Norway
Duty free*
- Their lines1 Norwegian line
03.05.7200 Fish heads, tails and maws
Norwegian tariff data checked Sept. 13, 2026.
Customs code · HS subheading 0305 72
Final code reached
Smoked, dried, salted or brined fish heads, tails and stomachs
This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU, pick a 10-digit line below.
This code covers fish heads, tails and stomachs prepared by smoking, drying, salting or placing in brine. It is within the heading for fish suitable for human consumption.
For example
- Smoked fish heads
- Dried fish tails
- Salted fish stomachs
- Fish stomachs in brine
See the official tariff text
Official tariff text
Fish heads, tails and maws, smoked, dried, salted or in brine
You are seeing what applies when you export from the EU. Switch above if you import.
You are seeing what applies when you import into the EU. Switch above if you export.
Your answer for export
The full EU export code is 0305 72 00.
You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.
8 digits, ready
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.
Great Britain
12.0%*
- Their lines36 British lines
- EU originDuty free*
0305 72 00 10 Salted
Northern Ireland follows other rules.
UK tariff data checked Sept. 13, 2026.
United States
10.0%†
Estimated from published US measures
- Their lines1 US line
- Entry dateSept. 18, 2026
0305.72.00.00 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.
-
03.05.7200
Fish heads, tails and maws
- Ordinary duty
- Duty free*
Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.
See the 36 British lines
Selling to Great Britain
What UK customs charges when goods like these arrive in Great Britain.
-
All 36 UK lines under this code
They all have the same duty rates shown here.
- Ordinary duty
- 12.0%*
- 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.
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 1 US line
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.
-
0305.72.00.00
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process, Fish fins, heads, tails, maws and other edible fish offal, Fish heads, tails and maws
- 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
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.
Before you use the code
Check the facts that sit outside the code
The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.
- The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
- Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
- Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.
On an EU import declaration
Pick the 10-digit line that matches the goods.
36 import lines
When these goods are imported into the EU, the declaration needs a 10-digit code. Under 0305 72 00 the EU tariff has 36 lines, each with its own wording.
You or your customs agent pick the line whose wording fits the goods; the last line, "Other", covers what none of the specific wordings describe.
The standard duty rate is the same on every line.
- Match the whole wording A line is its own wording plus the grouping text above it. Read both before you settle on one.
-
Dried, whether or not salted but not smoked
-
Of the species Gadus morhua
-
0305 72 00 10
Salted
-
0305 72 00 15
Unsalted
-
Of the species Gadus ogac
-
0305 72 00 20
Salted
-
0305 72 00 25
Unsalted
-
Of the species Boreogadus saida
-
0305 72 00 30
Salted
-
0305 72 00 35
Unsalted
-
Of the species Gadus macrocephalus
-
0305 72 00 38
Salted
-
0305 72 00 39
Unsalted
-
Other
-
0305 72 00 41
Anchovies (Engraulis spp.)
-
0305 72 00 44
Herring (Clupea harengus, Clupea pallasii)
-
0305 72 00 45
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
-
0305 72 00 46
Atlantic halibut (Hippoglossus hippoglossus)
-
0305 72 00 47
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
-
0305 72 00 49
Other
-
Salted but not dried or smoked and in brine
-
For processing
-
0305 72 00 50
Of the species Gadus morhua
-
0305 72 00 51
Anchovies (Engraulis spp.)
-
0305 72 00 52
Of the species Gadus ogac
-
0305 72 00 53
Herring (Clupea harengus, Clupea pallasii)
-
0305 72 00 54
Of the species Gadus macrocephalus
-
0305 72 00 55
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
-
0305 72 00 56
Of the species Boreogadus saida
-
0305 72 00 57
Atlantic halibut (Hippoglossus hippoglossus)
-
0305 72 00 58
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
-
0305 72 00 59
Other
-
Other
-
0305 72 00 60
Of the species Gadus morhua
-
0305 72 00 61
Anchovies (Engraulis spp.)
-
0305 72 00 62
Of the species Gadus ogac
-
0305 72 00 63
Herring (Clupea harengus, Clupea pallasii)
-
0305 72 00 64
Of the species Boreogadus saida
-
0305 72 00 65
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
-
0305 72 00 69
Of the species Gadus macrocephalus
-
0305 72 00 71
Atlantic halibut (Hippoglossus hippoglossus)
-
0305 72 00 72
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
-
0305 72 00 79
Other
-
Other
-
0305 72 00 91
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
-
0305 72 00 99
Other
No import line matches that search.
Exports from the EU and Intrastat normally use the 8-digit code as it is.
EU tariff data of Sept. 13, 2026.
Rates, origin and documents
Read the signals first. Open only the ones you want to check.
Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.
Data of Sept. 1, 2026
Lower duty for goods from some countries
Possible
Preferential rates exist for goods originating in:
- San Marino
- Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
- Botswana, Eswatini, Lesotho, Mozambique and Namibia
- Western Sahara
- Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama
- Andorra
- Ivory Coast
- Cameroon
- +42 origins
These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); OCTs (Overseas Countries and Territories); GSP+ (incentive arrangement for sustainable development and good governance); GSP - General arrangements.
