Sourcing frozen whole pollock from China

14% duty on frozen whole Alaska pollock

Read from the UK Trade Tariff on 4 October 2026, frozen Alaska pollock under 0303 67 00 90 carried 14% duty for goods from China. The supplied record shows no anti-dumping or countervailing measure and no suspension on this line. Heading 0303 covers frozen fish excluding fillets and other fish meat of heading 0304. Fish sold as food is zero-rated for VAT.

The tariff attaches veterinary, illegal fishing and organic import controls. Fish needs an approved establishment and entry through an appropriately designated border control post; confirm health certification and advance notification through the import notification system with the port health authority. Wild-caught pollock needs a validated catch certificate. Organic consignments need a separate certificate of inspection from the relevant control body.

The table shows buying specifications sharing the only Alaska pollock line in the supplied file, rather than separate tariff lines. Confirm the scientific name and presentation with your broker before using this commodity code. Other species and forms are covered in the wider frozen whole fish guide.

Specify species, whole-fish form and glaze

Specify Alaska pollock by scientific name, not simply 'pollock' or 'whitefish'. Agree whether fish is ungutted or gutted with the head retained, the size grade, freezing method, glaze allowance, deglazed net weight and carton format. Define acceptable skin damage, broken tails and freezer burn using an approved sample.

Ask where the fish was caught, the fishing vessel's flag and where it was stored or processed. Where these activities occur outside the vessel's flag country, additional processing or storage documents may be needed. Ask the port health authority to confirm the document set before dispatch.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2 tonnes of frozen whole Alaska pollock under 0303 67 00 90, invoiced at £4,000 free on board, with £1,500 of freight and insurance to the UK. The customs value is £5,500. Duty at 14% is £770. Import VAT at 20% is charged on the customs value plus duty, £6,270, so it is £1,254. Import taxes total £2,024; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £770 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 form: compare sampled fish with the agreed species, head-on presentation, gutting specification and size grade.

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

Cold chain and condition: measure arrival temperature against the agreed storage specification, review the journey's temperature record and inspect for freezer burn, damaged skin and thawing.

Documents and labels: match establishment approval, health and catch documents, lot marks and carton quantities. Check the declared species, production method and catch area against the supplier's records.

What goes wrong

A vague pollock description leaves room for species substitution or an unwanted presentation. Mixed size grades disrupt portion planning, excess glaze reduces usable fish weight, and damaged packaging or a warm journey can leave freezer burn or signs of thawing.

A Chinese supplier's invoice does not replace the catch certificate. Fish caught elsewhere and stored or processed in China can need additional documents. Resolve gaps before loading, and keep suspect arrival lots separate while you assess condition and paperwork.

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.