European Union tariff line 0305 49 80 40: Sea bream (Dentex dentex, Pagellus spp.)
Last updated
Key facts
- Tariff line
- 0305 49 80 40
- Covers
- Smoked fish, including fillets, other than edible fish offal, sea bream (Dentex dentex, Pagellus spp.)
- Duty (MFN)
- 14%
- 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
- 0305.49
Summary
In the European Union tariff, line 0305 49 80 40 covers smoked fish, including fillets, other than edible fish offal, sea bream (Dentex dentex, Pagellus spp.). The general (MFN) duty rate is 14%. It falls under HS subheading 0305.49 in heading 03.05 (chapter 03).
What this line covers
In the European Union tariff, line 0305 49 80 40 covers smoked fish, including fillets, other than edible fish offal, sea bream (Dentex dentex, Pagellus spp.).
Its legal text is “Sea bream (Dentex dentex, Pagellus spp.)”, read under “Smoked fish, including fillets, other than edible fish offal”, “Other” and “Other”.
How it is structured
It falls under HS subheading 0305.49 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 0305.49
- Smoked fish, including fillets, other than edible fish offal
- Within the subheading
- Other
- Within the subheading
- Other
- Line 0305 49 80 40
- Sea bream (Dentex dentex, Pagellus spp.)
Duty
The general (MFN) duty rate is 14%.
The rate is published on 0305 49 80 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 44 origins.
A preferential rate of 4.2% applies to goods that qualify under EEA - European Economic Area, and to goods from Albania, Bosnia and Herzegovina and Montenegro.
A preferential rate of 10.5% applies to goods from GSP - General arrangements.
| 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% | 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% | 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% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 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) |
| 4.2% | EEA - European Economic Area (2012) |
| 4.2% | Albania (AL) |
| 4.2% | Bosnia and Herzegovina (BA) |
| 4.2% | Montenegro (ME) |
| 10.5% | 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.
Other lines under 0305.49
- 0305 49 10 00Lesser or Greenland halibut (Reinhardtius hippoglossoides)
- 0305 49 20 00Atlantic halibut (Hippoglossus hippoglossus)
- 0305 49 30 10Of the species Scomber scombrus
- 0305 49 30 90Other
- 0305 49 80 10Atlantic bluefin tuna (Thunnus thynnus)
- 0305 49 80 20Swordfish (Xiphias gladius)
- 0305 49 80 35Gilt-head sea bream (Sparus aurata)
- 0305 49 80 50European sea bass (Dicentrarchus labrax)
- 0305 49 80 60Bigeye tuna (Thunnus obesus)
- 0305 49 80 90Other
In other countries
National tariff lines under 0305.49 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
What does tariff line 0305 49 80 40 cover in the European Union tariff?
In the European Union tariff, line 0305 49 80 40 covers smoked fish, including fillets, other than edible fish offal, sea bream (Dentex dentex, Pagellus spp.).
What is the general (MFN) duty on 0305 49 80 40 in the European Union?
The general (MFN) duty rate is 14%. The rate is published on 0305 49 80 00.
Which preferential rates apply to 0305 49 80 40?
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, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, 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 4.2% applies to goods that qualify under EEA - European Economic Area, and to goods from Albania, Bosnia and Herzegovina and Montenegro. A preferential rate of 10.5% 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.