HS code · 6-digit subheading
HS Code 0303.99 – Fish; frozen, fish fins (other than shark fins), heads, tails, maws and other edible fish offal
HS code 0303.99 is the 6-digit subheading for fish, frozen, fish fins (other than shark fins), heads, tails, maws and other edible fish offal. It is used for frozen salmon heads, frozen cod tails, frozen tuna maws, frozen fish frames and frozen fish collars.
What HS 0303.99 covers
This "other" category within frozen fish offal covers a wide range of edible parts of fish, excluding the specific items listed under 030391 (livers, roes, milt) and 030392 (shark fins). This includes fins from non-shark species, heads, tails, maws (fish stomachs), and other miscellaneous edible offal. These products are often utilized in various culinary traditions, particularly in Asian, African, and some European cuisines, where they are valued for flavor in soups, stews, or as standalone dishes. Importers and exporters are diverse, reflecting the global nature of seafood processing and consumption. Countries with large fish processing industries, such as China, Vietnam, and Thailand, are often major players, both exporting and importing these by-products. Key considerations include efficient utilization of the entire fish, food safety standards, and maintaining the cold chain to ensure product quality and prevent spoilage.
- Covers
- Frozen salmon heads
- Frozen cod tails
- Frozen tuna maws
- Frozen fish frames
- Frozen fish collars
- Frozen fish skins (edible)
- Frozen fish fins (non-shark)
- Frozen fish cheeks
- Examples
- Frozen Salmon Heads (for soup)
- Frozen Cod Collars
- Frozen Tuna Maws
- Frozen Tilapia Tails
- Frozen Fish Frames (for stock)
Codes often confused with 0303.99
Common mistake. This code is for general edible fish offal, distinct from 030391 (livers, roes, milt) and 030392 (shark fins); ensure specific items are not misclassified into this broader category.
Top exporters and importers of HS code 030399, 2025
In 2025, the largest exporter of HS code 030399 in UN Comtrade data was Norway, with 16% of world exports; the largest importer in UN Comtrade data was China, with 46% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Norway $56M 16% of world exports
- 2 Greenland* ~$52M 15% of world exports · partner records ↗
- 3 Iceland $29M 8.0% of world exports
World total: $356M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $172M 46% of world imports
- 2 Philippines $36M 9.5% of world imports
- 3 Vietnam* ~$27M 7.2% of world imports · partner records ↗
World total: $378M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 0303.99 3
Brazil splits HS 0303.99 into 3 NCM codes, Mercosur's 8-digit tariff lines.
- 0303.99.10 Frozen Patagonian toothfish headsCabeças de Merluza negra (Dissostichus eleginoides)
- 0303.99.20 Frozen Antarctic toothfish headsCabeças de Merluza antártica (Dissostichus mawsoni)
- 0303.99.90 Other frozen edible fish offalOutros
All Brazil NCM codes in heading 03.03 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 0303.99
What is HS code 030399?
HS code 030399 is a 6-digit subheading in the Harmonized System that covers: Fish; frozen, fish fins (other than shark fins), heads, tails, maws and other edible fish offal. This "other" category within frozen fish offal covers a wide range of edible parts of fish, excluding the specific items listed under 030391 (livers, roes, milt) and 030392 (shark fins). This includes fins from non-shark species, heads, tails, maws (fish stomachs), and other miscellaneous edible offal. These products are often utilized in various culinary traditions, particularly in Asian, African, and some European cuisines, where they are valued for flavor in soups, stews, or as standalone dishes. Importers and exporters are diverse, reflecting the global nature of seafood processing and consumption. Countries with large fish processing industries, such as China, Vietnam, and Thailand, are often major players, both exporting and importing these by-products. Key considerations include efficient utilization of the entire fish, food safety standards, and maintaining the cold chain to ensure product quality and prevent spoilage.
What products fall under HS code 030399?
Frozen salmon heads, frozen cod tails, frozen tuna maws, frozen fish frames, frozen fish collars, frozen fish skins (edible), frozen fish fins (non-shark), frozen fish cheeks
What are common misclassifications for HS code 030399?
This code is for general edible fish offal, distinct from 030391 (livers, roes, milt) and 030392 (shark fins); ensure specific items are not misclassified into this broader category.
Which countries are the top exporters of goods under HS code 030399?
In 2025, the top exporters of HS code 030399 in UN Comtrade data were Norway ($56M, 16% of world exports), Greenland (about $52M) and Iceland ($29M). World exports came to about $356M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 030399?
In 2025, the top importers of HS code 030399 in UN Comtrade data were China ($172M, 46% of world imports), the Philippines ($36M) and Vietnam (about $27M). World imports came to about $378M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 030399 structured?
HS code 030399 is a 6-digit subheading under the Harmonized System. The first 2 digits (03) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (99) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 030399?
Brazil splits HS code 030399 into 3 NCM codes: 0303.99.10 (Frozen Patagonian toothfish heads), 0303.99.20 (Frozen Antarctic toothfish heads), 0303.99.90 (Other frozen edible fish offal). The first 6 digits of each match the HS code.