Key facts
- HS subheading
- 1604.19
- National lines
- 17
- 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 1604.19 (fish, whole or in pieces, but not minced: Other) into 17 national lines: 1604 19 10 10 (trout (Oncorhynchus mykiss)), 1604 19 10 11 (peppered smoked trout fillets), 1604 19 10 90 (other), 1604 19 31 00 (fillets known as 'loins') and 13 others.
European Union lines under 1604.19
The European Union tariff splits HS 1604.19 (fish, whole or in pieces, but not minced: Other) into 17 national lines: 1604 19 10 10 (trout (Oncorhynchus mykiss)), 1604 19 10 11 (peppered smoked trout fillets), 1604 19 10 90 (other), 1604 19 31 00 (fillets known as 'loins') and 13 others.
- 1604 19 10 10Trout (Oncorhynchus mykiss)Duty: 7%
- 1604 19 10 11Peppered smoked trout filletsDuty: 7%
- 1604 19 10 90OtherDuty: 7%
- 1604 19 31 00Fillets known as 'loins'Duty: 24%
- 1604 19 39 00OtherDuty: 24%
- 1604 19 50 00Fish of the species Orcynopsis unicolorDuty: 12.5%
- 1604 19 91 30Of swordfish (Xiphias gladius)Duty: 7.5%
- 1604 19 91 90OtherDuty: 7.5%
- 1604 19 92 00Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)Duty: 20%
- 1604 19 93 10Preserved smoked coalfishDuty: 20%
- 1604 19 93 90OtherDuty: 20%
- 1604 19 94 00Hake (Merluccius spp., Urophycis spp.)Duty: 20%
- 1604 19 95 00Alaska pollock (Theragra chalcogramma) and pollack (Pollachius pollachius)Duty: 20%
- 1604 19 97 20Swordfish (Xiphias gladius)Duty: 20%
- 1604 19 97 30Mackerel (Scomber colias)Duty: 20%
- 1604 19 97 40Frigate tuna, Frigate mackerel (Auxis thazard, Auxis rochei)Duty: 20%
- 1604 19 97 90OtherDuty: 20%
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 1604.19 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1604.19?
The European Union tariff splits HS 1604.19 (fish, whole or in pieces, but not minced: Other) into 17 national lines: 1604 19 10 10 (trout (Oncorhynchus mykiss)), 1604 19 10 11 (peppered smoked trout fillets), 1604 19 10 90 (other), 1604 19 31 00 (fillets known as 'loins') and 13 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.