Key facts
- HS subheading
- 0305.51
- Duty (MFN)
- 13%
- National lines
- 6
- 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 0305.51 (fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process, dried fish, other than edible fish offal, whether or not salted but not smoked: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)) into 6 national lines: 0305 51 10 10 (of the species Gadus morhua), 0305 51 10 20 (of the species Gadus ogac), 0305 51 10 90 (of the species Gadus macrocephalus), 0305 51 90 10 (of the species Gadus morhua) and 2 others. The general (MFN) duty is 13% on all 6 lines.
European Union lines under 0305.51
The European Union tariff splits HS 0305.51 (fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process, dried fish, other than edible fish offal, whether or not salted but not smoked: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)) into 6 national lines: 0305 51 10 10 (of the species Gadus morhua), 0305 51 10 20 (of the species Gadus ogac), 0305 51 10 90 (of the species Gadus macrocephalus), 0305 51 90 10 (of the species Gadus morhua) and 2 others.
The general (MFN) duty is 13% on all 6 lines.
- 0305 51 10 10Of the species Gadus morhuaDuty: 13%
- 0305 51 10 20Of the species Gadus ogacDuty: 13%
- 0305 51 10 90Of the species Gadus macrocephalusDuty: 13%
- 0305 51 90 10Of the species Gadus morhuaDuty: 13%
- 0305 51 90 20Of the species Gadus ogacDuty: 13%
- 0305 51 90 30Of the species Gadus macrocephalusDuty: 13%
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 0305.51 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0305.51?
The European Union tariff splits HS 0305.51 (fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process, dried fish, other than edible fish offal, whether or not salted but not smoked: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)) into 6 national lines: 0305 51 10 10 (of the species Gadus morhua), 0305 51 10 20 (of the species Gadus ogac), 0305 51 10 90 (of the species Gadus macrocephalus), 0305 51 90 10 (of the species Gadus morhua) and 2 others.
What is the duty on HS 0305.51 in the European Union?
The general (MFN) duty is 13% on all 6 lines.
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.