# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/030495
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) / [0304.95](https://border.bot/countries/european-union/hs-codes/030495)

## Key facts

- HS subheading: [0304.95](https://border.bot/hs-codes/030495)
- 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](https://border.bot/countries/european-union)
- Chapter: 03: Fish and crustaceans, molluscs and other aquatic invertebrates

## 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 10](https://border.bot/countries/european-union/hs-codes/0304951010) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Surimi, For processing. Duty (MFN): 14.2%
- [0304 95 10 90](https://border.bot/countries/european-union/hs-codes/0304951090) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Surimi, Other. Duty (MFN): 14.2%
- [0304 95 21 10](https://border.bot/countries/european-union/hs-codes/0304952110) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other, Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida), Cod of the species Gadus macrocephalus, For processing. Duty (MFN): 7.5%
- [0304 95 21 90](https://border.bot/countries/european-union/hs-codes/0304952190) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida), Cod of the species Gadus macrocephalus, Other. Duty (MFN): 7.5%
- [0304 95 25 10](https://border.bot/countries/european-union/hs-codes/0304952510) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other, Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida), Cod of the species Gadus morhua, For processing. Duty (MFN): 7.5%
- [0304 95 25 90](https://border.bot/countries/european-union/hs-codes/0304952590) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida), Cod of the species Gadus morhua, Other. Duty (MFN): 7.5%
- [0304 95 29 00](https://border.bot/countries/european-union/hs-codes/0304952900) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida), Other. Duty (MFN): 7.5%
- [0304 95 30 00](https://border.bot/countries/european-union/hs-codes/0304953000) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other, Haddock (Melanogrammus aeglefinus). Duty (MFN): 7.5%
- [0304 95 40 00](https://border.bot/countries/european-union/hs-codes/0304954000) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other, Coalfish (Pollachius virens). Duty (MFN): 7.5%
- [0304 95 50 10](https://border.bot/countries/european-union/hs-codes/0304955010) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other, Hake of the genus Merluccius, Hake (Merluccius productus) for processing. Duty (MFN): 7.5%
- [0304 95 50 20](https://border.bot/countries/european-union/hs-codes/0304955020) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other, Hake of the genus Merluccius, Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi) for processing. Duty (MFN): 7.5%
- [0304 95 50 90](https://border.bot/countries/european-union/hs-codes/0304955090) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Hake of the genus Merluccius, Other. Duty (MFN): 7.5%
- [0304 95 60 00](https://border.bot/countries/european-union/hs-codes/0304956000) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other, Blue whiting (Micromesistius poutassou). Duty (MFN): 7.5%
- [0304 95 90 11](https://border.bot/countries/european-union/hs-codes/0304959011) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other, Other, Fish of the genus Macruronus spp, Blue grenadier (Macruronus novaezelandiae), For processing. Duty (MFN): 7.5%
- [0304 95 90 13](https://border.bot/countries/european-union/hs-codes/0304959013) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Fish of the genus Macruronus spp, Blue grenadier (Macruronus novaezelandiae), Other. Duty (MFN): 7.5%
- [0304 95 90 14](https://border.bot/countries/european-union/hs-codes/0304959014) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other, Other, Fish of the genus Macruronus spp, Patagonian grenadier (Macruronus magellanicus), For processing. Duty (MFN): 7.5%
- [0304 95 90 15](https://border.bot/countries/european-union/hs-codes/0304959015) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Fish of the genus Macruronus spp, Patagonian grenadier (Macruronus magellanicus), Other. Duty (MFN): 7.5%
- [0304 95 90 17](https://border.bot/countries/european-union/hs-codes/0304959017) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other, Other, Fish of the genus Macruronus spp, Other, For processing. Duty (MFN): 7.5%
- [0304 95 90 19](https://border.bot/countries/european-union/hs-codes/0304959019) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Fish of the genus Macruronus spp, Other. Duty (MFN): 7.5%
- [0304 95 90 30](https://border.bot/countries/european-union/hs-codes/0304959030) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other, Other, Hake of the genus Urophycis spp. Duty (MFN): 7.5%
- [0304 95 90 90](https://border.bot/countries/european-union/hs-codes/0304959090) Other, frozen, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma), Other. Duty (MFN): 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 States](https://border.bot/countries/united-states/hs-codes/030495): 8 lines, used by 1 other country
- [The Harmonized System text for 0304.95](https://border.bot/hs-codes/030495)

- Previous subheading: [0304.94](https://border.bot/countries/european-union/hs-codes/030494) Alaska Pollock (Theragra chalcogramma)
- Next subheading: [0304.96](https://border.bot/countries/european-union/hs-codes/030496) Dogfish and other sharks

## 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.

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/030495.json