Key facts
- HS subheading
- 0304.83
- National lines
- 8
- 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 0304.83 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of other fish: Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)) into 8 national lines: 0304 83 10 00 (plaice (Pleuronectes platessa)), 0304 83 30 00 (flounder (Platichthys flesus)), 0304 83 50 00 (megrim (Lepidorhombus spp.)), 0304 83 90 11 (reinhardtius hippoglossoides) and 4 others. The general (MFN) duty differs by line: 7.5% on 0304 83 10 00, 7.5% on 0304 83 30 00, 15% on 0304 83 50 00, 15% on 0304 83 90 11, 15% on 0304 83 90 19, 15% on 0304 83 90 21, 15% on 0304 83 90 29 and 15% on 0304 83 90 90.
European Union lines under 0304.83
The European Union tariff splits HS 0304.83 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of other fish: Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)) into 8 national lines: 0304 83 10 00 (plaice (Pleuronectes platessa)), 0304 83 30 00 (flounder (Platichthys flesus)), 0304 83 50 00 (megrim (Lepidorhombus spp.)), 0304 83 90 11 (reinhardtius hippoglossoides) and 4 others.
The general (MFN) duty differs by line: 7.5% on 0304 83 10 00, 7.5% on 0304 83 30 00, 15% on 0304 83 50 00, 15% on 0304 83 90 11, 15% on 0304 83 90 19, 15% on 0304 83 90 21, 15% on 0304 83 90 29 and 15% on 0304 83 90 90.
- 0304 83 10 00Plaice (Pleuronectes platessa)Duty: 7.5%
- 0304 83 30 00Flounder (Platichthys flesus)Duty: 7.5%
- 0304 83 50 00Megrim (Lepidorhombus spp.)Duty: 15%
- 0304 83 90 11Reinhardtius hippoglossoidesDuty: 15%
- 0304 83 90 19OtherDuty: 15%
- 0304 83 90 21For processingDuty: 15%
- 0304 83 90 29OtherDuty: 15%
- 0304 83 90 90OtherDuty: 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 0304.83 are live on border.bot for the United States (12 lines, also used by 1 other country).
- United States12 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0304.83?
The European Union tariff splits HS 0304.83 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of other fish: Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)) into 8 national lines: 0304 83 10 00 (plaice (Pleuronectes platessa)), 0304 83 30 00 (flounder (Platichthys flesus)), 0304 83 50 00 (megrim (Lepidorhombus spp.)), 0304 83 90 11 (reinhardtius hippoglossoides) and 4 others.
What is the duty on HS 0304.83 in the European Union?
The general (MFN) duty differs by line: 7.5% on 0304 83 10 00, 7.5% on 0304 83 30 00, 15% on 0304 83 50 00, 15% on 0304 83 90 11, 15% on 0304 83 90 19, 15% on 0304 83 90 21, 15% on 0304 83 90 29 and 15% on 0304 83 90 90.
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.