Key facts
- HS subheading
- 1604.14
- National lines
- 26
- 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
- 16: Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
Summary
The European Union tariff splits HS 1604.14 (fish, whole or in pieces, but not minced: Tunas, skipjack tuna and bonito (Sarda spp.)) into 26 national lines: 1604 14 21 00 (in vegetable oil), 1604 14 26 10 (for processing), 1604 14 26 90 (other), 1604 14 28 00 (other) and 22 others.
European Union lines under 1604.14
The European Union tariff splits HS 1604.14 (fish, whole or in pieces, but not minced: Tunas, skipjack tuna and bonito (Sarda spp.)) into 26 national lines: 1604 14 21 00 (in vegetable oil), 1604 14 26 10 (for processing), 1604 14 26 90 (other), 1604 14 28 00 (other) and 22 others.
- 1604 14 21 00In vegetable oilDuty: 24%
- 1604 14 26 10For processingDuty: 24%
- 1604 14 26 90OtherDuty: 24%
- 1604 14 28 00OtherDuty: 24%
- 1604 14 31 10Fillets known as 'loins'Duty: 24%
- 1604 14 31 90OtherDuty: 24%
- 1604 14 36 10For processingDuty: 24%
- 1604 14 36 90OtherDuty: 24%
- 1604 14 38 00OtherDuty: 24%
- 1604 14 41 10Bluefin tuna (Thunnus thynnus)Duty: 24%
- 1604 14 41 20Atlantic bigeye tuna (Thunnus obesus)Duty: 24%
- 1604 14 41 30Albacore tuna (Thunnus alalunga)Duty: 24%
- 1604 14 41 90OtherDuty: 24%
- 1604 14 46 11For processingDuty: 24%
- 1604 14 46 19OtherDuty: 24%
- 1604 14 46 21For processingDuty: 24%
- 1604 14 46 29OtherDuty: 24%
- 1604 14 46 92Albacore tuna (Thunnus alalunga)Duty: 24%
- 1604 14 46 94OtherDuty: 24%
- 1604 14 46 97Albacore tuna (Thunnus alalunga)Duty: 24%
- 1604 14 46 99OtherDuty: 24%
- 1604 14 48 10Bluefin tuna (Thunnus thynnus)Duty: 24%
- 1604 14 48 20Atlantic bigeye tuna (Thunnus obesus)Duty: 24%
- 1604 14 48 30Albacore tuna (Thunnus alalunga)Duty: 24%
- 1604 14 48 90OtherDuty: 24%
- 1604 14 90 00Bonito (Sarda spp.)Duty: 25%
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 1604.14 are live on border.bot for the United States (15 lines, also used by 1 other country).
- United States15 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1604.14?
The European Union tariff splits HS 1604.14 (fish, whole or in pieces, but not minced: Tunas, skipjack tuna and bonito (Sarda spp.)) into 26 national lines: 1604 14 21 00 (in vegetable oil), 1604 14 26 10 (for processing), 1604 14 26 90 (other), 1604 14 28 00 (other) and 22 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.