European Union tariff line 0305 39 90 60: Gilt-head sea bream (Sparus aurata)
Last updated
Key facts
- Tariff line
- 0305 39 90 60
- Covers
- Fish fillets, dried, salted or in brine, but not smoked, gilt-head sea bream (Sparus aurata)
- Duty (MFN)
- 16%
- 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
- HS subheading
- 0305.39
Summary
In the European Union tariff, line 0305 39 90 60 covers fish fillets, dried, salted or in brine, but not smoked, gilt-head sea bream (Sparus aurata). The general (MFN) duty rate is 16%. It falls under HS subheading 0305.39 in heading 03.05 (chapter 03).
What this line covers
In the European Union tariff, line 0305 39 90 60 covers fish fillets, dried, salted or in brine, but not smoked, gilt-head sea bream (Sparus aurata).
Its legal text is “Gilt-head sea bream (Sparus aurata)”, read under “Fish fillets, dried, salted or in brine, but not smoked”, “Other” and “Other”.
How it is structured
It falls under HS subheading 0305.39 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 0305.39
- Fish fillets, dried, salted or in brine, but not smoked
- Within the subheading
- Other
- Within the subheading
- Other
- Line 0305 39 90 60
- Gilt-head sea bream (Sparus aurata)
Duty
The general (MFN) duty rate is 16%.
The rate is published on 0305 39 90 00.
Duty-free entry applies to goods that qualify under 2 programmes: 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 EEA - European Economic Area, and to goods from 45 origins.
A preferential rate of 12.5% applies to goods from GSP - General arrangements.
A preferential rate of 14.5% applies to goods from Mercosur.
A preferential rate of 8% applies to goods from Japan.
| Preferential rate | Programme or origin |
|---|---|
| 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% | EEA - European Economic Area (2012) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 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% | 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) |
| 12.5% | GSP - General arrangements (2020) |
| 14.5% | Mercosur (5500) |
| 8% | Japan (JP) |
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.
Other lines under 0305.39
- 0305 39 10 10Atlantic salmon (Salmo salar)
- 0305 39 10 90Other
- 0305 39 50 00Lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine
- 0305 39 90 10Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- 0305 39 90 20Fish of the species Clupea ilisha, in brine
- 0305 39 90 30Atlantic bluefin tuna (Thunnus thynnus)
- 0305 39 90 40Bigeye tuna (Thunnus obesus)
- 0305 39 90 50Swordfish (Xiphias gladius)
- 0305 39 90 65Bogue (Boops boops)
- 0305 39 90 70Sea bream (Dentex dentex, Pagellus spp.)
- 0305 39 90 80European sea bass (Dicentrarchus labrax)
- 0305 39 90 90Other
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
What does tariff line 0305 39 90 60 cover in the European Union tariff?
In the European Union tariff, line 0305 39 90 60 covers fish fillets, dried, salted or in brine, but not smoked, gilt-head sea bream (Sparus aurata).
What is the general (MFN) duty on 0305 39 90 60 in the European Union?
The general (MFN) duty rate is 16%. The rate is published on 0305 39 90 00.
Which preferential rates apply to 0305 39 90 60?
Duty-free entry applies to goods that qualify under 2 programmes: 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 EEA - European Economic Area, 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, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, 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 12.5% applies to goods from GSP - General arrangements. A preferential rate of 14.5% applies to goods from Mercosur. A preferential rate of 8% applies to goods from Japan.
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.