Key facts
- HS subheading
- 0304.99
- National lines
- 25
- 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 0304.99 (other, frozen: Other) into 25 national lines: 0304 99 10 10 (for processing), 0304 99 10 90 (other), 0304 99 21 11 (of trout (Oncorhynchus mykiss)), 0304 99 21 12 (of trout (Salmo trutta, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae)) and 21 others.
European Union lines under 0304.99
The European Union tariff splits HS 0304.99 (other, frozen: Other) into 25 national lines: 0304 99 10 10 (for processing), 0304 99 10 90 (other), 0304 99 21 11 (of trout (Oncorhynchus mykiss)), 0304 99 21 12 (of trout (Salmo trutta, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae)) and 21 others.
- 0304 99 10 10For processingDuty: 14.2%
- 0304 99 10 90OtherDuty: 14.2%
- 0304 99 21 11Of trout (Oncorhynchus mykiss)Duty: 8%
- 0304 99 21 12Of trout (Salmo trutta, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae)Duty: 8%
- 0304 99 21 13Of Atlantic salmon (Salmo salar)Duty: 8%
- 0304 99 21 15Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus) and Danube salmon (Hucho hucho)Duty: 8%
- 0304 99 21 20Of trout (Oncorhynchus apache and Oncorhynchus chrysogaster)Duty: 8%
- 0304 99 21 90OtherDuty: 8%
- 0304 99 23 40FlapsDuty: 15%
- 0304 99 23 90OtherDuty: 15%
- 0304 99 29 00Redfish (Sebastes spp.)Duty: 8%
- 0304 99 55 00Megrim (Lepidorhombus spp.)Duty: 15%
- 0304 99 61 00Ray's bream (Brama spp.)Duty: 15%
- 0304 99 65 00Monkfish (Lophius spp.)Duty: 7.5%
- 0304 99 99 12Of Scomber japonicus, for processingDuty: 7.5%
- 0304 99 99 18OtherDuty: 7.5%
- 0304 99 99 19OtherDuty: 7.5%
- 0304 99 99 20Sea bream (Dentex dentex, Pagellus spp.)Duty: 7.5%
- 0304 99 99 25Of gilt-head sea breams (Sparus aurata)Duty: 7.5%
- 0304 99 99 40Of bluefin tuna (Thunnus thynnus)Duty: 7.5%
- 0304 99 99 50Of Atlantic bigeye tuna (Thunnus obesus)Duty: 7.5%
- 0304 99 99 65For processingDuty: 7.5%
- 0304 99 99 69OtherDuty: 7.5%
- 0304 99 99 70European sea bass (Dicentrarchus labrax)Duty: 7.5%
- 0304 99 99 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 0304.99 are live on border.bot for the United States (12 lines, also used by 1 other country).
- United States12 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0304.99?
The European Union tariff splits HS 0304.99 (other, frozen: Other) into 25 national lines: 0304 99 10 10 (for processing), 0304 99 10 90 (other), 0304 99 21 11 (of trout (Oncorhynchus mykiss)), 0304 99 21 12 (of trout (Salmo trutta, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae)) and 21 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.