Key facts
- HS subheading
- 0304.74
- National lines
- 6
- 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 0304.74 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: Hake (Merluccius spp., Urophycis spp.)) into 6 national lines: 0304 74 11 00 (cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)), 0304 74 15 10 (for processing), 0304 74 15 90 (other), 0304 74 19 10 (north Pacific hake (Merluccius productus), for processing) and 2 others. The general (MFN) duty differs by line: 7.5% on 0304 74 11 00, 7.5% on 0304 74 15 10, 7.5% on 0304 74 15 90, 6.1% on 0304 74 19 10, 6.1% on 0304 74 19 90 and 7.5% on 0304 74 90 00.
European Union lines under 0304.74
The European Union tariff splits HS 0304.74 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: Hake (Merluccius spp., Urophycis spp.)) into 6 national lines: 0304 74 11 00 (cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)), 0304 74 15 10 (for processing), 0304 74 15 90 (other), 0304 74 19 10 (north Pacific hake (Merluccius productus), for processing) and 2 others.
The general (MFN) duty differs by line: 7.5% on 0304 74 11 00, 7.5% on 0304 74 15 10, 7.5% on 0304 74 15 90, 6.1% on 0304 74 19 10, 6.1% on 0304 74 19 90 and 7.5% on 0304 74 90 00.
- 0304 74 11 00Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)Duty: 7.5%
- 0304 74 15 10For processingDuty: 7.5%
- 0304 74 15 90OtherDuty: 7.5%
- 0304 74 19 10North Pacific hake (Merluccius productus), for processingDuty: 6.1%
- 0304 74 19 90OtherDuty: 6.1%
- 0304 74 90 00Hake of the genus UrophycisDuty: 7.5%
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 0304.74 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0304.74?
The European Union tariff splits HS 0304.74 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: Hake (Merluccius spp., Urophycis spp.)) into 6 national lines: 0304 74 11 00 (cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)), 0304 74 15 10 (for processing), 0304 74 15 90 (other), 0304 74 19 10 (north Pacific hake (Merluccius productus), for processing) and 2 others.
What is the duty on HS 0304.74 in the European Union?
The general (MFN) duty differs by line: 7.5% on 0304 74 11 00, 7.5% on 0304 74 15 10, 7.5% on 0304 74 15 90, 6.1% on 0304 74 19 10, 6.1% on 0304 74 19 90 and 7.5% on 0304 74 90 00.
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.