Product classification

HS code for Frozen fish offal: 0303.99

Fish, frozen, fish fins (other than shark fins), heads, tails, maws and other edible fish offal.

Classification of frozen fish offal under HS 0303.99

Frozen fish offal, including parts such as heads, tails, and maws, is classified under HS code 030399. This code serves as a residual category for edible fish parts that are frozen but do not fall under the specific descriptions of livers, roes, or milt (030391) or shark fins (030392). Chapter 3 of the Harmonized System covers fish and aquatic invertebrates, with heading 0303 focusing on frozen specimens. The classification 030399 is essential for international trade as it captures various edible by-products of the fishing industry. To qualify for this code, the offal must be fit for human consumption and must not have undergone processing beyond freezing. This category is particularly important for the trade of fish maws (swim bladders), which are highly valued in certain markets but are classified as offal rather than meat. The use of this code ensures that these secondary parts are accurately tracked for food safety and economic purposes.

Covers
  • Frozen fish heads
  • Frozen fish tails
  • Frozen fish maws (swim bladders)
  • Frozen fish cheeks
  • Frozen fish collars
Also under 0303.99
  • 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. Frozen fish offal is often misclassified under 030391 if the exporter mistakenly groups all internal organs together; however, 030391 is strictly for livers, roes, and milt. Another common mistake is using 030392 for any fish fins; 030392 is exclusively for shark fins, while other fish fins belong in 030399. Furthermore, if the offal is intended for animal feed or is otherwise inedible, it should be classified under 051191. Prepared offal, such as salted fish maws, moves to 030572.

0303.91Fish; frozen, livers, roes and milt0303.92Fish; frozen, shark fins0511.91Animal products; of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of chapter 03, unfit for human consumption0305.72Fish; edible offal, fish heads, tails and maws

Top exporters and importers of HS 030399 (the code used for frozen fish offal), 2025

In 2025, the largest exporter of HS 030399 (the code used for frozen fish offal) 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.

Figures cover everything classified under HS 030399, not only frozen fish offal.

Top exporters 2025 · share of world exports

  1. 1 Norway $56M
  2. 2 Greenland* ~$52M
  3. 3 Iceland $29M

World total: $356M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $172M
  2. 2 Philippines $36M
  3. 3 Vietnam* ~$27M

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 frozen fish offal

Brazil splits HS 0303.99 into 3 NCM codes. Pick the one that matches your product:

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about frozen fish offal

What is the HS code for Frozen fish offal?

The HS code for Frozen fish offal is 030399 (Fish; frozen, fish fins (other than shark fins), heads, tails, maws and other edible fish offal). The HS code for frozen fish offal (excluding livers, roes, milt, and shark fins) is 030399.

How do I classify Frozen fish offal for customs?

Frozen fish offal is classified under HS code 030399 — Fish; frozen, fish fins (other than shark fins), heads, tails, maws and other edible fish offal. This is a 6-digit subheading level code.

Are fish maws classified as meat or offal?

Fish maws are classified as edible fish offal under HS code 030399 when frozen.

Which countries are the top exporters of frozen fish offal (HS 030399)?

In 2025, the top exporters of HS 030399 (the code used for frozen fish offal) 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 frozen fish offal (HS 030399)?

In 2025, the top importers of HS 030399 (the code used for frozen fish offal) 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.

Is the HS code for Frozen fish offal the same in all countries?

The base HS code 030399 for Frozen fish offal 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 fish offal in Brazil?

Brazil splits HS 030399 into 3 NCM codes, so the right one for frozen fish offal depends on the product's details: 0303.99.10 (Frozen Patagonian toothfish heads), 0303.99.20 (Frozen Antarctic toothfish heads), 0303.99.90 (Other frozen edible fish offal).