0303 99 00: Livers, roes, milt, fish fins, heads, tails, maws and other: other

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

Tariff quotas

Balances from the Commission’s weekly quota report of 23 October 2026.

Export measures 3

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

TARIC data as of 26 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 · 26 October 2026

Preferential rates by country

EU: imports by month · HS 0303.99

last 12 months€28.6m+2.1% · previous 12 months

Average import price€2.75 per kg

Preferential rate92%

Main suppliers, last 12 months

Country	Value	Share	Change
Greenland	€22.2m	77.5%	+2.5%
Iceland	€1.8m	6.2%	-1.3%
Norway	€1.1m	4%	-49.7%
China	€1.1m	3.7%	—
United Kingdom	€399k	1.4%	+132.5%
Canada	€391k	1.4%	+31.4%
Vietnam	€357k	1.2%	+90.7%
Namibia	€311k	1.1%	+29.7%

Same subheading in other tariffs

0303.99 Livers, roes, milt, fish fins, heads, tails, maws and other: other

UK 10% Third-country duty 20 tariff lines Türkiye 30% Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line Mexico Free – 15% Third-country duty 4 tariff lines · average 10% Brazil 9% Third-country duty 3 tariff lines Argentina 9% Third-country duty 37 tariff lines Peru Free Third-country duty 1 tariff line New Zealand Free Third-country duty 1 tariff line Japan Free – 10% Third-country duty 8 tariff lines · average 4.2% Taiwan 12.5% – 17.5% Third-country duty 7 tariff lines · average 13.9% GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 5 tariff lines North Macedonia Free Third-country duty 1 tariff line Nigeria 20% Third-country duty 1 tariff line

Legal notes

Chapter notes: Chapter 03 →

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.

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.

Code history

Since 2017; before, these goods were classified under 0303 90 90.

Questions and answers

Typical products

• fish offal

Everyday names, not part of the legal text.