{
  "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.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "0304.83",
      "source": null,
      "url": "https://border.bot/hs-codes/030483"
    },
    {
      "label": "National lines",
      "value": "8",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "03: Fish and crustaceans, molluscs and other aquatic invertebrates",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 0304.83?",
      "answer": "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."
    },
    {
      "question": "What is the duty on HS 0304.83 in the European Union?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 0304.83",
      "text": [
        "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."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 0304.83 are live on border.bot for the United States (12 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
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      "name": "European Union",
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    "borrowed": false,
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        "rateType": "percent",
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    "localDeminimis": [
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        "taxThreshold": null,
        "basis": "consignment",
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        "exclusions": [],
        "origins": [],
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        "sellerScheme": null,
        "flatDuty": {
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        "startDate": "2026-07-01",
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    "ratesLive": true,
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    "chapter": {
      "code": "03",
      "description": "Fish and crustaceans, molluscs and other aquatic invertebrates"
    },
    "heading": {
      "code": "0304",
      "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen"
    },
    "subheading": {
      "code": "030483",
      "description": "Frozen fillets of other fish: Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)"
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        "description": "Plaice (Pleuronectes platessa)",
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          "Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)",
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        "english": null,
        "keywords": [],
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        "special": null,
        "general": {
          "code": "0304831000",
          "dutyText": "7.500 %",
          "startDate": "2012-01-01",
          "endDate": null,
          "unit": null
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        "preferences": [
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            "origins": [
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                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
                "label": "SADC EPA"
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              {
                "code": "2000",
                "label": "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…"
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                "label": "Bosnia and Herzegovina"
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                "label": "Canada"
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                "label": "Chile"
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              {
                "code": "CM",
                "label": "Cameroon"
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                "label": "Colombia"
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                "label": "Algeria"
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                "label": "Ecuador"
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                "label": "Egypt"
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                "label": "Fiji"
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                "label": "Faroe Islands"
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                "label": "Georgia"
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                "label": "Ghana"
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                "label": "South Korea"
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                "label": "Mexico"
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                "label": "New Zealand"
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              {
                "code": "PE",
                "label": "Peru"
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              {
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                "label": "Papua New Guinea"
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                "label": "Palestine"
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        "restrictions": []
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                "label": "Eastern and Southern Africa States"
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                "code": "2000",
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                "code": "2027",
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                "label": "Canada"
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                "label": "United Kingdom"
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                "label": "Georgia"
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                "code": "GH",
                "label": "Ghana"
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                "label": "Israel"
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              {
                "code": "IS",
                "label": "Iceland"
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              {
                "code": "JP",
                "label": "Japan"
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              {
                "code": "KE",
                "label": "Kenya"
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                "label": "South Korea"
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              {
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                "label": "Lebanon"
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              {
                "code": "MA",
                "label": "Morocco"
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                "label": "Moldova"
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                "code": "ME",
                "label": "Montenegro"
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                "label": "North Macedonia"
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                "label": "Mexico"
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              {
                "code": "NZ",
                "label": "New Zealand"
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              {
                "code": "PE",
                "label": "Peru"
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              {
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                "label": "Papua New Guinea"
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                "label": "Palestine"
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                "code": "SB",
                "label": "Solomon Islands"
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                "label": "Singapore"
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                "label": "Tunisia"
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                "code": "TR",
                "label": "Türkiye"
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                "code": "UA",
                "label": "Ukraine"
