# European Union tariff lines under HS 0303.14

> The European Union tariff splits HS 0303.14 (salmonidae, excluding edible fish offal of subheadings 0303 91 to 0303 99: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)) into 5 national lines: 0303 14 10 00 (of the species Oncorhynchus apache or Oncorhynchus chrysogaster), 0303 14 20 00 (of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each), 0303 14 90 11 (in the form of whole fish (with heads on), whether or not gilled, whether or not gutted, weighing 1,2 kg or less each; with heads off, whether or not gilled, whether or not gutted, weighing 1 kg or less each), 0303 14 90 19 (other) and 1 other. The general (MFN) duty differs by line: 9% on 0303 14 10 00, 12% on 0303 14 20 00, 12% on 0303 14 90 11, 12% on 0303 14 90 19 and 12% on 0303 14 90 90.

Source: https://border.bot/countries/european-union/hs-codes/030314
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 03](https://border.bot/countries/european-union/hs-codes/03) / [0303.14](https://border.bot/countries/european-union/hs-codes/030314)

## Key facts

- HS subheading: [0303.14](https://border.bot/hs-codes/030314)
- National lines: 5
- 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](https://border.bot/countries/european-union)
- Chapter: 03: Fish and crustaceans, molluscs and other aquatic invertebrates

## European Union lines under 0303.14

The European Union tariff splits HS 0303.14 (salmonidae, excluding edible fish offal of subheadings 0303 91 to 0303 99: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)) into 5 national lines: 0303 14 10 00 (of the species Oncorhynchus apache or Oncorhynchus chrysogaster), 0303 14 20 00 (of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each), 0303 14 90 11 (in the form of whole fish (with heads on), whether or not gilled, whether or not gutted, weighing 1,2 kg or less each; with heads off, whether or not gilled, whether or not gutted, weighing 1 kg or less each), 0303 14 90 19 (other) and 1 other.

The general (MFN) duty differs by line: 9% on 0303 14 10 00, 12% on 0303 14 20 00, 12% on 0303 14 90 11, 12% on 0303 14 90 19 and 12% on 0303 14 90 90.

- [0303 14 10 00](https://border.bot/countries/european-union/hs-codes/0303141000) Salmonidae, excluding edible fish offal of subheadings 0303 91 to 0303 99, Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), Of the species Oncorhynchus apache or Oncorhynchus chrysogaster. Duty (MFN): 9%
- [0303 14 20 00](https://border.bot/countries/european-union/hs-codes/0303142000) Salmonidae, excluding edible fish offal of subheadings 0303 91 to 0303 99, Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each. Duty (MFN): 12%
- [0303 14 90 11](https://border.bot/countries/european-union/hs-codes/0303149011) Salmonidae, excluding edible fish offal of subheadings 0303 91 to 0303 99, Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), Other, Of the species Oncorhynchus mykiss, In the form of whole fish (with heads on), whether or not gilled, whether or not gutted, weighing 1,2 kg or less each; with heads off, whether or not gilled, whether or not gutted, weighing 1 kg or less each. Duty (MFN): 12%
- [0303 14 90 19](https://border.bot/countries/european-union/hs-codes/0303149019) Salmonidae, excluding edible fish offal of subheadings 0303 91 to 0303 99, Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), Of the species Oncorhynchus mykiss, Other. Duty (MFN): 12%
- [0303 14 90 90](https://border.bot/countries/european-union/hs-codes/0303149090) Salmonidae, excluding edible fish offal of subheadings 0303 91 to 0303 99, Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), Other. Duty (MFN): 12%

## 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 0303.14 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/030314): 1 line, used by 1 other country
- [The Harmonized System text for 0303.14](https://border.bot/hs-codes/030314)

- Previous subheading: [0303.13](https://border.bot/countries/european-union/hs-codes/030313) Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
- Next subheading: [0303.19](https://border.bot/countries/european-union/hs-codes/030319) Other

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 0303.14?

The European Union tariff splits HS 0303.14 (salmonidae, excluding edible fish offal of subheadings 0303 91 to 0303 99: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)) into 5 national lines: 0303 14 10 00 (of the species Oncorhynchus apache or Oncorhynchus chrysogaster), 0303 14 20 00 (of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each), 0303 14 90 11 (in the form of whole fish (with heads on), whether or not gilled, whether or not gutted, weighing 1,2 kg or less each; with heads off, whether or not gilled, whether or not gutted, weighing 1 kg or less each), 0303 14 90 19 (other) and 1 other.

### What is the duty on HS 0303.14 in the European Union?

The general (MFN) duty differs by line: 9% on 0303 14 10 00, 12% on 0303 14 20 00, 12% on 0303 14 90 11, 12% on 0303 14 90 19 and 12% on 0303 14 90 90.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/030314.json