Key facts
- HS subheading
- 0305.54
- National lines
- 4
- 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 0305.54 (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: Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)) into 4 national lines: 0305 54 30 00 (herrings (Clupea harengus, Clupea pallasii)), 0305 54 50 00 (anchovies (Engraulis spp.)), 0305 54 90 10 (swordfish (Xiphias gladius)) and 0305 54 90 90 (other). The general (MFN) duty differs by line: 12% on 0305 54 30 00, 10% on 0305 54 50 00, 12% on 0305 54 90 10 and 12% on 0305 54 90 90.
European Union lines under 0305.54
The European Union tariff splits HS 0305.54 (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: Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)) into 4 national lines: 0305 54 30 00 (herrings (Clupea harengus, Clupea pallasii)), 0305 54 50 00 (anchovies (Engraulis spp.)), 0305 54 90 10 (swordfish (Xiphias gladius)) and 0305 54 90 90 (other).
The general (MFN) duty differs by line: 12% on 0305 54 30 00, 10% on 0305 54 50 00, 12% on 0305 54 90 10 and 12% on 0305 54 90 90.
- 0305 54 30 00Herrings (Clupea harengus, Clupea pallasii)Duty: 12%
- 0305 54 50 00Anchovies (Engraulis spp.)Duty: 10%
- 0305 54 90 10Swordfish (Xiphias gladius)Duty: 12%
- 0305 54 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 0305.54 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 0305.54?
The European Union tariff splits HS 0305.54 (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: Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)) into 4 national lines: 0305 54 30 00 (herrings (Clupea harengus, Clupea pallasii)), 0305 54 50 00 (anchovies (Engraulis spp.)), 0305 54 90 10 (swordfish (Xiphias gladius)) and 0305 54 90 90 (other).
What is the duty on HS 0305.54 in the European Union?
The general (MFN) duty differs by line: 12% on 0305 54 30 00, 10% on 0305 54 50 00, 12% on 0305 54 90 10 and 12% on 0305 54 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.