# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/030489
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) / [0304.89](https://border.bot/countries/european-union/hs-codes/030489)

## Key facts

- HS subheading: [0304.89](https://border.bot/hs-codes/030489)
- 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](https://border.bot/countries/european-union)
- Chapter: 03: Fish and crustaceans, molluscs and other aquatic invertebrates

## 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 00](https://border.bot/countries/european-union/hs-codes/0304891000) Frozen fillets of other fish, Other, Freshwater fish. Duty (MFN): 9%
- [0304 89 21 00](https://border.bot/countries/european-union/hs-codes/0304892100) Frozen fillets of other fish, Other, Other, Redfish (Sebastes spp.), Of the species Sebastes marinus. Duty (MFN): 7.5%
- [0304 89 29 10](https://border.bot/countries/european-union/hs-codes/0304892910) Frozen fillets of other fish, Other, Other, Redfish (Sebastes spp.), Other, Of the species Sebastes mentella. Duty (MFN): 7.5%
- [0304 89 29 90](https://border.bot/countries/european-union/hs-codes/0304892990) Frozen fillets of other fish, Redfish (Sebastes spp.), Other. Duty (MFN): 7.5%
- [0304 89 30 00](https://border.bot/countries/european-union/hs-codes/0304893000) Frozen fillets of other fish, Other, Other, Fish of the genus Euthynnus. Duty (MFN): 18%
- [0304 89 41 00](https://border.bot/countries/european-union/hs-codes/0304894100) Frozen fillets of other fish, Other, Other, Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor, Mackerel of the species Scomber australasicus. Duty (MFN): 15%
- [0304 89 49 10](https://border.bot/countries/european-union/hs-codes/0304894910) Frozen fillets of other fish, Other, Other, Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor, Other, Mackerel of the species Scomber scombrus. Duty (MFN): 15%
- [0304 89 49 20](https://border.bot/countries/european-union/hs-codes/0304894920) Frozen fillets of other fish, Other, Other, Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor, Other, Mackerel of the species Scomber japonicus, For processing. Duty (MFN): 15%
- [0304 89 49 29](https://border.bot/countries/european-union/hs-codes/0304894929) Frozen fillets of other fish, Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor, Mackerel of the species Scomber japonicus, Other. Duty (MFN): 15%
- [0304 89 49 90](https://border.bot/countries/european-union/hs-codes/0304894990) Frozen fillets of other fish, Other, Other, Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor, Other, Fish of the species Orcynopsis unicolor. Duty (MFN): 15%
- [0304 89 60 00](https://border.bot/countries/european-union/hs-codes/0304896000) Frozen fillets of other fish, Other, Other, Monkfish (Lophius spp.). Duty (MFN): 15%
- [0304 89 90 10](https://border.bot/countries/european-union/hs-codes/0304899010) Frozen fillets of other fish, Other, Other, Other, Of the species Allocyttus spp. and Pseudocyttus maculatus. Duty (MFN): 15%
- [0304 89 90 20](https://border.bot/countries/european-union/hs-codes/0304899020) Frozen fillets of other fish, Other, Other, Other, Ray's bream (Brama spp.). Duty (MFN): 15%
- [0304 89 90 30](https://border.bot/countries/european-union/hs-codes/0304899030) Frozen fillets of other fish, Other, Other, Other, Sea bream (Dentex dentex, Pagellus spp.). Duty (MFN): 15%
- [0304 89 90 40](https://border.bot/countries/european-union/hs-codes/0304899040) Frozen fillets of other fish, Other, Other, Other, European sea bass (Dicentrarchus labrax). Duty (MFN): 15%
- [0304 89 90 50](https://border.bot/countries/european-union/hs-codes/0304899050) Frozen fillets of other fish, Other, Other, Other, Bogue (Boops boops). Duty (MFN): 15%
- [0304 89 90 60](https://border.bot/countries/european-union/hs-codes/0304899060) Frozen fillets of other fish, Other, Other, Other, Gilt-head sea bream (Sparus aurata). Duty (MFN): 15%
- [0304 89 90 90](https://border.bot/countries/european-union/hs-codes/0304899090) Frozen fillets of other fish, 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 0304.89 are live on border.bot for the United States (21 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/030489): 21 lines, used by 1 other country
- [The Harmonized System text for 0304.89](https://border.bot/hs-codes/030489)

- Previous subheading: [0304.88](https://border.bot/countries/european-union/hs-codes/030488) Dogfish, other sharks, rays and skates (Rajidae)
- Next subheading: [0304.91](https://border.bot/countries/european-union/hs-codes/030491) Other, frozen

## 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.

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/030489.json