Sourcing frozen fish portions from China

Duty depends on species and presentation

Read from the UK Trade Tariff on 30 September 2026, the selected frozen fillet lines carried 6% to 14% duty for goods from China, with no anti-dumping or countervailing duty and no suspension recorded. Heading 0304 covers fish fillets and other fish meat, whether or not minced, fresh, chilled or frozen. The table concerns plain frozen fillet portions; other portion formats need separate classification.

These lines carry veterinary, illegal fishing and organic import controls. For imports into Great Britain, check the approved plant, health certificate, advance notification and designated border control post. Ask the relevant authority or customs broker to confirm catch-certificate requirements for wild-caught fish and processing-statement requirements for fish processed in China from another country's catch, including any validation or endorsement needed. The tariff attaches organic import control: confirm the requirement with your customs broker before ordering goods described as organic. For UK cod sent to China, see our guide to exporting cod to China.

Confirm the commodity code using the scientific species name, fillet or other meat presentation, and intended processing. Do not classify from the word ‘portion’ alone. Our frozen fish fillets guide covers the wider product family. For fish cheek purchases, see our guide to sourcing frozen boneless fish cheeks.

Specify the portion after removing glaze

Specify species, skin-on or skinless, boneless or agreed bone tolerance, natural fillet cuts or formed portions, and individual portion weight after removing glaze. Agree thickness, shape, permitted broken pieces, freezing method, additives and pack arrangement. Keep a reference sample and a written weighing method so the factory and receiving warehouse assess the same product.

For catering use, cook samples using your intended method and compare shrinkage, texture and consistency between portions. Ask the supplier to identify the processing plant and link the proposed carton labels to the catch, processing and health documents before committing to production.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2 tonnes of frozen Cape hake fillet portions under 0304 74 11 00, 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 6% is £1,050. Import VAT at 20% is charged on the customs value plus duty, £18,550, so it is £3,710. Import taxes total £4,760; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,050 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

Weight and glaze: remove glaze from sampled portions and compare fish weight and portion consistency with the agreed specification. Confirm with the relevant authority how glaze should be treated in the labelled net weight.

Cut and condition: check thickness, skin, bones, broken edges, visible parasites and freezer burn against the reference sample. Cook samples to assess texture and water loss.

Cold chain: check core temperature on arrival is at or below −18 °C and review the transport temperature record for evidence of warming.

Labels and documents: match species, scientific name, production method, catch area and batch details across cartons and relevant certificates. Arrange quality inspection around the agreed sampling and weighing method.

What goes wrong

Portions can meet the packed weight while delivering too little fish because the glaze is heavier than agreed. Uneven cuts give inconsistent cooking, bones undermine a boneless specification, and thawing followed by refreezing can leave soft flesh and excess water loss. Record these defects against the agreed sample and specification.

Documents can describe a different species or batch from the cartons, or name a plant that is not approved. Check approval and certificate consistency before shipment, then retain arrival photographs, weighing records and temperature evidence for any supplier claim.

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.