# European Union tariff lines under HS 0305.20 > The European Union tariff splits HS 0305.20 (livers, roes and milt of fish, dried, smoked, salted or in brine) into 17 national lines: 0305 20 00 11 (of herrings), 0305 20 00 18 (atlantic bluefin tuna (Thunnus thynnus)), 0305 20 00 19 (of swordfish (Xiphias gladius)), 0305 20 00 21 (bigeye tuna (Thunnus obesus)) and 13 others. The general (MFN) duty is 11% on all 17 lines. Source: https://border.bot/countries/european-union/hs-codes/030520 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) / [0305.20](https://border.bot/countries/european-union/hs-codes/030520) ## Key facts - HS subheading: [0305.20](https://border.bot/hs-codes/030520) - Duty (MFN): 11% - National lines: 17 - 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 0305.20 The European Union tariff splits HS 0305.20 (livers, roes and milt of fish, dried, smoked, salted or in brine) into 17 national lines: 0305 20 00 11 (of herrings), 0305 20 00 18 (atlantic bluefin tuna (Thunnus thynnus)), 0305 20 00 19 (of swordfish (Xiphias gladius)), 0305 20 00 21 (bigeye tuna (Thunnus obesus)) and 13 others. The general (MFN) duty is 11% on all 17 lines. - [0305 20 00 11](https://border.bot/countries/european-union/hs-codes/0305200011) Livers, roes and milt of fish, dried, smoked, salted or in brine, Hard roes, salted or in brine, Of herrings. Duty (MFN): 11% - [0305 20 00 18](https://border.bot/countries/european-union/hs-codes/0305200018) Livers, roes and milt of fish, dried, smoked, salted or in brine, Hard roes, salted or in brine, Other, Atlantic bluefin tuna (Thunnus thynnus). Duty (MFN): 11% - [0305 20 00 19](https://border.bot/countries/european-union/hs-codes/0305200019) Livers, roes and milt of fish, dried, smoked, salted or in brine, Hard roes, salted or in brine, Other, Of swordfish (Xiphias gladius). Duty (MFN): 11% - [0305 20 00 21](https://border.bot/countries/european-union/hs-codes/0305200021) Livers, roes and milt of fish, dried, smoked, salted or in brine, Hard roes, salted or in brine, Other, Bigeye tuna (Thunnus obesus). Duty (MFN): 11% - [0305 20 00 35](https://border.bot/countries/european-union/hs-codes/0305200035) Livers, roes and milt of fish, dried, smoked, salted or in brine, Hard roes, salted or in brine, Other, Other, Hard fish roes, washed, cleaned of adherent organs and simply salted or in brine, for the manufacture of caviar substitutes. Duty (MFN): 11% - [0305 20 00 41](https://border.bot/countries/european-union/hs-codes/0305200041) Livers, roes and milt of fish, dried, smoked, salted or in brine, Hard roes, salted or in brine, Other, Other, Other, Hard fish roes, salted or in brine, for processing. Duty (MFN): 11% - [0305 20 00 49](https://border.bot/countries/european-union/hs-codes/0305200049) Livers, roes and milt of fish, dried, smoked, salted or in brine, Hard roes, salted or in brine, Other. Duty (MFN): 11% - [0305 20 00 72](https://border.bot/countries/european-union/hs-codes/0305200072) Livers, roes and milt of fish, dried, smoked, salted or in brine, Other, Of herrings, Smoked. Duty (MFN): 11% - [0305 20 00 73](https://border.bot/countries/european-union/hs-codes/0305200073) Livers, roes and milt of fish, dried, smoked, salted or in brine, Of herrings, Other. Duty (MFN): 11% - [0305 20 00 74](https://border.bot/countries/european-union/hs-codes/0305200074) Livers, roes and milt of fish, dried, smoked, salted or in brine, Other, Other, Atlantic bluefin tuna (Thunnus thynnus), Smoked. Duty (MFN): 11% - [0305 20 00 75](https://border.bot/countries/european-union/hs-codes/0305200075) Livers, roes and milt of fish, dried, smoked, salted or in brine, Atlantic bluefin tuna (Thunnus thynnus), Other. Duty (MFN): 11% - [0305 20 00 76](https://border.bot/countries/european-union/hs-codes/0305200076) Livers, roes and milt of fish, dried, smoked, salted or in brine, Other, Other, Of swordfish (Xiphias gladius), Smoked. Duty (MFN): 11% - [0305 20 00 77](https://border.bot/countries/european-union/hs-codes/0305200077) Livers, roes and milt of fish, dried, smoked, salted or in brine, Of swordfish (Xiphias gladius), Other. Duty (MFN): 11% - [0305 20 00 78](https://border.bot/countries/european-union/hs-codes/0305200078) Livers, roes and milt of fish, dried, smoked, salted or in brine, Other, Other, Bigeye tuna (Thunnus obesus), Smoked. Duty (MFN): 11% - [0305 20 00 79](https://border.bot/countries/european-union/hs-codes/0305200079) Livers, roes and milt of fish, dried, smoked, salted or in brine, Bigeye tuna (Thunnus obesus), Other. Duty (MFN): 11% - [0305 20 00 96](https://border.bot/countries/european-union/hs-codes/0305200096) Livers, roes and milt of fish, dried, smoked, salted or in brine, Other, Other, Other, Smoked. Duty (MFN): 11% - [0305 20 00 99](https://border.bot/countries/european-union/hs-codes/0305200099) Livers, roes and milt of fish, dried, smoked, salted or in brine, Other. Duty (MFN): 11% ## 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 0305.20 are live on border.bot for the United States (4 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/030520): 4 lines, used by 1 other country - [The Harmonized System text for 0305.20](https://border.bot/hs-codes/030520) - Previous subheading: [0304.99](https://border.bot/countries/european-union/hs-codes/030499) Other - Next subheading: [0305.31](https://border.bot/countries/european-union/hs-codes/030531) Fish fillets, dried, salted or in brine, but not smoked ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 0305.20? The European Union tariff splits HS 0305.20 (livers, roes and milt of fish, dried, smoked, salted or in brine) into 17 national lines: 0305 20 00 11 (of herrings), 0305 20 00 18 (atlantic bluefin tuna (Thunnus thynnus)), 0305 20 00 19 (of swordfish (Xiphias gladius)), 0305 20 00 21 (bigeye tuna (Thunnus obesus)) and 13 others. ### What is the duty on HS 0305.20 in the European Union? The general (MFN) duty is 11% on all 17 lines. ## 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/030520.json