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Code 0305 49 · Heading 0305

Smoked fish, including fillets, excluding Pacific salmon, Atlantic salmon, Danube salmon and herring

This code covers fish that has been smoked, including smoked fish fillets. It excludes Pacific salmon, Atlantic salmon, Danube salmon and herring; edible fish offal is also excluded from the listed child categories.

For example

  • Smoked cod fillets
  • Smoked tuna
See the official tariff text

Official tariff text

Smoked fish, incl. fillets (excl. offal, Pacific salmon, Atlantic salmon, Danube salmon, herring, trout, tilapia, catfish, carp, eels, Nile perch and snakeheads)

How we got to this code

  1. I
  2. 03
  3. 0305
  4. 0305 49
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Pick the 8-digit code

Pick the description that best matches your product.

Import duty on the codes below: 14.0–16.0%

4 codes below this one

Compare the sibling codes

See all 22 codes at this level

Classification decides the rate here: from 10.0% to 16.0%.

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

  • Their lines1 Norwegian line

03.05.4900 Other

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

From 14.0% to 16.0%

  • Their lines11 British lines
  • EU originDuty free

0305 49 10 00 Lesser or Greenland halibut (Reinhardtius hippoglossoides)

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

  • Their lines3 US lines
  • Entry dateSept. 17, 2026

0305.49.20.00 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 1 Norwegian line

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

  • 03.05.4900

    Other

    Ordinary duty
    Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 11 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

  • 0305 49 10 00

    Lesser or Greenland halibut (Reinhardtius hippoglossoides)

    Ordinary duty
    14.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 0305 49 20 00

    Atlantic halibut (Hippoglossus hippoglossus)

    Ordinary duty
    16.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 0305 49 30 10

    Of the species Scomber scombrus

    Ordinary duty
    14.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 0305 49 30 90

    Other

    Ordinary duty
    14.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 0305 49 80 10

    Atlantic bluefin tuna (Thunnus thynnus)

    Ordinary duty
    14.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 0305 49 80 20

    Swordfish (Xiphias gladius)

    Ordinary duty
    14.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 0305 49 80 35

    Gilt-head sea bream (Sparus aurata)

    Ordinary duty
    14.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 0305 49 80 40

    Sea bream (Dentex dentex, Pagellus spp.)

    Ordinary duty
    14.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.
Show all 11 lines

  • 0305 49 80 50

    European sea bass (Dicentrarchus labrax)

    Ordinary duty
    14.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 0305 49 80 60

    Bigeye tuna (Thunnus obesus)

    Ordinary duty
    14.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 0305 49 80 90

    Other

    Ordinary duty
    14.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 3 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

  • 0305.49.20.00

    Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process, Smoked fish, including fillets, other than edible fish offal, Other, Mackerel

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 0305.49.40.20

    Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process, Smoked fish, including fillets, other than edible fish offal, Other, Cod, cusk, haddock, hake (Urophycis spp.) and pollock

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 0305.49.40.45

    Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process, Smoked fish, including fillets, other than edible fish offal, Other

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.