Freeze ready-to-eat caviar and, under the EU’s explanatory notes, it still belongs in heading 1604. The freezer does not decide the customs code. The fish and its preparation do: sturgeon caviar ready for consumption falls under HS 1604.31; substitutes prepared from other fish eggs fall under HS 1604.32. Those six-digit codes begin the process. National tariff extensions, import controls and supporting documents must also be checked.
- Freezing prepared roe does not automatically move it into Chapter 3.
- A tariff description does not decide a product’s permitted retail name.
- Classification is separate from wildlife-trade and food-import clearance.
Customs classes: caviar and its substitutes
For customs purposes, the central distinction is straightforward: prepared sturgeon roe is caviar; preparations from other fish eggs are caviar substitutes.
The Harmonized System, administered by the World Customs Organization, provides the international classification framework. In November 2026, its operative edition is HS 2022. Heading 1604 covers prepared or preserved fish, including caviar and caviar substitutes prepared from fish eggs.
Within that heading, 1604.31 means caviar and 1604.32 means caviar substitutes. The HS Explanatory Notes describe caviar as prepared sturgeon roe. Substitutes are preparations from other fish eggs, washed, cleaned of adherent organs and salted, sometimes with further processing, seasoning or colouring.
These distinctions classify goods, not quality. They also leave retail naming to the applicable food-information rules: a customs description and a consumer label answer different legal questions. For the broader terminology, see caviar and roe.
Paddlefish: check the customs classification
Prepared paddlefish roe needs confirmation from the customs authority. Its treatment under wildlife law does not by itself determine its tariff classification.
Where Chapter 3 ends
Roe destined to become caviar is not yet necessarily a heading 1604 product. Its condition and preparation matter.
Heading 0302 addresses fresh or chilled edible roe; 0303 addresses frozen roe; and 0305 addresses roe dried, smoked, salted or in brine. Each remains subject to the relevant legal notes and the product’s actual preparation.
The EU’s explanatory note for 0305 20 00 draws a useful boundary. Salted hard roes that still need further cleaning or salt reduction before consumption as caviar or substitutes remain within that description. Ready-to-eat caviar and substitutes belong under 1604, where the EU expressly includes frozen versions. Temperature alone cannot settle the question.
A CITES label records traceability information; it does not independently establish what is inside the container.
Record the species, whether the eggs remain in the ovarian membrane, every ingredient and the complete manufacturing process. “Fresh caviar” and “frozen roe” may describe a product in conversation; neither is an adequate technical specification for a disputed customs entry.
Country-by-country tariff references
Start with the relevant official schedule. The table separates confirmed codes from national details that need a live tariff check. Dated or historical schedules are identified: they establish the reference, not every measure applicable on the declaration date.
| Where it applies | Rule and subheadings | Official source | Checked |
|---|---|---|---|
| EU | Caviar: 1604 31 00; substitutes: 1604 32 00. Check the current year’s CN. | CN explanatory notes, 2019; consult TARIC | November 2026 |
| Great Britain | HS 1604.31 and 1604.32. Check full national extensions in the live tariff. | UK Integrated Online Tariff; UK Global Tariff | November 2026 |
| Northern Ireland | EU nomenclature applies. Confirm current declaration suffixes for HS 1604.31 and 1604.32. | Northern Ireland Online Tariff; HMRC BTI guidance | November 2026 |
| United States | Caviar: 1604.31.00; substitutes: 1604.32.30, boiled and in airtight containers, or 1604.32.40, other. | HTSUS; CBP guidance, May 2021 | November 2026 |
| Switzerland | Check current caviar and substitute lines in Tares. | Tares, Federal Office for Customs and Border Security | November 2026 |
| Japan | Caviar: 1604.31-000; substitutes: 1604.32-010 (ikura) and 1604.32-090 (other). | Japan Customs, schedule dated 1 April 2026 | November 2026 |
| China | Check current national extensions of 1604.31 and 1604.32. | Ministry of Finance, 2026 tariff announcement | November 2026 |
| UAE | Caviar: 160431000000; substitutes: 160432000000. | Dubai Customs, GCC integrated tariff nomenclature | November 2026 |
| Russia and Kazakhstan | Documented EAEU lines: caviar 1604310000; substitutes 1604320010, salmon, and 1604320090, other. Check the current consolidation. | EAEU official tariff schedules | November 2026 |
| Australia | Caviar: 1604.31.00; substitutes: 1604.32.00. | Customs Tariff Act 1995; ABF current Chapter 16 | November 2026 |
| Iran | Confirm export declaration extensions with Iranian Customs. | Iranian Customs national schedule | November 2026 |

Put the customs rules to work
Follow the code from its six-digit HS subheading to the national tariff, then check the measures for the particular transaction.
In the EU, the Combined Nomenclature supplies the eight-digit classification. TARIC adds the integrated measures needed for the transaction. Search the relevant code using the goods’ origin and declaration date, then use EU caviar rules for the separate regulatory checks.
For Great Britain, consult the UK Integrated Online Tariff and the UK Global Tariff framework. Northern Ireland requires its own lookup under the Windsor Framework. Do not assume a GB result answers an NI declaration; the applicable tariff treatment may differ.
In the US, use the US International Trade Commission’s HTSUS. Distinguish tariff subheadings from the longer statistical reporting numbers. For substitutes, the split turns on both boiling and airtight packing: an airtight container alone does not establish the boiled-product classification.
