# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/160420
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) / [1604.20](https://border.bot/countries/european-union/hs-codes/160420)

## Key facts

- HS subheading: [1604.20](https://border.bot/hs-codes/160420)
- 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
- 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 1604.20

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 00](https://border.bot/countries/european-union/hs-codes/1604200500) Other prepared or preserved fish, Preparations of surimi. Duty (MFN): 20%
- [1604 20 10 05](https://border.bot/countries/european-union/hs-codes/1604201005) Other prepared or preserved fish, Other, Of salmon, 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. Duty (MFN): 5.5%
- [1604 20 10 30](https://border.bot/countries/european-union/hs-codes/1604201030) Other prepared or preserved fish, Other, Of salmon, Atlantic salmon (Salmo salar). Duty (MFN): 5.5%
- [1604 20 10 90](https://border.bot/countries/european-union/hs-codes/1604201090) Other prepared or preserved fish, Of salmon, Other. Duty (MFN): 5.5%
- [1604 20 30 05](https://border.bot/countries/european-union/hs-codes/1604203005) Other prepared or preserved fish, Other, Of Salmonidae, other than salmon, 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. Duty (MFN): 7%
- [1604 20 30 10](https://border.bot/countries/european-union/hs-codes/1604203010) Other prepared or preserved fish, Other, Of Salmonidae, other than salmon, Trout (Oncorhynchus mykiss). Duty (MFN): 7%
- [1604 20 30 90](https://border.bot/countries/european-union/hs-codes/1604203090) Other prepared or preserved fish, Of Salmonidae, other than salmon, Other. Duty (MFN): 7%
- [1604 20 40 05](https://border.bot/countries/european-union/hs-codes/1604204005) Other prepared or preserved fish, Other, Of anchovies, 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. Duty (MFN): 25%
- [1604 20 40 90](https://border.bot/countries/european-union/hs-codes/1604204090) Other prepared or preserved fish, Of anchovies, Other. Duty (MFN): 25%
- [1604 20 50 05](https://border.bot/countries/european-union/hs-codes/1604205005) Other prepared or preserved fish, Other, Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor, 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. Duty (MFN): 25%
- [1604 20 50 10](https://border.bot/countries/european-union/hs-codes/1604205010) Other prepared or preserved fish, Other, Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor, Of sardines, Of the species Sardina pilchardus. Duty (MFN): 25%
- [1604 20 50 19](https://border.bot/countries/european-union/hs-codes/1604205019) Other prepared or preserved fish, Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor, Of sardines, Other. Duty (MFN): 25%
- [1604 20 50 30](https://border.bot/countries/european-union/hs-codes/1604205030) Other prepared or preserved fish, Other, Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor, Of bonito (Sarda s.p.p.). Duty (MFN): 25%
- [1604 20 50 40](https://border.bot/countries/european-union/hs-codes/1604205040) Other prepared or preserved fish, Other, Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor, Of mackerel of the species Scomber scombrus. Duty (MFN): 25%
- [1604 20 50 50](https://border.bot/countries/european-union/hs-codes/1604205050) Other prepared or preserved fish, Other, Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor, Of mackerel of the species Scomber japonicus. Duty (MFN): 25%
- [1604 20 50 90](https://border.bot/countries/european-union/hs-codes/1604205090) Other prepared or preserved fish, Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor, Other. Duty (MFN): 25%
- [1604 20 70 30](https://border.bot/countries/european-union/hs-codes/1604207030) Other prepared or preserved fish, Other, Of tuna, skipjack tuna or other fish of the genus Euthynnus, Of bluefin tuna (thunnus thynnus), Preserved. Duty (MFN): 24%
- [1604 20 70 35](https://border.bot/countries/european-union/hs-codes/1604207035) Other prepared or preserved fish, Of tuna, skipjack tuna or other fish of the genus Euthynnus, Of bluefin tuna (thunnus thynnus), Other. Duty (MFN): 24%
