Product classification
HS code for Fresh flatfish fillets: 0304.43
Fish fillets, fresh or chilled, flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae).
Classification of fresh flatfish fillets under HS 0304.43
HS code 0304.43 is the specific classification for fresh or chilled fillets of flatfish. In the context of the Harmonized System, a fillet is defined as a strip of meat cut parallel to the fish's backbone, representing the most significant edible portion of the fish. This code covers fillets from all families of flatfish, including Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae. The distinction between heading 0302 (whole fish) and 0304 (fillets and other fish meat) is fundamental to fish classification. To remain under 0304.43, the fillets must be fresh or chilled; they may be skin-on or skin-off, but they must not have been frozen. This classification is vital for the seafood industry as it distinguishes high-value processed meat from whole fish, which has different logistical and regulatory requirements.
- Covers
- Fresh Sole fillets
- Fresh Halibut fillets
- Fresh Plaice fillets
- Chilled Turbot fillets
- Fresh Flounder fillets
- Also under 0304.43
- North Sea Dover Sole Fillets
- Greenland Halibut Fillets
- Atlantic Turbot Fillets
- Pacific Flounder Fillets
Codes often confused with 0304.43
Common mistake. The most frequent error is misclassifying these fillets under 0302.29, which is for whole or gutted fresh flatfish. Another common mistake is using 0304.83, which is the code for frozen flatfish fillets; the temperature state at the time of customs entry is the deciding factor. Additionally, if the fish meat is minced or not in fillet form, it may be incorrectly placed here instead of 0304.59 (other fresh fish meat).
Top exporters and importers of HS 030443 (the code used for fresh flatfish fillets), 2025
In 2025, the largest exporter of HS 030443 (the code used for fresh flatfish fillets) in UN Comtrade data was the Netherlands, with 39% of world exports; the largest importer in UN Comtrade data was Italy, with 22% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 030443, not only fresh flatfish fillets.
Top exporters 2025 · share of world exports
- 1 Netherlands $27M 39% of world exports
- 2 Spain $14M 20% of world exports
- 3 Canada $9.4M 13% of world exports
World total: $71M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Italy $22M 22% of world imports
- 2 Netherlands $22M 22% of world imports
- 3 Switzerland $13M 13% of world imports
World total: $101M 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 that did not report are estimated from what other countries recorded trading with them. 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 code for fresh flatfish fillets
Brazil classifies fresh flatfish fillets under NCM 0304.43.00: HS 0304.43 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about fresh flatfish fillets
What is the HS code for Fresh flatfish fillets?
The HS code for Fresh flatfish fillets is 030443 (Fish fillets; fresh or chilled, flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)). The HS code for fresh or chilled fillets of flatfish is 0304.43.
How do I classify Fresh flatfish fillets for customs?
Fresh flatfish fillets is classified under HS code 030443 — Fish fillets; fresh or chilled, flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae). This is a 6-digit subheading level code.
Does this code include frozen fillets?
No, frozen flatfish fillets are classified under HS code 0304.83. Heading 0304.43 is exclusively for fresh or chilled presentations.
Which countries are the top exporters of fresh flatfish fillets (HS 030443)?
In 2025, the top exporters of HS 030443 (the code used for fresh flatfish fillets) in UN Comtrade data were the Netherlands ($27M, 39% of world exports), Spain ($14M) and Canada ($9.4M). World exports came to about $71M, 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 fresh flatfish fillets (HS 030443)?
In 2025, the top importers of HS 030443 (the code used for fresh flatfish fillets) in UN Comtrade data were Italy ($22M, 22% of world imports), the Netherlands ($22M) and Switzerland ($13M). World imports came to about $101M, 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.
Is the HS code for Fresh flatfish fillets the same in all countries?
The base HS code 030443 for Fresh flatfish fillets is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for fresh flatfish fillets in Brazil?
In Brazil, fresh flatfish fillets (HS 030443) is classified under NCM 0304.43.00.