Sourcing breaded fish fingers from China

Fish finger duties and import controls

Read from the UK Trade Tariff on 30 September 2026, heading 1604 covers prepared or preserved fish, caviar and caviar substitutes. For breaded fish fingers, the selected frozen raw coated-fillet lines carry 6% for other fish and 14% for herring. Selected other preparations of non-salmon salmonids carry 6%, and other herring preparations carry 14%. These are classification candidates, not interchangeable codes. The selected lines show no anti-dumping duty, countervailing duty or suspension.

The selected lines attach veterinary, illegal-fishing and organic import controls. Ask APHA or your customs broker to confirm export-establishment approval, advance notification and designated border control post requirements; have your broker confirm the health certificate and common health entry document requirements. Most fish imports need a validated catch certificate. Where fish is processed in China but the fishing vessel is registered elsewhere, confirm the endorsed processing statement and any storage documentation.

The tariff also attaches CITES import and export controls to 1604 19 91 90, and an export control to 1604 20 90 19. Confirm the species and applicable permits with your broker. For organic claims, confirm inspection-certificate arrangements with your organic control body; the exporter’s control body issues the certificate. Confirm the commodity code from species, recipe, fish structure and processing. See the prepared fish cakes guide for the wider heading.

Specify the fish core and crumb coating

Specify the fish species, wild-caught or farmed origin, and whether the core is cut fillet, a fillet block or minced fish. Record the fish content, portion dimensions and weight, bone acceptance criteria, added water, binders and seasoning. State whether the fish remains raw, is merely pre-fried after coating or is fully cooked. Give your broker the recipe and process description before accepting a proposed code.

Agree crumb colour, particle size, coating coverage and adhesion after cooking. List batter, breadcrumbs, oil and other ingredients, including allergens. Specify pack weight, carton protection, batch marking and frozen storage arrangements. Retain an approved sample and test the proposed cooking instructions using the equipment your customers use.

Worked duty example

Illustrative example, not a quote: Illustrative palletised order of frozen breaded fillet fish fingers in catering packs under 1604 19 91 90, invoiced at £30,000 free on board, with £4,000 of freight and insurance to the UK. The customs value is £34,000. Duty at 6% is £2,040. Import VAT at 20% is charged on the customs value plus duty, £36,040, so it is £7,208. Import taxes total £9,248; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,040 of duty. The import duty and VAT guide explains each step. This assumes the goods are standard-rated for VAT. Most food for human consumption is zero-rated, and animal feed can be too, in which case no import VAT is due, so check the rate for your product in HMRC's VAT Notice 701/14.

Inspection checklist

Documents: match the species, factory approval, batch markings and applicable import documents to the goods and approved recipe.

Frozen condition: review transport temperature records; inspect for thawing, refreezing, damaged packs and fish fingers frozen together.

Fish and coating: weigh sampled portions, examine the core and check bones, crumb loss, coating thickness and cooked texture against the retained sample.

Labels: check the food name, ingredients with allergens emphasised, net quantity, date mark, storage instructions and food business name and UK address. Match the cooking instructions to the approved product.

What goes wrong

A fillet sample is replaced with minced fish, or a fully cooked product is declared using the raw coated-fillet line. More coating or added water changes the portion without changing its apparent size. Crumbs detach during cooking, and broken frozen portions arrive beneath intact top layers. Compare production samples with the approved recipe and inspect samples across the delivery.

A Chinese processing address does not establish the vessel’s flag or supply the catch paperwork. Chinese-origin animal products also have safeguard conditions; for farmed-fish recipes, ask your broker to confirm the applicable additional documents before ordering. Missing documents can prevent release. Investigate temperature excursions and discrepancies before accepting stock.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.