all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
Legal act
Regulation 0632/21
Documents
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))
Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
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
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlImport control - CITES
Applies to goods from
all countries
Legal act
Regulation 0966/23
Documents
C400 Presentation of the required " CITES" certificate
Y900 Declared goods do not belong to the Washington Convention (CITES)
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
Documents
C673 Importer Declaration or Re-export Certificate, as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC) 1010/2009
Y927 The declared goods are not concerned by Council Regulation (EC) No. 1005/2008
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
Documents
C644 Certificate of inspection for organic products
Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0692/14
Documents
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
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
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 3
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
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.
Austria10% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece13% reduced rate
Hungary5% reduced rate
Ireland23%
Italy10% reduced rate
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland5% reduced rate
Portugal6% reduced rate
Romania11% reduced rate
Slovakia5% / 19% reduced rate
Slovenia9.5% reduced rate
Spain10% reduced rate
Sweden6% reduced rate
TEDB · 25 October 2026
EU: imports by month · HS 0302.74
last 12 months€776+65.8% · previous 12 months
Average import price€38.80 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
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.
0302 74 00 · Eels (Anguilla spp.)
For the purposes of this subheading, the term ‘eels’ is to be taken to apply only to eels properly so-called (Anguilla spp.), including the European eel (Anguilla anguilla) in its two forms (the large-headed eel and the pointed-nosed or long-snouted eel), the American eel (Anguilla rostrata), the Japanese eel (Anguilla japonica) and the Australian eel (Anguilla australis).
Consequently, fish which are wrongly called eels such as conger-eels, also known as ‘sea-eels’ (Conger conger), moray or murry, also known as ‘moray eels’ (Muraena helena) and sand-eels or lance (Ammodytes spp.) are excluded from this subheading and fall in subheading 0302 89 90.
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).
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
Eels (Anguilla spp.)
Free
—
2025
unchanged
Free
—
2024
unchanged
Free
—
2023
unchanged
Free
—
2022
unchanged
Free
—
2021
unchanged
Free
—
2020
unchanged
Free
—
2019
Eels (Anguilla spp.)
Free
—
CN code 0302 74 00 is a line of the EU Combined Nomenclature under HS subheading 0302.74 (tilapias: eels (Anguilla spp.)).
The third-country duty is free, and quantities are declared in —.
Imports of goods of subheading 0302.74 into the EU came to €776 between September 2025 and August 2026 (up 66% on the year before); New Zealand supplied 100%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is 30%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 3.5%, the Taiwan duty is 15%, the GCC duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 0302.74 worth US$4m in 2024; the largest supplier from outside the EU was the United States.
Questions and answers
What is the EU import duty for CN code 0302 74 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 0302.74 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$671k).
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EU Combined Nomenclature · CN code · 
New Zealand
China
United Kingdom
Türkiye
USA
Canada
Mexico
Brazil
Argentina
Peru
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria