# European Union tariff line 0303 99 00 65: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) > In the European Union tariff, line 0303 99 00 65 covers livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus). The general (MFN) duty rate is 10%. It falls under HS subheading 0303.99 in heading 03.03 (chapter 03). Source: https://border.bot/countries/european-union/hs-codes/0303990065 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) / [0303 99 00 65](https://border.bot/countries/european-union/hs-codes/0303990065) ## Key facts - Tariff line: 0303 99 00 65 - Covers: Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Duty (MFN): 10% - Preferential rates: From 0% (43 programmes or origins) - Additional duties: None recorded - Restrictions: None recorded - 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) - HS subheading: [0303.99](https://border.bot/hs-codes/030399) ## What this line covers In the European Union tariff, line 0303 99 00 65 covers livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus). Its legal text is “Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)”, read under “Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal” and “Other”. ## How it is structured 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. - Chapter 03: Fish and crustaceans, molluscs and other aquatic invertebrates - Heading 03.03: Fish, frozen, excluding fish fillets and other fish meat of heading 0304 - Subheading 0303.99: Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal - Within the subheading: Other - Line 0303 99 00 65: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) ## Duty 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 2 programmes: 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 EEA - European Economic Area, and to goods from 40 origins. A preferential rate of 3.5% applies to goods from GSP - General arrangements. - 0%: CARIFORUM (1033) - 0%: Eastern and Southern Africa States (1034) - 0%: SADC EPA (1035) - 0%: 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… (2000) - 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) - 0%: EEA - European Economic Area (2012) - 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027) - 0%: OCTs (Overseas Countries and Territories) (2080) - 0%: Central America (2200) - 0%: Mercosur (5500) - 0%: Andorra (AD) - 0%: Canada (CA) - 0%: Côte d'Ivoire (CI) - 0%: Chile (CL) - 0%: Cameroon (CM) - 0%: Colombia (CO) - 0%: Algeria (DZ) - 0%: Ecuador (EC) - 0%: Egypt (EG) - 0%: Fiji (FJ) - 0%: Faroe Islands (FO) - 0%: United Kingdom (GB) - 0%: Georgia (GE) - 0%: Ghana (GH) - 0%: Japan (JP) - 0%: Kenya (KE) - 0%: South Korea (KR) - 0%: Lebanon (LB) - 0%: Morocco (MA) - 0%: Moldova (MD) - 0%: Mexico (MX) - 0%: New Zealand (NZ) - 0%: Peru (PE) - 0%: Papua New Guinea (PG) - 0%: Palestine (PS) - 0%: Solomon Islands (SB) - 0%: Singapore (SG) - 0%: Tunisia (TN) - 0%: Türkiye (TR) - 0%: Vietnam (VN) - 0%: Samoa (WS) - 0%: South Africa (ZA) - 3.5%: GSP - General arrangements (2020) ## 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) ## Other lines under 0303.99 - [0303 99 00 10](https://border.bot/countries/european-union/hs-codes/0303990010) Sockeye salmon (red salmon) (Oncorhynchus nerka) - [0303 99 00 15](https://border.bot/countries/european-union/hs-codes/0303990015) Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) - [0303 99 00 20](https://border.bot/countries/european-union/hs-codes/0303990020) Atlantic salmon (Salmo salar) - [0303 99 00 25](https://border.bot/countries/european-union/hs-codes/0303990025) Danube salmon (Hucho hucho) - [0303 99 00 30](https://border.bot/countries/european-union/hs-codes/0303990030) Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - [0303 99 00 35](https://border.bot/countries/european-union/hs-codes/0303990035) Other salmonidae - [0303 99 00 40](https://border.bot/countries/european-union/hs-codes/0303990040) Of the species Scomber scombrus or Scomber japonicus - [0303 99 00 45](https://border.bot/countries/european-union/hs-codes/0303990045) Of the species Scomber australasicus - [0303 99 00 50](https://border.bot/countries/european-union/hs-codes/0303990050) Lesser or Greenland halibut (Reinhardtius hippoglossoides) - [0303 99 00 55](https://border.bot/countries/european-union/hs-codes/0303990055) Pacific halibut (Hippoglossus stenolepis) - [0303 99 00 60](https://border.bot/countries/european-union/hs-codes/0303990060) Atlantic halibut (Hippoglossus hippoglossus) - [0303 99 00 70](https://border.bot/countries/european-union/hs-codes/0303990070) Polar cod (Boreogadus saida) - [0303 99 00 75](https://border.bot/countries/european-union/hs-codes/0303990075) Herrings (Clupea harengus, Clupea pallasii) - [0303 99 00 80](https://border.bot/countries/european-union/hs-codes/0303990080) Redfish (Sebastes spp.) - [0303 99 00 85](https://border.bot/countries/european-union/hs-codes/0303990085) Gilt-head sea bream (Sparus aurata) - [0303 99 00 87](https://border.bot/countries/european-union/hs-codes/0303990087) Haddock (Melanogrammus aeglefinus) - [0303 99 00 89](https://border.bot/countries/european-union/hs-codes/0303990089) Coalfish (Pollachius virens) - [0303 99 00 95](https://border.bot/countries/european-union/hs-codes/0303990095) Rays and skates (Rajidae) - [0303 99 00 99](https://border.bot/countries/european-union/hs-codes/0303990099) Other - Previous line: [0303 99 00 60](https://border.bot/countries/european-union/hs-codes/0303990060) Atlantic halibut (Hippoglossus hippoglossus) - Next line: [0303 99 00 70](https://border.bot/countries/european-union/hs-codes/0303990070) Polar cod (Boreogadus saida) ## Frequently asked questions ### What does tariff line 0303 99 00 65 cover in the European Union tariff? In the European Union tariff, line 0303 99 00 65 covers livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus). ### What is the general (MFN) duty on 0303 99 00 65 in the European Union? The general (MFN) duty rate is 10%. The rate is published on 0303 99 00 00. ### Which preferential rates apply to 0303 99 00 65? Duty-free entry applies to goods that qualify under 2 programmes: 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 EEA - European Economic Area, 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 3.5% applies to goods from GSP - General arrangements. ## 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/0303990065.json