European Union tariff line 1604 19 94 00: Hake (Merluccius spp., Urophycis spp.)
Last updated
Key facts
- Tariff line
- 1604 19 94 00
- Covers
- Fish, whole or in pieces, but not minced, hake (Merluccius spp., Urophycis spp.)
- Duty (MFN)
- 20%
- Preferential rates
- From 0% (52 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
- HS subheading
- 1604.19
Summary
In the European Union tariff, line 1604 19 94 00 covers fish, whole or in pieces, but not minced, hake (Merluccius spp., Urophycis spp.). The general (MFN) duty rate is 20%. It falls under HS subheading 1604.19 in heading 16.04 (chapter 16).
What this line covers
In the European Union tariff, line 1604 19 94 00 covers fish, whole or in pieces, but not minced, hake (Merluccius spp., Urophycis spp.).
Its legal text is “Hake (Merluccius spp., Urophycis spp.)”, read under “Fish, whole or in pieces, but not minced”, “Other”, “Other” and “Other”.
How it is structured
It falls under HS subheading 1604.19 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 1604.19
- Fish, whole or in pieces, but not minced
- Within the subheading
- Other
- Within the subheading
- Other
- Within the subheading
- Other
- Line 1604 19 94 00
- Hake (Merluccius spp., Urophycis spp.)
Duty
The general (MFN) duty rate is 20%.
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 43 origins.
A preferential rate of 6% applies to goods that qualify under EEA - European Economic Area.
A preferential rate of 7% applies to goods from GSP - General arrangements.
A preferential rate of 16% applies to goods from Mercosur.
A preferential rate of 10% applies to goods from Albania.
A preferential rate of 14% applies to goods from Bosnia and Herzegovina, Montenegro and Serbia.
A preferential rate of 3% applies to goods from Iceland.
| Preferential rate | Programme or origin |
|---|---|
| 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% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Tunisia (TN) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | South Africa (ZA) |
| 6% | EEA - European Economic Area (2012) |
| 7% | GSP - General arrangements (2020) |
| 16% | Mercosur (5500) |
| 10% | Albania (AL) |
| 14% | Bosnia and Herzegovina (BA) |
| 14% | Montenegro (ME) |
| 14% | Serbia (XS) |
| 3% | Iceland (IS) |
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.
Other lines under 1604.19
- 1604 19 10 10Trout (Oncorhynchus mykiss)
- 1604 19 10 11Peppered smoked trout fillets
- 1604 19 10 90Other
- 1604 19 31 00Fillets known as 'loins'
- 1604 19 39 00Other
- 1604 19 50 00Fish of the species Orcynopsis unicolor
- 1604 19 91 30Of swordfish (Xiphias gladius)
- 1604 19 91 90Other
- 1604 19 92 00Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
- 1604 19 93 10Preserved smoked coalfish
- 1604 19 93 90Other
- 1604 19 95 00Alaska pollock (Theragra chalcogramma) and pollack (Pollachius pollachius)
- 1604 19 97 20Swordfish (Xiphias gladius)
- 1604 19 97 30Mackerel (Scomber colias)
- 1604 19 97 40Frigate tuna, Frigate mackerel (Auxis thazard, Auxis rochei)
- 1604 19 97 90Other
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
What does tariff line 1604 19 94 00 cover in the European Union tariff?
In the European Union tariff, line 1604 19 94 00 covers fish, whole or in pieces, but not minced, hake (Merluccius spp., Urophycis spp.).
What is the general (MFN) duty on 1604 19 94 00 in the European Union?
The general (MFN) duty rate is 20%.
Which preferential rates apply to 1604 19 94 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 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, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Tunisia, Türkiye, Ukraine, Vietnam, Samoa, Kosovo and South Africa. A preferential rate of 6% applies to goods that qualify under EEA - European Economic Area. A preferential rate of 7% applies to goods from GSP - General arrangements. A preferential rate of 16% applies to goods from Mercosur. A preferential rate of 10% applies to goods from Albania. A preferential rate of 14% applies to goods from Bosnia and Herzegovina, Montenegro and Serbia. A preferential rate of 3% applies to goods from Iceland.
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.