digits)

Each pair of digits narrows the category: chapter 3 for fish, heading 0303 for frozen whole fish or 0304 for fillets and fish meat, then a six-digit subheading by family group, for example 0303.63 for frozen cod, and a national extension of 8 to 10 digits.²

Countries subdivide the six-digit categories into national subheadings for their tariffs and statistics, and the current version is HS 2022.² Read the 6-digit HS code guide for more on the structure, and how to classify your product for the classification method.

Factors that decide the code for frozen fish

Form comes first: whole fish in 0303, fillets and fish meat in 0304. Heading 0303 covers fish, frozen, excluding fish fillets and other fish meat of heading 0304, so a headed or gutted whole fish stays in 0303, while fillets, mince or other meat of the same fish move to heading 0304.³ Decide the form before you look at the species.

Inside 0303, the family or species group picks the subheading. Salmonidae: 0303.11 sockeye, 0303.12 other Pacific salmon, 0303.13 Atlantic and Danube salmon, 0303.14 trout, 0303.19 other.³ Tilapia and catfish group: 0303.23 tilapias, 0303.24 catfish, 0303.25 carp, 0303.26 eels, 0303.29 other, split in the US suffixes by Nile perch and other.^{3 4} Flat fish: 0303.31 halibut, 0303.32 plaice, 0303.33 sole, 0303.34 turbots, 0303.39 other.³ Tunas: 0303.41 albacore, 0303.42 yellowfin, 0303.43 skipjack, 0303.44 bigeye, 0303.45 bluefin, 0303.46 southern bluefin, 0303.49 other.³ Herring and mackerel group: 0303.51 herrings, 0303.53 sardines and sprats, 0303.54 mackerel, 0303.55 jack and horse mackerel, 0303.56 cobia, 0303.57 swordfish, 0303.59 other.³ Cod family (Gadidae and related families): 0303.63 cod, 0303.64 haddock, 0303.65 coalfish, 0303.66 hake, 0303.67 Alaska pollock, 0303.68 blue whitings, 0303.69 other.³ Residual block: 0303.81 dogfish and other sharks, 0303.82 rays and skates, 0303.83 toothfish, 0303.84 seabass, 0303.89 other. Edible offal sits apart at 0303.91, 0303.92 shark fins and 0303.99.³

Inside 0304, frozen fillets sit in three blocks, and frozen fish meat in a fourth. Tilapia and catfish group fillets: 0304.61 tilapias, 0304.62 catfish, 0304.63 Nile perch, 0304.69 other.³ Cod-family fillets: 0304.71 cod, 0304.72 haddock, 0304.73 coalfish, 0304.74 hake, 0304.75 Alaska pollock, 0304.79 other.³ Other fillets: 0304.81 salmon, 0304.82 trout, 0304.83 flat fish, 0304.84 swordfish, 0304.85 toothfish, 0304.86 herrings, 0304.87 tunas, 0304.88 sharks, rays and skates, 0304.89 other.³ Other frozen meat: 0304.91 swordfish, 0304.92 toothfish, 0304.93 tilapia group, 0304.94 Alaska pollock, 0304.95 cod family, 0304.96 sharks, 0304.97 rays and skates, 0304.99 other.³ Fresh or chilled fillets sit at 0304.31 to 0304.49 and chilled meat at 0304.51 to 0304.59, so a frozen fillet never takes a 0304.3 or 0304.4 number.³

Bangladesh shipments turn on the tilapia and catfish group. Whole frozen pangasius takes the catfish line, 0303.24, split in the US suffixes by Ictalurus spp., Pangasius spp. including basa and tra, and other catfish; the same fish as a frozen fillet takes 0304.62, with the same genus split.⁴ Whole frozen tilapia takes 0303.23 and a tilapia fillet takes 0304.61.³ Silver pomfret sits in the herring and mackerel group text and takes the group residual line, carried at 0303.59.00 in the US schedule.⁶

State moves the same species out of the frozen headings. Live fish takes heading 0301. Fresh or chilled whole fish takes heading 0302, which repeats the family blocks, with cod at 0302.51 and the tilapia and catfish group at 0302.71 to 0302.79.^{3 4} Dried, salted, in brine or smoked fish takes heading 0305.³ Chapter 3 also keeps caviar and caviar substitutes prepared from fish eggs out of the chapter, in heading 1604.³

Preparation beyond the Chapter 3 states moves the product to heading 1604, prepared or preserved fish. The US schedule names breaded and batter-coated portions inside 1604.19, fish sticks inside 1604.20, and pre-cooked and frozen fish at 1604.20.6010.⁶ A breaded fillet or fish cake is never filed on a 0303 or 0304 line, however it is frozen.

National codes: US HTS, EU CN/TARIC, UK commodity code

United States: HTS, ten digits. The US schedule builds its ten-digit lines on the same first six digits. Most whole-fish lines stay at the subheading with a .00 extension and statistical suffixes: 0303.12.00 splits by salmon species, 0303.24.00 by catfish genus, and 0303.89.00 by common name, with frozen grouper at 0303.89.0070 and frozen snapper at 0303.89.0067.^{4 6} Frozen fillets split by a block test: cod fillets read 0304.71.10 when skinned, frozen into blocks each weighing over 4.5 kg and imported to be minced, ground or cut into pieces, and 0304.71.50 for other, with the same pattern across the other fillet lines.⁴ Other frozen meat divides by packing, at 0304.93.10, 0304.94.10, 0304.95.10 and 0304.99.11 in bulk or in containers weighing with their contents over 6.8 kg each, with minced suffixes that name surimi.⁴ Read the full ten-digit line for each presentation.

