Sourcing smoked mackerel from China

Smoked mackerel: 14% duty

Read from the UK Trade Tariff on 5 October 2026, heading 0305 covers dried, salted, brined and smoked fish, including fish cooked before or during smoking. The supplied smoked mackerel line, 0305 49 30 90, carries 14% duty for goods from China. No anti-dumping or countervailing duty or suspension is recorded. The table shows purchasing forms within this same supplied line, rather than separate tariff lines.

This line carries veterinary, illegal fishing and organic import controls. For Great Britain, ask APHA or your customs broker to confirm establishment approval, health certification, advance notification through the animal products import system and the designated border control post route. For wild-caught fish, confirm validated catch-certificate requirements with the relevant authority. For organic consignments from China, confirm certificate of inspection requirements with your broker and organic control body; the certificate is issued by the exporter's control body in the country of export.

Give your broker the scientific species name, whole or filleted form and smoking process before confirming the commodity code. Ask the broker to confirm the veterinary entry document and all applicable control documents before loading. For other species and preservation methods, see the dried, salted and smoked fish guide. These border arrangements concern Great Britain; confirm Northern Ireland requirements separately.

Specify the smoking process and pack

Specify the scientific species, whole fish or fillets, skin and bone condition, portion size, hot or cold smoking, salt level, smoke flavour and permitted ingredients. Agree whether the product is supplied chilled or frozen and whether it is intended to be eaten directly or cooked. Keep an approved sample for colour, texture and flavour comparisons.

For vacuum packs, ask for the evidence supporting shelf life under the proposed storage and transport conditions. Agree pack material, seal checks, batch identification and remaining shelf life at delivery. Confirm retail-label requirements with the relevant food authority, including English information on species, catch or production method and area, allergens, storage and a UK address.

Check the Chinese processing establishment's approval against the current list before ordering. Match its identity to the proposed health documentation. Our factory verification service helps organise supplier checks.

Worked duty example

Illustrative example, not a quote: Illustrative hypothetical order: 2 tonnes of smoked mackerel fillets under 0305 49 30 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 14% is £2,450. Import VAT at 20% is charged on the customs value plus duty, £19,950, so it is £3,990. Import taxes total £6,440; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,450 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, establishment details, batch marks, health documentation and catch certificate to the invoice, packing list and cartons.

Temperature and seals: read transport temperature records, check arrival condition against the agreed storage specification and inspect vacuum packs for leaks, damaged seals and loss of vacuum.

Weight and eating quality: weigh sample packs and compare fillet size, bones, skin, saltiness, smoke flavour, colour and texture with the approved sample.

Laboratory results and labels: review batch-linked histamine and microbiological results, shelf-life evidence, English labels and storage instructions before release. Use our inspection guide to organise checks.

What goes wrong

A supplier's seafood export experience can be mistaken for approval of the actual processing establishment. A different plant name on the health certificate, inconsistent batch descriptions or missing catch documentation can disrupt clearance. Resolve discrepancies before loading.

Fillets may arrive broken, excessively salty, unevenly smoked or below the agreed pack weight. Leaking vacuum packs and missing temperature records make release decisions harder. Keep affected batches separate while reviewing the records and laboratory findings; appearance and flavour checks cannot replace the agreed safety evidence.

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.