Product classification
HS code for Frozen cod fillets: 0304.71
Fish fillets, frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus).
Classification of frozen cod fillets under HS 0304.71
Frozen cod fillets are classified under HS code 0304.71. This classification is part of heading 0304, which encompasses fish fillets and other fish meat, whether or not minced, provided they are fresh, chilled, or frozen. For a product to fall under 0304.71, it must be a fillet—defined as a strip of meat cut parallel to the backbone of the fish—and it must belong to the Gadus genus (Atlantic, Pacific, or Greenland cod). The freezing process must be sufficient to preserve the product for long-term transport. This specific code is used by customs authorities to monitor the trade of processed whitefish. Because fillets represent a higher level of processing than whole fish, they are subject to different sanitary and phytosanitary (SPS) measures and often different duty structures than whole frozen fish classified in heading 0303.
- Covers
- Frozen Atlantic cod fillets, skin-on or skinless
- Frozen Pacific cod fillets, individually quick frozen (IQF)
- Frozen blocks of cod fillets
- Frozen Greenland cod fillets
- Also under 0304.71
- Gorton's
- Birds Eye
- Young's Seafood
- Icelandic Seafish
- Captain D's
Codes often confused with 0304.71
Common mistake. The most common misclassification occurs with HS code 0303.63, which is for whole frozen cod. Another frequent error is using HS code 0304.95, which is for frozen meat of cod that is not in fillet form (such as minced fish or bits). Furthermore, fresh or chilled cod fillets are classified under 0304.44, and should not be confused with the frozen variety under 0304.71.
Top exporters and importers of HS 030471 (the code used for frozen cod fillets), 2025
In 2025, the largest exporter of HS 030471 (the code used for frozen cod fillets) in UN Comtrade data was China, with 32% of world exports; the largest importer in UN Comtrade data was the United Kingdom, with 27% 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 030471, not only frozen cod fillets.
Top exporters 2025 · share of world exports
- 1 China $786M 32% of world exports
- 2 Iceland $411M 17% of world exports
- 3 Netherlands $216M 8.8% of world exports
World total: $2.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United Kingdom $610M 27% of world imports
- 2 United States $436M 19% of world imports
- 3 Spain $222M 9.7% of world imports
World total: $2.3B 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 frozen cod fillets
Brazil classifies frozen cod fillets under NCM 0304.71.00: HS 0304.71 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about frozen cod fillets
What is the HS code for Frozen cod fillets?
The HS code for Frozen cod fillets is 030471 (Fish fillets; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)). The HS code for frozen fillets of cod (Gadus morhua, Gadus ogac, and Gadus macrocephalus) is 0304.71.
How do I classify Frozen cod fillets for customs?
Frozen cod fillets is classified under HS code 030471 — Fish fillets; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus). This is a 6-digit subheading level code.
Are breaded cod fillets covered under this code?
No, breaded or battered fish fillets are considered prepared or preserved and are typically classified under heading 1604 rather than Chapter 3.
Which countries are the top exporters of frozen cod fillets (HS 030471)?
In 2025, the top exporters of HS 030471 (the code used for frozen cod fillets) in UN Comtrade data were China ($786M, 32% of world exports), Iceland ($411M) and the Netherlands ($216M). World exports came to about $2.5B, 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 frozen cod fillets (HS 030471)?
In 2025, the top importers of HS 030471 (the code used for frozen cod fillets) in UN Comtrade data were the United Kingdom ($610M, 27% of world imports), the United States ($436M) and Spain ($222M). World imports came to about $2.3B, 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 Frozen cod fillets the same in all countries?
The base HS code 030471 for Frozen cod 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 frozen cod fillets in Brazil?
In Brazil, frozen cod fillets (HS 030471) is classified under NCM 0304.71.00.