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European Union tariff lines under HS 0305.72

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Landed cost with 0305.72Classify a product

Key facts

HS subheading
0305.72
Duty (MFN)
13%
National lines
36
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 0305.72 (fish fins, heads, tails, maws and other edible fish offal: Fish heads, tails and maws) into 36 national lines: 0305 72 00 10 (salted), 0305 72 00 15 (unsalted), 0305 72 00 20 (salted), 0305 72 00 25 (unsalted) and 32 others. The general (MFN) duty is 13% on all 36 lines.

European Union lines under 0305.72

The European Union tariff splits HS 0305.72 (fish fins, heads, tails, maws and other edible fish offal: Fish heads, tails and maws) into 36 national lines: 0305 72 00 10 (salted), 0305 72 00 15 (unsalted), 0305 72 00 20 (salted), 0305 72 00 25 (unsalted) and 32 others.

The general (MFN) duty is 13% on all 36 lines.

  • 0305 72 00 10SaltedDuty: 13%
  • 0305 72 00 15UnsaltedDuty: 13%
  • 0305 72 00 20SaltedDuty: 13%
  • 0305 72 00 25UnsaltedDuty: 13%
  • 0305 72 00 30SaltedDuty: 13%
  • 0305 72 00 35UnsaltedDuty: 13%
  • 0305 72 00 38SaltedDuty: 13%
  • 0305 72 00 39UnsaltedDuty: 13%
  • 0305 72 00 41Anchovies (Engraulis spp.)Duty: 13%
  • 0305 72 00 44Herring (Clupea harengus, Clupea pallasii)Duty: 13%
  • 0305 72 00 45Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)Duty: 13%
  • 0305 72 00 46Atlantic halibut (Hippoglossus hippoglossus)Duty: 13%
  • 0305 72 00 47Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)Duty: 13%
  • 0305 72 00 49OtherDuty: 13%
  • 0305 72 00 50Of the species Gadus morhuaDuty: 13%
  • 0305 72 00 51Anchovies (Engraulis spp.)Duty: 13%
  • 0305 72 00 52Of the species Gadus ogacDuty: 13%
  • 0305 72 00 53Herring (Clupea harengus, Clupea pallasii)Duty: 13%
  • 0305 72 00 54Of the species Gadus macrocephalusDuty: 13%
  • 0305 72 00 55Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)Duty: 13%
  • 0305 72 00 56Of the species Boreogadus saidaDuty: 13%
  • 0305 72 00 57Atlantic halibut (Hippoglossus hippoglossus)Duty: 13%
  • 0305 72 00 58Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)Duty: 13%
  • 0305 72 00 59OtherDuty: 13%
  • 0305 72 00 60Of the species Gadus morhuaDuty: 13%
  • 0305 72 00 61Anchovies (Engraulis spp.)Duty: 13%
  • 0305 72 00 62Of the species Gadus ogacDuty: 13%
  • 0305 72 00 63Herring (Clupea harengus, Clupea pallasii)Duty: 13%
  • 0305 72 00 64Of the species Boreogadus saidaDuty: 13%
  • 0305 72 00 65Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)Duty: 13%
  • 0305 72 00 69Of the species Gadus macrocephalusDuty: 13%
  • 0305 72 00 71Atlantic halibut (Hippoglossus hippoglossus)Duty: 13%
  • 0305 72 00 72Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)Duty: 13%
  • 0305 72 00 79OtherDuty: 13%
  • 0305 72 00 91Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)Duty: 13%
  • 0305 72 00 99OtherDuty: 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.

Everything about importing into European Union

In other countries

National tariff lines under 0305.72 are live on border.bot for the United States (1 line, also used by 1 other country).

The Harmonized System text for 0305.72

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 0305.72?

The European Union tariff splits HS 0305.72 (fish fins, heads, tails, maws and other edible fish offal: Fish heads, tails and maws) into 36 national lines: 0305 72 00 10 (salted), 0305 72 00 15 (unsalted), 0305 72 00 20 (salted), 0305 72 00 25 (unsalted) and 32 others.

What is the duty on HS 0305.72 in the European Union?

The general (MFN) duty is 13% on all 36 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.

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