# European Union tariff line 1604 14 26 90: Other

> In the European Union tariff, line 1604 14 26 90 covers 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'. The general (MFN) duty rate is 24%. It falls under HS subheading 1604.14 in heading 16.04 (chapter 16).

Source: https://border.bot/countries/european-union/hs-codes/1604142690
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) / [1604 14 26 90](https://border.bot/countries/european-union/hs-codes/1604142690)

## Key facts

- Tariff line: 1604 14 26 90
- Covers: 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'
- Duty (MFN): 24%
- Preferential rates: From 0% (46 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](https://border.bot/countries/european-union)
- HS subheading: [1604.14](https://border.bot/hs-codes/160414)

## What this line covers

In the European Union tariff, line 1604 14 26 90 covers 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'.

Its legal text is “Other”, read under “Fish, whole or in pieces, but not minced”, “Tunas, skipjack tuna and bonito (Sarda spp.)”, “Tunas and skipjack tuna”, “Skipjack tuna” and “Fillets known as 'loins'”.

## How it is structured

It falls under HS subheading 1604.14 in heading 16.04 (chapter 16). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 16: Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
- Heading 16.04: Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
- Subheading 1604.14: Fish, whole or in pieces, but not minced
- Within the subheading: Tunas, skipjack tuna and bonito (Sarda spp.)
- Within the subheading: Tunas and skipjack tuna
- Within the subheading: Skipjack tuna
- Within the subheading: Fillets known as 'loins'
- Line 1604 14 26 90: Other

## Duty

The general (MFN) duty rate is 24%.

The rate is published on 1604 14 26 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 37 origins.

A preferential rate of 7.2% applies to goods that qualify under EEA - European Economic Area.

A preferential rate of 20.5% applies to goods from GSP - General arrangements and Chile.

A preferential rate of 12% applies to goods from Albania.

A preferential rate of 16.8% applies to goods from Bosnia and Herzegovina, Montenegro and Serbia.

A preferential rate of 3% applies to goods from Vietnam.

- 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%: Andorra (AD)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: North Macedonia (MK)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: San Marino (SM)
- 0%: Tunisia (TN)
- 0%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: South Africa (ZA)
- 7.2%: EEA - European Economic Area (2012)
- 20.5%: GSP - General arrangements (2020)
- 20.5%: Chile (CL)
- 12%: Albania (AL)
- 16.8%: Bosnia and Herzegovina (BA)
- 16.8%: Montenegro (ME)
- 16.8%: Serbia (XS)
- 3%: Vietnam (VN)

## 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)

## Other lines under 1604.14

- [1604 14 21 00](https://border.bot/countries/european-union/hs-codes/1604142100) In vegetable oil
- [1604 14 26 10](https://border.bot/countries/european-union/hs-codes/1604142610) For processing
- [1604 14 28 00](https://border.bot/countries/european-union/hs-codes/1604142800) Other
- [1604 14 31 10](https://border.bot/countries/european-union/hs-codes/1604143110) Fillets known as 'loins'
- [1604 14 31 90](https://border.bot/countries/european-union/hs-codes/1604143190) Other
- [1604 14 36 10](https://border.bot/countries/european-union/hs-codes/1604143610) For processing
- [1604 14 36 90](https://border.bot/countries/european-union/hs-codes/1604143690) Other
- [1604 14 38 00](https://border.bot/countries/european-union/hs-codes/1604143800) Other
- [1604 14 41 10](https://border.bot/countries/european-union/hs-codes/1604144110) Bluefin tuna (Thunnus thynnus)
- [1604 14 41 20](https://border.bot/countries/european-union/hs-codes/1604144120) Atlantic bigeye tuna (Thunnus obesus)
- [1604 14 41 30](https://border.bot/countries/european-union/hs-codes/1604144130) Albacore tuna (Thunnus alalunga)
- [1604 14 41 90](https://border.bot/countries/european-union/hs-codes/1604144190) Other
- [1604 14 46 11](https://border.bot/countries/european-union/hs-codes/1604144611) For processing
- [1604 14 46 19](https://border.bot/countries/european-union/hs-codes/1604144619) Other
- [1604 14 46 21](https://border.bot/countries/european-union/hs-codes/1604144621) For processing
- [1604 14 46 29](https://border.bot/countries/european-union/hs-codes/1604144629) Other
- [1604 14 46 92](https://border.bot/countries/european-union/hs-codes/1604144692) Albacore tuna (Thunnus alalunga)
- [1604 14 46 94](https://border.bot/countries/european-union/hs-codes/1604144694) Other
- [1604 14 46 97](https://border.bot/countries/european-union/hs-codes/1604144697) Albacore tuna (Thunnus alalunga)
- [1604 14 46 99](https://border.bot/countries/european-union/hs-codes/1604144699) Other
- [1604 14 48 10](https://border.bot/countries/european-union/hs-codes/1604144810) Bluefin tuna (Thunnus thynnus)
- [1604 14 48 20](https://border.bot/countries/european-union/hs-codes/1604144820) Atlantic bigeye tuna (Thunnus obesus)
- [1604 14 48 30](https://border.bot/countries/european-union/hs-codes/1604144830) Albacore tuna (Thunnus alalunga)
- [1604 14 48 90](https://border.bot/countries/european-union/hs-codes/1604144890) Other
- [1604 14 90 00](https://border.bot/countries/european-union/hs-codes/1604149000) Bonito (Sarda spp.)

- Previous line: [1604 14 26 10](https://border.bot/countries/european-union/hs-codes/1604142610) For processing
- Next line: [1604 14 28 00](https://border.bot/countries/european-union/hs-codes/1604142800) Other

## Frequently asked questions

### What does tariff line 1604 14 26 90 cover in the European Union tariff?

In the European Union tariff, line 1604 14 26 90 covers 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'.

### What is the general (MFN) duty on 1604 14 26 90 in the European Union?

The general (MFN) duty rate is 24%. The rate is published on 1604 14 26 00.

### Which preferential rates apply to 1604 14 26 90?

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, Andorra, Canada, Côte d'Ivoire, Cameroon, Colombia, Algeria, Ecuador, Fiji, the United Kingdom, Georgia, Ghana, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, North Macedonia, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, San Marino, Tunisia, Türkiye, Ukraine, Samoa, Kosovo and South Africa. A preferential rate of 7.2% applies to goods that qualify under EEA - European Economic Area. A preferential rate of 20.5% applies to goods from GSP - General arrangements and Chile. A preferential rate of 12% applies to goods from Albania. A preferential rate of 16.8% applies to goods from Bosnia and Herzegovina, Montenegro and Serbia. A preferential rate of 3% applies to goods from Vietnam.

## 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/1604142690.json