Key facts
- HS subheading
- 0301.99
- National lines
- 13
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 03: Fish and crustaceans, molluscs and other aquatic invertebrates
Summary
The European Union tariff splits HS 0301.99 (other live fish: Other) into 13 national lines: 0301 99 11 40 (atlantic salmon (Salmo salar)), 0301 99 11 80 (other), 0301 99 17 00 (other), 0301 99 85 10 (sharks (Squalus spp.)) and 9 others.
European Union lines under 0301.99
The European Union tariff splits HS 0301.99 (other live fish: Other) into 13 national lines: 0301 99 11 40 (atlantic salmon (Salmo salar)), 0301 99 11 80 (other), 0301 99 17 00 (other), 0301 99 85 10 (sharks (Squalus spp.)) and 9 others.
- 0301 99 11 40Atlantic salmon (Salmo salar)Duty: 2%
- 0301 99 11 80OtherDuty: 2%
- 0301 99 17 00OtherDuty: 8%
- 0301 99 85 10Sharks (Squalus spp.)Duty: 16%
- 0301 99 85 22European sea bass (Dicentrarchus labrax)Duty: 16%
- 0301 99 85 30Porbeagle shark (Lamna nasus)Duty: 16%
- 0301 99 85 40Lesser or Greenland halibut (Reinhardtius hippoglossoides)Duty: 16%
- 0301 99 85 50Atlantic halibut (Hippoglossus hippoglossus)Duty: 16%
- 0301 99 85 60Gilt-head sea bream (Sparus aurata)Duty: 16%
- 0301 99 85 70Swordfish (Xiphias gladius)Duty: 16%
- 0301 99 85 75Bigeye tuna (Thunnus obesus)Duty: 16%
- 0301 99 85 80Sea bream (Dentex dentex, Pagellus spp.)Duty: 16%
- 0301 99 85 90OtherDuty: 16%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 0301.99 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0301.99?
The European Union tariff splits HS 0301.99 (other live fish: Other) into 13 national lines: 0301 99 11 40 (atlantic salmon (Salmo salar)), 0301 99 11 80 (other), 0301 99 17 00 (other), 0301 99 85 10 (sharks (Squalus spp.)) and 9 others.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.