European Union tariff line 0305 72 00 99: Other
Last updated
Key facts
- Tariff line
- 0305 72 00 99
- Covers
- Fish fins, heads, tails, maws and other edible fish offal, fish heads, tails and maws
- Duty (MFN)
- 13%
- 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
- 0305.72
Summary
In the European Union tariff, line 0305 72 00 99 covers fish fins, heads, tails, maws and other edible fish offal, fish heads, tails and maws. The general (MFN) duty rate is 13%. It falls under HS subheading 0305.72 in heading 03.05 (chapter 03).
What this line covers
In the European Union tariff, line 0305 72 00 99 covers fish fins, heads, tails, maws and other edible fish offal, fish heads, tails and maws.
Its legal text is “Other”, read under “Fish fins, heads, tails, maws and other edible fish offal” and “Fish heads, tails and maws”.
How it is structured
It falls under HS subheading 0305.72 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 0305.72
- Fish fins, heads, tails, maws and other edible fish offal
- Within the subheading
- Fish heads, tails and maws
- Line 0305 72 00 99
- Other
Duty
The general (MFN) duty rate is 13%.
The rate is published on 0305 72 00 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 47 origins.
A preferential rate of 3.6% applies to goods that qualify under EEA - European Economic Area.
A preferential rate of 9.5% 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% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 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% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 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) |
| 3.6% | EEA - European Economic Area (2012) |
| 9.5% | 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 0305.72
- 0305 72 00 10Salted
- 0305 72 00 15Unsalted
- 0305 72 00 20Salted
- 0305 72 00 25Unsalted
- 0305 72 00 30Salted
- 0305 72 00 35Unsalted
- 0305 72 00 38Salted
- 0305 72 00 39Unsalted
- 0305 72 00 41Anchovies (Engraulis spp.)
- 0305 72 00 44Herring (Clupea harengus, Clupea pallasii)
- 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)
- 0305 72 00 46Atlantic halibut (Hippoglossus hippoglossus)
- 0305 72 00 47Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- 0305 72 00 49Other
- 0305 72 00 50Of the species Gadus morhua
- 0305 72 00 51Anchovies (Engraulis spp.)
- 0305 72 00 52Of the species Gadus ogac
- 0305 72 00 53Herring (Clupea harengus, Clupea pallasii)
- 0305 72 00 54Of the species Gadus macrocephalus
- 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)
- 0305 72 00 56Of the species Boreogadus saida
- 0305 72 00 57Atlantic halibut (Hippoglossus hippoglossus)
- 0305 72 00 58Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- 0305 72 00 59Other
- 0305 72 00 60Of the species Gadus morhua
- 0305 72 00 61Anchovies (Engraulis spp.)
- 0305 72 00 62Of the species Gadus ogac
- 0305 72 00 63Herring (Clupea harengus, Clupea pallasii)
- 0305 72 00 64Of the species Boreogadus saida
- 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)
- 0305 72 00 69Of the species Gadus macrocephalus
- 0305 72 00 71Atlantic halibut (Hippoglossus hippoglossus)
- 0305 72 00 72Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- 0305 72 00 79Other
- 0305 72 00 91Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
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).
- United States1 line, used by 1 other country
Frequently asked questions
What does tariff line 0305 72 00 99 cover in the European Union tariff?
In the European Union tariff, line 0305 72 00 99 covers fish fins, heads, tails, maws and other edible fish offal, fish heads, tails and maws.
What is the general (MFN) duty on 0305 72 00 99 in the European Union?
The general (MFN) duty rate is 13%. The rate is published on 0305 72 00 00.
Which preferential rates apply to 0305 72 00 99?
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, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, 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 3.6% applies to goods that qualify under EEA - European Economic Area. A preferential rate of 9.5% 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.