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0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

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

  • 0304 31 00 Tilapias (Oreochromis spp.)
  • 0304 32 00 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
  • 0304 33 00 Nile perch (Lates niloticus)
  • 0304 39 00 Other
  • 0304 41 00 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
  • 0304 42 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
  • 0304 43 00 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
  • 0304 44 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
  • 0304 45 00 Swordfish (Xiphias gladius)
  • 0304 46 00 Toothfish (Dissostichus spp.)
  • 0304 47 Dogfish and other sharks:
  • 0304 48 00 Rays and skates (Rajidae)
  • 0304 49 Other:
  • 0304 51 00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
  • 0304 52 00 Salmonidae
  • 0304 53 00 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
  • 0304 54 00 Swordfish (Xiphias gladius)
  • 0304 55 00 Toothfish (Dissostichus spp.)
  • 0304 56 Dogfish and other sharks:
  • 0304 57 00 Rays and skates (Rajidae)
  • 0304 59 Other:
  • 0304 61 00 Tilapias (Oreochromis spp.)
  • 0304 62 00 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
  • 0304 63 00 Nile perch (Lates niloticus)
  • 0304 69 00 Other
  • 0304 71 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
  • 0304 72 00 Haddock (Melanogrammus aeglefinus)
  • 0304 73 00 Coalfish (Pollachius virens)
  • 0304 74 Hake (Merluccius spp., Urophycis spp.):
  • 0304 75 00 Alaska Pollock (Theragra chalcogramma)
  • 0304 79 Other:
  • 0304 81 00 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
  • 0304 82 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
  • 0304 83 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae):
  • 0304 84 00 Swordfish (Xiphias gladius)
  • 0304 85 00 Toothfish (Dissostichus spp.)
  • 0304 86 00 Herrings (Clupea harengus, Clupea pallasii)
  • 0304 87 00 Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)
  • 0304 88 Dogfish, other sharks, rays and skates (Rajidae):
  • 0304 89 Other:
  • 0304 91 00 Swordfish (Xiphias gladius)
  • 0304 92 00 Toothfish (Dissostichus spp.)
  • 0304 93 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):
  • 0304 94 Alaska Pollock (Theragra chalcogramma):
  • 0304 95 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma):
  • 0304 96 Dogfish and other sharks:
  • 0304 97 00 Rays and skates (Rajidae)
  • 0304 99 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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