# European Union tariff line 0304 89 49 10: Mackerel of the species Scomber scombrus

> In the European Union tariff, line 0304 89 49 10 covers fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of other fish, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor, mackerel of the species Scomber scombrus. The general (MFN) duty rate is 15%. It falls under HS subheading 0304.89 in heading 03.04 (chapter 03).

Source: https://border.bot/countries/european-union/hs-codes/0304894910
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) / [0304 89 49 10](https://border.bot/countries/european-union/hs-codes/0304894910)

## Key facts

- Tariff line: 0304 89 49 10
- Covers: Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of other fish, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor, mackerel of the species Scomber scombrus
- Duty (MFN): 15%
- Preferential rates: From 0% (52 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](https://border.bot/countries/european-union)
- HS subheading: [0304.89](https://border.bot/hs-codes/030489)

## What this line covers

In the European Union tariff, line 0304 89 49 10 covers fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of other fish, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor, mackerel of the species Scomber scombrus.

Its legal text is “Mackerel of the species Scomber scombrus”, read under “Frozen fillets of other fish”, “Other”, “Other”, “Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor” and “Other”.

## How it is structured

It falls under HS subheading 0304.89 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 0304.89: Frozen fillets of other fish
- Within the subheading: Other
- Within the subheading: Other
- Within the subheading: Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor
- Within the subheading: Other
- Line 0304 89 49 10: Mackerel of the species Scomber scombrus

## Duty

The general (MFN) duty rate is 15%.

The rate is published on 0304 89 49 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 11.5% applies to goods from GSP - General arrangements.

A preferential rate of 3% applies to goods from Norway.

A preferential rate of 1.8% applies to goods from Vietnam.

- 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%: New Zealand (NZ)
- 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%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 11.5%: GSP - General arrangements (2020)
- 3%: Norway (NO)
- 1.8%: Vietnam (VN)

## 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)

## Other lines under 0304.89

- [0304 89 10 00](https://border.bot/countries/european-union/hs-codes/0304891000) Freshwater fish
- [0304 89 21 00](https://border.bot/countries/european-union/hs-codes/0304892100) Of the species Sebastes marinus
- [0304 89 29 10](https://border.bot/countries/european-union/hs-codes/0304892910) Of the species Sebastes mentella
- [0304 89 29 90](https://border.bot/countries/european-union/hs-codes/0304892990) Other
- [0304 89 30 00](https://border.bot/countries/european-union/hs-codes/0304893000) Fish of the genus Euthynnus
- [0304 89 41 00](https://border.bot/countries/european-union/hs-codes/0304894100) Mackerel of the species Scomber australasicus
- [0304 89 49 20](https://border.bot/countries/european-union/hs-codes/0304894920) For processing
- [0304 89 49 29](https://border.bot/countries/european-union/hs-codes/0304894929) Other
- [0304 89 49 90](https://border.bot/countries/european-union/hs-codes/0304894990) Fish of the species Orcynopsis unicolor
- [0304 89 60 00](https://border.bot/countries/european-union/hs-codes/0304896000) Monkfish (Lophius spp.)
- [0304 89 90 10](https://border.bot/countries/european-union/hs-codes/0304899010) Of the species Allocyttus spp. and Pseudocyttus maculatus
- [0304 89 90 20](https://border.bot/countries/european-union/hs-codes/0304899020) Ray's bream (Brama spp.)
- [0304 89 90 30](https://border.bot/countries/european-union/hs-codes/0304899030) Sea bream (Dentex dentex, Pagellus spp.)
- [0304 89 90 40](https://border.bot/countries/european-union/hs-codes/0304899040) European sea bass (Dicentrarchus labrax)
- [0304 89 90 50](https://border.bot/countries/european-union/hs-codes/0304899050) Bogue (Boops boops)
- [0304 89 90 60](https://border.bot/countries/european-union/hs-codes/0304899060) Gilt-head sea bream (Sparus aurata)
- [0304 89 90 90](https://border.bot/countries/european-union/hs-codes/0304899090) Other

- Previous line: [0304 89 41 00](https://border.bot/countries/european-union/hs-codes/0304894100) Mackerel of the species Scomber australasicus
- Next line: [0304 89 49 20](https://border.bot/countries/european-union/hs-codes/0304894920) For processing

## Frequently asked questions

### What does tariff line 0304 89 49 10 cover in the European Union tariff?

In the European Union tariff, line 0304 89 49 10 covers fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, frozen fillets of other fish, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor, mackerel of the species Scomber scombrus.

### What is the general (MFN) duty on 0304 89 49 10 in the European Union?

The general (MFN) duty rate is 15%. The rate is published on 0304 89 49 00.

### Which preferential rates apply to 0304 89 49 10?

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, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Tunisia, Türkiye, Ukraine, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 11.5% applies to goods from GSP - General arrangements. A preferential rate of 3% applies to goods from Norway. A preferential rate of 1.8% applies to goods from Vietnam.

## 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/0304894910.json