European Union tariff line 0304 79 90 21: Other
Last updated
Key facts
- Tariff line
- 0304 79 90 21
- Covers
- 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, fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304 79 50
- Duty (MFN)
- 15%
- Preferential rates
- From 0% (53 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
- HS subheading
- 0304.79
Summary
In the European Union tariff, line 0304 79 90 21 covers 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, fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304 79 50. The general (MFN) duty rate is 15%. It falls under HS subheading 0304.79 in heading 03.04 (chapter 03).
What this line covers
In the European Union tariff, line 0304 79 90 21 covers 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, fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304 79 50.
Its legal text is “Other”, read under “Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae” and “Fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304 79 50”.
How it is structured
It falls under HS subheading 0304.79 in heading 03.04 (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 03.04
- Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
- Subheading 0304.79
- Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
- Within the subheading
- Fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304 79 50
- Line 0304 79 90 21
- Other
Duty
The general (MFN) duty rate is 15%.
The rate is published on 0304 79 90 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 48 origins.
A preferential rate of 4.5% applies to goods that qualify under EEA - European Economic Area.
A preferential rate of 7.9% applies to goods from GSP - General arrangements.
A preferential rate of 0.9% applies to goods from Norway.
A preferential rate of 9.3% applies to goods from New Zealand.
| Preferential rate | Programme or origin |
|---|---|
| 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% | 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% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 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% | Israel (IL) |
| 0% | Iceland (IS) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 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% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 4.5% | EEA - European Economic Area (2012) |
| 7.9% | GSP - General arrangements (2020) |
| 0.9% | Norway (NO) |
| 9.3% | New Zealand (NZ) |
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.
Other lines under 0304.79
- 0304 79 10 00Polar cod (Boreogadus saida)
- 0304 79 30 00Whiting (Merlangius merlangus)
- 0304 79 50 10For processing
- 0304 79 50 90Other
- 0304 79 80 00Ling (Molva spp.)
- 0304 79 90 11For processing
- 0304 79 90 13Other
- 0304 79 90 90Other
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 States4 lines, used by 1 other country
Frequently asked questions
What does tariff line 0304 79 90 21 cover in the European Union tariff?
In the European Union tariff, line 0304 79 90 21 covers 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, fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304 79 50.
What is the general (MFN) duty on 0304 79 90 21 in the European Union?
The general (MFN) duty rate is 15%. The rate is published on 0304 79 90 00.
Which preferential rates apply to 0304 79 90 21?
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, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Iceland, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Tunisia, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 4.5% applies to goods that qualify under EEA - European Economic Area. A preferential rate of 7.9% applies to goods from GSP - General arrangements. A preferential rate of 0.9% applies to goods from Norway. A preferential rate of 9.3% applies to goods from New Zealand.
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.