For other markets, the official lookup points are Swiss Tares, Japan Customs, China’s Ministry of Finance and Customs tariff services, UAE customs authorities, the Eurasian Economic Commission and Australian Border Force. Russia and Kazakhstan share the EAEU nomenclature. An Iranian export declaration requires confirmation under Iran’s own national classification.
Check the live tariff for each transaction rather than copying the result from a previous shipment. Official tariffs publish duty rates and associated measures, which can change independently of the basic HS description; no rates are given here. Classification also leaves sanctions and origin requirements to be resolved separately.
Look ahead to HS 2028
HS 2028 is a future edition, not the tariff basis for a November 2026 declaration. The WCO has published its amendment material. Check whether the two caviar subheadings continue unchanged in that revision, and verify the final nomenclature and national implementation before updating business systems or product records.

When a binding ruling is worth obtaining
Seek a ruling before shipping if the preparation, species description or boundary with Chapter 3 leaves genuine doubt. Give the authority the manufacturer’s specification, including processing steps, ingredients, packaging and the product’s condition when imported. The ruling needs to address the goods that will actually arrive.
EU Binding Tariff Information decisions generally bind the holder and EU customs administrations for three years. Great Britain uses Advance Tariff Rulings; HMRC’s BTI route covers eligible Northern Ireland applications.
Published decisions help with research, but a decision for somebody else’s goods does not give you binding assurance. The same applies in the US: a ruling on another product does not bind a different shipment.
For a US shipment, seek a CBP prospective ruling and search its CROSS database for relevant decisions. An EU BTI or British ruling does not bind CBP and should not be carried into a US entry as though it did.
The documents that travel with the code
The customs code identifies the goods for customs purposes. It does not determine whether a particular shipment may enter: classification and clearance are separate questions.
According to the route and species, the supporting file may need CITES export permits or re-export certificates, any required import permit, food-health documentation and evidence of origin. Establish the requirements for the particular movement rather than assuming every route uses the same certificate format.
Each document has a distinct job. A health certificate addresses the destination’s sanitary conditions, not the HS subheading. An origin certificate or other accepted proof supports the relevant origin claim, not the distinction between sturgeon caviar and substitutes.
A CITES label records traceability information; it does not independently establish what is inside the container. Keep the scientific species description, manufacturing specification, invoice, packing list and permit information consistent. Resolve discrepancies with the responsible authorities before dispatch. Do not alter a customs description simply to make it match a trade name.
For the complete movement process, see importing, exporting and re-exporting caviar. Keep the tariff analysis in the shipment file with the dated official lookup or ruling. That record preserves the reason for the declared code when it comes to subsequent review. The wider caviar law and regulation hub separates classification from the other permissions needed to trade.
Sources
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World Customs Organization. HS Nomenclature 2022 edition, 2022. Official edition landing page. WCO publication.
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World Customs Organization. Nomenclature and classification of goods, including the HS 2028 amendment resources, 2026. WCO nomenclature resources.
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Receita Federal do Brasil. Notas Explicativas do Sistema Harmonizado de Designação e de Codificação de Mercadorias, HS 2022, June 2023 compilation. Official Portuguese publication of the explanatory material. Explanatory Notes.
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European Commission. Explanatory Notes to the Combined Nomenclature of the European Union, 2019/C 341/04, 9 October 2019, page C 341/4. Covers salted hard roes and frozen caviar preparations. Official Journal.
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US Customs and Border Protection. Caviar: An informed compliance publication, revised May 2021. CBP-authored text retrieved through a third-party reproduction, not the official CBP download. Identified reproduction.
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US Fish and Wildlife Service. Paddlefish (Polyodon spathula), undated species account, retrieved November 2026. Species account.
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Japan Customs. Japan’s tariff schedule as of April 1 2026, Chapter 16, 2026. Official schedule.
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Australian Border Force. Current tariff: Schedule 3, Section IV, Chapter 16, live edition retrieved November 2026. Official tariff chapter.
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Dubai Customs. Integrated customs tariff, undated downloadable edition retrieved November 2026. Official tariff.
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United Arab Emirates Government. Cabinet Resolution regarding approving the integrated customs tariff nomenclature according to the Harmonized Commodity Description and Coding System of the GCC States (2022) and its updates, official legislation record retrieved November 2026. Legislation record.
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Eurasian Economic Commission. EAEU and Singapore agreement, Appendix 2-1-1: EAEU schedule of tariff commitments, official schedule, publication date not established. Used as documentary evidence of the listed codes, not confirmation of the current consolidated tariff. Official schedule.
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State Council Customs Tariff Commission, China. Announcement on the 2026 tariff adjustment plan, Announcement No. 11 of 2025, dated 26 December 2025. Official announcement.
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European Commission. European Binding Tariff Information, live guidance retrieved November 2026. Explains binding effect, validity and the public EBTI database.
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HM Revenue & Customs. Check what you’ll need to get a legally binding decision on a commodity code, live guidance retrieved November 2026. Official guidance.
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HM Revenue & Customs. Apply for a Binding Tariff Information decision, updated 29 May 2026. Official guidance.
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US Customs and Border Protection. NY N293076: The tariff classification of pressed cod roe from Iceland, 26 January 2018. Ruling text retrieved through CustomsMobile; present status not independently established.
Research compared official tariff and explanatory material, with historical CBP documents consulted in identified reproductions.
Last checked: November 2026

