Sourcing frozen fish fillets from China

Duty

Read from the UK Trade Tariff on 25 September 2026, frozen fillets of Atlantic cod and of haddock carried 6% duty on goods from China, and frozen Alaska pollock fillets 12%, with no anti-dumping measure. The same codes carry a veterinary control and an illegal, unreported and unregulated fishing control, which is where most of the work lies. Frozen fillets of tuna, skipjack and bonito (0304 87) are suspended to 0% until 31 December 2028, and several fillet lines for processing carry authorised-use suspensions that apply only under customs supervision of the end use.

Much of the whitefish processed in China is caught by vessels of other flags and filleted in Chinese plants, which is why the catch and processing documents matter as much as the duty. Confirm the commodity code by species and presentation. For other fish presentations, see our guide to dried, salted and smoked fish. For whole fish purchases, see our frozen whole fish sourcing guide. For UK cod sent to China, see our guide to exporting cod to China. For skate wing purchases, see our frozen skate wings sourcing guide.

Catch certificates and processing statements

GOV.UK sets out the documents for fish from a non-EU country: a validated catch certificate from the competent authority of the country where the fishing vessel is registered or licensed; where the fish was processed in another country, a processing statement endorsed by the competent authority there; and proof of storage if it was stored in a third country. For fish filleted in China from a foreign-flagged catch, that means the flag state's catch certificate and a Chinese processing statement linking the product to it. Link the Chinese processing statement to the flag state's catch certificate before arranging UK customs clearance for frozen fish.

The documents go to the port health authority in advance, 72 hours for sea imports, and are uploaded with an import notification in IPAFFS. Missing or mismatched documents stop the consignment, so collect and check them before the container sails.

Approved plants, health certificates and the border

Products of animal origin can come only from countries approved for the commodity, and from approved establishments, accompanied by the model health certificate. The import must be notified in IPAFFS at least one working day before arrival and enter through a border control post designated for the commodity, where documentary, identity and physical checks are made and charged for.

Ask the factory for its approval number for Great Britain, check it before the order, and make sure the health certificate is issued for the consignment. Frozen fish also needs a cold chain the checks can rely on, so agree the storage and loading temperature and record it at the container loading.

Worked duty example

A hypothetical shipment, not a quote: 20,000 kg of frozen Atlantic cod fillets under 0304 71 90 30, bought for £120,000 free on board with £6,000 of refrigerated freight and insurance, so the customs value is £126,000. Duty at 6% is £7,560. The same weight of Alaska pollock fillets at the same value would pay 12%, £15,120. Fish is food and zero-rated for VAT, so no import VAT is due, and the duty is the whole tax; border control post charges and cold storage come on top. The import duty and VAT guide explains each step.

Inspection checklist

Parasites and condition: inspect sampled fillets on a light table for visible parasites as retained Regulation (EC) No 853/2004 requires of food businesses, and check core temperature on arrival is at or below −18 °C.

Additives and contaminants: test for added phosphates and water by the moisture-to-protein ratio, check any additive is declared, and test mercury, cadmium and lead against retained Regulation (EC) No 1881/2006 on the first lot. For other seafood purchases, see our frozen squid and octopus sourcing guide.

Labels: check each carton carries the commercial designation, scientific name, catch area and production method required by retained Regulation (EU) No 1379/2013, and that these match the catch certificate.

What goes wrong

Frozen fillets fail on glaze, species and the documents. Glaze is heavier than declared so the buyer pays for ice, fillets are double-frozen or thawed in transit and turn soft and dry, and bones per kilo exceed the specification. Species substitution, such as pollock sold as cod, is a labelling fraud, and consignments are held at the border because the catch certificate, processing statement or health certificate does not match the cartons.

Measure net weight after deglazing on samples from each lot, check fillets for signs of refreezing, count bones per kilo against the specification, run DNA species testing on samples, keep a temperature logger in every container, and match catch certificate, processing statement, health certificate and carton labels before the notification goes into IPAFFS.

Specification and quality

Fillets are bought on species, size grade, glaze percentage, bones per kilo and pack. Glaze, the ice coating, is where weight is lost, so specify the net weight after glaze and check it on samples at inspection, along with bones, colour and freezer burn. For fish cheek purchases, see our guide to sourcing frozen boneless fish cheeks. For another fish cut, see our frozen fish collars sourcing guide.

Cambridge China Bridge sources frozen fish fillets from approved plants, with the catch certificates, processing statements, health certificates and cold chain arranged before shipment. See how our sourcing service works.

Related guides: Sourcing frozen whole fish from China, Dried, salted and smoked fish from China and Canned tuna, surimi and prepared fish, Sourcing cooked chicken and meat products from China. For another frozen fish product, see our guide to sourcing frozen minced fish blocks. For another fish cut, see sourcing frozen fish belly strips.