Product classification
HS code for Frozen flatfish: 0303.39
Fish, frozen, flat fish, n.e.c. in item no. 0303.3, excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99.
Classification of frozen flatfish under HS 0303.39
Frozen flatfish are classified under HS code 0303.39. This code falls under Chapter 3, which covers fish and crustaceans. Heading 0303 is dedicated to frozen fish, excluding fillets and other fish meat which are classified under 0304. The 0303.3x subheadings specifically address flatfish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae). While specific subheadings exist for halibut (0303.31), plaice (0303.32), sole (0303.33), and turbot (0303.34), the code 0303.39 acts as a residual category for all other species of flatfish. Classification is determined by the biological family of the fish and the fact that it is frozen whole, headed, or gutted, but not filleted. The product must be maintained at temperatures below freezing to qualify under this heading.
- Covers
- Frozen flounder
- Frozen brill
- Frozen dab
- Frozen megrim
- Frozen witch flounder
- Frozen tongue-fish
- Frozen sanddabs
- Also under 0303.39
- Ocean's Catch Frozen Flounder
- Seafood Market Frozen Dab
- Generic Frozen Flatfish Mix
Codes often confused with 0303.39
Common mistake. A common error is classifying frozen flatfish fillets under 0303.39. Fillets, regardless of the fish species, are classified under heading 0304, specifically 0304.83 for frozen flatfish fillets. Another misclassification involves specific species; for example, frozen halibut must be classified under 0303.31 rather than the general 0303.39 code. Importers often confuse fresh flatfish with frozen ones; fresh or chilled flatfish belong in heading 0302. Finally, if the fish is dried, salted, or smoked, it moves to heading 0305, even if it was previously frozen.
Top exporters and importers of HS 030339 (the code used for frozen flatfish), 2025
In 2025, the largest exporter of HS 030339 (the code used for frozen flatfish) in UN Comtrade data was the United States, with 45% of world exports; the largest importer in UN Comtrade data was China, with 52% 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 030339, not only frozen flatfish.
Top exporters 2025 · share of world exports
- 1 United States $158M 45% of world exports
- 2 Russia* ~$69M 20% of world exports · partner records ↗
- 3 China $40M 11% of world exports
World total: $349M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $203M 52% of world imports
- 2 South Korea $58M 15% of world imports
- 3 Spain $25M 6.4% of world imports
World total: $390M 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 code for frozen flatfish
Brazil classifies frozen flatfish under NCM 0303.39.00: HS 0303.39 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about frozen flatfish
What is the HS code for Frozen flatfish?
The HS code for Frozen flatfish is 030339 (Fish; frozen, flat fish, n.e.c. in item no. 0303.3, excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99). The HS code for frozen flatfish not elsewhere specified (such as flounder or dab) is 0303.39.
How do I classify Frozen flatfish for customs?
Frozen flatfish is classified under HS code 030339 — Fish; frozen, flat fish, n.e.c. in item no. 0303.3, excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99. This is a 6-digit subheading level code.
Are frozen flatfish fillets classified under 0303.39?
No, frozen flatfish fillets are classified under HS code 0304.83. Heading 0303 is only for whole fish or fish that has been headed or gutted.
Which countries are the top exporters of frozen flatfish (HS 030339)?
In 2025, the top exporters of HS 030339 (the code used for frozen flatfish) in UN Comtrade data were the United States ($158M, 45% of world exports), Russia (about $69M) and China ($40M). World exports came to about $349M, 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 flatfish (HS 030339)?
In 2025, the top importers of HS 030339 (the code used for frozen flatfish) in UN Comtrade data were China ($203M, 52% of world imports), South Korea ($58M) and Spain ($25M). World imports came to about $390M, 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 flatfish the same in all countries?
The base HS code 030339 for Frozen flatfish 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 flatfish in Brazil?
In Brazil, frozen flatfish (HS 030339) is classified under NCM 0303.39.00.