# European Union tariff line 0304 95 90 15: Other

> In the European Union tariff, line 0304 95 90 15 covers 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). The general (MFN) duty rate is 7.5%. It falls under HS subheading 0304.95 in heading 03.04 (chapter 03).

Source: https://border.bot/countries/european-union/hs-codes/0304959015
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) / [0304 95 90 15](https://border.bot/countries/european-union/hs-codes/0304959015)

## Key facts

- Tariff line: 0304 95 90 15
- Covers: 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)
- Duty (MFN): 7.5%
- Preferential rates: From 0% (51 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: [0304.95](https://border.bot/hs-codes/030495)

## What this line covers

In the European Union tariff, line 0304 95 90 15 covers 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).

Its legal text is “Other”, read under “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” and “Patagonian grenadier (Macruronus magellanicus)”.

## How it is structured

It falls under HS subheading 0304.95 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 0304.95: Other, frozen
- Within the subheading: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)
- Within the subheading: Fish of the genus Macruronus spp
- Within the subheading: Patagonian grenadier (Macruronus magellanicus)
- Line 0304 95 90 15: Other

## Duty

The general (MFN) duty rate is 7.5%.

The rate is published on 0304 95 90 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 2.2% applies to goods that qualify under EEA - European Economic Area.

A preferential rate of 2.6% applies to goods from GSP - General arrangements.

- 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%: 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%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 2.2%: EEA - European Economic Area (2012)
- 2.6%: GSP - General arrangements (2020)

## 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)

## Other lines under 0304.95

- [0304 95 10 10](https://border.bot/countries/european-union/hs-codes/0304951010) For processing
- [0304 95 10 90](https://border.bot/countries/european-union/hs-codes/0304951090) Other
- [0304 95 21 10](https://border.bot/countries/european-union/hs-codes/0304952110) For processing
- [0304 95 21 90](https://border.bot/countries/european-union/hs-codes/0304952190) Other
- [0304 95 25 10](https://border.bot/countries/european-union/hs-codes/0304952510) For processing
- [0304 95 25 90](https://border.bot/countries/european-union/hs-codes/0304952590) Other
- [0304 95 29 00](https://border.bot/countries/european-union/hs-codes/0304952900) Other
- [0304 95 30 00](https://border.bot/countries/european-union/hs-codes/0304953000) Haddock (Melanogrammus aeglefinus)
- [0304 95 40 00](https://border.bot/countries/european-union/hs-codes/0304954000) Coalfish (Pollachius virens)
- [0304 95 50 10](https://border.bot/countries/european-union/hs-codes/0304955010) Hake (Merluccius productus) for processing
- [0304 95 50 20](https://border.bot/countries/european-union/hs-codes/0304955020) Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi) for processing
- [0304 95 50 90](https://border.bot/countries/european-union/hs-codes/0304955090) Other
- [0304 95 60 00](https://border.bot/countries/european-union/hs-codes/0304956000) Blue whiting (Micromesistius poutassou)
- [0304 95 90 11](https://border.bot/countries/european-union/hs-codes/0304959011) For processing
- [0304 95 90 13](https://border.bot/countries/european-union/hs-codes/0304959013) Other
- [0304 95 90 14](https://border.bot/countries/european-union/hs-codes/0304959014) For processing
- [0304 95 90 17](https://border.bot/countries/european-union/hs-codes/0304959017) For processing
- [0304 95 90 19](https://border.bot/countries/european-union/hs-codes/0304959019) Other
- [0304 95 90 30](https://border.bot/countries/european-union/hs-codes/0304959030) Hake of the genus Urophycis spp.
- [0304 95 90 90](https://border.bot/countries/european-union/hs-codes/0304959090) Other

- Previous line: [0304 95 90 14](https://border.bot/countries/european-union/hs-codes/0304959014) For processing
- Next line: [0304 95 90 17](https://border.bot/countries/european-union/hs-codes/0304959017) For processing

## Frequently asked questions

### What does tariff line 0304 95 90 15 cover in the European Union tariff?

In the European Union tariff, line 0304 95 90 15 covers 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).

### What is the general (MFN) duty on 0304 95 90 15 in the European Union?

The general (MFN) duty rate is 7.5%. The rate is published on 0304 95 90 00.

### Which preferential rates apply to 0304 95 90 15?

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, 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, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 2.2% applies to goods that qualify under EEA - European Economic Area. A preferential rate of 2.6% applies to goods from GSP - General arrangements.

## 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/0304959015.json