EU Combined Nomenclature · CN code · HS 0301.99
0301 99 85: Live fish, other live fish, other, other
Not declarable on its own: use one of its 10 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 0301 Live fish:
- Other live fish:
- 0301 99 Other:
- 0301 99 85 Other
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 12
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 1548/17
- Import controlVeterinary control
- Applies to goods from
- all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
- Legal act
- Regulation 0632/21
- Documents
- C640 Common Health Entry Document for Animals (CHED-A) (as set out in Part 2, Section A of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y172 Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.
- Y173 Goods with third country origin coming from Greenland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y980 Goods benefitting from derogation to veterinary controls according to Article 4 of Commission Delegated Regulation (EU) 2019/2126
- Import controlImport control - IAS
- Applies to goods from
- all countries
- Legal act
- Regulation 1422/25
- Import controlControl on illegal, unreported and unregulated fishing
- Applies to goods from
- all countries except Cameroon, Cambodia, Comoros, Trinidad & Tobago, St Vincent & the Grenadines
- Legal act
- Regulation 1005/08
- Import controlControl on illegal, unreported and unregulated fishing
- Applies to goods from
- Cambodia, Cameroon, Comoros, St Vincent & the Grenadines, Trinidad & Tobago
- In force
- until 9 January 2027
- Legal act
- Regulation 1005/08
- Documents
- Y927 The declared goods are not concerned by Council Regulation (EC) No. 1005/2008
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- Import controlImport control - CITES
- Only for
- 0301 99 85 30 Porbeagle shark (Lamna nasus)
- Applies to goods from
- all countries
- Legal act
- Regulation 0966/23
- Documents
- C400 Presentation of the required " CITES" certificate
- Import controlRestriction on entry into free circulation
- Only for
- 0301 99 85 70 Swordfish (Xiphias gladius)
- Applies to goods from
- all countries
- Legal act
- Regulation 1984/03
- Import controlRestriction on entry into free circulation
- Only for
- 0301 99 85 75 Bigeye tuna (Thunnus obesus)
- Applies to goods from
- all countries
- Legal act
- Regulation 1984/03
- Import controlImport control - CITES
- Only for
- 0301 99 85 90 Other
- Applies to goods from
- all countries
- Legal act
- Regulation 0966/23
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 0301 99 85 10 | Sharks (Squalus spp.) |
| 0301 99 85 22 | European sea bass (Dicentrarchus labrax) |
| 0301 99 85 30 | Porbeagle shark (Lamna nasus) |
| 0301 99 85 40 | Lesser or Greenland halibut (Reinhardtius hippoglossoides) |
| 0301 99 85 50 | Atlantic halibut (Hippoglossus hippoglossus) |
| 0301 99 85 60 | Gilt-head sea bream (Sparus aurata) |
| 0301 99 85 70 | Swordfish (Xiphias gladius) |
| 0301 99 85 75 | Bigeye tuna (Thunnus obesus) |
| 0301 99 85 80 | Sea bream (Dentex dentex, Pagellus spp.) |
| 0301 99 85 90 | Other |
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.1502 | Albania | Free | 1 January 2026 – 31 December 2026 | 20,000 kg | 20,000 kg | Open |
| 09.1503 | Albania | Free | 1 January 2026 – 31 December 2026 | 20,000 kg | 70 kg | Critical |
| 09.1520 | Montenegro | Free | 1 January 2026 – 31 December 2026 | 20,000 kg | 20,000 kg | Open |
| 09.1522 | Montenegro | Free | 1 January 2026 – 31 December 2026 | 20,000 kg | 20,000 kg | Open |
| 09.1596 | Bosnia and Herzegovina | Free | 1 January 2026 – 31 December 2026 | 30,000 kg | 30,000 kg | Open |
| 09.1597 | Bosnia and Herzegovina | Free | 1 January 2026 – 31 December 2026 | 30,000 kg | 30,000 kg | Open |
Balances from the Commission’s weekly quota report of 23 October 2026.
