Combined Nomenclature · HS 0304

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

In the EU Combined Nomenclature this heading has 107 eight-digit codes, conventional duty from 2 to 18 %; 4 with a compound or specific duty. In the EAEU tariff, heading 0304 has 100 ten-digit codes, base import duty from 3 to 7 %.

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EU codes

EU codeDescriptionEU rate
0304 31 00Tilapias (Oreochromis spp.)9 %
0304 32 00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)9 %
0304 33 00Nile perch (Lates niloticus)9 %
0304 39 00Other9 %
0304 41 00Pacific 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)2 %
0304 42Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
0304 42 10Of the species Oncorhynchus mykiss, weighing more than 400 g each12 %
0304 42 50Of the species Oncorhynchus apache or Oncorhynchus chrysogaster9 %
0304 42 90Other12 %
0304 43 00Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)18 %
0304 44Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
0304 44 10Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida)18 %
0304 44 30Coalfish (Pollachius virens)18 %
0304 44 90Other18 %
0304 45 00Swordfish (Xiphias gladius)18 %
0304 46 00Toothfish (Dissostichus spp.)18 %
0304 47Dogfish and other sharks
0304 47 10Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)18 %
0304 47 20Porbeagle shark (Lamna nasus)18 %
0304 47 30Blue shark (Prionace glauca)18 %
0304 47 90Other18 %
0304 48 00Rays and skates (Rajidae)18 %
0304 49Other
0304 49 10Freshwater fish9 %
0304 49 50Redfish (Sebastes spp.)18 %
0304 49 90Other18 %
0304 51 00Tilapias (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.)8 %
0304 52 00Salmonidae8 %
0304 53 00Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae15 %
0304 54 00Swordfish (Xiphias gladius)15 %
0304 55 00Toothfish (Dissostichus spp.)15 %
0304 56Dogfish and other sharks
0304 56 10Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)15 %
0304 56 20Porbeagle shark (Lamna nasus)15 %
0304 56 30Blue shark (Prionace glauca)15 %
0304 56 90Other15 %
0304 57 00Rays and skates (Rajidae)15 %
0304 59Other
0304 59 10Freshwater fish8 %
0304 59 50Flaps of herring( 43 )
0304 59 90Other15 ( 18 )
0304 61 00Tilapias (Oreochromis spp.)9 %
0304 62 00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)9 %
0304 63 00Nile perch (Lates niloticus)9 %
0304 69 00Other9 %
0304 71Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
0304 71 10Cod of the species Gadus macrocephalus7.5 %
0304 71 90Other7.5 %
0304 72 00Haddock (Melanogrammus aeglefinus)7.5 %
0304 73 00Coalfish (Pollachius virens)7.5 %
0304 74Hake (Merluccius spp., Urophycis spp.)
0304 74 11Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)7.5 %
0304 74 15Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)7.5 %
0304 74 19Other6.1 %
0304 74 90Hake of the genus Urophycis7.5 %
