Seafood Import Customs, Tariffs and VAT

This page explains the customs, tariffs, and VAT rules for businesses importing seafood into Great Britain, which includes England, Scotland & Wales.

Northern Ireland (NI) operates under its own customs rules. For information on the Northern Ireland protocol, see our dedicated page:

All seafood imports into Great Britain via road, sea, or air must comply with HMRC and other regulatory bodies' standards.  

This page outlines steps and considerations for importing seafood into Great Britain from the EU or non-EU countries. 

The key steps to consider when importing seafood into Great Britain: 

• Identifying who is responsible for import tariffs and VAT.
• Knowing your commodity code.
• Checking import tariffs and VAT rates for your commodity code.
• Understanding preferential/ Most Favoured Nation (MFN) origin.
• Identifying the best import procedure  for your shipment.
• Meeting the documentation and certification requirements. 
• VAT registration. 

Tariff and VAT responsibility 

The agreed Incoterms identify the party responsible for duty and VAT. They are the importer's and exporter's agreed terms from their contract negotiations. The incoterms should be stated on the commercial invoice so that it is clear to both parties and the relevant regulatory bodies. 

The most common Incoterms are Delivered Duty Paid (DDP). Under DDP, the seller/exporter is responsible for the duty and VAT on the goods. But, under any other Incoterms the GB importer will liable. 

Learn more about the different Incoterms via the link below:

Commodity codes 

Your commodity code is a 10-digit code that classifies your goods for your import customs declaration. Knowing your commodity code allows you to access essential information for import, which will be addressed below. 

You can find your commodity code on the Gov Tariff look up. If unsure, HMRC provides a help service. Links to both can be found below:

For a legally binding classification of your goods, apply for an Advanced Tariff Ruling. It can be used for imports or exports for up to 3 years. This can be useful to avoid retrospective duties, provide certainty in rates, and prevent disputes. 

Import tariffs and VAT rates

You can also find rates for your commodity code on the tariff look up site, via the link below. You can input the country you are importing from. This will show any Duty and VAT charges for importing your goods. You can use the tariff duty calculator to get the exact charges for your shipment. 

Seafood products are eligible for VAT zero (VATZ). It will let you avoid import VAT on your shipment if your commodity code qualifies. If your goods are eligible for VATZ then the VATZ rate will be visible at the bottom of the tariff look up page for your commodity. 

Preferential origin and Most Favoured Nation (MFN) rates

If the country you are importing from has a Free Trade Agreement (FTA) in place with the UK, then your goods may be eligible for the preferential tariff. However, your goods will have to meet the rules of origin criteria to qualify for preferential duty rates. You can check the rules of origin under the ‘origin’ tab for your selected goods and trade route. 

If your goods don't qualify for preferential origin, or if there's no FTA, you will pay the Most Favoured Nation (MFN) rate. It's also called the All-Countries Duty. This is the standard import tariff for all member states of the World Trade Organisation. 

For more information on the Rules of Origin criteria, please watch our free webinar on the Seafish YouTube channel. 

Special customs procedures 

Special customs procedures can be used to import your goods without paying duty charges. Depending on your goods' journey and end use, it may help to use a different procedure than the standard import to reduce duty charges. When traders use any customs special procedures, they are advised to contact HMRC for the necessary approvals.

There is a brief description of several commonly used special procedures below.  

Examples of special procedures:

Inward Processing: 

This can be used when goods are brought into Great Britain for processing.

On import, the duty charge will be suspended. If the goods are re-exported after processing, then the duty is discharged. If they are released into free circulation in GB, then duty will be charged.

HMRC’s legal definition of processing is: “the use of the goods for the purpose of facilitating the production or manufacturer of any other goods.” 

Find more guidance on inward processing via the link below: 

Customs Warehousing: 

Warehousing is when goods are sent into storage and the duty is suspended until the goods are released into free circulation. If the goods are re-exported, the duty will be discharged.

This procedure may be useful if the goods are going to remain in storage for a while, meaning you do not have to pay the duty prior to the goods being sold. Goods can be stored in either a private or public warehouse. 

Find more guidance on customs warehousing via the link below: 

Authorised Use Relief: 

Also known as end use relief, is a procedure that gives duty relief for goods imported and used for a specific purpose. Not all goods are approved for this procedure, but fish commodities are on the list of goods that qualify. Some seafood has a duty suspension or an Autonomous Tariff Quota (ATQ). This allows you to import a set quantity of qualifying products. They must be for processing or for use in industrial manufacturing. 

Find more guidance on authorised use relief via the link below:

Documentation needed to import seafood into Great Britain

For your import, documentation and certifications will be required. Some will apply to all commodities, and some may be unique to the specific commodity codes you are importing. 

Commonly required documents: 

• Commercial invoice: Including EORI number, Incoterms, the value/quantity of the goods.
• Packing list
• Bill of Lading/CMR/Airway Bill
• IPAFFS notification 
• IUU documents (Illegal, Unreported, and Unregulated): Includes a validated catch certificate. You may need a processing statement if processed in a different country to where the fish was caught. You may also need proof of storage if stored in a different country.
• Check your BTOM (Border Target Operating Model) risk category to find out which level of risk your goods classify as Whether your goods classify as low, medium, or high risk will determine the SPS (sanitary and phytosanitary) check on your cargo. You will have to use IPAFFS to notify the authorities before the goods arrive to ensure the correct checks are made.
• A Health Certificate. Required unless goods are classed as low risk. 

For more information, see our page on importing to the UK:

Import Customs Declaration 

Your import customs will collate much of the above information into a single document. It will declare what the goods are, what their intended use is once entering GB, and the duty and VAT rates that will be applied for the import of the goods. If a special customs procedure is being used, then the correct declaration and procedure code must be used. 

Many traders will use a customs agent or freight forwarder. They will produce the customs declaration on their behalf. This ensures the smooth movement of goods during import.

For more help on finding an agent and preparing your customs declaration, visit the government website:

VAT Registration 

VAT registered businesses collect VAT at each stage of the supply chain on behalf of HMRC, this includes importation of goods into GB. 

Food and drink, animals, animal feed, plants and seeds fall into the zero-rate category for VAT. This means that the commodities are still VAT taxable although the rate charged is 0%. These imports will need to be included in your VAT returns. Businesses will complete a VAT return. This lets them take the VAT from sales, "Output tax". They must subtract any VAT paid to suppliers, "Input tax". The difference is paid to or reclaimed from HMRC. Most seafood businesses collect less than they pay suppliers. So, you can reclaim the difference from HMRC. 

Please use the following as a guide to consider if you need to be VAT registered in the UK:

1.Are you trading over the UK threshold?

• If the answer is yes - go to question 2
• If no – no registration required. 

You can find the current UK threshold on Gov.uk:

Contact us 

For questions about importing seafood to Great Britain, contact our Regulation team by emailing: regulation@seafish.co.uk