Product classification
HS code for Fresh sole: 0302.23
Fish, fresh or chilled, sole (Solea spp.), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99.
Classification of fresh sole under HS 0302.23
Fresh sole is classified under HS code 0302.23 because it falls within Chapter 3, which covers fish and crustaceans, molluscs, and other aquatic invertebrates. Specifically, heading 0302 is reserved for fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304. Within this heading, the classification is further refined by the biological characteristics of the fish. Sole belongs to the Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae families, which are categorized as flat fish. Subheading 0302.23 is specifically designated for the genus Solea. To qualify for this code, the fish must be presented whole, or with the head, tail, and guts removed, but it must not be filleted. The term 'fresh or chilled' implies that the product has been kept at a temperature near 0°C (32°F) without being frozen. This classification follows the General Rules of Interpretation (GRI) 1 and 6, ensuring that the product is identified by its specific genus and state of preservation.
- Covers
- Whole fresh sole (Solea spp.)
- Chilled sole, gutted and scaled
- Fresh sole with head and fins removed
- Chilled sole packed in ice for transport
- Solea solea (Common sole) in fresh state
- Also under 0302.23
- Pescanova
- Young's Seafood (for sourcing)
- various local European fishmongers
- S.A.R.L. Poissonnerie Ducrocq
Codes often confused with 0302.23
Common mistake. A frequent error in classifying sole involves confusing it with other flatfish under different subheadings. For instance, Atlantic halibut is classified under 0302.21, and plaice is under 0302.22. If the sole has been frozen, it must be moved to heading 0303, specifically 0303.33. Furthermore, if the sole has been processed into fillets, it is no longer eligible for 0302.23 and must be classified under 0304.43 (fresh fillets) or 0304.83 (frozen fillets). Importers often mistake 'chilled' for 'frozen' in documentation, which leads to incorrect application of Chapter 3 subheadings.
Top exporters and importers of HS 030223 (the code used for fresh sole), 2025
In 2025, the largest exporter of HS 030223 (the code used for fresh sole) in UN Comtrade data was the Netherlands, with 20% of world exports; the largest importer in UN Comtrade data was Spain, with 23% 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 030223, not only fresh sole.
Top exporters 2025 · share of world exports
- 1 Netherlands $44M 20% of world exports
- 2 Spain $36M 17% of world exports
- 3 France $30M 14% of world exports
World total: $216M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Spain $51M 23% of world imports
- 2 Netherlands $44M 19% of world imports
- 3 France $36M 16% of world imports
World total: $226M 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 sole
Brazil classifies fresh sole under NCM 0302.23.00: HS 0302.23 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about fresh sole
What is the HS code for Fresh sole?
The HS code for Fresh sole is 030223 (Fish; fresh or chilled, sole (Solea spp.), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99). The specific HS code for fresh or chilled sole (Solea spp.) is 0302.23.
How do I classify Fresh sole for customs?
Fresh sole is classified under HS code 030223 — Fish; fresh or chilled, sole (Solea spp.), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99. This is a 6-digit subheading level code.
Does this code include frozen sole fillets?
No, frozen sole fillets are classified under HS code 0304.83. HS code 0302.23 is strictly for fresh or chilled fish in whole or gutted form.
Which countries are the top exporters of fresh sole (HS 030223)?
In 2025, the top exporters of HS 030223 (the code used for fresh sole) in UN Comtrade data were the Netherlands ($44M, 20% of world exports), Spain ($36M) and France ($30M). World exports came to about $216M, 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 sole (HS 030223)?
In 2025, the top importers of HS 030223 (the code used for fresh sole) in UN Comtrade data were Spain ($51M, 23% of world imports), the Netherlands ($44M) and France ($36M). World imports came to about $226M, 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 sole the same in all countries?
The base HS code 030223 for Fresh sole 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 sole in Brazil?
In Brazil, fresh sole (HS 030223) is classified under NCM 0302.23.00.