# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/160414
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 16](https://border.bot/countries/european-union/hs-codes/16) / [1604.14](https://border.bot/countries/european-union/hs-codes/160414)

## Key facts

- HS subheading: [1604.14](https://border.bot/hs-codes/160414)
- 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](https://border.bot/countries/european-union)
- Chapter: 16: Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

## 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 00](https://border.bot/countries/european-union/hs-codes/1604142100) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Skipjack tuna, In vegetable oil. Duty (MFN): 24%
- [1604 14 26 10](https://border.bot/countries/european-union/hs-codes/1604142610) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Skipjack tuna, Other, Fillets known as 'loins', For processing. Duty (MFN): 24%
- [1604 14 26 90](https://border.bot/countries/european-union/hs-codes/1604142690) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Skipjack tuna, Fillets known as 'loins', Other. Duty (MFN): 24%
- [1604 14 28 00](https://border.bot/countries/european-union/hs-codes/1604142800) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Skipjack tuna, Other. Duty (MFN): 24%
- [1604 14 31 10](https://border.bot/countries/european-union/hs-codes/1604143110) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Yellowfin tuna (Thunnus albacares), In vegetable oil, Fillets known as 'loins'. Duty (MFN): 24%
- [1604 14 31 90](https://border.bot/countries/european-union/hs-codes/1604143190) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Yellowfin tuna (Thunnus albacares), In vegetable oil, Other. Duty (MFN): 24%
- [1604 14 36 10](https://border.bot/countries/european-union/hs-codes/1604143610) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Yellowfin tuna (Thunnus albacares), Other, Fillets known as 'loins', For processing. Duty (MFN): 24%
- [1604 14 36 90](https://border.bot/countries/european-union/hs-codes/1604143690) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Yellowfin tuna (Thunnus albacares), Fillets known as 'loins', Other. Duty (MFN): 24%
- [1604 14 38 00](https://border.bot/countries/european-union/hs-codes/1604143800) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Yellowfin tuna (Thunnus albacares), Other. Duty (MFN): 24%
- [1604 14 41 10](https://border.bot/countries/european-union/hs-codes/1604144110) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Other, In vegetable oil, Bluefin tuna (Thunnus thynnus). Duty (MFN): 24%
- [1604 14 41 20](https://border.bot/countries/european-union/hs-codes/1604144120) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Other, In vegetable oil, Atlantic bigeye tuna (Thunnus obesus). Duty (MFN): 24%
- [1604 14 41 30](https://border.bot/countries/european-union/hs-codes/1604144130) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Other, In vegetable oil, Albacore tuna (Thunnus alalunga). Duty (MFN): 24%
- [1604 14 41 90](https://border.bot/countries/european-union/hs-codes/1604144190) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, In vegetable oil, Other. Duty (MFN): 24%
- [1604 14 46 11](https://border.bot/countries/european-union/hs-codes/1604144611) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Other, Other, Fillets known as 'loins', Of bluefin tuna (thunnus thynnus), For processing. Duty (MFN): 24%
- [1604 14 46 19](https://border.bot/countries/european-union/hs-codes/1604144619) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Fillets known as 'loins', Of bluefin tuna (thunnus thynnus), Other. Duty (MFN): 24%
- [1604 14 46 21](https://border.bot/countries/european-union/hs-codes/1604144621) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Other, Other, Fillets known as 'loins', Of Atlantic bigeye tuna (Thunnus obesus), For processing. Duty (MFN): 24%
- [1604 14 46 29](https://border.bot/countries/european-union/hs-codes/1604144629) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Fillets known as 'loins', Of Atlantic bigeye tuna (Thunnus obesus), Other. Duty (MFN): 24%
- [1604 14 46 92](https://border.bot/countries/european-union/hs-codes/1604144692) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Other, Other, Fillets known as 'loins', Other, For processing, Albacore tuna (Thunnus alalunga). Duty (MFN): 24%
- [1604 14 46 94](https://border.bot/countries/european-union/hs-codes/1604144694) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Fillets known as 'loins', For processing, Other. Duty (MFN): 24%
- [1604 14 46 97](https://border.bot/countries/european-union/hs-codes/1604144697) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Other, Other, Fillets known as 'loins', Other, Other, Albacore tuna (Thunnus alalunga). Duty (MFN): 24%
- [1604 14 46 99](https://border.bot/countries/european-union/hs-codes/1604144699) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Fillets known as 'loins', Other. Duty (MFN): 24%
- [1604 14 48 10](https://border.bot/countries/european-union/hs-codes/1604144810) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Other, Other, Other, Bluefin tuna (Thunnus thynnus). Duty (MFN): 24%
- [1604 14 48 20](https://border.bot/countries/european-union/hs-codes/1604144820) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Other, Other, Other, Atlantic bigeye tuna (Thunnus obesus). Duty (MFN): 24%
- [1604 14 48 30](https://border.bot/countries/european-union/hs-codes/1604144830) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Other, Other, Other, Albacore tuna (Thunnus alalunga). Duty (MFN): 24%
- [1604 14 48 90](https://border.bot/countries/european-union/hs-codes/1604144890) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Tunas and skipjack tuna, Other. Duty (MFN): 24%
- [1604 14 90 00](https://border.bot/countries/european-union/hs-codes/1604149000) Fish, whole or in pieces, but not minced, Tunas, skipjack tuna and bonito (Sarda spp.), Bonito (Sarda spp.). Duty (MFN): 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 States](https://border.bot/countries/united-states/hs-codes/160414): 15 lines, used by 1 other country
- [The Harmonized System text for 1604.14](https://border.bot/hs-codes/160414)

- Previous subheading: [1604.13](https://border.bot/countries/european-union/hs-codes/160413) Sardines, sardinella and brisling or sprats
- Next subheading: [1604.15](https://border.bot/countries/european-union/hs-codes/160415) Mackerel

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/160414.json