Whether you can use one depends on the origin rules for the goods and on the documentation you can show.
Check this code in the official EU TARIC database
A limited quantity at a lower rate
Check
A tariff quota is recorded for this code. This does not say whether any of the quota is still available. It covers goods originating in:
- Iceland
- any country except United Kingdom
Restrictions and paperwork
Important
Import restrictions are recorded for goods originating in:
- North Korea (Democratic People’s Republic of Korea)
- any country except Iceland, Liechtenstein, Norway and Switzerland
- Ukraine
- any country except Andorra, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino and Switzerland
- European Union
- Japan
- Faroe Islands
- any country
The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.
Proof of origin 2 conditions
If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.
Show the EU's own wording for these conditions
- Movement certificate EUR.1
- Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Sanctions and restricted regions 2 conditions
Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.
Show the EU's own wording for these conditions
- Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
Product controls and permits 21 conditions
Depending on the exact product, customs may ask for a licence, a permit or a control certificate before the goods are released.
Show the EU's own wording for these conditions
- Certificate of inspection for organic products
- Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.
- Goods with third country origin coming from Greenland, according to the relevant EU legislation.
- Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Goods with EU origin returning from Andorra, according to the relevant EU legislation
- Goods with EU origin returning from Switzerland, according to the relevant EU legislation
- Goods with EU origin returning from Norway, according to the relevant EU legislation
- Goods with EU origin returning from San Marino, according to the relevant EU legislation
- Goods with EU origin returning from Iceland, according to the relevant EU legislation
- Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation
- Goods with EU origin returning from the Faroe Islands, according to the relevant EU legislation
- Goods with EU origin returning from Greenland, according to the relevant EU legislation
- Goods with EU origin coming from outermost regions, according to the relevant EU legislation
- Presentation of the required "CITES" certificate
- Declared goods do not belong to the Washington Convention (CITES)
Statements that the goods are outside a rule's scope 3 conditions
Some conditions are statements that a rule does not cover the goods, for example that the product is not on a controlled list.
Show the EU's own wording for these conditions
- Goods not concerned by Regulation (EU) 2018/848 (organic products)
- Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Other conditions 8 conditions
These conditions match none of the groups above. Whether customs asks for one depends on the goods, where they come from and the customs procedure.
Show the EU's own wording for these conditions
- The products left Japan before 2.6.2013 and comply with Implementing Regulation (EU) No 996/2012
- The products are accompanied by a declaration issued before 1.6.2013 in accordance with the Implementing Regulation (EU) No 996/2012 and stating that the products have left Japan before 1.7.2013
- Products which left Japan before 28 March 2011
- Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 322/2014)
- The products are accompanied by a declaration issued before 1 November 2012 in accordance with the Implementing Regulation (EU) No 284/2012 and stating that the products have left Japan before 1 December 2012
- The products left Japan before 30.10.2012 and comply with Implementing Regulation (EU) No 284/2012
- Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 996/2012) which was issued before 1 April 2014; the products left Japan from 1 April 2014 but before 1 May 2014
- Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 322/2014); the products left Japan before 9 January 2016
One last classification check
Check the path and the nearest alternatives.
Use this view if you are still unsure the code describes the product precisely.
Show the steps
Subheading 0305 72 has only this one 8-digit code, so there is no neighbour to compare with.
Worth comparing
Codes that sit close to this one, for when the material itself could be different.
Similar products elsewhere in the tariff
- 0307 19 00 Oysters, even in shell, smoked, dried, salted or in brine 9.0%*
- 0302 99 00 Fresh or chilled fish fins, heads, tails, maws and other edible fish offal (excl. livers, roes, milt and shark fins) 10.0%*
- 0302 91 00 Fresh or chilled fish livers, roes and milt 10.0%*
- 0304 89 90 Frozen fish fillets, n.e.s. 15.0%*
- 0302 89 10 Fresh or chilled freshwater fish, n.e.s. 8.0%*
Often confused with
-
0302 99 00
Fresh or chilled fish fins, heads, tails, maws and other edible fish offal (excl. livers, roes, milt and shark fins)
10.0%*
That code covers fresh or chilled fish fins, heads, tails, swim bladders and other edible fish offal; this code covers smoked, dried, salted or brined heads, tails and stomachs.
-
0304 89 90
Frozen fish fillets, n.e.s.
15.0%*
That code covers frozen fish fillets; this code covers smoked, dried, salted or brined fish heads, tails and stomachs.
-
0307 19 00
Oysters, even in shell, smoked, dried, salted or in brine
9.0%*
That code covers smoked, dried, salted or brined oysters, not fish heads, tails or stomachs.
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.
Save codes to your own collection
Create a free account to keep the customs codes you care about in one place, and come back to them whenever you need them.