Key facts
- HS subheading
- 0304.95
- National lines
- 21
- 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 0304.95 (other, frozen: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)) into 21 national lines: 0304 95 10 10 (for processing), 0304 95 10 90 (other), 0304 95 21 10 (for processing), 0304 95 21 90 (other) and 17 others.
European Union lines under 0304.95
The European Union tariff splits HS 0304.95 (other, frozen: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)) into 21 national lines: 0304 95 10 10 (for processing), 0304 95 10 90 (other), 0304 95 21 10 (for processing), 0304 95 21 90 (other) and 17 others.
- 0304 95 10 10For processingDuty: 14.2%
- 0304 95 10 90OtherDuty: 14.2%
- 0304 95 21 10For processingDuty: 7.5%
- 0304 95 21 90OtherDuty: 7.5%
- 0304 95 25 10For processingDuty: 7.5%
- 0304 95 25 90OtherDuty: 7.5%
- 0304 95 29 00OtherDuty: 7.5%
- 0304 95 30 00Haddock (Melanogrammus aeglefinus)Duty: 7.5%
- 0304 95 40 00Coalfish (Pollachius virens)Duty: 7.5%
- 0304 95 50 10Hake (Merluccius productus) for processingDuty: 7.5%
- 0304 95 50 20Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi) for processingDuty: 7.5%
- 0304 95 50 90OtherDuty: 7.5%
- 0304 95 60 00Blue whiting (Micromesistius poutassou)Duty: 7.5%
- 0304 95 90 11For processingDuty: 7.5%
- 0304 95 90 13OtherDuty: 7.5%
- 0304 95 90 14For processingDuty: 7.5%
- 0304 95 90 15OtherDuty: 7.5%
- 0304 95 90 17For processingDuty: 7.5%
- 0304 95 90 19OtherDuty: 7.5%
- 0304 95 90 30Hake of the genus Urophycis spp.Duty: 7.5%
- 0304 95 90 90OtherDuty: 7.5%
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 0304.95 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0304.95?
The European Union tariff splits HS 0304.95 (other, frozen: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)) into 21 national lines: 0304 95 10 10 (for processing), 0304 95 10 90 (other), 0304 95 21 10 (for processing), 0304 95 21 90 (other) and 17 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.