European Union tariff line 0302 89 90 40: Fish of the species Kathetostoma giganteum
Last updated
Key facts
- Tariff line
- 0302 89 90 40
- Covers
- Other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99, fish of the species Kathetostoma giganteum
- Duty (MFN)
- 15%
- 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
- 0302.89
Summary
In the European Union tariff, line 0302 89 90 40 covers other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99, fish of the species Kathetostoma giganteum. The general (MFN) duty rate is 15%. It falls under HS subheading 0302.89 in heading 03.02 (chapter 03).
What this line covers
In the European Union tariff, line 0302 89 90 40 covers other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99, fish of the species Kathetostoma giganteum.
Its legal text is “Fish of the species Kathetostoma giganteum”, read under “Other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99”, “Other”, “Other” and “Other”.
How it is structured
It falls under HS subheading 0302.89 in heading 03.02 (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 03.02
- Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
- Subheading 0302.89
- Other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99
- Within the subheading
- Other
- Within the subheading
- Other
- Within the subheading
- Other
- Line 0302 89 90 40
- Fish of the species Kathetostoma giganteum
Duty
The general (MFN) duty rate is 15%.
The rate is published on 0302 89 90 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 4.5% applies to goods that qualify under EEA - European Economic Area.
A preferential rate of 11.5% 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) |
| 4.5% | EEA - European Economic Area (2012) |
| 11.5% | 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 0302.89
- 0302 89 10 00Freshwater fish
- 0302 89 21 00For the industrial manufacture of products of heading 1604
- 0302 89 29 00Other
- 0302 89 31 00Of the species Sebastes marinus
- 0302 89 39 10Of the species Sebastes mentella
- 0302 89 39 90Other
- 0302 89 40 00Ray's bream (Brama spp.)
- 0302 89 50 00Monkfish (Lophius spp.)
- 0302 89 60 00Pink cusk-eel (Genypterus blacodes)
- 0302 89 90 30Red snapper (Lutjanus purpureus), for processing
- 0302 89 90 80Bogue (Boops boops)
- 0302 89 90 90Other
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
What does tariff line 0302 89 90 40 cover in the European Union tariff?
In the European Union tariff, line 0302 89 90 40 covers other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99, fish of the species Kathetostoma giganteum.
What is the general (MFN) duty on 0302 89 90 40 in the European Union?
The general (MFN) duty rate is 15%. The rate is published on 0302 89 90 00.
Which preferential rates apply to 0302 89 90 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 4.5% applies to goods that qualify under EEA - European Economic Area. A preferential rate of 11.5% 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.