0304 75 00Alaska Pollock (Theragra chalcogramma)13.7 %
0304 79Other
0304 79 10Polar cod (Boreogadus saida)7.5 %
0304 79 30Whiting (Merlangius merlangus)7.5 %
0304 79 50Blue grenadier (Macruronus novaezelandiae)7.5 %
0304 79 80Ling (Molva spp.)7.5 %
0304 79 90Other15 %
0304 81 00Pacific 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)2 %
0304 82Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
0304 82 10Of the species Oncorhynchus mykiss, weighing more than 400 g each12 %
0304 82 50Of the species Oncorhynchus apache or Oncorhynchus chrysogaster9 %
0304 82 90Other12 %
0304 83Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
0304 83 10Plaice (Pleuronectes platessa)7.5 %
0304 83 30Flounder (Platichthys flesus)7.5 %
0304 83 50Megrim (Lepidorhombus spp.)15 %
0304 83 90Other15 %
0304 84 00Swordfish (Xiphias gladius)7.5 %
0304 85 00Toothfish (Dissostichus spp.)15 %
0304 86 00Herrings (Clupea harengus, Clupea pallasii)15 %
0304 87 00Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)18 %
0304 88Dogfish, other sharks, rays and skates (Rajidae)
0304 88 11Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)7.5 %
0304 88 15Porbeagle shark (Lamna nasus)7.5 %
0304 88 18Blue shark (Prionace glauca)7.5 %
0304 88 22Shortfin Mako shark (Isurus Oxyrinchus)7.5 %
0304 88 29Other7.5 %
0304 88 90Rays and skates (Rajidae)15 %
0304 89Other
0304 89 10Freshwater fish9 %
0304 89 21Of the species Sebastes marinus7.5 %
0304 89 29Other7.5 %
0304 89 30Fish of the genus Euthynnus18 %
0304 89 41Mackerel of the species Scomber australasicus15 %
0304 89 49Other15 %
0304 89 60Monkfish (Lophius spp.)15 %
0304 89 90Other15 ( 18 )
0304 91 00Swordfish (Xiphias gladius)7.5 %
0304 92 00Toothfish (Dissostichus spp.)7.5 %
0304 93Tilapias (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 93 10Surimi14.2 %
0304 93 90Other8 %
0304 94Alaska Pollock (Theragra chalcogramma)
0304 94 10Surimi14.2 %
0304 94 90Other7.5 %
0304 95Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)
0304 95 10Surimi14.2 %
0304 95 21Cod of the species Gadus macrocephalus7.5 %
0304 95 25Cod of the species Gadus morhua7.5 %
0304 95 29Other7.5 %
0304 95 30Haddock (Melanogrammus aeglefinus)7.5 %
0304 95 40Coalfish (Pollachius virens)7.5 %
0304 95 50Hake of the genus Merluccius7.5 %
0304 95 60Blue whiting (Micromesistius poutassou)7.5 %
0304 95 90Other7.5 %
0304 96Dogfish and other sharks
0304 96 10Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)7.5 %
0304 96 20Porbeagle shark (Lamna nasus)7.5 %
0304 96 30Blue shark (Prionace glauca)7.5 %
0304 96 90Other7.5 %
0304 97 00Rays and skates (Rajidae)7.5 %
0304 99Other
0304 99 10Surimi14.2 %
0304 99 21Freshwater fish8 %
0304 99 23Herrings (Clupea harengus, Clupea pallasii)( 43 )
0304 99 29Redfish (Sebastes spp.)8 %
0304 99 55Megrim (Lepidorhombus spp.)15 %
0304 99 61Ray's bream (Brama spp.)15 %
0304 99 65Monkfish (Lophius spp.)7.5 %
0304 99 99Other7.5 %

EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC

EAEU codes (base rates)

CodeHS 6 subheadingSupp. unitBase rate
0304 31 000 0Tilapias (Oreochromis spp.)—6 %
0304 32 000 0Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)—6 %
0304 33 000 0Nile perch (Lates niloticus)—6 %
0304 39 000 0Other—6 %
0304 41 000 0Pacific 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)—4 %
0304 42 100 0Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)—4 %
0304 42 500 0Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)—6 %
0304 42 900 0Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)—4 %
0304 43 000 0Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)—5 %
0304 44 100 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae—5 %
0304 44 300 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae—6 %
0304 44 900 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae—5 %
0304 45 000 0Swordfish (Xiphias gladius)—5 %
0304 46 000 0Toothfish (Dissostichus spp.)—5 %
0304 47 000 0Dogfish and other sharks—5 %
0304 48 000 0Rays and skates (Rajidae)—5 %
0304 49 101 0Other—6 %
0304 49 108 0Other—6 %
0304 49 500 0Other—6 %
0304 49 800 0Other—5 %
0304 51 000 0Tilapias (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.)—6 %
0304 52 000 0Salmonidae—6 %
0304 53 000 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae—6 %
0304 54 000 0Swordfish (Xiphias gladius)—6 %
0304 55 000 0Toothfish (Dissostichus spp.)—6 %
0304 56 000 0Dogfish and other sharks—6 %
0304 57 000 0Rays and skates (Rajidae)—6 %
0304 59 200 0Other—6 %
0304 59 500 0Other—5 %
0304 59 800 0Other—6 %
0304 61 000 0Tilapias (Oreochromis spp.)—5 %
0304 62 000 0Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)—5 %
0304 63 000 0Nile perch (Lates niloticus)—5 %
0304 69 000 0Other—5 %
0304 71 100 0Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)—5 %
0304 71 900 0Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)—6 %
0304 72 000 0Haddock (Melanogrammus aeglefinus)—5 %
0304 73 000 0Coalfish (Pollachius virens)—5 %
0304 74 110 0Hake (Merluccius spp., Urophycis spp.)—7 %
0304 74 150 0Hake (Merluccius spp., Urophycis spp.)—7 %
0304 74 190 0Hake (Merluccius spp., Urophycis spp.)—7 %
0304 74 900 0Hake (Merluccius spp., Urophycis spp.)—7 %
0304 75 000 0Alaska Pollock (Theragra chalcogramma)—7 %
0304 79 100 0Other—6 %
0304 79 300 0Other—7 %
0304 79 500 0Other—7 %
0304 79 800 0Other—7 %
0304 79 900 0Other—7 %
0304 81 000 0Pacific 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)—4 %
0304 82 100 0Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)—4 %
0304 82 500 0Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)—5 %
0304 82 900 0Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)—4 %
0304 83 100 0Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)—7 %
0304 83 300 0Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)—7 %
0304 83 500 0Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)—5 %
0304 83 900 0Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)—7 %
0304 84 000 0Swordfish (Xiphias gladius)—7 %
0304 85 000 0Toothfish (Dissostichus spp.)—7 %
0304 86 000 0Herrings (Clupea harengus, Clupea pallasii)—3 %
0304 87 000 0Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)—5 %
0304 88 100 0Dogfish, other sharks, rays and skates (Rajidae)—7 %
0304 88 200 0Dogfish, other sharks, rays and skates (Rajidae)—7 %
0304 88 500 0Dogfish, other sharks, rays and skates (Rajidae)—7 %
0304 88 900 0Dogfish, other sharks, rays and skates (Rajidae)—7 %
0304 89 101 0Other—5 %
0304 89 108 0Other—5 %
0304 89 210 0Other—5 %
0304 89 290 0Other—7 %
0304 89 300 0Other—5 %
0304 89 410 0Other—6 %
0304 89 490 0Other—5 %
0304 89 600 0Other—7 %
0304 89 800 0Other—7 %
0304 91 000 0Swordfish (Xiphias gladius)—3 %
0304 92 000 0Toothfish (Dissostichus spp.)—3 %
0304 93 200 0Tilapias (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.)—5 %
0304 93 800 0Tilapias (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.)—3 %
0304 94 100 0Alaska Pollock (Theragra chalcogramma)—5 %
0304 94 900 0Alaska Pollock (Theragra chalcogramma)—3 %
0304 95 100 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)—5 %
0304 95 210 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)—6 %
0304 95 250 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)—6 %
0304 95 290 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)—6 %
0304 95 300 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)—6 %
0304 95 400 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)—6 %
0304 95 500 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)—3 %
0304 95 600 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)—3 %
0304 95 900 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)—3 %
0304 96 100 0Dogfish and other sharks—5 %
0304 96 900 0Dogfish and other sharks—3 %
0304 97 100 0Rays and skates (Rajidae)—5 %
0304 97 900 0Rays and skates (Rajidae)—3 %
0304 99 110 0Other—5 %
0304 99 220 0Other—3 %
0304 99 230 0Other—3 %
0304 99 290 0Other—3 %
0304 99 550 0Other—3 %
0304 99 610 0Other—3 %
0304 99 650 0Other—3 %
0304 99 980 0Other—3 %

EAEU Common Customs Tariff, chapter 03, updated 28.03.2022 · Eurasian Economic Commission

EAEU descriptions are published in Russian only — see the Russian page. RU

What the rate does not include

This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.