Combined Nomenclature · HS 0305

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

In the EU Combined Nomenclature this heading has 42 eight-digit codes, conventional duty from 10 to 20 %; 6 with a compound or specific duty. In the EAEU tariff, heading 0305 has 43 ten-digit codes, base import duty from 3 to 10 %; 1 with a compound or specific rate.

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EU codes

EU codeDescriptionEU rate
0305 20 00Livers, roes and milt of fish, dried, smoked, salted or in brine11 %
0305 31 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.)16 %
0305 32Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
0305 32 11Cod of the species Gadus macrocephalus16 %
0305 32 19Other20 %
0305 32 90Other16 %
0305 39Other
0305 39 10Pacific 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), salted or in brine15 %
0305 39 50Lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine15 %
0305 39 90Other16 %
0305 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)13 %
0305 42 00Herrings (Clupea harengus, Clupea pallasii)10 %
0305 43 00Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)14 %
0305 44Tilapias (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 44 10Eels (Anguilla spp.)14 %
0305 44 90Other14 %
0305 49Other
0305 49 10Lesser or Greenland halibut (Reinhardtius hippoglossoides)15 %
0305 49 20Atlantic halibut (Hippoglossus hippoglossus)16 %
0305 49 30Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)14 %
0305 49 80Other14 %
0305 51Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
0305 51 10Dried, unsalted13 ( 18 )
0305 51 90Dried, salted13 ( 18 )
0305 52 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.)12 %
0305 53Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
0305 53 10Polar Cod (Boreogadus saida)13 ( 18 )
0305 53 90Other12 %
0305 54Herrings (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 54 30Herrings (Clupea harengus, Clupea pallasii)12 %
0305 54 50Anchovies (Engraulis spp.)10 %
0305 54 90Other12 %
0305 59Other
0305 59 70Atlantic halibut (Hippoglossus hippoglossus)15 %
0305 59 85Other12 %
0305 61 00Herrings (Clupea harengus, Clupea pallasii)12 %
0305 62 00Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)13 ( 18 )
0305 63 00Anchovies (Engraulis spp.)10 %
0305 64 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.)12 %
0305 69Other
0305 69 10Polar cod (Boreogadus saida)13 ( 18 )
0305 69 30Atlantic halibut (Hippoglossus hippoglossus)15 %
0305 69 50Pacific 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)11 %
0305 69 80Other12 %
0305 71Shark fins
0305 71 15Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)12 %
0305 71 30Porbeagle shark (Lamna nasus)12 %
0305 71 40Blue shark (Prionace glauca)12 %
0305 71 50Shortfin Mako shark (Isurus Oxyrinchus)12 %
0305 71 90Other12 %
0305 72 00Fish heads, tails and maws13 %
0305 79 00Other13 ( 18 )

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
0305 20 000 0Livers, roes and milt of fish, dried, smoked, salted or in brine—10 %
0305 31 000 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 %
0305 32 110 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae—5 %
0305 32 190 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae—5 %
0305 32 900 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae—6 %
0305 39 100 0Other—5 %
0305 39 500 0Other—6 %
0305 39 901 0Other—6 %
0305 39 908 0Other—6 %
0305 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)—8, но не менее 1,6 евро за 1 кг
0305 42 000 0Herrings (Clupea harengus, Clupea pallasii)—5 %
0305 43 000 0Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)—3 %
0305 44 100 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 %
0305 44 800 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 %
0305 49 100 0Other—3 %
0305 49 200 0Other—3 %
0305 49 300 0Other—3 %
0305 49 801 0Other—3 %
0305 49 808 0Other—3 %
0305 51 100 0Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)—5 %
0305 51 900 0Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)—5 %
0305 52 000 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.)—7 %
0305 53 100 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)—7 %
0305 53 900 0Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)—7 %
0305 54 100 0Herrings (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)—5 %
0305 54 200 0Herrings (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)—3 %
0305 54 900 0Herrings (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)—7 %
0305 59 700 0Other—7 %
0305 59 900 0Other—7 %
0305 61 000 0Herrings (Clupea harengus, Clupea pallasii)—5 %
0305 62 000 0Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)—5 %
0305 63 000 0Anchovies (Engraulis spp.)—8 %
0305 64 000 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.)—7 %
0305 69 100 0Other—7 %
0305 69 300 0Other—7 %
0305 69 500 0Other—5 %
0305 69 700 0Other—7 %
0305 71 100 0Shark fins—3 %
0305 71 900 0Shark fins—7 %
0305 72 000 1Fish heads, tails and maws—5 %
0305 72 000 9Fish heads, tails and maws—3 %
0305 79 000 1Other—5 %
0305 79 000 9Other—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.