Canned tuna, surimi and prepared fish
Prepared and canned fish from China pays 12% to 25% UK duty with no anti-dumping duty and is zero-rated for VAT: canned tuna and surimi 20%, prepared sardines, mackerel and anchovies 25%, other prepared fish 14%. Canned skipjack tuna not in vegetable oil enters at 0% under a suspension from 21 June 2026 to 2028. Plants must be approved and tuna is tested for histamine.
Prepared and canned fish from China pays 12% to 25% UK duty; skipjack tuna not in oil is 0% under a suspension. Border checks, histamine tests and an example.
12% to 25%, with a skipjack suspension
Read from the UK Trade Tariff on 26 September 2026, prepared or preserved fish of heading 1604 from China carried 20% for canned tuna and skipjack, surimi preparations, eels, caviar and caviar substitutes, 25% for prepared anchovies, bonito, sardines and mackerel, 14% for other prepared fish, and 12% for sardinella and sprats in airtight cans, with no anti-dumping measure.
A suspension from 21 June 2026 to 31 December 2028 gives 0% to skipjack tuna that is not in vegetable oil and not fillets for processing, without a document condition, which covers most canned skipjack in brine or water. Fish balls, fish cakes and other minced fish products are classified as other prepared fish. Confirm the commodity code from the species, the medium and whether the fish is whole, in pieces or minced.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Skipjack tuna, not in vegetable oil, other | 1604 14 28 00 | 0% to 31 Dec 2028 (20% without it) | None |
| Skipjack tuna in vegetable oil | 1604 14 21 00 | 20% | None |
| Yellowfin tuna, other | 1604 14 38 00 | 20% | None |
| Bonito | 1604 14 90 00 | 25% | None |
| Prepared anchovies, other | 1604 16 00 90 | 25% | None |
| Other whole or pieces of fish, not minced | 1604 19 97 90 | 20% | None |
| Surimi preparations | 1604 20 05 00 | 20% | None |
| Prepared sardines, bonito or mackerel, minced | 1604 20 50 90 | 25% | None |
| Other prepared fish, such as fish balls | 1604 20 90 90 | 14% | None |
| Caviar | 1604 31 00 00 | 20% | None |
Plant approval, histamine and labelling
Prepared fish is a product of animal origin, so it must come from an establishment approved to export fishery products from China to Great Britain, with a health certificate, pre-notification and border control post checks, and wild-caught tuna needs a catch certificate. Canned products must be commercially sterile, and species such as tuna and mackerel are tested for histamine against the food safety criteria in retained Regulation 2073/2005.
Labels must give the species name, the medium such as brine or oil, drained weight as well as net weight, allergens, storage and a UK address. Detached shark fins and products containing them are banned under the Shark Fins Act 2023, so shark fin soup and similar products cannot be imported.
Worked duty example
A hypothetical order, not a quote: surimi seafood sticks under 1604 20 05 00, bought for £30,000 free on board with £4,000 of freight and insurance, so the customs value is £34,000. Duty at 20% is £6,800. Prepared fish is food and zero-rated for VAT, so no import VAT is due, and the landed cost before border control post charges is £40,800. The same value of canned skipjack tuna, not in vegetable oil, under 1604 14 28 00 would pay no duty under its suspension. See UK import duty and VAT for the method.
What goes wrong
Canned fish fails on seams, histamine and weight. Cans with poor double seams leak or swell, histamine rises when fish is held too long before processing, drained weight is below the label, and oil-packed tuna is declared as the brine-packed line to claim the suspension. Surimi products change texture or colour when the cold chain breaks, and plants lose approval without the importer noticing.
Check the plant's approval and certificates before each order, test each lot for histamine, heavy metals and commercial sterility at an accredited lab, tear down and measure can seams on samples, check drained and net weights against the label, confirm the packing medium matches the code declared, and log temperatures for frozen surimi.
Cambridge China Bridge sources canned tuna, surimi and prepared fish for retailers and foodservice buyers, from trial pallets to full containers. See our container programme service.
Frequently asked questions
What is the UK import duty on canned tuna from China?
Read from the UK Trade Tariff on 26 September 2026, canned tuna generally carried 20%, but skipjack tuna not in vegetable oil enters at 0% under a suspension to 31 December 2028.
What is the duty on surimi and fish balls?
Surimi preparations carried 20% and other prepared fish such as fish balls 14%.
Is there VAT on canned fish?
No. It is food and zero-rated for VAT.
What testing does canned tuna need?
Histamine against retained Regulation 2073/2005, heavy metals, commercial sterility, can seam checks and drained weight.