Key facts
- HS subheading
- 0305.39
- National lines
- 13
- 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
- Chapter
- 03: Fish and crustaceans, molluscs and other aquatic invertebrates
Summary
The European Union tariff splits HS 0305.39 (fish fillets, dried, salted or in brine, but not smoked: Other) into 13 national lines: 0305 39 10 10 (atlantic salmon (Salmo salar)), 0305 39 10 90 (other), 0305 39 50 00 (lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine), 0305 39 90 10 (trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)) and 9 others.
European Union lines under 0305.39
The European Union tariff splits HS 0305.39 (fish fillets, dried, salted or in brine, but not smoked: Other) into 13 national lines: 0305 39 10 10 (atlantic salmon (Salmo salar)), 0305 39 10 90 (other), 0305 39 50 00 (lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine), 0305 39 90 10 (trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)) and 9 others.
- 0305 39 10 10Atlantic salmon (Salmo salar)Duty: 15%
- 0305 39 10 90OtherDuty: 15%
- 0305 39 50 00Lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brineDuty: 15%
- 0305 39 90 10Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)Duty: 16%
- 0305 39 90 20Fish of the species Clupea ilisha, in brineDuty: 16%
- 0305 39 90 30Atlantic bluefin tuna (Thunnus thynnus)Duty: 16%
- 0305 39 90 40Bigeye tuna (Thunnus obesus)Duty: 16%
- 0305 39 90 50Swordfish (Xiphias gladius)Duty: 16%
- 0305 39 90 60Gilt-head sea bream (Sparus aurata)Duty: 16%
- 0305 39 90 65Bogue (Boops boops)Duty: 16%
- 0305 39 90 70Sea bream (Dentex dentex, Pagellus spp.)Duty: 16%
- 0305 39 90 80European sea bass (Dicentrarchus labrax)Duty: 16%
- 0305 39 90 90OtherDuty: 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 0305.39 are live on border.bot for the United States (4 lines, also used by 1 other country).
- United States4 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0305.39?
The European Union tariff splits HS 0305.39 (fish fillets, dried, salted or in brine, but not smoked: Other) into 13 national lines: 0305 39 10 10 (atlantic salmon (Salmo salar)), 0305 39 10 90 (other), 0305 39 50 00 (lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine), 0305 39 90 10 (trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)) and 9 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.