# European Union tariff line 0304 99 99 25: Of gilt-head sea breams (Sparus aurata)

> In the European Union tariff, line 0304 99 99 25 covers other, frozen, of gilt-head sea breams (Sparus aurata). The general (MFN) duty rate is 7.5%. It falls under HS subheading 0304.99 in heading 03.04 (chapter 03).

Source: https://border.bot/countries/european-union/hs-codes/0304999925
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) / [0304 99 99 25](https://border.bot/countries/european-union/hs-codes/0304999925)

## Key facts

- Tariff line: 0304 99 99 25
- Covers: Other, frozen, of gilt-head sea breams (Sparus aurata)
- Duty (MFN): 7.5%
- Preferential rates: From 0% (50 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: [0304.99](https://border.bot/hs-codes/030499)

## What this line covers

In the European Union tariff, line 0304 99 99 25 covers other, frozen, of gilt-head sea breams (Sparus aurata).

Its legal text is “Of gilt-head sea breams (Sparus aurata)”, read under “Other, frozen”, “Other”, “Other”, “Other” and “Other”.

## How it is structured

It falls under HS subheading 0304.99 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 0304.99: Other, frozen
- Within the subheading: Other
- Within the subheading: Other
- Within the subheading: Other
- Within the subheading: Other
- Line 0304 99 99 25: Of gilt-head sea breams (Sparus aurata)

## Duty

The general (MFN) duty rate is 7.5%.

The rate is published on 0304 99 99 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 47 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%: 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 0304.99 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)

## Other lines under 0304.99

- [0304 99 10 10](https://border.bot/countries/european-union/hs-codes/0304991010) For processing
- [0304 99 10 90](https://border.bot/countries/european-union/hs-codes/0304991090) Other
- [0304 99 21 11](https://border.bot/countries/european-union/hs-codes/0304992111) Of trout (Oncorhynchus mykiss)
- [0304 99 21 12](https://border.bot/countries/european-union/hs-codes/0304992112) Of trout (Salmo trutta, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae)
- [0304 99 21 13](https://border.bot/countries/european-union/hs-codes/0304992113) Of Atlantic salmon (Salmo salar)
- [0304 99 21 15](https://border.bot/countries/european-union/hs-codes/0304992115) Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus) and Danube salmon (Hucho hucho)
- [0304 99 21 20](https://border.bot/countries/european-union/hs-codes/0304992120) Of trout (Oncorhynchus apache and Oncorhynchus chrysogaster)
- [0304 99 21 90](https://border.bot/countries/european-union/hs-codes/0304992190) Other
- [0304 99 23 40](https://border.bot/countries/european-union/hs-codes/0304992340) Flaps
- [0304 99 23 90](https://border.bot/countries/european-union/hs-codes/0304992390) Other
- [0304 99 29 00](https://border.bot/countries/european-union/hs-codes/0304992900) Redfish (Sebastes spp.)
- [0304 99 55 00](https://border.bot/countries/european-union/hs-codes/0304995500) Megrim (Lepidorhombus spp.)
- [0304 99 61 00](https://border.bot/countries/european-union/hs-codes/0304996100) Ray's bream (Brama spp.)
- [0304 99 65 00](https://border.bot/countries/european-union/hs-codes/0304996500) Monkfish (Lophius spp.)
- [0304 99 99 12](https://border.bot/countries/european-union/hs-codes/0304999912) Of Scomber japonicus, for processing
- [0304 99 99 18](https://border.bot/countries/european-union/hs-codes/0304999918) Other
- [0304 99 99 19](https://border.bot/countries/european-union/hs-codes/0304999919) Other
- [0304 99 99 20](https://border.bot/countries/european-union/hs-codes/0304999920) Sea bream (Dentex dentex, Pagellus spp.)
- [0304 99 99 40](https://border.bot/countries/european-union/hs-codes/0304999940) Of bluefin tuna (Thunnus thynnus)
- [0304 99 99 50](https://border.bot/countries/european-union/hs-codes/0304999950) Of Atlantic bigeye tuna (Thunnus obesus)
- [0304 99 99 65](https://border.bot/countries/european-union/hs-codes/0304999965) For processing
- [0304 99 99 69](https://border.bot/countries/european-union/hs-codes/0304999969) Other
- [0304 99 99 70](https://border.bot/countries/european-union/hs-codes/0304999970) European sea bass (Dicentrarchus labrax)
- [0304 99 99 90](https://border.bot/countries/european-union/hs-codes/0304999990) Other

- Previous line: [0304 99 99 20](https://border.bot/countries/european-union/hs-codes/0304999920) Sea bream (Dentex dentex, Pagellus spp.)
- Next line: [0304 99 99 40](https://border.bot/countries/european-union/hs-codes/0304999940) Of bluefin tuna (Thunnus thynnus)

## Frequently asked questions

### What does tariff line 0304 99 99 25 cover in the European Union tariff?

In the European Union tariff, line 0304 99 99 25 covers other, frozen, of gilt-head sea breams (Sparus aurata).

### What is the general (MFN) duty on 0304 99 99 25 in the European Union?

The general (MFN) duty rate is 7.5%. The rate is published on 0304 99 99 00.

### Which preferential rates apply to 0304 99 99 25?

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, 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/0304999925.json