HS code 0303.89 covers Frozen fish (other) — for example frozen whole fish, fillets. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (0%) | R0 |
| Import VAT (15% on ATV) | R16,500 |
| Estimated landed cost | R116,500 |
VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.
Where HS 0303.89 sits in the tariff
Classification is decided at heading level first. Heading 0303 is “Fish; frozen, excluding fish fillets and other fish meat of heading 0304”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 0303.11 Fish; frozen, Pacific salmon, sockeye salmon (red salmon) (Oncorhynchus nerka), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.12 Fish; frozen, Pacific salmon (Oncorhynchus gorbuscha/keta/tschawytscha/ kisutch/masou/rhodurus) other than sockeye salmon (Oncorhynchus nerka), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.13 Fish; frozen, Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.14 Fish; frozen, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), excluding fillets, meat of 0304, and edible fish offal of 0303.91 to 0303.99
- 0303.19 Fish; frozen, salmonidae, n.e.c. in item no. 0303.1, excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.23 Fish; frozen, tilapias (Oreochromis spp.), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.24 Fish; frozen, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.25 Fish; frozen, carp (as specified by the WCO), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.26 Fish; frozen, eels (Anguilla spp.), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.29 Fish; frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.31 Fish; frozen, halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.32 Fish; frozen, plaice (Pleuronectes platessa), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.33 Fish; frozen, sole (Solea spp.), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.34 Fish; frozen, turbots (Psetta maxima, Scophthalmidae), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.39 Fish; frozen, flat fish, n.e.c. in item no. 0303.3, excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.41 Fish; frozen, albacore or longfinned tunas (Thunnus alalunga), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.42 Fish; frozen, yellowfin tunas (Thunnus albacares), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.43 Fish; frozen, skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.44 Fish; frozen, bigeye tunas (Thunnus obesus), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.45 Fish; frozen, Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.46 Fish; frozen, southern bluefin tunas (Thunnus maccoyii), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.49 Fish; frozen, tuna, n.e.c. in item no. 0303.4, excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.51 Fish; frozen, herrings (Clupea harengus, Clupea pallasii), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.53 Fish; frozen, sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.54 Fish; frozen, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.55 Fish; frozen, jack and horse mackerel (Trachurus spp.), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.56 Fish; frozen, cobia (Rachycentron canadum), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.57 Fish; frozen, swordfish (Xiphias gladius), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.59 Fish; frozen, n.e.c. in item no. 0303.5, excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.63 Fish; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.64 Fish; frozen, haddock (Melanogrammus aeglefinus), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.65 Fish; frozen, coalfish (Pollachius virens), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.66 Fish; frozen, hake (Merluccius spp., Urophycis spp.), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.67 Fish; frozen, Alaska pollock (Theragra chalcogramma), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.68 Fish; frozen, blue whitings (Micromesistius poutassou, Micromesistius australis), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.69 Fish; frozen, of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, Muraenolepididae, other than cod, haddock, coalfish, hake, Alaska pollack, blue whitings, not fillets, meat of 0304, and edible offal of 0303.9
- 0303.81 Fish; frozen, dogfish and other sharks, excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.82 Fish; frozen, rays and skates (Rajidae), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.83 Fish; frozen, toothfish (Dissostichus spp.), excluding fillets, livers, roes, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.84 Fish; frozen, seabass (Dicentrarchus spp.), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99
- 0303.89 Fish; frozen, n.e.c. in heading 0303, excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 — this page
- 0303.91 Fish; frozen, livers, roes and milt
- 0303.92 Fish; frozen, shark fins
- 0303.99 Fish; frozen, fish fins (other than shark fins), heads, tails, maws and other edible fish offal
Harmonised System HS 2022 nomenclature. See the whole of Chapter 03 →
Watch HS 0303.89 for changes
Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.
Data current as of 2026-08-06. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.
More codes in Chapter 03 — Fish, crustaceans & molluscs
Frequently asked questions
What is the import duty on frozen fish (other) in South Africa?
HS code 0303.89 (Frozen fish (other)) attracts an indicative general customs duty of 0% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.
What is the HS code for frozen whole fish?
The Harmonised System heading for frozen fish (other) is 0303.89. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.