Sourcing frozen whole herring from China

14% duty on herring for processing

Read from the UK Trade Tariff on 4 October 2026, frozen herring for processing under 0303 51 00 20 carries 14% duty for goods from China. The supplied line records no anti-dumping or countervailing duty and no suspension. Heading 0303 covers frozen fish, excluding fillets and other fish meat. Only the supplied herring line is shown in the table; it does not establish the rate for other end uses.

The line carries veterinary, illegal fishing and organic import controls. For Great Britain, check that the establishment is approved, and confirm with the relevant authority or customs broker whether a health certificate, pre-notification through IPAFFS, entry through a designated border control post and a validated catch certificate are required for the shipment. The tariff also attaches an organic control; confirm its applicability with your customs broker before accepting any organic claim.

Confirm the scientific species, whole-fish presentation and processing use before selecting the commodity code. Confirm the applicable VAT treatment for fish sold as food with HMRC or your customs broker. For salted products, see the salted herring guide.

Specify the herring and its intended use

Name Clupea harengus or Clupea pallasii in the purchase specification. State whether heads, guts and roe remain, the fish weight grade, permitted broken or damaged fish, freezing method, glaze allowance, net fish weight and carton format. Agree whether the buyer needs loose fish or frozen blocks for its processing equipment.

Ask for catch area, catching vessel details, freezing history and batch identification before approving the supplier. Herring belongs to the Clupeidae family, which official guidance includes among histamine-associated fish classified as medium risk. Agree a laboratory testing plan for histamine and assess the supplier's handling records.

For retail packs, check English labels for the species name, catch or production method and area, fish allergen information, storage instructions and a UK address. Match the label artwork to the actual product before printing.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20,000 kg of frozen whole herring for processing under 0303 51 00 20, invoiced at £30,000 free on board, with £4,000 of freight and insurance to the UK. The customs value is £34,000. Duty at 14% is £4,760. Import VAT at 20% is charged on the customs value plus duty, £38,760, so it is £7,752. Import taxes total £12,512; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £4,760 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

Species and grade: compare sampled fish with the agreed species and presentation; weigh fish from different cartons and check for mixed grades, belly damage and missing heads.

Glaze and net weight: deglaze samples from different pallets, weigh the drained fish and compare the result with the declared net weight and agreed glaze allowance.

Temperature and condition: measure core temperature on arrival, review transport temperature records and inspect for freezer burn, yellowing, damaged packaging and signs of thawing.

Documents and labels: match establishment approval, health certificate, catch certificate, batch marks and carton quantities; compare the histamine report with the shipment's batch identity.

What goes wrong

Heavy glaze reduces the fish available for processing, mixed sizes disrupt cutting or salting, and damaged bellies reduce usable yield. Temperature excursions can leave softened flesh or rancid odours. Record defects against agreed acceptance criteria and keep affected stock separate while investigating.

A supplier's factory paperwork can look complete while the catch certificate or shipment details do not match the load. Resolve discrepancies before dispatch, and confirm the establishment's approval before placing the order. Use the inspection guide to define the sampling brief.

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.