European Union tariff line 0301 99 85 40: Lesser or Greenland halibut (Reinhardtius hippoglossoides)
Last updated
Key facts
- Tariff line
- 0301 99 85 40
- Covers
- Other live fish, lesser or Greenland halibut (Reinhardtius hippoglossoides)
- Duty (MFN)
- 16%
- Preferential rates
- From 0% (50 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 0301.99
Summary
In the European Union tariff, line 0301 99 85 40 covers other live fish, lesser or Greenland halibut (Reinhardtius hippoglossoides). The general (MFN) duty rate is 16%. It falls under HS subheading 0301.99 in heading 03.01 (chapter 03).
What this line covers
In the European Union tariff, line 0301 99 85 40 covers other live fish, lesser or Greenland halibut (Reinhardtius hippoglossoides).
Its legal text is “Lesser or Greenland halibut (Reinhardtius hippoglossoides)”, read under “Other live fish”, “Other” and “Other”.
How it is structured
It falls under HS subheading 0301.99 in heading 03.01 (chapter 03). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 03
- Fish and crustaceans, molluscs and other aquatic invertebrates
- Heading 03.01
- Live fish
- Subheading 0301.99
- Other live fish
- Within the subheading
- Other
- Within the subheading
- Other
- Line 0301 99 85 40
- Lesser or Greenland halibut (Reinhardtius hippoglossoides)
Duty
The general (MFN) duty rate is 16%.
The rate is published on 0301 99 85 00.
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from 47 origins.
A preferential rate of 4.8% applies to goods that qualify under EEA - European Economic Area.
A preferential rate of 5.6% applies to goods from GSP - General arrangements.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Mercosur (5500) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Tunisia (TN) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 4.8% | EEA - European Economic Area (2012) |
| 5.6% | GSP - General arrangements (2020) |
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.
Other lines under 0301.99
- 0301 99 11 40Atlantic salmon (Salmo salar)
- 0301 99 11 80Other
- 0301 99 17 00Other
- 0301 99 85 10Sharks (Squalus spp.)
- 0301 99 85 22European sea bass (Dicentrarchus labrax)
- 0301 99 85 30Porbeagle shark (Lamna nasus)
- 0301 99 85 50Atlantic halibut (Hippoglossus hippoglossus)
- 0301 99 85 60Gilt-head sea bream (Sparus aurata)
- 0301 99 85 70Swordfish (Xiphias gladius)
- 0301 99 85 75Bigeye tuna (Thunnus obesus)
- 0301 99 85 80Sea bream (Dentex dentex, Pagellus spp.)
- 0301 99 85 90Other
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
What does tariff line 0301 99 85 40 cover in the European Union tariff?
In the European Union tariff, line 0301 99 85 40 covers other live fish, lesser or Greenland halibut (Reinhardtius hippoglossoides).
What is the general (MFN) duty on 0301 99 85 40 in the European Union?
The general (MFN) duty rate is 16%. The rate is published on 0301 99 85 00.
Which preferential rates apply to 0301 99 85 40?
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Tunisia, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 4.8% applies to goods that qualify under EEA - European Economic Area. A preferential rate of 5.6% applies to goods from GSP - General arrangements.
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.