Sourcing frozen fish tongues from China

Duty depends on species and processing use

Read from the UK Trade Tariff on 30 September 2026, heading 0304 covers fish fillets and other fish meat, whether or not minced, fresh, chilled or frozen. This guide concerns raw frozen fish tongues, with the selected table lines intended for wild-caught whitefish. Their standard duty for goods from China is 6%. The descriptions are candidate classifications, subject to confirmation of the species, edible cut and intended use.

No anti-dumping or countervailing measure is recorded for these lines. Processing-use Patagonian grenadier under 0304 95 90 14 has a conditional 0.00 % authorised-use suspension under customs supervision; the other selected lines have no recorded suspension. Confirm eligibility with your customs broker before budgeting for relief. All selected lines carry veterinary, illegal fishing and organic import controls. For an organic claim, arrange the certificate of inspection through the exporter’s control body and confirm the applicable import requirements.

Confirm the commodity code using the scientific species name, cut photographs, composition and processing destination. A supplier’s description of “fish tongues” does not establish the code, and a processing-use line should not be assumed suitable for a restaurant purchase. For the wider heading and another edible head cut, see the frozen boneless fish cheeks guide.

Specify the tongue cut and usable weight

Agree the species and a photographed reference cut. Specify how much surrounding throat tissue, skin, membrane and cartilage may remain, whether tongues must be whole, and the acceptable size variation. Record added water and other ingredients. Set pack weight after removing glaze, freezing presentation and acceptable thaw loss. Cook the sample using your intended recipe to assess texture and usable yield.

For imports into Great Britain, confirm with the relevant authority or your customs broker the applicable country and establishment approval, health certificate, IPAFFS notification and designated border control post requirements. Health certificates must be completed and signed by an authorised certifying officer. For wild-caught fish, confirm whether a validated flag-state catch certificate is required; where fish from another flag state is processed in China, also confirm whether an endorsed Chinese processing statement linking the tongues to the catch is needed.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2 tonnes of frozen Atlantic cod tongues under 0304 95 25 90, 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

Cut and identity: compare sampled tongues with the approved photographs. Check species records, attached throat tissue, cartilage, membranes, broken pieces and foreign matter.

Weight and glaze: deglaze samples using the agreed method and compare usable fish weight with the specification. Solid foods packed in an ice glaze must show drained net weight. Plan sampling through the quality inspection guide.

Cold chain and texture: check arrival core temperature is at or below −18 °C and review transport records. Examine freezer burn, clumping and thawing signs; compare thaw loss and cooked texture with the reference sample.

Labels and documents: match species, scientific name, catch area, production method, batch and establishment details across packs and the relevant certificates. Investigate any mismatch before accepting the batch.

What goes wrong

The delivered cut can contain more throat tissue or cartilage than the sample, reducing usable yield and changing cooking behaviour. Excess glaze can conceal a fish-weight shortfall. Uneven grading, freezer burn and thawing can produce inconsistent texture. Keep deglazed weights, cut photographs and cooked-sample records against the agreed specification.

Good-looking tongues can still have paperwork that does not match the cartons. Check establishment approval before ordering and reconcile catch, processing and health documents before shipment. Confirm China-specific import eligibility with the intended border control post. Keep batch identities attached to samples and arrival records so a quality complaint can be traced to the supplied lot.

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.