Export measures 4
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
| Export control - Fish | All third countries | Regulation 1984/03 | 9 January 2024 |
| Control on illegal, unreported and unregulated fishing | ERGA OMNES (except Cameroon, Cambodia, Comoros, Trinidad & Tobago, St Vincent & the Grenadines) | Regulation 1005/08 | 10 January 2026 |
| Control on illegal, unreported and unregulated fishing | Cameroon, Cambodia, Comoros, Trinidad & Tobago, St Vincent & the Grenadines | Regulation 1005/08 | 11 December 2013 – 9 January 2027 |
TARIC data as of 25 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 10% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 5% reduced rate -
Cyprus 5% reduced rate -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 5.5% reduced rate -
Germany 7% reduced rate -
Greece 13% reduced rate -
Hungary 5% reduced rate -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 0% reduced rate -
Netherlands 21% -
Poland 5% reduced rate -
Portugal 23% -
Romania 11% reduced rate -
Slovakia 5% / 19% reduced rate -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 6% reduced rate
TEDB · 25 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 16% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye agreement | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | 4.8% |
EU: imports by month · HS 0301.99
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €1.2m | 52.8% | -13.1% |
 Türkiye | €313k | 13.7% | +644.8% |
 Iceland | €270k | 11.8% | +58.4% |
 Israel | €246k | 10.7% | -5.3% |
 Canada | €104k | 4.6% | -66.8% |
 Norway | €92k | 4% | +51.7% |
 Australia | €33k | 1.5% | +95.6% |
 Thailand | €18k | 0.8% | +225.4% |
Same subheading in other tariffs
0301.99 Live fish, other live fish, other
UK 2% – 16% Third-country duty 13 tariff lines · average 13.2% Türkiye Free – 30% Third-country duty 5 tariff lines · average 12% 
USA Free General (MFN) 1 tariff line Canada Free Third-country duty 2 tariff lines 
Mexico 15% Third-country duty 1 tariff line 
Brazil Free – 9% Third-country duty 6 tariff lines · average 4.5% 
Argentina Free – 9% Third-country duty 12 tariff lines · average 6.8% 
Peru Free Third-country duty 3 tariff lines 
New Zealand Free Third-country duty 2 tariff lines 
Japan Free – 10% Third-country duty 7 tariff lines · average 2.4% 
Taiwan Free – 20% Third-country duty 42 tariff lines · average 9.6% · 1× specific or compound duty 
GCC Free Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 2 tariff lines · 1× specific or compound duty Norway Free Third-country duty 7 tariff lines 
North Macedonia Free Third-country duty 4 tariff lines · 1× specific or compound duty 
Nigeria 5% – 10% Third-country duty 2 tariff lines · average 7.5% EU lines: 0301.99
- 0301 99 11Pacific 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)
- 0301 99 17Live fish, other live fish, other, freshwater fish, other
- 0301 99 85Live fish, other live fish, other, other
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
General
1. Fish and crustaceans, molluscs and other aquatic invertebrates which have been deep-frozen are classified in the same way as fish and crustaceans, molluscs and other aquatic invertebrates which have been frozen.
2. Simple scalding (blanching), consisting of a light heat treatment which does not entail cooking as such does not affect the classification. It is often used before freezing, particularly for tunny fish and the flesh of crustaceans or molluscs.
3. The following are excluded from Chapter 3:
(a) fish maws (air bladders), raw, dried or salted, unfit for human consumption (heading 0511);
(b) lightly salted fish, dried or smoked and steeped in a vegetable oil in order to ensure provisional preservation — products known as ‘semi-preserved’ — (heading 1604);
(c) fish, simply pickled in oil or vinegar, whether or not further prepared (heading 1604);
(d) molluscs which have undergone heat treatment that is sufficient to bring about the coagulation of their proteins (heading 1605).
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | 16% | — |
| 2025 | unchanged | 16% | — |
| 2024 | unchanged | 16% | — |
| 2023 | unchanged | 16% | — |
| 2022 | unchanged | 16% | — |
| 2021 | unchanged | 16% | — |
| 2020 | unchanged | 16% | — |
| 2019 | Other | 16% | — |
In the EU Combined Nomenclature, 0301 99 85 is one of 3 lines under subheading 0301.99, live fish, other live fish, other.
The third-country duty is 16%, and quantities are declared in —.
Goods from 135 countries can enter the EU at a preferential rate instead of the standard 16%; 132 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported goods of subheading 0301.99 worth €2.3m (up 1% on the year before), at an average of €26.83 per kg; United Kingdom supplied 53%, followed by Türkiye.
For the same subheading, the UK duty is 2%–16%, the Türkiye duty is 0%–30%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 0%–9%, the Argentina duty is 0%–9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–10%, the Taiwan duty is 0%–20%, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%–10%.
EU member states imported goods of subheading 0301.99 worth US$222m in 2024; the largest supplier from outside the EU was Iceland, and the United Kingdom ranked 2nd with US$1m.
Questions and answers
What is the EU import duty for CN code 0301 99 85?
The third-country duty in the EU Combined Nomenclature is 16%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0301 99 85?
135 countries have a preferential rate on this line, 132 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 0301.99 as a whole, the largest supplier from outside the EU in 2024 was Iceland (US$6m), followed by the United Kingdom.
Typical products
Everyday names, not part of the legal text.