HS Code 0304 — Fish Fillets and Other Fish Meat

This code covers fish fillets—the sides of the fish after the bones have been removed—as well as minced fish meat. It applies regardless of whether the product is fresh, chilled, or frozen, making it the primary code for premium processed fish products.

What's included

Frozen cod fillets
Fresh salmon portions (boneless)
Minced fish meat
Surimi (unflavoured base)

What's excluded

Breaded fish fingers → use 1604 (Prepared or breaded fish falls under Chapter 16.)
Dried or smoked fillets → use 0305 (Curing/smoking processes take precedence over filleting.)

Common examples

IQF pangasius fillets
Chilled skinless sea bass fillets
Frozen blocks of minced pollock
Fresh tuna loins (boneless)

Frequently asked questions

Is surimi under 0304?

Base surimi (minced fish meat) is under 0304, but finished products like crab sticks are under 1604.

Trade & shipping notes

Typical duty range: 0% - 18%
Documentation: Often subject to higher duty rates than whole fish to protect domestic processing.
Typical shipping mode: Reefer
Top exporters: China, Norway, Vietnam
Top importers: USA, Germany, Japan

Key takeaway

The preferred code for consumer-ready fish portions and raw minced fish.

Fish Fillets and Other Fish Meat