Dried, salted and smoked fish from China
Dried, salted and smoked fish from China pays 10% to 14% UK duty with no anti-dumping duty, and it is zero-rated for VAT: most dried and salted fish and fish maws 12%, dried anchovies and roes 10%, smoked fish 14%. Every consignment needs an approved plant, a health certificate, pre-notification and border checks, and wild-caught fish a catch certificate. Detached shark fins are banned.
Dried, salted and smoked fish from China pays 10% to 14% UK duty and is zero-rated for VAT. Approved plants, health and catch certificates, and an example.
10% to 14% by product
Read from the UK Trade Tariff on 26 September 2026, dried, salted, smoked and brined fish of heading 0305 from China carried duty by species and process: 12% for most dried fish, salted cod and other salted fish, 10% for dried anchovies and for fish roes and livers, 14% for smoked fish of other species, and 12% for fish heads, tails, maws and other edible fish offal, with no anti-dumping measure and no relevant suspension on these lines.
The tariff has separate lines for many named species, such as cod, herring, salmon, halibut, tuna and swordfish, so the species and the process decide the code. Frozen fish is covered in our frozen whole fish guide and frozen fillets guide. Confirm the commodity code from the scientific name.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Fish roes and livers, other | 0305 20 00 99 | 10% | None |
| Dried Pacific cod | 0305 51 90 30 | 12% | None |
| Dried anchovies | 0305 54 50 00 | 10% | None |
| Other dried fish | 0305 59 85 90 | 12% | None |
| Salted Pacific cod, not dried | 0305 62 00 90 | 12% | None |
| Other salted fish or fish in brine | 0305 69 80 90 | 12% | None |
| Other smoked fish | 0305 49 80 90 | 14% | None |
| Fish heads, tails and maws, other | 0305 72 00 99 | 12% | None |
Border checks, catch certificates and shark fins
Fishery products from China can only come from establishments on the approved list for China, with an official health certificate, pre-notification on IPAFFS and documentary, identity and physical checks at a border control post. The tariff also carries veterinary, CITES and illegal, unreported and unregulated fishing controls on these lines, so wild-caught fish needs a catch certificate validated by the flag state, while farmed fish is outside the catch certificate scheme.
The Shark Fins Act 2023 bans the import of shark fins detached from the body and of products containing them, so dried shark fin cannot be bought at all. Species listed under CITES need permits. Retail packs need English labels with the species name, catch or production method and area, allergens, storage and a UK address.
Worked duty example
A hypothetical order, not a quote: 2 tonnes of dried fish of other species under 0305 59 85 90, bought for £16,000 free on board with £1,500 of freight and insurance, so the customs value is £17,500. Duty at 12% is £2,100. Dried fish is food and zero-rated for VAT, so no import VAT is due, and the landed cost before border control post charges and clearance fees is £19,600. Dried anchovies under 0305 54 50 00 would pay 10% and smoked fish of other species 14%. See UK import duty and VAT for the method.
What goes wrong
Dried and salted fish fails at the border and in the lab. Consignments arrive from a plant that is not on the approved list, with a certificate that does not match the load, or without a catch certificate for wild fish, and are rejected at the border control post. In the lab, histamine rises in badly handled species, moisture is too high so mould grows, salt content varies between lots, and foreign matter, insects or preservatives not permitted in the UK are found.
Check the plant's approval number against the current list before ordering, match the health and catch certificates to the invoice and packing list, test each lot for histamine where the species requires it, moisture, salt and microbiology at an accredited lab, and inspect for mould, insects and pack weights before shipment.
Cambridge China Bridge sources dried, salted and smoked fish for food importers and wholesalers, starting with the plant's approval and certificates. See how we verify food producers.
Frequently asked questions
What is the UK import duty on dried fish from China?
Read from the UK Trade Tariff on 26 September 2026, most dried and salted fish carried 12%, dried anchovies and roes 10%, and smoked fish 14%, with no anti-dumping duty.
Is there VAT on imported dried fish?
No. Fish is food and zero-rated for VAT, although border control post charges still apply.
Can I import dried shark fin?
No. The Shark Fins Act 2023 bans importing detached shark fins and products containing them.
Does dried fish need a catch certificate?
Wild-caught fish does, validated by the flag state; farmed fish is outside the catch certificate scheme but still needs a health certificate.