# European Union tariff lines 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. The general (MFN) duty is 10% on all 20 lines.

Source: https://border.bot/countries/european-union/hs-codes/030399
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) / [0303.99](https://border.bot/countries/european-union/hs-codes/030399)

## Key facts

- HS subheading: [0303.99](https://border.bot/hs-codes/030399)
- 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](https://border.bot/countries/european-union)
- Chapter: 03: Fish and crustaceans, molluscs and other aquatic invertebrates

## 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 10](https://border.bot/countries/european-union/hs-codes/0303990010) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Sockeye salmon (red salmon) (Oncorhynchus nerka). Duty (MFN): 10%
- [0303 99 00 15](https://border.bot/countries/european-union/hs-codes/0303990015) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus). Duty (MFN): 10%
- [0303 99 00 20](https://border.bot/countries/european-union/hs-codes/0303990020) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Atlantic salmon (Salmo salar). Duty (MFN): 10%
- [0303 99 00 25](https://border.bot/countries/european-union/hs-codes/0303990025) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Danube salmon (Hucho hucho). Duty (MFN): 10%
- [0303 99 00 30](https://border.bot/countries/european-union/hs-codes/0303990030) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster). Duty (MFN): 10%
- [0303 99 00 35](https://border.bot/countries/european-union/hs-codes/0303990035) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Other salmonidae. Duty (MFN): 10%
- [0303 99 00 40](https://border.bot/countries/european-union/hs-codes/0303990040) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Of the species Scomber scombrus or Scomber japonicus. Duty (MFN): 10%
- [0303 99 00 45](https://border.bot/countries/european-union/hs-codes/0303990045) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Of the species Scomber australasicus. Duty (MFN): 10%
- [0303 99 00 50](https://border.bot/countries/european-union/hs-codes/0303990050) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Lesser or Greenland halibut (Reinhardtius hippoglossoides). Duty (MFN): 10%
- [0303 99 00 55](https://border.bot/countries/european-union/hs-codes/0303990055) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Pacific halibut (Hippoglossus stenolepis). Duty (MFN): 10%
- [0303 99 00 60](https://border.bot/countries/european-union/hs-codes/0303990060) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Atlantic halibut (Hippoglossus hippoglossus). Duty (MFN): 10%
- [0303 99 00 65](https://border.bot/countries/european-union/hs-codes/0303990065) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus). Duty (MFN): 10%
- [0303 99 00 70](https://border.bot/countries/european-union/hs-codes/0303990070) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Polar cod (Boreogadus saida). Duty (MFN): 10%
- [0303 99 00 75](https://border.bot/countries/european-union/hs-codes/0303990075) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Herrings (Clupea harengus, Clupea pallasii). Duty (MFN): 10%
- [0303 99 00 80](https://border.bot/countries/european-union/hs-codes/0303990080) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Redfish (Sebastes spp.). Duty (MFN): 10%
- [0303 99 00 85](https://border.bot/countries/european-union/hs-codes/0303990085) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Gilt-head sea bream (Sparus aurata). Duty (MFN): 10%
- [0303 99 00 87](https://border.bot/countries/european-union/hs-codes/0303990087) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Haddock (Melanogrammus aeglefinus). Duty (MFN): 10%
- [0303 99 00 89](https://border.bot/countries/european-union/hs-codes/0303990089) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Coalfish (Pollachius virens). Duty (MFN): 10%
- [0303 99 00 95](https://border.bot/countries/european-union/hs-codes/0303990095) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other, Rays and skates (Rajidae). Duty (MFN): 10%
- [0303 99 00 99](https://border.bot/countries/european-union/hs-codes/0303990099) Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, Other. Duty (MFN): 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 States](https://border.bot/countries/united-states/hs-codes/030399): 1 line, used by 1 other country
- [The Harmonized System text for 0303.99](https://border.bot/hs-codes/030399)

- Previous subheading: [0303.92](https://border.bot/countries/european-union/hs-codes/030392) Shark fins
- Next subheading: [0304.31](https://border.bot/countries/european-union/hs-codes/030431) Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

## 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.

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/030399.json