Sourcing salted cod fillets from China

Salted Pacific cod fillets carry 16%

Read from the UK Trade Tariff on 5 October 2026, heading 0305 covers dried, salted, brined and smoked fish. Salted Pacific cod fillets fall under 0305 32 11 00 and carry 16% duty from China. The other table rows are classification comparisons for different cod species or forms, each carrying 12%. They are not alternative codes for Pacific cod fillets.

The supplied fillet line records no anti-dumping or countervailing duty and no suspension. It attaches veterinary, illegal fishing and organic import controls. Arrange the Common Health Entry Document with your broker. Wild-caught cod needs catch-related certification; confirm the applicable certificate and flag-state validation requirements with your broker. For organic food from China entering Great Britain, confirm the certificate-of-inspection requirement for each consignment with your organic control body.

Confirm the scientific species, fillet form and salting or drying process using our commodity code guide. The supplied data does not establish the rate for every cod fillet species. For the wider heading, see dried, salted and smoked fish.

Specify species, salt and usable fillet weight

Specify the scientific species, skin-on or skinless form, pin-bone treatment, whole fillets or portions, thickness, salt content, moisture and pack weight. Distinguish wet-salted fillets from dried salted fillets. Agree a draining method for brined product and a soaking and cooking trial to compare usable yield, texture and residual salt against the approved sample.

Before ordering, check the Chinese establishment's approval for fishery products. Arrange the health certificate, pre-notification through IPAFFS and the designated border control post. Importers and agents use IPAFFS to notify authorities about imports to Great Britain. Match species, batch identity and weights across the certificates, invoice and packing list.

If buying organic-labelled product, agree the inspection certificate before dispatch. The exporter's control body in the country of export issues that certificate. Ask the relevant authority to confirm the English information required on retail packs concerning species, catch or production method and area, allergens, storage and a UK address. Confirm storage instructions for the actual salt and moisture specification.

Worked duty example

Illustrative example, not a quote: Illustrative hypothetical order: 2 tonnes of salted Pacific cod fillets under 0305 32 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 16% is £2,800. Import VAT at 20% is charged on the customs value plus duty, £20,300, so it is £4,060. Import taxes total £6,860; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,800 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

Identity and documents: match species, fillet form, batch markings and factory details to the purchase specification and shipping documents.

Weight and cut: weigh samples using the agreed draining method; compare fillet thickness, portion size, skin and remaining bones with the approved sample.

Salt and condition: compare laboratory salt, moisture and microbiological results with the specification; inspect for mould, insects, foreign matter, discolouration and broken flesh.

Packs and preparation: check seals, leaks, storage records and label artwork; repeat the agreed soaking and cooking trial. Use our inspection guide to organise checks.

What goes wrong

A supplier's description of salted cod can conceal a different species or a split fish rather than a fillet. Applying a non-fillet rate can misstate the duty. An unapproved plant, missing catch certificate or inconsistent health documents can prevent border clearance. Resolve the product identity and document discrepancies before loading.

Excess brine, uneven salt penetration, variable moisture and remaining bones can make apparently similar offers perform differently. Compare drained weight and prepared yield, rather than carton weight alone. Hold leaking or mouldy packs for investigation and compare the batch with the retained sample before accepting it.

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.