{
  "summary": "In the European Union tariff, line 0305 79 00 62 covers fish fins, heads, tails, maws and other edible fish offal, salted but not dried or smoked and in brine, of the species Gadus ogac. The general (MFN) duty rate is 13%. It falls under HS subheading 0305.79 in heading 03.05 (chapter 03).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "0305 79 00 62",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "Fish fins, heads, tails, maws and other edible fish offal, salted but not dried or smoked and in brine, of the species Gadus ogac",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Duty (MFN)",
      "value": "13%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (50 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
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    {
      "label": "HS subheading",
      "value": "0305.79",
      "source": null,
      "url": "https://border.bot/hs-codes/030579"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 0305 79 00 62 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 0305 79 00 62 covers fish fins, heads, tails, maws and other edible fish offal, salted but not dried or smoked and in brine, of the species Gadus ogac."
    },
    {
      "question": "What is the general (MFN) duty on 0305 79 00 62 in the European Union?",
      "answer": "The general (MFN) duty rate is 13%. The rate is published on 0305 79 00 00."
    },
    {
      "question": "Which preferential rates apply to 0305 79 00 62?",
      "answer": "Duty-free entry applies to goods that qualify under 2 programmes: 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 EEA - European Economic Area, 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 9.5% applies to goods from GSP - General arrangements."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 0305 79 00 62 covers fish fins, heads, tails, maws and other edible fish offal, salted but not dried or smoked and in brine, of the species Gadus ogac.",
        "Its legal text is “Of the species Gadus ogac”, read under “Fish fins, heads, tails, maws and other edible fish offal”, “Other”, “Salted but not dried or smoked and in brine” and “Other”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 0305.79 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."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 13%.",
        "The rate is published on 0305 79 00 00.",
        "Duty-free entry applies to goods that qualify under 2 programmes: 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 EEA - European Economic Area, and to goods from 47 origins.",
        "A preferential rate of 9.5% applies to goods from GSP - General arrangements."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 0305.79 are live on border.bot for the United States (1 line, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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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        "exclusions": [],
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        "sellerScheme": null,
        "flatDuty": {
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    "chapter": {
      "code": "03",
      "description": "Fish and crustaceans, molluscs and other aquatic invertebrates"
    },
    "heading": {
      "code": "0305",
      "description": "Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process"
    },
    "subheading": {
      "code": "030579",
      "description": "Fish fins, heads, tails, maws and other edible fish offal: Other"
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      "code": "0305790062",
      "description": "Of the species Gadus ogac",
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        "Fish fins, heads, tails, maws and other edible fish offal",
        "Other",
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      "general": {
        "code": "0305790000",
        "dutyText": "13.000 %",
        "startDate": "2012-01-01",
        "endDate": null,
        "unit": null
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      "preferences": [
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          "dutyText": "0.000 %",
          "origins": [
            {
              "code": "1033",
              "label": "CARIFORUM"
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            {
              "code": "1034",
              "label": "Eastern and Southern Africa States"
            },
            {
              "code": "1035",
              "label": "SADC EPA"
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            {
              "code": "2000",
              "label": "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…"
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              "code": "2005",
              "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              "code": "2012",
              "label": "EEA - European Economic Area"
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              "code": "2027",
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            {
              "code": "2080",
              "label": "OCTs (Overseas Countries and Territories)"
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              "code": "2200",
              "label": "Central America"
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            {
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            {
              "code": "AD",
              "label": "Andorra"
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              "code": "AL",
              "label": "Albania"
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              "code": "BA",
              "label": "Bosnia and Herzegovina"
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              "code": "CA",
              "label": "Canada"
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              "code": "CI",
              "label": "Côte d'Ivoire"
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              "code": "CL",
              "label": "Chile"
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              "label": "Cameroon"
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              "label": "Colombia"
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              "label": "Algeria"
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              "code": "EC",
              "label": "Ecuador"
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              "label": "Egypt"
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              "label": "Fiji"
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              "label": "United Kingdom"
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              "label": "Georgia"
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              "label": "Ghana"
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              "label": "Israel"
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              "label": "Japan"
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            {
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              "label": "Kenya"
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            {
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              "label": "South Korea"
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            {
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              "label": "Lebanon"
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              "label": "Morocco"
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            {
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              "label": "Moldova"
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            {
              "code": "ME",
              "label": "Montenegro"
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            {
              "code": "MK",
              "label": "North Macedonia"
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            {
              "code": "MX",
              "label": "Mexico"
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            {
              "code": "NZ",
              "label": "New Zealand"
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            {
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              "label": "Peru"
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            {
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              "label": "Papua New Guinea"
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              "label": "Palestine"
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        "description": "Pacific 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)"
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        "description": "Atlantic halibut (Hippoglossus hippoglossus)"
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        "description": "Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)"
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        "code": "0305790050",
        "description": "Of the species Gadus morhua"
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        "description": "Anchovies (Engraulis spp.)"
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        "description": "Of the species Gadus ogac"
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      {
        "code": "0305790053",
        "description": "Herring (Clupea harengus, Clupea pallasii)"
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        "code": "0305790054",
        "description": "Of the species Gadus macrocephalus"
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        "code": "0305790055",
        "description": "Pacific 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)"
      },
      {
        "code": "0305790056",
        "description": "Of the species Boreogadus saida"
      },
      {
        "code": "0305790057",
        "description": "Atlantic halibut (Hippoglossus hippoglossus)"
      },
      {
        "code": "0305790058",
        "description": "Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)"
      },
      {
        "code": "0305790059",
        "description": "Other"
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      {
        "code": "0305790060",
        "description": "Of the species Gadus morhua"
      },
      {
        "code": "0305790061",
        "description": "Anchovies (Engraulis spp.)"
      },
      {
        "code": "0305790063",
        "description": "Herring (Clupea harengus, Clupea pallasii)"
      },
      {
        "code": "0305790064",
        "description": "Of the species Boreogadus saida"
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      {
        "code": "0305790065",
        "description": "Pacific 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)"
      },
      {
        "code": "0305790069",
        "description": "Of the species Gadus macrocephalus"
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      {
        "code": "0305790071",
        "description": "Atlantic halibut (Hippoglossus hippoglossus)"
      },
      {
        "code": "0305790072",
        "description": "Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)"
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