Product classification

HS code for Smoked fish fillets: 0305.49

Fish, smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal.

Classification of smoked fish fillets under HS 0305.49

Smoked fish fillets are classified under HS code 0305.49, which falls within Chapter 3 of the Harmonized System. This chapter covers fish and crustaceans, molluscs, and other aquatic invertebrates. Specifically, heading 0305 pertains to fish that has been dried, salted, or in brine, as well as smoked fish. The classification under 0305.49 is a residual category for smoked fish that is not elsewhere specified (n.e.c.) in the more specific subheadings of 0305.4. To qualify for this code, the fish must be smoked, and it may be cooked before or during the smoking process without changing its classification. The inclusion of fillets in this code is explicitly mentioned in the Harmonized System Explanatory Notes, provided the fish has not been prepared by other methods such as being preserved in oil or vinegar, which would shift the classification to Chapter 16. The primary determinant for 0305.49 is that the fish is smoked and does not belong to the specific species listed in codes 0305.41 through 0305.44, such as salmon, herring, or trout.

Covers
  • Smoked cod fillets
  • Smoked haddock fillets
  • Smoked tilapia fillets
  • Smoked sea bass fillets
  • Smoked halibut fillets
  • Smoked catfish fillets
Also under 0305.49
  • Acme Smoked Sablefish
  • Scottish Smoked Haddock
  • Russian Smoked Sturgeon
  • Norwegian Smoked Mackerel
  • Alaskan Smoked Whitefish

Codes often confused with 0305.49

Common mistake. A frequent point of confusion involves HS code 1604. This code is reserved for prepared or preserved fish. If smoked fish fillets are further prepared, such as being canned, placed in airtight containers with oil, or seasoned with sauces, they must be classified under 1604 rather than 0305.49. Additionally, fresh or chilled fillets are classified under 0304.31 to 0304.49, while frozen fillets fall under 0304.61 to 0304.99. Importers often mistake smoked fillets for these codes if they focus only on the state of the fish (fillet) rather than the preservation method (smoking).

Top exporters and importers of HS 030549 (the code used for smoked fish fillets), 2025

In 2025, the largest exporter of HS 030549 (the code used for smoked fish fillets) in UN Comtrade data was Poland, with 19% of world exports; the largest importer in UN Comtrade data was Germany, with 19% 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 030549, not only smoked fish fillets.

Top exporters 2025 ยท share of world exports

  1. 1 Poland $36M
  2. 2 China $25M
  3. 3 Netherlands $24M

World total: $191M Reported figures on UN Comtrade โ†—

Top importers 2025 ยท share of world imports

  1. 1 Germany $32M
  2. 2 United Kingdom $20M
  3. 3 South Korea $14M

World total: $171M Reported figures on UN Comtrade โ†—

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 codes for smoked fish fillets

Brazil splits HS 0305.49 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 smoked fish fillets

What is the HS code for Smoked fish fillets?

The HS code for Smoked fish fillets is 030549 (Fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal). The HS code for smoked fish fillets that are not specifically named in other subheadings is 0305.49.

How do I classify Smoked fish fillets for customs?

Smoked fish fillets is classified under HS code 030549 โ€” Fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal. This is a 6-digit subheading level code.

Does 0305.49 include smoked fish that was cooked during the smoking process?

Yes, the HS description explicitly states that the fish may be cooked before or during the smoking process and still remain within this classification.

Which countries are the top exporters of smoked fish fillets (HS 030549)?

In 2025, the top exporters of HS 030549 (the code used for smoked fish fillets) in UN Comtrade data were Poland ($36M, 19% of world exports), China ($25M) and the Netherlands ($24M). World exports came to about $191M, 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 smoked fish fillets (HS 030549)?

In 2025, the top importers of HS 030549 (the code used for smoked fish fillets) in UN Comtrade data were Germany ($32M, 19% of world imports), the United Kingdom ($20M) and South Korea ($14M). World imports came to about $171M, 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 Smoked fish fillets the same in all countries?

The base HS code 030549 for Smoked fish 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 smoked fish fillets in Brazil?

Brazil splits HS 030549 into 3 NCM codes, so the right one for smoked fish fillets depends on the product's details: 0305.49.10 (Smoked cod), 0305.49.20 (Smoked saithe, ling and tusk), 0305.49.90 (Other smoked fish).