Key facts
- HS subheading
- 0303.54
- National lines
- 4
- 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 0303.54 (herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303 91 to 0303 99: Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)) into 4 national lines: 0303 54 10 20 (of the species Scomber scombrus or Scomb…), 0303 54 10 95 (of the species Scomber scombrus or Scomb…), 0303 54 10 96 (of the species Scomber scombrus or Scomb…) and 0303 54 90 00 (of the species Scomber australasicus). The general (MFN) duty differs by line: 20% on 0303 54 10 20, 20% on 0303 54 10 95, 20% on 0303 54 10 96 and 15% on 0303 54 90 00.
European Union lines under 0303.54
The European Union tariff splits HS 0303.54 (herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303 91 to 0303 99: Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)) into 4 national lines: 0303 54 10 20 (of the species Scomber scombrus or Scomb…), 0303 54 10 95 (of the species Scomber scombrus or Scomb…), 0303 54 10 96 (of the species Scomber scombrus or Scomb…) and 0303 54 90 00 (of the species Scomber australasicus).
The general (MFN) duty differs by line: 20% on 0303 54 10 20, 20% on 0303 54 10 95, 20% on 0303 54 10 96 and 15% on 0303 54 90 00.
- 0303 54 10 20Of the species Scomber scombrusDuty: 20%
- 0303 54 10 95Whole, for processingDuty: 20%
- 0303 54 10 96OtherDuty: 20%
- 0303 54 90 00Of the species Scomber australasicusDuty: 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 0303.54 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 0303.54?
The European Union tariff splits HS 0303.54 (herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303 91 to 0303 99: Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)) into 4 national lines: 0303 54 10 20 (of the species Scomber scombrus or Scomb…), 0303 54 10 95 (of the species Scomber scombrus or Scomb…), 0303 54 10 96 (of the species Scomber scombrus or Scomb…) and 0303 54 90 00 (of the species Scomber australasicus).
What is the duty on HS 0303.54 in the European Union?
The general (MFN) duty differs by line: 20% on 0303 54 10 20, 20% on 0303 54 10 95, 20% on 0303 54 10 96 and 15% on 0303 54 90 00.
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.