{
  "summary": "In the European Union tariff, line 1604 20 90 40 covers other prepared or preserved fish, of other fish, of mackerel (Scomber australasicus). The general (MFN) duty rate is 14%. It falls under HS subheading 1604.20 in heading 16.04 (chapter 16).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "1604 20 90 40",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "Other prepared or preserved fish, of other fish, of mackerel (Scomber australasicus)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Duty (MFN)",
      "value": "14%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (50 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "HS subheading",
      "value": "1604.20",
      "source": null,
      "url": "https://border.bot/hs-codes/160420"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 1604 20 90 40 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 1604 20 90 40 covers other prepared or preserved fish, of other fish, of mackerel (Scomber australasicus)."
    },
    {
      "question": "What is the general (MFN) duty on 1604 20 90 40 in the European Union?",
      "answer": "The general (MFN) duty rate is 14%. The rate is published on 1604 20 90 00."
    },
    {
      "question": "Which preferential rates apply to 1604 20 90 40?",
      "answer": "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 4.9% applies to goods from GSP - General arrangements. A preferential rate of 12.2% applies to goods from Mercosur. A preferential rate of 7% applies to goods from Albania. A preferential rate of 9.8% applies to goods from Bosnia and Herzegovina, Montenegro and Serbia."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 1604 20 90 40 covers other prepared or preserved fish, of other fish, of mackerel (Scomber australasicus).",
        "Its legal text is “Of mackerel (Scomber australasicus)”, read under “Other prepared or preserved fish”, “Other” and “Of other fish”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 1604.20 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."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 14%.",
        "The rate is published on 1604 20 90 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 43 origins.",
        "A preferential rate of 4.9% applies to goods from GSP - General arrangements.",
        "A preferential rate of 12.2% applies to goods from Mercosur.",
        "A preferential rate of 7% applies to goods from Albania.",
        "A preferential rate of 9.8% applies to goods from Bosnia and Herzegovina, Montenegro and Serbia."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 1604.20 are live on border.bot for the United States (12 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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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      "code": "EU",
      "name": "European Union",
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        "rateType": "percent",
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        "taxThreshold": null,
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        "exclusions": [],
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        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
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    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "16",
      "description": "Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects"
    },
    "heading": {
      "code": "1604",
      "description": "Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs"
    },
    "subheading": {
      "code": "160420",
      "description": "Other prepared or preserved fish"
    },
    "line": {
      "code": "1604209040",
      "description": "Of mackerel (Scomber australasicus)",
      "levels": [
        "Other prepared or preserved fish",
        "Other",
        "Of other fish",
        "Of mackerel (Scomber australasicus)"
      ],
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      "keywords": [],
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      "units": [],
      "special": null,
      "general": {
        "code": "1604209000",
        "dutyText": "14.000 %",
        "startDate": "1999-01-01",
        "endDate": null,
        "unit": null
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      "preferences": [
        {
          "dutyText": "0.000 %",
          "origins": [
            {
              "code": "1033",
              "label": "CARIFORUM"
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            {
              "code": "1034",
              "label": "Eastern and Southern Africa States"
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            {
              "code": "1035",
              "label": "SADC EPA"
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              "code": "2000",
              "label": "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…"
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            {
              "code": "2005",
              "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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            {
              "code": "2027",
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              "code": "2080",
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              "code": "2200",
              "label": "Central America"
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            {
              "code": "AD",
              "label": "Andorra"
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            {
              "code": "CA",
              "label": "Canada"
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              "code": "CI",
              "label": "Côte d'Ivoire"
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            {
              "code": "CL",
              "label": "Chile"
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            {
              "code": "CM",
              "label": "Cameroon"
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            {
              "code": "CO",
              "label": "Colombia"
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              "label": "Algeria"
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              "code": "EC",
              "label": "Ecuador"
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              "label": "Egypt"
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            {
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              "label": "Fiji"
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              "label": "United Kingdom"
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            {
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              "label": "Georgia"
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            {
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              "label": "Ghana"
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            {
              "code": "IL",
              "label": "Israel"
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            {
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              "label": "Japan"
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            {
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              "label": "Kenya"
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            {
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              "label": "South Korea"
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              "label": "Lebanon"
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            {
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              "label": "Morocco"
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            {
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              "label": "Moldova"
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            {
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              "label": "North Macedonia"
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              "label": "Mexico"
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              "label": "New Zealand"
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              "label": "Peru"
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            {
              "code": "PG",
              "label": "Papua New Guinea"
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            {
              "code": "PS",
              "label": "Palestine"
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            {
              "code": "SB",
              "label": "Solomon Islands"
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            {
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              "label": "Singapore"
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              "label": "San Marino"
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              "label": "Tunisia"
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              "label": "Türkiye"
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              "label": "Ukraine"
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              "label": "Vietnam"
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              "label": "Kosovo"
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              "label": "South Africa"
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        {
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          "origins": [
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              "label": "Montenegro"
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            {
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              "label": "Serbia"
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      "restrictions": []
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        "description": "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"
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        "description": "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"
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      },
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        "description": "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"
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        "description": "Of the species Sardina pilchardus"
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        "code": "1604205030",
        "description": "Of bonito (Sarda s.p.p.)"
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        "description": "Of mackerel of the species Scomber scombrus"
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        "description": "Of mackerel of the species Scomber japonicus"
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      {
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        "description": "Other"
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        "description": "Albacore tuna (Thunnus alalunga)"
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        "description": "Other"
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      {
        "code": "1604207097",
        "description": "Albacore tuna (Thunnus alalunga)"
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      {
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        "description": "Other"
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        "code": "1604209005",
        "description": "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"
      },
      {
        "code": "1604209011",
        "description": "Of the species Clupea harengus"
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      {
        "code": "1604209019",
        "description": "Other"
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      {
        "code": "1604209020",
        "description": "Preserved smoked coalfish"
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      {
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        "description": "In airtight cans"
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      {
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        "description": "Οther"
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      {
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        "description": "Lamprey"
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      {
        "code": "1604209060",
        "description": "Swordfish (Xiphias gladius)"
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      {
        "code": "1604209090",
        "description": "Other"
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    "siblingsTotal": 35,
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