Key facts
- HS subheading
- 0304.89
- National lines
- 18
- 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 0304.89 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of other fish: Other) into 18 national lines: 0304 89 10 00 (freshwater fish), 0304 89 21 00 (of the species Sebastes marinus), 0304 89 29 10 (of the species Sebastes mentella), 0304 89 29 90 (other) and 14 others.
European Union lines under 0304.89
The European Union tariff splits HS 0304.89 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of other fish: Other) into 18 national lines: 0304 89 10 00 (freshwater fish), 0304 89 21 00 (of the species Sebastes marinus), 0304 89 29 10 (of the species Sebastes mentella), 0304 89 29 90 (other) and 14 others.
- 0304 89 10 00Freshwater fishDuty: 9%
- 0304 89 21 00Of the species Sebastes marinusDuty: 7.5%
- 0304 89 29 10Of the species Sebastes mentellaDuty: 7.5%
- 0304 89 29 90OtherDuty: 7.5%
- 0304 89 30 00Fish of the genus EuthynnusDuty: 18%
- 0304 89 41 00Mackerel of the species Scomber australasicusDuty: 15%
- 0304 89 49 10Mackerel of the species Scomber scombrusDuty: 15%
- 0304 89 49 20For processingDuty: 15%
- 0304 89 49 29OtherDuty: 15%
- 0304 89 49 90Fish of the species Orcynopsis unicolorDuty: 15%
- 0304 89 60 00Monkfish (Lophius spp.)Duty: 15%
- 0304 89 90 10Of the species Allocyttus spp. and Pseudocyttus maculatusDuty: 15%
- 0304 89 90 20Ray's bream (Brama spp.)Duty: 15%
- 0304 89 90 30Sea bream (Dentex dentex, Pagellus spp.)Duty: 15%
- 0304 89 90 40European sea bass (Dicentrarchus labrax)Duty: 15%
- 0304 89 90 50Bogue (Boops boops)Duty: 15%
- 0304 89 90 60Gilt-head sea bream (Sparus aurata)Duty: 15%
- 0304 89 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 0304.89 are live on border.bot for the United States (21 lines, also used by 1 other country).
- United States21 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0304.89?
The European Union tariff splits HS 0304.89 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of other fish: Other) into 18 national lines: 0304 89 10 00 (freshwater fish), 0304 89 21 00 (of the species Sebastes marinus), 0304 89 29 10 (of the species Sebastes mentella), 0304 89 29 90 (other) and 14 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.