European Union: CN at eight digits, TARIC for measures. The Combined Nomenclature integrates the HS and adds EU subdivisions, producing eight-digit codes.² Where the United States tests the fillet block, the EU splits by individual species: whole cod reads 0303 63 10 for Gadus morhua, 0303 63 30 for Gadus ogac and 0303 63 90 for Gadus macrocephalus, and cod fillets read 0304 71 10 for Gadus macrocephalus and 0304 71 90 for Gadus morhua and Gadus ogac.⁵ Whole albacore splits by end use, at 0303 41 10 for industrial manufacture of products of heading 1604 and 0303 41 90 for other, with no US equivalent.⁵ Other frozen meat of Alaska pollock reads 0304 94 10 for surimi and 0304 94 90 for other meat.⁵ TARIC adds further subdivisions for specific measures. Read the confirmed line in TARIC for the entry date and for origin Bangladesh.

United Kingdom: commodity code. The UK builds its commodity code on the same first six digits, with its own extension after them.² The UK code therefore starts from the same 0303 and 0304 subheadings, but the full ten-digit code must be read in the UK Trade Tariff for your species, form and entry date rather than copied from a US or EU entry.

How to confirm the code officially

1. Write a precise description: species with its scientific name, whole, fillet or other meat form, frozen or chilled state, any mincing, and any coating, breading or cooking.

2. Start from the official tariff for the destination: the USITC HTS, TARIC or the UK Trade Tariff, and read the heading text and chapter notes for Chapter 3 and, for prepared products, Chapter 16.

3. Check published rulings for similar products. For the United States, the USITC advises traders to use the Customs Rulings Online Search Service (CROSS), because the correct classification of many items can be found there.⁷

4. For a borderline product, such as a lightly coated fillet, apply for a binding decision before you ship. In the EU, a Binding Tariff Information (BTI) application needs a separate application for each type of product and a detailed description.⁸ In the United Kingdom, a legally binding decision is generally valid for 3 years, through an Advance Tariff Ruling.⁹ In the United States, if the merchandise is not described in any ruling on CROSS, you may request a binding ruling from U.S. Customs and Border Protection.⁷

5. Give your broker the description and the confirmed code for each presentation.

Common classification mistakes

Filing fillets or mince under 0303. Heading 0303 excludes fillets and other fish meat of heading 0304.³ Fillets take 0304.61 to 0304.89 and other frozen meat takes 0304.91 to 0304.99.³

Filing a chilled shipment on the frozen lines. Fresh or chilled whole fish takes heading 0302, with cod at 0302.51, and chilled fillets take 0304.31 to 0304.49.^{3 4}

Filing breaded, coated or pre-cooked fish under 0304. Preparation moves the product to heading 1604: breaded portions sit inside 1604.19 and pre-cooked frozen fish at 1604.20.6010 in the US schedule.⁶

Filing smoked, dried or salted fish under 0303. Those states take heading 0305.³

Copying the EU species split into a US entry, or the US block test into an EU entry. The EU divides whole cod by species at 0303 63 10, 0303 63 30 and 0303 63 90 and has no fillet block test.⁵ The United States keeps whole cod at 0303.63.00 and divides frozen cod fillets at 0304.71.10 and 0304.71.50.⁴

Reaching for the residual lines first. Subheadings 0303.89 and 0304.89 are for fish with no named line.³ Check the named family blocks before you settle on other.

Related duties and documents

This guide states no duty rates: the code decides which duty line customs applies, and a rate read beside the whole cod line does not carry to a cod fillet, a fresh shipment or a prepared product. Read the rate beside your confirmed code for your origin and entry date. Keep the regulatory file beside the classification file. In the United States, many frozen fish lines are monitored: the National Oceanic and Atmospheric Administration lists frozen cod at 0303.63.0010 and 0303.63.0090, frozen grouper at 0303.89.0070, frozen snapper at 0303.89.0067 and the frozen tuna lines in its Seafood Import Monitoring Program code list.⁶ Keep the species and form evidence, the confirmed code per presentation, any binding decision and the origin evidence with the shipment documents, and run the frozen fish quality control checklist before the container is sealed.

FAQs

What is the HS code for frozen fish?

There is no single code for frozen fish. Whole frozen fish takes heading 0303, split by family and species group, for example tilapias at 0303.23, catfish at 0303.24, tunas at 0303.41 to 0303.49 and cod at 0303.63.³ Frozen fillets take heading 0304 at 0304.61 to 0304.89, and other frozen fish meat takes 0304.91 to 0304.99.³

Is the HS code the same in every country?

Only the first six digits are harmonized. Beyond six digits, each country adds its own lines: eight digits in the EU Combined Nomenclature,² and ten in the United States, where frozen fillets split by a block test and whole fish by statistical suffix rather than by the EU species lines.^{4 5}

How do I confirm the correct code?

Describe the product precisely, with the species and scientific name, the form, the frozen or chilled state and any coating, read the heading text and notes in the destination tariff, and check published rulings, such as CROSS for the United States.⁷ For a borderline product, apply for a binding decision before shipping: a BTI in the EU,⁸ an Advance Tariff Ruling in the United Kingdom,⁹ or a CBP binding ruling in the United States.⁷

What happens if I use the wrong code?

Duty, licensing and quota treatment are worked out from the code on the declaration, so a wrong code brings the wrong treatment. Taking a binding decision in advance helps you calculate the duties and restrictions that will apply.⁹

Next steps on Exportain

Browse Bangladeshi suppliers on Exportain, a B2B marketplace where supplier profiles carry document and photo review badges, and post a free RFQ at Exportain RFQs with the confirmed code stated per presentation. The harmonized system explainer and the guide to classifying your product are the background reads, and frozen shrimp follows its own map in the hs code for frozen shrimp guide. Exportain is not a party to the goods contract and does not inspect goods, book freight or clear customs.