Key facts
- HS subheading
- 0306.35
- National lines
- 10
- 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 0306.35 (live, fresh or chilled: Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)) into 10 national lines: 0306 35 10 00 (fresh or chilled), 0306 35 50 00 (other), 0306 35 90 12 (of the species Pandalus borealis, in shell, for processing), 0306 35 90 14 (of the species Pandalus montagui, in shell, for processing) and 6 others.
European Union lines under 0306.35
The European Union tariff splits HS 0306.35 (live, fresh or chilled: Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)) into 10 national lines: 0306 35 10 00 (fresh or chilled), 0306 35 50 00 (other), 0306 35 90 12 (of the species Pandalus borealis, in shell, for processing), 0306 35 90 14 (of the species Pandalus montagui, in shell, for processing) and 6 others.
- 0306 35 10 00Fresh or chilledDuty: 18%
- 0306 35 50 00OtherDuty: 18%
- 0306 35 90 12Of the species Pandalus borealis, in shell, for processingDuty: 12%
- 0306 35 90 14Of the species Pandalus montagui, in shell, for processingDuty: 12%
- 0306 35 90 20For processingDuty: 12%
- 0306 35 90 30OtherDuty: 12%
- 0306 35 90 92Of the species Pandalus borealis, in shell, chilled, for processingDuty: 12%
- 0306 35 90 93Of the species Pandalus montagui, in shell, chilled, for processingDuty: 12%
- 0306 35 90 96For processingDuty: 12%
- 0306 35 90 99OtherDuty: 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 0306.35 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0306.35?
The European Union tariff splits HS 0306.35 (live, fresh or chilled: Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)) into 10 national lines: 0306 35 10 00 (fresh or chilled), 0306 35 50 00 (other), 0306 35 90 12 (of the species Pandalus borealis, in shell, for processing), 0306 35 90 14 (of the species Pandalus montagui, in shell, for processing) and 6 others.
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.