European Union tariff line 0303 46 10 00: For the industrial manufacture of products of heading 1604
Last updated
Key facts
- Tariff line
- 0303 46 10 00
- Covers
- Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303 91 to 0303 99, southern bluefin tuna (Thunnus maccoyii), for the industrial manufacture of products of heading 1604
- Duty (MFN)
- None recorded
- Preferential rates
- From 0% (44 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
- 0303.46
Summary
In the European Union tariff, line 0303 46 10 00 covers tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303 91 to 0303 99, southern bluefin tuna (Thunnus maccoyii), for the industrial manufacture of products of heading 1604. border.bot holds no general (MFN) duty rate for this line. It falls under HS subheading 0303.46 in heading 03.03 (chapter 03).
What this line covers
In the European Union tariff, line 0303 46 10 00 covers tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303 91 to 0303 99, southern bluefin tuna (Thunnus maccoyii), for the industrial manufacture of products of heading 1604.
Its legal text is “For the industrial manufacture of products of heading 1604”, read under “Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303 91 to 0303 99” and “Southern bluefin tuna (Thunnus maccoyii)”.
How it is structured
It falls under HS subheading 0303.46 in heading 03.03 (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 03.03
- Fish, frozen, excluding fish fillets and other fish meat of heading 0304
- Subheading 0303.46
- Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303 91 to 0303 99
- Within the subheading
- Southern bluefin tuna (Thunnus maccoyii)
- Line 0303 46 10 00
- For the industrial manufacture of products of heading 1604
Duty
border.bot holds no general (MFN) duty rate for this line.
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 43 origins.
| 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% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Tunisia (TN) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
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 0303.46
- 0303 46 90 00Other
In other countries
National tariff lines under 0303.46 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
What does tariff line 0303 46 10 00 cover in the European Union tariff?
In the European Union tariff, line 0303 46 10 00 covers tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303 91 to 0303 99, southern bluefin tuna (Thunnus maccoyii), for the industrial manufacture of products of heading 1604.
Which preferential rates apply to 0303 46 10 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 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, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, Peru, Papua New Guinea, Palestine, the Solomon Islands, Tunisia, Türkiye, Ukraine, Samoa, Kosovo, Serbia and South Africa.
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.