Key facts
- HS subheading
- 0302.89
- 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 0302.89 (other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99: Other) into 13 national lines: 0302 89 10 00 (freshwater fish), 0302 89 21 00 (for the industrial manufacture of products of heading 1604), 0302 89 29 00 (other), 0302 89 31 00 (of the species Sebastes marinus) and 9 others.
European Union lines under 0302.89
The European Union tariff splits HS 0302.89 (other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99: Other) into 13 national lines: 0302 89 10 00 (freshwater fish), 0302 89 21 00 (for the industrial manufacture of products of heading 1604), 0302 89 29 00 (other), 0302 89 31 00 (of the species Sebastes marinus) and 9 others.
- 0302 89 10 00Freshwater fishDuty: 8%
- 0302 89 21 00For the industrial manufacture of products of heading 1604
- 0302 89 29 00OtherDuty: 22%
- 0302 89 31 00Of the species Sebastes marinusDuty: 7.5%
- 0302 89 39 10Of the species Sebastes mentellaDuty: 7.5%
- 0302 89 39 90OtherDuty: 7.5%
- 0302 89 40 00Ray's bream (Brama spp.)Duty: 15%
- 0302 89 50 00Monkfish (Lophius spp.)Duty: 15%
- 0302 89 60 00Pink cusk-eel (Genypterus blacodes)Duty: 7.5%
- 0302 89 90 30Red snapper (Lutjanus purpureus), for processingDuty: 15%
- 0302 89 90 40Fish of the species Kathetostoma giganteumDuty: 15%
- 0302 89 90 80Bogue (Boops boops)Duty: 15%
- 0302 89 90 90OtherDuty: 15%
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 0302.89 are live on border.bot for the United States (21 lines, also used by 1 other country).
- United States21 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0302.89?
The European Union tariff splits HS 0302.89 (other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99: Other) into 13 national lines: 0302 89 10 00 (freshwater fish), 0302 89 21 00 (for the industrial manufacture of products of heading 1604), 0302 89 29 00 (other), 0302 89 31 00 (of the species Sebastes marinus) 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.