# European Union tariff lines under HS 0304.79 > The European Union tariff splits HS 0304.79 (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: Other) into 9 national lines: 0304 79 10 00 (polar cod (Boreogadus saida)), 0304 79 30 00 (whiting (Merlangius merlangus)), 0304 79 50 10 (for processing), 0304 79 50 90 (other) and 5 others. Source: https://border.bot/countries/european-union/hs-codes/030479 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) / [0304.79](https://border.bot/countries/european-union/hs-codes/030479) ## Key facts - HS subheading: [0304.79](https://border.bot/hs-codes/030479) - National lines: 9 - 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 0304.79 The European Union tariff splits HS 0304.79 (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: Other) into 9 national lines: 0304 79 10 00 (polar cod (Boreogadus saida)), 0304 79 30 00 (whiting (Merlangius merlangus)), 0304 79 50 10 (for processing), 0304 79 50 90 (other) and 5 others. - [0304 79 10 00](https://border.bot/countries/european-union/hs-codes/0304791000) Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Other, Polar cod (Boreogadus saida). Duty (MFN): 7.5% - [0304 79 30 00](https://border.bot/countries/european-union/hs-codes/0304793000) Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Other, Whiting (Merlangius merlangus). Duty (MFN): 7.5% - [0304 79 50 10](https://border.bot/countries/european-union/hs-codes/0304795010) Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Other, Blue grenadier (Macruronus novaezelandiae), For processing. Duty (MFN): 7.5% - [0304 79 50 90](https://border.bot/countries/european-union/hs-codes/0304795090) Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Blue grenadier (Macruronus novaezelandiae), Other. Duty (MFN): 7.5% - [0304 79 80 00](https://border.bot/countries/european-union/hs-codes/0304798000) Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Other, Ling (Molva spp.). Duty (MFN): 7.5% - [0304 79 90 11](https://border.bot/countries/european-union/hs-codes/0304799011) Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Other, Other, Fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304 79 50, Patagonian grenadier (Macruronus magellanicus), For processing. Duty (MFN): 15% - [0304 79 90 13](https://border.bot/countries/european-union/hs-codes/0304799013) Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304 79 50, Patagonian grenadier (Macruronus magellanicus), Other. Duty (MFN): 15% - [0304 79 90 21](https://border.bot/countries/european-union/hs-codes/0304799021) Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304 79 50, Other. Duty (MFN): 15% - [0304 79 90 90](https://border.bot/countries/european-union/hs-codes/0304799090) Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Other. Duty (MFN): 15% ## 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 0304.79 are live on border.bot for the United States (4 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/030479): 4 lines, used by 1 other country - [The Harmonized System text for 0304.79](https://border.bot/hs-codes/030479) - Previous subheading: [0304.75](https://border.bot/countries/european-union/hs-codes/030475) Alaska Pollock (Theragra chalcogramma) - Next subheading: [0304.81](https://border.bot/countries/european-union/hs-codes/030481) Frozen fillets of other fish ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 0304.79? The European Union tariff splits HS 0304.79 (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: Other) into 9 national lines: 0304 79 10 00 (polar cod (Boreogadus saida)), 0304 79 30 00 (whiting (Merlangius merlangus)), 0304 79 50 10 (for processing), 0304 79 50 90 (other) and 5 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. 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/030479.json