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              {
                "code": "VN",
                "label": "Vietnam"
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              {
                "code": "WS",
                "label": "Samoa"
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                "code": "XK",
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              {
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                "label": "Serbia"
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              {
                "code": "ZA",
                "label": "South Africa"
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            "dutyText": "2.200 %",
            "origins": [
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                "code": "2012",
                "label": "EEA - European Economic Area"
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            "dutyText": "0.900 %",
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        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "0304835000",
        "description": "Megrim (Lepidorhombus spp.)",
        "levels": [
          "Frozen fillets of other fish",
          "Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)",
          "Megrim (Lepidorhombus spp.)"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "0304835000",
          "dutyText": "15.000 %",
          "startDate": "2012-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "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…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "5500",
                "label": "Mercosur"
              },
              {
                "code": "AD",
                "label": "Andorra"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "IS",
                "label": "Iceland"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "TN",
                "label": "Tunisia"
              },
              {
                "code": "TR",
                "label": "Türkiye"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          },
          {
            "dutyText": "4.500 %",
            "origins": [
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              }
            ]
          },
          {
            "dutyText": "11.500 %",
            "origins": [
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              }
            ]
          },
          {
            "dutyText": "0.900 %",
            "origins": [
              {
                "code": "NO",
                "label": "Norway"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "0304839011",
        "description": "Reinhardtius hippoglossoides",
        "levels": [
          "Frozen fillets of other fish",
          "Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)",
          "Other",
          "Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)",
          "Reinhardtius hippoglossoides"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "0304839000",
          "dutyText": "15.000 %",
          "startDate": "2012-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "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…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "5500",
                "label": "Mercosur"
              },
              {
                "code": "AD",
                "label": "Andorra"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "IS",
                "label": "Iceland"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "TN",
                "label": "Tunisia"
              },
              {
                "code": "TR",
                "label": "Türkiye"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          },
          {
            "dutyText": "4.500 %",
            "origins": [
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              }
            ]
          },
          {
            "dutyText": "7.900 %",
            "origins": [
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              }
            ]
          },
          {
            "dutyText": "0.900 %",
            "origins": [
              {
                "code": "NO",
                "label": "Norway"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "0304839019",
        "description": "Other",
        "levels": [
          "Frozen fillets of other fish",
          "Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)",
          "Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)",
          "Other"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "0304839000",
          "dutyText": "15.000 %",
          "startDate": "2012-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "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…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "5500",
                "label": "Mercosur"
              },
              {
                "code": "AD",
                "label": "Andorra"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "IS",
                "label": "Iceland"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "TN",
                "label": "Tunisia"
              },
              {
                "code": "TR",
                "label": "Türkiye"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          },
          {
            "dutyText": "4.500 %",
            "origins": [
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              }
            ]
          },
          {
            "dutyText": "7.900 %",
            "origins": [
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              }
            ]
          },
          {
            "dutyText": "0.900 %",
            "origins": [
              {
                "code": "NO",
                "label": "Norway"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "0304839021",
        "description": "For processing",
        "levels": [
          "Frozen fillets of other fish",
          "Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)",
          "Other",
          "Flat fish (Limanda aspera, Lepidopsetta bilineata, Pleuronectes quadrituberculatus, Limanda ferruginea, Lepidopsetta polyxystra)",
          "For processing"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "0304839000",
          "dutyText": "15.000 %",
          "startDate": "2012-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "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…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "5500",
                "label": "Mercosur"
              },
              {
                "code": "AD",
                "label": "Andorra"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "IS",
                "label": "Iceland"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "TN",
                "label": "Tunisia"
              },
              {
                "code": "TR",
                "label": "Türkiye"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          },
          {
            "dutyText": "4.500 %",
            "origins": [
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              }
            ]
          },
          {
            "dutyText": "7.900 %",
            "origins": [
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              }
            ]
          },
          {
            "dutyText": "0.900 %",
            "origins": [
              {
                "code": "NO",
                "label": "Norway"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "0304839029",
        "description": "Other",
        "levels": [
          "Frozen fillets of other fish",
          "Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)",
          "Flat fish (Limanda aspera, Lepidopsetta bilineata, Pleuronectes quadrituberculatus, Limanda ferruginea, Lepidopsetta polyxystra)",
          "Other"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "0304839000",
          "dutyText": "15.000 %",
          "startDate": "2012-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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