Sourcing dried fish heads from China
The supplied dried fish-head lines from China all carry 12% UK duty, with no recorded anti-dumping or countervailing duty. For food use, check the approved establishment, health certificate, advance notification and border route before shipment. Cambridge China Bridge sources dried fish heads.
12% on the supplied dried fish-head lines
Read from the UK Trade Tariff on 5 October 2026, heading 0305 covers dried, salted, brined and smoked fish. The supplied dried fish-head lines cover salted Atlantic cod, salted polar cod and herring, all not smoked. Each carries 12% duty for goods from China, with no recorded anti-dumping or countervailing duty or suspension. The salted, non-dried cod-head row is a classification comparison, not a dried product.
These lines carry veterinary, illegal fishing and organic import controls, plus a CITES export-control flag. Food imports need the relevant health certificate and advance notification to the border control post. Confirm establishment approval, whether notification must be made through IPAFFS and the suitable border route with port health or your customs broker. Ask them to confirm catch-certificate requirements for wild-caught or farmed fish and certificate-of-inspection requirements for organic food from China. Ask your customs broker to confirm the veterinary entry document and whether the CITES flag affects the proposed movement.
Confirm the scientific species, edible use, drying, salting and smoking before choosing the commodity code. Do not use a whole-fish code merely because the heads came from that species. The supplied extract does not cover every possible dried head. For the wider product family, see stockfish. These border arrangements concern Great Britain; confirm Northern Ireland arrangements separately.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Dried, salted Atlantic cod heads, not smoked | 0305 72 00 10 | 12% | None |
| Dried, salted polar cod heads, not smoked | 0305 72 00 30 | 12% | None |
| Dried herring heads, not smoked | 0305 72 00 44 | 12% | None |
| Comparison: salted Atlantic cod heads, not dried or smoked, other | 0305 72 00 60 | 12% | None |
Specify species, head cut and drying
Specify heads for human consumption, scientific species, wild or farmed origin, whole or split heads, retained collar meat, gill removal and cleaning. Agree size grading, acceptable broken pieces, salt treatment, moisture, packaging and storage instructions. Keep a reference sample showing the agreed cut and condition after soaking and cooking.
Before ordering, check that the exporting country and establishment are approved for the exact fishery product. Agree the health certificate, catch documentation and border route with your broker. A supplier's general seafood export experience does not establish approval for your shipment. The organic certificate of inspection is issued by the exporter's control body in the country of export.
Worked duty example
Illustrative example, not a quote: Illustrative hypothetical order: 2 tonnes of dried, salted Atlantic cod heads under 0305 72 00 10, invoiced at £16,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £17,500. Duty at 12% is £2,100. Import VAT at 20% is charged on the customs value plus duty, £19,600, so it is £3,920. Import taxes total £6,020; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,100 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
Identity and cut: match species and batch details to the specification and documents; check whole or split form, collar meat and gill removal.
Drying and salt: sample across cartons for moisture and salt testing; inspect thick flesh and cavities for uneven drying, mould, insects and foreign matter.
Weight and breakage: weigh the product without packaging, compare size grades and record broken heads, loose bones and missing flesh against the agreed sample.
Packs and labels: check seals, moisture damage, batch markings and storage instructions. Review English retail labels for species, production method and area, allergens and the UK business address before sale.
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What goes wrong
A dry outer surface can conceal damp flesh around the collar or inside the head. Uneven salt, rancid odour, mould, insects and excessive breakage can make an apparently matching order unsuitable for the buyer's use. Agree laboratory checks for moisture, salt and microbiology, with histamine testing where relevant to the species. Use the inspection guide to brief the checks.
Documents can describe whole fish while cartons contain heads, or identify a different species or establishment. Resolve discrepancies before loading and keep affected arrival stock separate while investigating. Confirm the producer through factory verification, and distinguish the quoted goods value from duty and border charges using the import duty and VAT guide.
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.
Frequently asked questions
What is the UK import duty on dried fish heads from China?
All supplied dried fish-head lines carry 12% duty. They cover salted Atlantic cod, salted polar cod and herring heads, not smoked. No anti-dumping or countervailing duty or suspension is recorded.
Can I import dried fish heads from China for food?
Check approval for the exporting country, exact product and establishment before ordering. Arrange the health certificate, advance notification and designated border route with your broker.
Do dried fish heads need a catch certificate?
Ask your customs broker or port health authority to confirm whether the fish needs a catch certificate, who must validate it and whether any exemption applies to farmed fish. Confirm the applicable fishery health and border requirements separately.
How do I check dried fish heads on arrival?
Check species, cut, size, product weight, breakage and seals. Examine cavities and collar flesh for dampness, mould and insects, and compare moisture, salt and preparation results with the agreed specification.