HS Code 0304.84 : Frozen fillets of other fish, Swordfish (Xiphias gladius)
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for frozen fillets of other fish, swordfish (xiphias gladius) is 0304.84. Under the 2026 United Arab Emirates (FCA), the representative MFN general duty rate is 5% [UAE Federal Customs Authority].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Heading 0304
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
Subheading .84
.84
Frozen fillets of other fish, Swordfish (Xiphias gladius)
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
United Arab Emirates (FCA / GCC Tariff)
0304.84
MODULE 5: UAE IMPORT DUTY & VAT BREAKDOWN
Notice: UAE customs entry, tariff classification, MFN duties (typically 5%), and 5% VAT are governed by the Federal Customs Authority (FCA). Always verify declarable lines with FCA prior to import.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0304.84
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 0304.84.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + Foreign Supplier Verification Program (FSVP)NOAA (SIM): Seafood Import Monitoring Program (SIMP) Catch Certificate
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: UNITED ARAB EMIRATES Trade Remedies & Safeguards
UAE Federal Customs Authority (FCA) Anti-Dumping / Trade Defence
Standard UAE Federal Customs Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Frozen fillets of other fish, Swordfish (Xiphias gladius). |
| FTA | United Arab Emirates Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Frozen fillets of other fish, Swordfish (Xiphias gladius)
MODULE 11: UAE FCA Advance Customs Ruling
Legally binding classification rulings issued by UAE Federal Customs Authority for HS 0304.84.
Query official FCA portal:
Search UAE FCA Portal for 0304.84 →UAE FCA Declarable Lines (0304.84)
National line-level (8/10-digit) detail for United Arab Emirates (FCA): coverage in progress.
Universal 6-digit WCO backbone applied rate: 5%. Confirm the full national commodity code at the official source (UAE Federal Customs Authority).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0304.31 | Subheading under Heading 0304 | HS 0304.31 United Arab Emirates Duty & Entry Rules → |
| 0304.32 | Subheading under Heading 0304 | HS 0304.32 United Arab Emirates Duty & Entry Rules → |
| 0304.33 | Subheading under Heading 0304 | HS 0304.33 United Arab Emirates Duty & Entry Rules → |
| 0304.39 | Subheading under Heading 0304 | HS 0304.39 United Arab Emirates Duty & Entry Rules → |
Official Primary Sources & Authority References
UAE Federal Customs Authority (FCA) ↗
Official UAE Federal Customs tariff schedule, 5% VAT, and CEPA rules.
FCA Advance Customs Ruling Portal ↗
UAE Federal Customs Authority advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Frozen fillets of other fish, Swordfish (Xiphias gladius)?
Under WCO Harmonized System 2022 and United States (USITC HTS), Frozen fillets of other fish, Swordfish (Xiphias gladius) is classified under HS 0304.84 (Heading 0304, Chapter 03). The representative AE MFN general duty rate is 5%.
How is HS 0304.84 distinguished within Heading 0304 (Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen)?
Heading 0304 covers Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. Subheading 0304.84 specifically isolates Frozen fillets of other fish, Swordfish (Xiphias gladius). Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0304.
What are the primary candidate subheadings related to HS 0304.84?
Related subheadings under Heading 0304 include 0304.31, 0304.32, 0304.33, 0304.39, 0304.41, 0304.42, 0304.43, 0304.44. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Frozen fillets of other fish, Swordfish (Xiphias gladius)?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 0304.84 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Frozen fillets of other fish, Swordfish (Xiphias gladius)?
Commercial shipments of Frozen fillets of other fish, Swordfish (Xiphias gladius) with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 0304.84?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 0304.84?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
What import VAT or sales tax applies to HS 0304.84 in United Arab Emirates?
Commercial imports of Frozen fillets of other fish, Swordfish (Xiphias gladius) under HS 0304.84 into United Arab Emirates are subject to 5% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in United Arab Emirates?
The customs de minimis threshold for import shipments into United Arab Emirates is AED 300 (~$81). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in United Arab Emirates?
Customs declarations, import duty assessments, and FCA Advance Customs Ruling Portal for HS 0304.84 are administered by UAE Federal Customs Authority (FCA).
💬
Ask Jack — Customs Lookup