0303 · Fish, frozen, excluding fish fillets and other fish meat of heading 0304
The provisions of the explanatory notes to the subheadings of heading 0302 apply, mutatis mutandis, to the subheadings of this heading.
EU Combined Nomenclature · CN code · HS 0303.91
0303 91 10
0303 91 10: Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304:
- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
- 0303 91 Livers, roes and milt:
- 0303 91 10 Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 5 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → 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 4
- End-use reliefNon preferential duty under end-use Free
- Applies to goods from
- all countries
- Legal act
- Regulation 1821/16
- 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 5
- 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
- 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.
- 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 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
Export measures 1
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 |
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 25% -
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 10% reduced rate -
Latvia 21% -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 0% reduced rate -
Netherlands 9% reduced rate -
Poland 5% reduced rate -
Portugal 6% reduced rate -
Romania 11% reduced rate -
Slovakia 19% reduced rate -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 6% reduced rate
TEDB · 25 October 2026
Footnotes
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
EU: imports by month · HS 0303.91
last 12 months€76.9m+13.6% · previous 12 months
Average import price€9.24 per kg
Preferential rate55%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €26.3m | 34.3% | +25% |
 Mauritania | €11.8m | 15.3% | +35.1% |
 Iceland | €9.7m | 12.6% | -1.3% |
 Peru | €8m | 10.4% | +48.5% |
 Norway | €6.3m | 8.1% | -8% |
 China | €2.5m | 3.3% | +55.2% |
 Senegal | €1.8m | 2.4% | +199.2% |
 Russia | €1.4m | 1.8% | -70.5% |
Same subheading in other tariffs
UK 10% Third-country duty 5 tariff lines 
Türkiye 30% Third-country duty 2 tariff lines USA Free – 15% General (MFN) 2 tariff lines · average 7.5% 
Canada 3% Third-country duty 2 tariff lines 
Mexico 15% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 2 tariff lines 
Argentina 9% Third-country duty 5 tariff lines Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan 3.5% – 4.2% Third-country duty 3 tariff lines · average 3.9% 
Taiwan 11% – 25% Third-country duty 3 tariff lines · average 15.7% 
GCC 5% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 1 tariff line Norway Free Third-country duty 3 tariff lines 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line EU lines: 0303.91
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 | Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate | Free | — |
Code history
Since 2017; before, these goods were classified under 0303 90 10.
In the EU Combined Nomenclature, 0303 91 10 is one of 2 lines under subheading 0303.91, livers, roes and milt.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 0303.91 worth €76.9m (up 14% on the year before), at an average of €9.24 per kg; United States supplied 34%, followed by Mauritania.
For the same subheading, the UK duty is 10%, the Türkiye duty is 30%, the US duty is 0%–15%, the Canada duty is 3%, 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%–4.2%, the Taiwan duty is 11%–25%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
EU member states imported goods of subheading 0303.91 worth US$107m in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 7th with US$2m.
Questions and answers
What is the EU import duty for CN code 0303 91 10?
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 0303.91 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$13m), followed by Iceland.
Typical products
Everyday names, not part of the legal text.