# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/030499
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) / [0304.99](https://border.bot/countries/european-union/hs-codes/030499)

## Key facts

- HS subheading: [0304.99](https://border.bot/hs-codes/030499)
- 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](https://border.bot/countries/european-union)
- Chapter: 03: Fish and crustaceans, molluscs and other aquatic invertebrates

## 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 10](https://border.bot/countries/european-union/hs-codes/0304991010) Other, frozen, Other, Surimi, For processing. Duty (MFN): 14.2%
- [0304 99 10 90](https://border.bot/countries/european-union/hs-codes/0304991090) Other, frozen, Surimi, Other. Duty (MFN): 14.2%
- [0304 99 21 11](https://border.bot/countries/european-union/hs-codes/0304992111) Other, frozen, Other, Other, Freshwater fish, Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae); of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), Of trout (Oncorhynchus mykiss). Duty (MFN): 8%
- [0304 99 21 12](https://border.bot/countries/european-union/hs-codes/0304992112) Other, frozen, Other, Other, Freshwater fish, Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae); of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), Of trout (Salmo trutta, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae). Duty (MFN): 8%
- [0304 99 21 13](https://border.bot/countries/european-union/hs-codes/0304992113) Other, frozen, Other, Other, Freshwater fish, Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae); of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), Of Atlantic salmon (Salmo salar). Duty (MFN): 8%
- [0304 99 21 15](https://border.bot/countries/european-union/hs-codes/0304992115) Other, frozen, Other, Other, Freshwater fish, Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae); of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus) and Danube salmon (Hucho hucho). Duty (MFN): 8%
- [0304 99 21 20](https://border.bot/countries/european-union/hs-codes/0304992120) Other, frozen, Other, Other, Freshwater fish, Of trout (Oncorhynchus apache and Oncorhynchus chrysogaster). Duty (MFN): 8%
- [0304 99 21 90](https://border.bot/countries/european-union/hs-codes/0304992190) Other, frozen, Freshwater fish, Other. Duty (MFN): 8%
- [0304 99 23 40](https://border.bot/countries/european-union/hs-codes/0304992340) Other, frozen, Other, Other, Other, Herrings (Clupea harengus, Clupea pallasii), Flaps. Duty (MFN): 15%
- [0304 99 23 90](https://border.bot/countries/european-union/hs-codes/0304992390) Other, frozen, Herrings (Clupea harengus, Clupea pallasii), Other. Duty (MFN): 15%
- [0304 99 29 00](https://border.bot/countries/european-union/hs-codes/0304992900) Other, frozen, Other, Other, Other, Redfish (Sebastes spp.). Duty (MFN): 8%
- [0304 99 55 00](https://border.bot/countries/european-union/hs-codes/0304995500) Other, frozen, Other, Other, Other, Megrim (Lepidorhombus spp.). Duty (MFN): 15%
- [0304 99 61 00](https://border.bot/countries/european-union/hs-codes/0304996100) Other, frozen, Other, Other, Other, Ray's bream (Brama spp.). Duty (MFN): 15%
- [0304 99 65 00](https://border.bot/countries/european-union/hs-codes/0304996500) Other, frozen, Other, Other, Other, Monkfish (Lophius spp.). Duty (MFN): 7.5%
- [0304 99 99 12](https://border.bot/countries/european-union/hs-codes/0304999912) Other, frozen, Other, Other, Other, Other, Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Flaps, Of Scomber japonicus, for processing. Duty (MFN): 7.5%
- [0304 99 99 18](https://border.bot/countries/european-union/hs-codes/0304999918) Other, frozen, Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Flaps, Other. Duty (MFN): 7.5%
- [0304 99 99 19](https://border.bot/countries/european-union/hs-codes/0304999919) Other, frozen, Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Other. Duty (MFN): 7.5%
- [0304 99 99 20](https://border.bot/countries/european-union/hs-codes/0304999920) Other, frozen, Other, Other, Other, Other, Sea bream (Dentex dentex, Pagellus spp.). Duty (MFN): 7.5%
- [0304 99 99 25](https://border.bot/countries/european-union/hs-codes/0304999925) Other, frozen, Other, Other, Other, Other, Of gilt-head sea breams (Sparus aurata). Duty (MFN): 7.5%
- [0304 99 99 40](https://border.bot/countries/european-union/hs-codes/0304999940) Other, frozen, Other, Other, Other, Other, Of bluefin tuna (Thunnus thynnus). Duty (MFN): 7.5%
- [0304 99 99 50](https://border.bot/countries/european-union/hs-codes/0304999950) Other, frozen, Other, Other, Other, Other, Of Atlantic bigeye tuna (Thunnus obesus). Duty (MFN): 7.5%
- [0304 99 99 65](https://border.bot/countries/european-union/hs-codes/0304999965) Other, frozen, Other, Other, Other, Other, Of flatfish (Limanda aspera, Lepidopsetta bilineata, Pleuronectes quadrituberculatus, Limanda ferruginea, Lepidopsetta polyxystra), For processing. Duty (MFN): 7.5%
- [0304 99 99 69](https://border.bot/countries/european-union/hs-codes/0304999969) Other, frozen, Of flatfish (Limanda aspera, Lepidopsetta bilineata, Pleuronectes quadrituberculatus, Limanda ferruginea, Lepidopsetta polyxystra), Other. Duty (MFN): 7.5%
- [0304 99 99 70](https://border.bot/countries/european-union/hs-codes/0304999970) Other, frozen, Other, Other, Other, Other, European sea bass (Dicentrarchus labrax). Duty (MFN): 7.5%
- [0304 99 99 90](https://border.bot/countries/european-union/hs-codes/0304999990) Other, frozen, 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 0304.99 are live on border.bot for the United States (12 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/030499): 12 lines, used by 1 other country
- [The Harmonized System text for 0304.99](https://border.bot/hs-codes/030499)

- Previous subheading: [0304.97](https://border.bot/countries/european-union/hs-codes/030497) Rays and skates (Rajidae)
- Next subheading: [0305.20](https://border.bot/countries/european-union/hs-codes/030520) Livers, roes and milt of fish, dried, smoked, salted or in brine

## 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.

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/030499.json