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European Union tariff lines under HS 1604.20

Last updated

Key facts

HS subheading
1604.20
National lines
36
Import VAT/GST in the European Union
VAT 21%
De minimis in the European Union
Flat €3 duty up to €150; tax always charged
Chapter
16: Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

Summary

The European Union tariff splits HS 1604.20 (other prepared or preserved fish) into 36 national lines: 1604 20 05 00 (preparations of surimi), 1604 20 10 05 (curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings), 1604 20 10 30 (atlantic salmon (Salmo salar)), 1604 20 10 90 (other) and 32 others.

European Union lines under 1604.20

The European Union tariff splits HS 1604.20 (other prepared or preserved fish) into 36 national lines: 1604 20 05 00 (preparations of surimi), 1604 20 10 05 (curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings), 1604 20 10 30 (atlantic salmon (Salmo salar)), 1604 20 10 90 (other) and 32 others.

  • 1604 20 05 00Preparations of surimiDuty: 20%
  • 1604 20 10 05Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasoningsDuty: 5.5%
  • 1604 20 10 30Atlantic salmon (Salmo salar)Duty: 5.5%
  • 1604 20 10 90OtherDuty: 5.5%
  • 1604 20 30 05Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasoningsDuty: 7%
  • 1604 20 30 10Trout (Oncorhynchus mykiss)Duty: 7%
  • 1604 20 30 90OtherDuty: 7%
  • 1604 20 40 05Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasoningsDuty: 25%
  • 1604 20 40 90OtherDuty: 25%
  • 1604 20 50 05Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasoningsDuty: 25%
  • 1604 20 50 10Of the species Sardina pilchardusDuty: 25%
  • 1604 20 50 19OtherDuty: 25%
  • 1604 20 50 30Of bonito (Sarda s.p.p.)Duty: 25%
  • 1604 20 50 40Of mackerel of the species Scomber scombrusDuty: 25%
  • 1604 20 50 50Of mackerel of the species Scomber japonicusDuty: 25%
  • 1604 20 50 90OtherDuty: 25%
  • 1604 20 70 30PreservedDuty: 24%
  • 1604 20 70 35OtherDuty: 24%
  • 1604 20 70 40PreservedDuty: 24%
  • 1604 20 70 45OtherDuty: 24%
  • 1604 20 70 50PreservedDuty: 24%
  • 1604 20 70 55OtherDuty: 24%
  • 1604 20 70 92Albacore tuna (Thunnus alalunga)Duty: 24%
  • 1604 20 70 94OtherDuty: 24%
  • 1604 20 70 97Albacore tuna (Thunnus alalunga)Duty: 24%
  • 1604 20 70 99OtherDuty: 24%
  • 1604 20 90 05Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasoningsDuty: 14%
  • 1604 20 90 11Of the species Clupea harengusDuty: 14%
  • 1604 20 90 19OtherDuty: 14%
  • 1604 20 90 20Preserved smoked coalfishDuty: 14%
  • 1604 20 90 30In airtight cansDuty: 14%
  • 1604 20 90 35ΟtherDuty: 14%
  • 1604 20 90 40Of mackerel (Scomber australasicus)Duty: 14%
  • 1604 20 90 50LampreyDuty: 14%
  • 1604 20 90 60Swordfish (Xiphias gladius)Duty: 14%
  • 1604 20 90 90OtherDuty: 14%

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 1604.20 are live on border.bot for the United States (12 lines, also used by 1 other country).

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 1604.20?

The European Union tariff splits HS 1604.20 (other prepared or preserved fish) into 36 national lines: 1604 20 05 00 (preparations of surimi), 1604 20 10 05 (curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings), 1604 20 10 30 (atlantic salmon (Salmo salar)), 1604 20 10 90 (other) and 32 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.

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