# European Union tariff line 0305 20 00 35: Hard fish roes, washed, cleaned of adherent organs and simply salted or in brine, for the manufacture of caviar substitutes

> In the European Union tariff, line 0305 20 00 35 covers livers, roes and milt of fish, dried, smoked, salted or in brine, hard roes, salted or in brine, hard fish roes, washed, cleaned of adherent organs and simply salted or in brine, for the manufacture of caviar substitutes. The general (MFN) duty rate is 11%. It falls under HS subheading 0305.20 in heading 03.05 (chapter 03).

Source: https://border.bot/countries/european-union/hs-codes/0305200035
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) / [0305 20 00 35](https://border.bot/countries/european-union/hs-codes/0305200035)

## Key facts

- Tariff line: 0305 20 00 35
- Covers: Livers, roes and milt of fish, dried, smoked, salted or in brine, hard roes, salted or in brine, hard fish roes, washed, cleaned of adherent organs and simply salted or in brine, for the manufacture of caviar substitutes
- Duty (MFN): 11%
- Preferential rates: From 0% (52 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: [0305.20](https://border.bot/hs-codes/030520)

## What this line covers

In the European Union tariff, line 0305 20 00 35 covers livers, roes and milt of fish, dried, smoked, salted or in brine, hard roes, salted or in brine, hard fish roes, washed, cleaned of adherent organs and simply salted or in brine, for the manufacture of caviar substitutes.

Its legal text is “Hard fish roes, washed, cleaned of adherent organs and simply salted or in brine, for the manufacture of caviar substitutes”, read under “Livers, roes and milt of fish, dried, smoked, salted or in brine”, “Hard roes, salted or in brine”, “Other” and “Other”.

## How it is structured

It falls under HS subheading 0305.20 in heading 03.05 (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 03.05: Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
- Subheading 0305.20: Livers, roes and milt of fish, dried, smoked, salted or in brine
- Within the subheading: Hard roes, salted or in brine
- Within the subheading: Other
- Within the subheading: Other
- Line 0305 20 00 35: Hard fish roes, washed, cleaned of adherent organs and simply salted or in brine, for the manufacture of caviar substitutes

## Duty

The general (MFN) duty rate is 11%.

The rate is published on 0305 20 00 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 49 origins.

A preferential rate of 3.3% applies to goods that qualify under EEA - European Economic Area.

A preferential rate of 7.5% 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%: Iceland (IS)
- 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)
- 3.3%: EEA - European Economic Area (2012)
- 7.5%: 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 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)

## Other lines under 0305.20

- [0305 20 00 11](https://border.bot/countries/european-union/hs-codes/0305200011) Of herrings
- [0305 20 00 18](https://border.bot/countries/european-union/hs-codes/0305200018) Atlantic bluefin tuna (Thunnus thynnus)
- [0305 20 00 19](https://border.bot/countries/european-union/hs-codes/0305200019) Of swordfish (Xiphias gladius)
- [0305 20 00 21](https://border.bot/countries/european-union/hs-codes/0305200021) Bigeye tuna (Thunnus obesus)
- [0305 20 00 41](https://border.bot/countries/european-union/hs-codes/0305200041) Hard fish roes, salted or in brine, for processing
- [0305 20 00 49](https://border.bot/countries/european-union/hs-codes/0305200049) Other
- [0305 20 00 72](https://border.bot/countries/european-union/hs-codes/0305200072) Smoked
- [0305 20 00 73](https://border.bot/countries/european-union/hs-codes/0305200073) Other
- [0305 20 00 74](https://border.bot/countries/european-union/hs-codes/0305200074) Smoked
- [0305 20 00 75](https://border.bot/countries/european-union/hs-codes/0305200075) Other
- [0305 20 00 76](https://border.bot/countries/european-union/hs-codes/0305200076) Smoked
- [0305 20 00 77](https://border.bot/countries/european-union/hs-codes/0305200077) Other
- [0305 20 00 78](https://border.bot/countries/european-union/hs-codes/0305200078) Smoked
- [0305 20 00 79](https://border.bot/countries/european-union/hs-codes/0305200079) Other
- [0305 20 00 96](https://border.bot/countries/european-union/hs-codes/0305200096) Smoked
- [0305 20 00 99](https://border.bot/countries/european-union/hs-codes/0305200099) Other

- Previous line: [0305 20 00 21](https://border.bot/countries/european-union/hs-codes/0305200021) Bigeye tuna (Thunnus obesus)
- Next line: [0305 20 00 41](https://border.bot/countries/european-union/hs-codes/0305200041) Hard fish roes, salted or in brine, for processing

## Frequently asked questions

### What does tariff line 0305 20 00 35 cover in the European Union tariff?

In the European Union tariff, line 0305 20 00 35 covers livers, roes and milt of fish, dried, smoked, salted or in brine, hard roes, salted or in brine, hard fish roes, washed, cleaned of adherent organs and simply salted or in brine, for the manufacture of caviar substitutes.

### What is the general (MFN) duty on 0305 20 00 35 in the European Union?

The general (MFN) duty rate is 11%. The rate is published on 0305 20 00 00.

### Which preferential rates apply to 0305 20 00 35?

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, Iceland, 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 3.3% applies to goods that qualify under EEA - European Economic Area. A preferential rate of 7.5% 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/0305200035.json