{
  "summary": "In the European Union tariff, line 0303 99 00 40 covers livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), of the species Scomber scombrus or Scomber japonicus. The general (MFN) duty rate is 10%. It falls under HS subheading 0303.99 in heading 03.03 (chapter 03).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "0303 99 00 40",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), of the species Scomber scombrus or Scomber japonicus",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Duty (MFN)",
      "value": "10%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (43 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
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    {
      "label": "HS subheading",
      "value": "0303.99",
      "source": null,
      "url": "https://border.bot/hs-codes/030399"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 0303 99 00 40 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 0303 99 00 40 covers livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), of the species Scomber scombrus or Scomber japonicus."
    },
    {
      "question": "What is the general (MFN) duty on 0303 99 00 40 in the European Union?",
      "answer": "The general (MFN) duty rate is 10%. The rate is published on 0303 99 00 00."
    },
    {
      "question": "Which preferential rates apply to 0303 99 00 40?",
      "answer": "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, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Tunisia, Türkiye, Vietnam, Samoa and South Africa. A preferential rate of 3% applies to goods that qualify under EEA - European Economic Area. A preferential rate of 3.5% applies to goods from GSP - General arrangements."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 0303 99 00 40 covers livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), of the species Scomber scombrus or Scomber japonicus.",
        "Its legal text is “Of the species Scomber scombrus or Scomber japonicus”, read under “Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal”, “Other” and “Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 0303.99 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."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 10%.",
        "The rate is published on 0303 99 00 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 40 origins.",
        "A preferential rate of 3% applies to goods that qualify under EEA - European Economic Area.",
        "A preferential rate of 3.5% applies to goods from GSP - General arrangements."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 0303.99 are live on border.bot for the United States (1 line, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
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      "code": "EU",
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        "sellerScheme": null,
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