Key facts
- HS subheading
- 0304.49
- National lines
- 10
- 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 0304.49 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, fresh or chilled fillets of other fish: Other) into 10 national lines: 0304 49 10 00 (freshwater fish), 0304 49 50 00 (redfish (Sebastes spp.)), 0304 49 90 10 (herrings), 0304 49 90 20 (mackerel) and 6 others.
European Union lines under 0304.49
The European Union tariff splits HS 0304.49 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, fresh or chilled fillets of other fish: Other) into 10 national lines: 0304 49 10 00 (freshwater fish), 0304 49 50 00 (redfish (Sebastes spp.)), 0304 49 90 10 (herrings), 0304 49 90 20 (mackerel) and 6 others.
- 0304 49 10 00Freshwater fishDuty: 9%
- 0304 49 50 00Redfish (Sebastes spp.)Duty: 18%
- 0304 49 90 10HerringsDuty: 18%
- 0304 49 90 20MackerelDuty: 18%
- 0304 49 90 30Bluefin tuna (Thunnus thynnus)Duty: 18%
- 0304 49 90 40Atlantic bigeye tuna (Thunnus obesus)Duty: 18%
- 0304 49 90 50Gilt-head sea bream (Sparus aurata)Duty: 18%
- 0304 49 90 60Sea bream (Dentex dentex and Pagellus spp.)Duty: 18%
- 0304 49 90 70European sea bass (Dicentrarchus labrax)Duty: 18%
- 0304 49 90 90OtherDuty: 18%
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 0304.49 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0304.49?
The European Union tariff splits HS 0304.49 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, fresh or chilled fillets of other fish: Other) into 10 national lines: 0304 49 10 00 (freshwater fish), 0304 49 50 00 (redfish (Sebastes spp.)), 0304 49 90 10 (herrings), 0304 49 90 20 (mackerel) and 6 others.
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.