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0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304

Fish, frozen, excluding fish fillets and other fish meat of heading 0304:

Duty rate for goods from outside the EU

No duty rate is set for this code.

Other measures can apply depending on the country of origin, for example preferences, quotas or anti-dumping duties. Check the TARIC for your case.

Import VAT, standard rate

  • Netherlands: 21%
  • Germany: 19%
  • France: 20%
  • Belgium: 21%

Standard rate. A reduced rate can apply to some goods.

Codes below this level

  • 0303 11 00 Sockeye salmon (red salmon) (Oncorhynchus nerka)
  • 0303 12 00 Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)
  • 0303 13 00 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
  • 0303 14 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
  • 0303 19 00 Other
  • 0303 23 00 Tilapias (Oreochromis spp.)
  • 0303 24 00 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
  • 0303 25 00 Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp.,Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)
  • 0303 26 00 Eels (Anguilla spp.)
  • 0303 29 00 Other
  • 0303 31 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis):
  • 0303 32 00 Plaice (Pleuronectes platessa)
  • 0303 33 00 Sole (Solea spp.)
  • 0303 34 00 Turbots (Psetta maxima)
  • 0303 39 Other:
  • 0303 41 Albacore or longfinned tuna (Thunnus alalunga):
  • 0303 42 Yellowfin tuna (Thunnus albacares):
  • 0303 43 Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis):
  • 0303 44 Bigeye tuna (Thunnus obesus):
  • 0303 45 Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis):
  • 0303 46 Southern bluefin tuna (Thunnus maccoyii):
  • 0303 49 Other:
  • 0303 51 00 Herrings (Clupea harengus, Clupea pallasii)
  • 0303 53 Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):
  • 0303 54 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus):
  • 0303 55 Jack and horse mackerel (Trachurus spp.):
  • 0303 56 00 Cobia (Rachycentron canadum)
  • 0303 57 00 Swordfish (Xiphias gladius)
  • 0303 59 Other:
  • 0303 63 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
  • 0303 64 00 Haddock (Melanogrammus aeglefinus)
  • 0303 65 00 Coalfish (Pollachius virens)
  • 0303 66 Hake (Merluccius spp., Urophycis spp.):
  • 0303 67 00 Alaska Pollock (Theragra chalcogramma)
  • 0303 68 Blue whiting (Micromesistius poutassou, Micromesistius australis):
  • 0303 69 Other:
  • 0303 81 Dogfish and other sharks:
  • 0303 82 00 Rays and skates (Rajidae)
  • 0303 83 00 Toothfish (Dissostichus spp.)
  • 0303 84 Sea bass (Dicentrarchus spp.):
  • 0303 89 Other:
  • 0303 91 Livers, roes and milt:
  • 0303 92 Shark fins:
  • 0303 99 00 Other

Notes of the nomenclature

Section I: Notes

1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2. Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.

Chapter 03: Notes

1. This chapter does not cover:

(a) mammals of heading 0106;

(b) meat of mammals of heading 0106 (heading 0208 or 0210);

(c) fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or

(d) caviar or caviar substitutes prepared from fish eggs (heading 1604).

2. In this chapter, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309).

Chapter 03: Additional notes

1. For the purposes of subheadings 03053211 and 03053219, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.

2. For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.

(a) tuna, of the genus Thunnus, of subheadings 03044990 and 03048700;

(b) swordfish (Xiphias gladius) of subheadings 03044500 and 03048400;

(c) marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 03044990 and 03048990;

(d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Lamnidae) of subheadings 03044720, 03044790, 03048815, 03048822 and 03048829.

Indicative only. The binding ruling comes from customs.

Data as of 6 October 2026. Combined Nomenclature 2026 (Regulation (EU) 2025/1926).

European Commission data, reused under Commission Decision 2011/833/EU.

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