Key facts
- HS subheading
- 0302.99
- Duty (MFN)
- 10%
- National lines
- 15
- 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 0302.99 (livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Other) into 15 national lines: 0302 99 00 11 (of the species Oncorhynchus apache or Oncorhynchus chrysogaster), 0302 99 00 19 (other), 0302 99 00 20 (mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)), 0302 99 00 30 (pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)) and 11 others. The general (MFN) duty is 10% on all 15 lines.
European Union lines under 0302.99
The European Union tariff splits HS 0302.99 (livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Other) into 15 national lines: 0302 99 00 11 (of the species Oncorhynchus apache or Oncorhynchus chrysogaster), 0302 99 00 19 (other), 0302 99 00 20 (mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)), 0302 99 00 30 (pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)) and 11 others.
The general (MFN) duty is 10% on all 15 lines.
- 0302 99 00 11Of the species Oncorhynchus apache or Oncorhynchus chrysogasterDuty: 10%
- 0302 99 00 19OtherDuty: 10%
- 0302 99 00 20Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)Duty: 10%
- 0302 99 00 30Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)Duty: 10%
- 0302 99 00 40Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)Duty: 10%
- 0302 99 00 45Other salmonidaeDuty: 10%
- 0302 99 00 50Redfish (Sebastes spp.)Duty: 10%
- 0302 99 00 55Herrings (Clupea harengus, Clupea pallasii)Duty: 10%
- 0302 99 00 60Hake (Merluccius spp., Urophycis spp.)Duty: 10%
- 0302 99 00 65Coalfish (Pollachius virens)Duty: 10%
- 0302 99 00 71Pacific halibut (Hippoglossus stenolepis)Duty: 10%
- 0302 99 00 79OtherDuty: 10%
- 0302 99 00 80Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)Duty: 10%
- 0302 99 00 85Haddock (Melanogrammus aeglefinus)Duty: 10%
- 0302 99 00 90OtherDuty: 10%
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 0302.99 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0302.99?
The European Union tariff splits HS 0302.99 (livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Other) into 15 national lines: 0302 99 00 11 (of the species Oncorhynchus apache or Oncorhynchus chrysogaster), 0302 99 00 19 (other), 0302 99 00 20 (mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)), 0302 99 00 30 (pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)) and 11 others.
What is the duty on HS 0302.99 in the European Union?
The general (MFN) duty is 10% on all 15 lines.
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.