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0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process:

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

  • 0305 20 00 Livers, roes and milt of fish, dried, smoked, salted or in brine
  • 0305 31 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.)
  • 0305 32 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
  • 0305 39 Other:
  • 0305 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)
  • 0305 42 00 Herrings (Clupea harengus, Clupea pallasii)
  • 0305 43 00 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
  • 0305 44 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.):
  • 0305 49 Other:
  • 0305 51 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
  • 0305 52 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.)
  • 0305 53 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
  • 0305 54 Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae):
  • 0305 59 Other:
  • 0305 61 00 Herrings (Clupea harengus, Clupea pallasii)
  • 0305 62 00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
  • 0305 63 00 Anchovies (Engraulis spp.)
  • 0305 64 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.)
  • 0305 69 Other:
  • 0305 71 Shark fins:
  • 0305 72 00 Fish heads, tails and maws
  • 0305 79 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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