Exporting Frozen Fish and Crab from Russia: What Foreign Buyers Need to Know About Veterinary Certificates and the 0% VAT Rate

01 October 2026Trade Pulse

A shipment of frozen fish or cooked and frozen crab leaves a Russian port only when three conditions are met: the company and the vessel are listed in the buyer country’s registry; the veterinary certificate is issued in a format specifically approved by that country’s veterinary service; and the net weight listed in the veterinary documents matches the weight declared in the goods declaration. In the first half of 2026, demand for Russian products drove a 27% increase in shipments by value: 51% for frozen fish and 22% for crustaceans. Along with the volume, the number of shipments that are held up not at the fishing grounds but during customs clearance has increased. For a foreign buyer, manufacturer, or logistics company, this means that a shipment’s delay is often due to documents from the Russian seller. Below, we describe which documents should be requested in advance, which HS code groups are affected, how delivery terms alter the parties’ areas of responsibility, and where Russian sellers most often lose their zero VAT rate.

What Is Checked Before Filing the Declaration

Fish and seafood are subject to veterinary inspection. Therefore, when shipping from Russia, customs clearance comes second, while veterinary inspection comes first. Even before the declarant sees the invoice, three sections must be completed. A foreign buyer should make sure that the Russian seller has completed them.

Authorization to ship to a specific country. For most major markets, simply being a Russian exporter is not enough: the processing plant, cold storage facility, and fishing vessel must be certified and listed in the registry of enterprises authorized to import. For China, the Republic of Korea, and Japan, these are separate procedures with their own deadlines, and inclusion in one country’s registry does not automatically grant access to another.
Veterinary accompanying documents. Production and transport veterinary accompanying documents are issued through the Russian electronic system. The export veterinary certificate is issued using a form agreed upon with the veterinary service of the destination country. The forms for China, South Korea, and EU countries differ in the scope of tests and wording.
Legality of the catch’s origin. For shipments to the EU, a certificate is required confirming that the catch was obtained legally and is not associated with IUU fishing. The Netherlands remains one of the key buyers. Without this certificate, the shipment will not be released on the European side, even though it will leave Russia without any issues.

The most common reason for delays is a discrepancy in net weight between the veterinary certificate, the bill of lading, and the customs declaration. For frozen fish and shrimp, the cause is almost always the same: in one document, the weight is listed with the glaze, while in another, it is listed without it.

It’s also important to factor in the time required for currency control on the Russian seller’s side. An export contract with a value exceeding the established threshold must be registered with the bank, and this must be done before shipment, not after. Customs issues are resolved more quickly than banking ones: the declaration can be filed within a day, while coordinating the contract wording with the bank can sometimes take a week. It is helpful for the foreign buyer to discuss this with the seller in advance to ensure that the shipment dates are not delayed.

HS Codes and Permits

The main range of fish exports falls under commodity group 03: live, fresh, and frozen fish; fillets and other fish meat; crustaceans; mollusks; and aquatic invertebrates. Once a product has undergone extensive processing (canned goods, preserved foods, prepared crab meat, and caviar in consumer packaging), it falls under Chapter 16. Fish meal and feed products are classified under Group 23. The group determines the set of required permits, applicable export duties, and the importing country’s requirements.

Common classification errors that are the most costly:

Fillet versus gutted carcass. Cutting changes the subheading, and with it, sometimes the tariff rate. If the invoice states “fish fillet” but a gutted, headless carcass is actually shipped, this is a surefire way to trigger a declaration correction.
Cooked and frozen crab and crab legs. Crab products have separate tariff lines, and heat treatment on board affects their classification.
By-products. Heads, trimmings, ground meat, and meal are often shipped in the same consignment as the main product but are declared as separate goods with different codes.

It’s important to verify the code before signing a contract: it’s easier to change the product description in the specification than to argue over classification during the release process. It’s crucial for the buyer and the logistics company that the descriptions in the specification, invoice, and accompanying documents match. If this is your first time handling fish as a food product in Russia, review the breakdown of the customs clearance procedure for food products: it details the veterinary and sanitary requirements for the shipment.

A related topic is the modernization of onshore processing facilities to accommodate growing exports. Filleting lines, freezing tunnels, and glazing machines imported into Russia are often sourced from the secondary market. For a foreign supplier of such equipment, this means that the import follows a separate procedure involving an expert inspection and confirmation of the year of manufacture. This procedure is explained in the article on importing used equipment into the EAEU.

Exporting Frozen Fish and Crab from Russia: What Foreign Buyers Need to Know About Veterinary Certificates and the 0% VAT Rate

Export shipments of fish undergo veterinary inspection prior to loading

Terms of Delivery for Exports: FOB, CIF, and Area of Responsibility

Fish exports from Russia are almost entirely by sea. The terms of delivery in the contract determine not only the price but also who is responsible for the cargo if anything happens to it. The advantages and disadvantages of sea transport are clearly evident here. Low rates per metric ton and the ability to transport large shipments in refrigerated containers are offset by long transit times, dependence on shipping line schedules, and the risk of temperature control violations during transshipment. For more details on shipping options, see the section on ocean freight.

