Key facts
- HS subheading
- 0305.53
- National lines
- 7
- 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 0305.53 (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: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)) into 7 national lines: 0305 53 10 10 (dried, unsalted), 0305 53 10 90 (dried, salted), 0305 53 90 10 (coalfish (Pollachius Virens), salted and dried), 0305 53 90 20 (bleu ling (Molva dipterygia dipterygia)) and 3 others. The general (MFN) duty differs by line: 13% on 0305 53 10 10, 13% on 0305 53 10 90, 12% on 0305 53 90 10, 12% on 0305 53 90 20, 12% on 0305 53 90 30, 12% on 0305 53 90 40 and 12% on 0305 53 90 90.
European Union lines under 0305.53
The European Union tariff splits HS 0305.53 (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: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)) into 7 national lines: 0305 53 10 10 (dried, unsalted), 0305 53 10 90 (dried, salted), 0305 53 90 10 (coalfish (Pollachius Virens), salted and dried), 0305 53 90 20 (bleu ling (Molva dipterygia dipterygia)) and 3 others.
The general (MFN) duty differs by line: 13% on 0305 53 10 10, 13% on 0305 53 10 90, 12% on 0305 53 90 10, 12% on 0305 53 90 20, 12% on 0305 53 90 30, 12% on 0305 53 90 40 and 12% on 0305 53 90 90.
- 0305 53 10 10Dried, unsaltedDuty: 13%
- 0305 53 10 90Dried, saltedDuty: 13%
- 0305 53 90 10Coalfish (Pollachius Virens), salted and driedDuty: 12%
- 0305 53 90 20Bleu ling (Molva dipterygia dipterygia)Duty: 12%
- 0305 53 90 30Tusk (Brosme brosme)Duty: 12%
- 0305 53 90 40Ling (Molva molva)Duty: 12%
- 0305 53 90 90OtherDuty: 12%
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 0305.53 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 0305.53?
The European Union tariff splits HS 0305.53 (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: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)) into 7 national lines: 0305 53 10 10 (dried, unsalted), 0305 53 10 90 (dried, salted), 0305 53 90 10 (coalfish (Pollachius Virens), salted and dried), 0305 53 90 20 (bleu ling (Molva dipterygia dipterygia)) and 3 others.
What is the duty on HS 0305.53 in the European Union?
The general (MFN) duty differs by line: 13% on 0305 53 10 10, 13% on 0305 53 10 90, 12% on 0305 53 90 10, 12% on 0305 53 90 20, 12% on 0305 53 90 30, 12% on 0305 53 90 40 and 12% on 0305 53 90 90.
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.