# European Union tariff lines under HS 0305.32

> The European Union tariff splits HS 0305.32 (fish fillets, dried, salted or in brine, but not smoked: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae) into 4 national lines: 0305 32 11 00 (cod of the species Gadus macrocephalus), 0305 32 19 10 (cod of the species Gadus morhua), 0305 32 19 90 (other) and 0305 32 90 00 (other). The general (MFN) duty differs by line: 16% on 0305 32 11 00, 20% on 0305 32 19 10, 20% on 0305 32 19 90 and 16% on 0305 32 90 00.

Source: https://border.bot/countries/european-union/hs-codes/030532
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) / [0305.32](https://border.bot/countries/european-union/hs-codes/030532)

## Key facts

- HS subheading: [0305.32](https://border.bot/hs-codes/030532)
- National lines: 4
- 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 0305.32

The European Union tariff splits HS 0305.32 (fish fillets, dried, salted or in brine, but not smoked: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae) into 4 national lines: 0305 32 11 00 (cod of the species Gadus macrocephalus), 0305 32 19 10 (cod of the species Gadus morhua), 0305 32 19 90 (other) and 0305 32 90 00 (other).

The general (MFN) duty differs by line: 16% on 0305 32 11 00, 20% on 0305 32 19 10, 20% on 0305 32 19 90 and 16% on 0305 32 90 00.

- [0305 32 11 00](https://border.bot/countries/european-union/hs-codes/0305321100) Fish fillets, dried, salted or in brine, but not smoked, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida), Cod of the species Gadus macrocephalus. Duty (MFN): 16%
- [0305 32 19 10](https://border.bot/countries/european-union/hs-codes/0305321910) Fish fillets, dried, salted or in brine, but not smoked, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida), Other, Cod of the species Gadus morhua. Duty (MFN): 20%
- [0305 32 19 90](https://border.bot/countries/european-union/hs-codes/0305321990) Fish fillets, dried, salted or in brine, but not smoked, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida), Other. Duty (MFN): 20%
- [0305 32 90 00](https://border.bot/countries/european-union/hs-codes/0305329000) Fish fillets, dried, salted or in brine, but not smoked, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Other. Duty (MFN): 16%

## 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 0305.32 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/030532): 2 lines, used by 1 other country
- [The Harmonized System text for 0305.32](https://border.bot/hs-codes/030532)

- Previous subheading: [0305.31](https://border.bot/countries/european-union/hs-codes/030531) Fish fillets, dried, salted or in brine, but not smoked
- Next subheading: [0305.39](https://border.bot/countries/european-union/hs-codes/030539) Other

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 0305.32?

The European Union tariff splits HS 0305.32 (fish fillets, dried, salted or in brine, but not smoked: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae) into 4 national lines: 0305 32 11 00 (cod of the species Gadus macrocephalus), 0305 32 19 10 (cod of the species Gadus morhua), 0305 32 19 90 (other) and 0305 32 90 00 (other).

### What is the duty on HS 0305.32 in the European Union?

The general (MFN) duty differs by line: 16% on 0305 32 11 00, 20% on 0305 32 19 10, 20% on 0305 32 19 90 and 16% on 0305 32 90 00.

## 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/030532.json