Key facts
- HS subheading
- 0303.91
- 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
- Chapter
- 03: Fish and crustaceans, molluscs and other aquatic invertebrates
Summary
The European Union tariff splits HS 0303.91 (livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Livers, roes and milt) into 5 national lines: 0303 91 10 00 (hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate), 0303 91 90 10 (of Atlantic bigeye tuna (Thunnus obesus)), 0303 91 90 20 (of herring (Clupea harengus, Clupea pallasii)), 0303 91 90 96 (hard fish roes, for processing) and 1 other.
European Union lines under 0303.91
The European Union tariff splits HS 0303.91 (livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Livers, roes and milt) into 5 national lines: 0303 91 10 00 (hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate), 0303 91 90 10 (of Atlantic bigeye tuna (Thunnus obesus)), 0303 91 90 20 (of herring (Clupea harengus, Clupea pallasii)), 0303 91 90 96 (hard fish roes, for processing) and 1 other.
- 0303 91 10 00Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate
- 0303 91 90 10Of Atlantic bigeye tuna (Thunnus obesus)Duty: 10%
- 0303 91 90 20Of herring (Clupea harengus, Clupea pallasii)Duty: 10%
- 0303 91 90 96Hard fish roes, for processingDuty: 10%
- 0303 91 90 99OtherDuty: 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 0303.91 are live on border.bot for the United States (6 lines, also used by 1 other country).
- United States6 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0303.91?
The European Union tariff splits HS 0303.91 (livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Livers, roes and milt) into 5 national lines: 0303 91 10 00 (hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate), 0303 91 90 10 (of Atlantic bigeye tuna (Thunnus obesus)), 0303 91 90 20 (of herring (Clupea harengus, Clupea pallasii)), 0303 91 90 96 (hard fish roes, for processing) and 1 other.
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.