Key facts
- HS subheading
- 0303.99
- Duty (MFN)
- 10%
- National lines
- 20
- 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 0303.99 (livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Other) into 20 national lines: 0303 99 00 10 (sockeye salmon (red salmon) (Oncorhynchus nerka)), 0303 99 00 15 (other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)), 0303 99 00 20 (atlantic salmon (Salmo salar)), 0303 99 00 25 (danube salmon (Hucho hucho)) and 16 others. The general (MFN) duty is 10% on all 20 lines.
European Union lines under 0303.99
The European Union tariff splits HS 0303.99 (livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Other) into 20 national lines: 0303 99 00 10 (sockeye salmon (red salmon) (Oncorhynchus nerka)), 0303 99 00 15 (other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)), 0303 99 00 20 (atlantic salmon (Salmo salar)), 0303 99 00 25 (danube salmon (Hucho hucho)) and 16 others.
The general (MFN) duty is 10% on all 20 lines.
- 0303 99 00 10Sockeye salmon (red salmon) (Oncorhynchus nerka)Duty: 10%
- 0303 99 00 15Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)Duty: 10%
- 0303 99 00 20Atlantic salmon (Salmo salar)Duty: 10%
- 0303 99 00 25Danube salmon (Hucho hucho)Duty: 10%
- 0303 99 00 30Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)Duty: 10%
- 0303 99 00 35Other salmonidaeDuty: 10%
- 0303 99 00 40Of the species Scomber scombrus or Scomber japonicusDuty: 10%
- 0303 99 00 45Of the species Scomber australasicusDuty: 10%
- 0303 99 00 50Lesser or Greenland halibut (Reinhardtius hippoglossoides)Duty: 10%
- 0303 99 00 55Pacific halibut (Hippoglossus stenolepis)Duty: 10%
- 0303 99 00 60Atlantic halibut (Hippoglossus hippoglossus)Duty: 10%
- 0303 99 00 65Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)Duty: 10%
- 0303 99 00 70Polar cod (Boreogadus saida)Duty: 10%
- 0303 99 00 75Herrings (Clupea harengus, Clupea pallasii)Duty: 10%
- 0303 99 00 80Redfish (Sebastes spp.)Duty: 10%
- 0303 99 00 85Gilt-head sea bream (Sparus aurata)Duty: 10%
- 0303 99 00 87Haddock (Melanogrammus aeglefinus)Duty: 10%
- 0303 99 00 89Coalfish (Pollachius virens)Duty: 10%
- 0303 99 00 95Rays and skates (Rajidae)Duty: 10%
- 0303 99 00 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 0303.99 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 0303.99?
The European Union tariff splits HS 0303.99 (livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Other) into 20 national lines: 0303 99 00 10 (sockeye salmon (red salmon) (Oncorhynchus nerka)), 0303 99 00 15 (other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)), 0303 99 00 20 (atlantic salmon (Salmo salar)), 0303 99 00 25 (danube salmon (Hucho hucho)) and 16 others.
What is the duty on HS 0303.99 in the European Union?
The general (MFN) duty is 10% on all 20 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.