Terms of Delivery	What the Russian exporter is responsible for	What to Consider When Preparing the Documents
EXW / FCA (refrigerated container, port of departure)	Preparation of the shipment and handover to the buyer’s carrier	Minimal seller liability, but the Russian exporter must still confirm export for zero VAT. The buyer and their carrier must ensure that the shipping documents reach the seller
FOB (port of shipment)	Loading onto the vessel, export clearance	Freight is not included in the price; the statistical value is calculated based on the cost on board
CFR / CIF export	Freight to the port of destination; under CIF, cargo insurance is also included	Transportation and insurance costs are included in the contract price. An insurance policy and a correct allocation of costs in the customs declaration are required
DAP / DDP	Delivery to the destination; under DDP, import duties are included	DDP is almost always disadvantageous to the seller when it comes to fish: the seller is responsible for veterinary inspections in the importing country

The practical difference between FOB and CIF lies not in convenience, but in money and risks. Under CIF, the seller sells at a higher price but assumes the freight cost at a rate that may increase between the signing of the contract and shipment, and is obligated to insure the cargo in the buyer’s interest. Under FOB, the risk transfers to the buyer earlier, but the seller’s foreign currency revenue is lower. The contract currency also affects settlements: the share of ruble-denominated export payments has grown significantly, and this article explains what that means in practice.

Exports from Russia to Uzbekistan: What Documents Are Required and How to Handle VAT

The growth in shipments to Belarus—which has risen to fourth place on the list of major buyers—is telling: part of the fish trade is shifting toward nearby markets. However, customs procedures vary by country, and this is the key distinction when exporting from Russia to Uzbekistan.

Belarus is a member of the Eurasian Economic Union (EAEU). No goods declaration is required, and there is no customs inspection at the border. Instead, a statistical form for recording the movement of goods is required, and the zero VAT rate is confirmed by the buyer’s declaration of import, stamped by their tax authority. Until the Belarusian buyer submits the statement, the zero rate is not confirmed for the Russian seller. Therefore, the Belarusian counterparty should submit the statement without delay.

Uzbekistan is not a member of the EAEU, so shipments there constitute a full-fledged export requiring customs declaration. The set of documents includes:

a contract and specification stating the price, delivery terms, and currency of payment;
a goods declaration stamped by the customs authority confirming export;
an export veterinary certificate in a format agreed upon with the Uzbek side, and a veterinary health certificate (VHD) for the shipment;
transport documents—CMR, rail waybill, or air waybill, depending on the method of delivery;
a Certificate of Origin (Form ST-1), if the buyer intends to claim preferential treatment under the CIS Free Trade Area.

VAT on exports from Russia to Uzbekistan is applied at a 0% rate, but it is verified differently than under the EAEU: through registries of information from customs declarations and transport documents, which must be submitted to the tax authorities by the established deadline. If a Russian seller misses the deadline, the rate is recalculated according to the general rule, and it is more difficult to have it refunded later than to confirm it on time. This may affect the price and terms of the transaction with a foreign buyer.

What This Means for Foreign Buyers and Partners

Check with the Russian supplier to confirm whether their factory, cold storage facility, and vessel are listed in your country’s registry of enterprises. If not, the certification process must begin well in advance of the contract.
Agree on the format of the export veterinary certificate specific to your country of destination, rather than one “for export in general.”
Include a precise description of the product in the specifications: type, cut, processing method, and the presence and percentage of glaze. This information determines both the HS code and the net weight.
Ask the supplier to determine the code within groups 03, 16, or 23 before signing the contract and to check the applicable export rates and restrictions based on that code.
Choose the terms of delivery carefully. FOB is suitable if the seller is not willing to cover freight costs. CIF is suitable if the seller manages logistics and includes insurance in the price.
Keep in mind that a Russian seller must register the contract with the bank prior to shipment if the amount exceeds the established threshold. Coordinating the wording with the bank may take some time.
The Russian seller must compile the documentation to confirm zero VAT immediately after export and submit the registers to the tax authority on time. Provide the seller with the necessary documents without delay.
Check the temperature conditions and the operation of the temperature recorders in the refrigerated container at the time of loading. Any deviation during transit constitutes a quality claim, which insurance will cover only if the documents are properly prepared.

Frequently Asked Questions

Is it necessary to file a customs declaration when shipping from Russia to Belarus?
No, within the EAEU, a customs declaration for goods is not required. However, a statistical form must be submitted, and the zero VAT rate is confirmed by the buyer’s import declaration stamped by the tax authority. Veterinary documents are required in any case.

Should the net weight include the glaze or not?
For frozen fish and seafood, the key is to ensure that the same approach is used in all documents for the shipment and that it is clearly specified in the specifications. Discrepancies between the veterinary certificate, invoice, and customs declaration are the most common cause of corrections and inquiries.

How does a CIF export differ from an FOB export in terms of documentation?
With CIF, a cargo insurance contract is additionally included in the set, and the price structure includes freight and the insurance premium. This affects the declared value and how the buyer will calculate the customs value upon import.

Can a Russian supplier delegate all the paperwork to a contractor?
Yes, customs brokerage firms listed in the registry of customs representatives are authorized to declare goods on behalf of the exporter and bear joint and several liability for payments. However, the exporter remains responsible for the company’s certification and veterinary documents. Customs service providers do not replace these responsibilities but merely help streamline the customs and logistics process without disruptions.

Summary

The growth in shipments of Russian fish and seafood to foreign markets means stricter documentation requirements for both Russian exporters and their foreign buyers: lists of buyer countries, veterinary certificates in a specific format, the correct code in group 03 or 16, and consistent net weight across all shipment documents. The terms of delivery—FOB or CIF—determine who is responsible for freight, insurance, and risk in transit, and these should be selected before signing the contract. If the destination country is outside the EAEU, such as Uzbekistan, full customs declaration is required, and the Russian exporter must complete a separate procedure to confirm zero VAT within the established timeframe. Submit a consultation request, and we’ll review your specific shipment requirements.

We will prepare the export declaration for fish and seafood and verify the set of veterinary and regulatory documents in advance.

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