- [1604 20 70 40](https://border.bot/countries/european-union/hs-codes/1604207040) Other prepared or preserved fish, Other, Of tuna, skipjack tuna or other fish of the genus Euthynnus, Of Atlantic bigeye tuna (Thunnus obesus), Preserved. Duty (MFN): 24%
- [1604 20 70 45](https://border.bot/countries/european-union/hs-codes/1604207045) Other prepared or preserved fish, Of tuna, skipjack tuna or other fish of the genus Euthynnus, Of Atlantic bigeye tuna (Thunnus obesus), Other. Duty (MFN): 24%
- [1604 20 70 50](https://border.bot/countries/european-union/hs-codes/1604207050) Other prepared or preserved fish, Other, Of tuna, skipjack tuna or other fish of the genus Euthynnus, Skipjack (Katsuwonus pelamis), Preserved. Duty (MFN): 24%
- [1604 20 70 55](https://border.bot/countries/european-union/hs-codes/1604207055) Other prepared or preserved fish, Of tuna, skipjack tuna or other fish of the genus Euthynnus, Skipjack (Katsuwonus pelamis), Other. Duty (MFN): 24%
- [1604 20 70 92](https://border.bot/countries/european-union/hs-codes/1604207092) Other prepared or preserved fish, Other, Of tuna, skipjack tuna or other fish of the genus Euthynnus, Other, Preserved, Albacore tuna (Thunnus alalunga). Duty (MFN): 24%
- [1604 20 70 94](https://border.bot/countries/european-union/hs-codes/1604207094) Other prepared or preserved fish, Of tuna, skipjack tuna or other fish of the genus Euthynnus, Preserved, Other. Duty (MFN): 24%
- [1604 20 70 97](https://border.bot/countries/european-union/hs-codes/1604207097) Other prepared or preserved fish, Other, Of tuna, skipjack tuna or other fish of the genus Euthynnus, Other, Other, Albacore tuna (Thunnus alalunga). Duty (MFN): 24%
- [1604 20 70 99](https://border.bot/countries/european-union/hs-codes/1604207099) Other prepared or preserved fish, Of tuna, skipjack tuna or other fish of the genus Euthynnus, Other. Duty (MFN): 24%
- [1604 20 90 05](https://border.bot/countries/european-union/hs-codes/1604209005) Other prepared or preserved fish, Other, Of other fish, 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. Duty (MFN): 14%
- [1604 20 90 11](https://border.bot/countries/european-union/hs-codes/1604209011) Other prepared or preserved fish, Other, Of other fish, Of herring, Of the species Clupea harengus. Duty (MFN): 14%
- [1604 20 90 19](https://border.bot/countries/european-union/hs-codes/1604209019) Other prepared or preserved fish, Of other fish, Of herring, Other. Duty (MFN): 14%
- [1604 20 90 20](https://border.bot/countries/european-union/hs-codes/1604209020) Other prepared or preserved fish, Other, Of other fish, Preserved smoked coalfish. Duty (MFN): 14%
- [1604 20 90 30](https://border.bot/countries/european-union/hs-codes/1604209030) Other prepared or preserved fish, Other, Of other fish, Brisling or sprats (Sprattus sprattus), In airtight cans. Duty (MFN): 14%
- [1604 20 90 35](https://border.bot/countries/european-union/hs-codes/1604209035) Other prepared or preserved fish, Other, Of other fish, Brisling or sprats (Sprattus sprattus), Οther. Duty (MFN): 14%
- [1604 20 90 40](https://border.bot/countries/european-union/hs-codes/1604209040) Other prepared or preserved fish, Other, Of other fish, Of mackerel (Scomber australasicus). Duty (MFN): 14%
- [1604 20 90 50](https://border.bot/countries/european-union/hs-codes/1604209050) Other prepared or preserved fish, Other, Of other fish, Lamprey. Duty (MFN): 14%
- [1604 20 90 60](https://border.bot/countries/european-union/hs-codes/1604209060) Other prepared or preserved fish, Other, Of other fish, Swordfish (Xiphias gladius). Duty (MFN): 14%
- [1604 20 90 90](https://border.bot/countries/european-union/hs-codes/1604209090) Other prepared or preserved fish, Of other fish, Other. Duty (MFN): 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).

- [United States](https://border.bot/countries/united-states/hs-codes/160420): 12 lines, used by 1 other country
- [The Harmonized System text for 1604.20](https://border.bot/hs-codes/160420)

- Previous subheading: [1604.19](https://border.bot/countries/european-union/hs-codes/160419) Other
- Next subheading: [1604.31](https://border.bot/countries/european-union/hs-codes/160431) Caviar and caviar substitutes

## 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.

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/160420.json