EU Combined Nomenclature · CN code · HS 0304.49
Not declarable on its own: use one of its 8 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 0304 49 90 10 | Herrings |
| 0304 49 90 20 | Mackerel |
| 0304 49 90 30 | Bluefin tuna (Thunnus thynnus) |
| 0304 49 90 40 | Atlantic bigeye tuna (Thunnus obesus) |
| 0304 49 90 50 | Gilt-head sea bream (Sparus aurata) |
| 0304 49 90 60 | Sea bream (Dentex dentex and Pagellus spp.) |
| 0304 49 90 70 | European sea bass (Dicentrarchus labrax) |
| 0304 49 90 90 | Other |
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.0728 | Norway | Free | 1 January 2026 – 31 December 2026 | 180,000 kg | 0 kg | Exhausted |
| 09.0794 | Iceland | Free | 1 January 2026 – 31 December 2026 | 250,000 kg | 0 kg | Exhausted |
| 09.0835 | Iceland | Free | 1 May 2026 – 30 April 2027 | 11,550,000 kg | 7,349,473 kg | Open |
| 09.0862 | Norway | Free | 1 May 2026 – 30 April 2027 | 136,500,000 kg | 133,262,317 kg | Open |
| 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.
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Restriction on export | All third countries | Regulation 2833/23 | 9 January 2024 |
| 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 | Cameroon, Cambodia, Comoros, Trinidad & Tobago, St Vincent & the Grenadines | Regulation 1005/08 | 11 December 2013 – 9 January 2027 |
| Control on illegal, unreported and unregulated fishing · 0304 49 90 10, 0304 49 90 20, 0304 49 90 40, 0304 49 90 50, 0304 49 90 60, 0304 49 90 70, 0304 49 90 90 | ERGA OMNES (except Cameroon, Cambodia, Comoros, Trinidad & Tobago, St Vincent & the Grenadines) | Regulation 1005/08 | 10 January 2026 |
TARIC data as of 24 October 2026
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 0% reduced rate 
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 5% / 19% reduced rate 
Slovenia 9.5% reduced rate 
Spain 10% reduced rate 
Sweden 6% reduced rate TEDB · 24 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 18% |
| 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–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Iceland agreementQuota | Iceland | 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–Norway agreementQuota | Norway | 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 |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 6 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 14.5% |
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | €251.4m | 62.3% | +24.4% |
 Sri Lanka | €62.3m | 15.4% | -1.1% |
 Iceland | €36.6m | 9.1% | +15.7% |
 Maldives | €13.8m | 3.4% | +17.2% |
 United Kingdom | €10.4m | 2.6% | +37.5% |
 Indonesia | €8.7m | 2.1% | -5.8% |
 Philippines | €7.8m | 1.9% | -28.4% |
 Senegal | €2.4m | 0.6% | +0.5% |
0304.49 Fresh or chilled fillets of other fish: other
UK 8% – 18% Third-country duty 10 tariff lines · average 17% Türkiye 30% Third-country duty 4 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 2 tariff lines 
Mexico 15% Third-country duty 4 tariff lines 
Brazil 9% Third-country duty 3 tariff lines 
Argentina 9% Third-country duty 18 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 26 tariff lines 
Japan 3.5% – 10% Third-country duty 4 tariff lines · average 5.1% 
Taiwan 20% – 24% Third-country duty 19 tariff lines · average 23.8% · 1× specific or compound duty 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 2 tariff lines · 1× specific or compound duty 
Norway Free Third-country duty 6 tariff lines 
North Macedonia Free – 15% Third-country duty 3 tariff lines · average 5% 
Nigeria 20% Third-country duty 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification, country of origin, and status under the United States - Korea Free Trade Agreement (UKFTA) of Frozen Tuna Loins.
1. For the purposes of subheadings 03053211 and 03053219, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.
However, frozen cod fillets which have a total salt content by weight of less than 12 % are to be classified under subheadings 03047110 and 03047190, in so far as the actual and lasting preservation depends essentially upon freezing.
2. For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.
The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.
The provisions of the first two paragraphs apply to the following fish:
(a) tuna, of the genus Thunnus, of subheadings 03044990 and 03048700;
(b) swordfish (Xiphias gladius) of subheadings 03044500 and 03048400;
(c) marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 03044990 and 03048990;
(d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Lamnidae) of subheadings 03044720, 03044790, 03048815, 03048822 and 03048829.
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.
See the HS Explanatory Note to heading 0304, first paragraph, (1).
These subheadings also cover fillets cut into pieces, provided that the pieces can be identified as having been obtained from fillets. The species most used for this purpose are trout, salmon, cod, haddock, saithe, redfish (for example, Norway haddock), whiting, hake, gilt head bream or dorade, sole, plaice, turbot, ling, tuna, mackerel, herring and anchovy.
This subheading includes fillets of herring.
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
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 | 18% | — |
| 2025 | unchanged | 18% | — |
| 2024 | unchanged | 18% | — |
| 2023 | unchanged | 18% | — |
| 2022 | unchanged | 18% | — |
| 2021 | unchanged | 18% | — |
| 2020 | unchanged | 18% | — |
| 2019 | Other | 18% | — |
In the EU Combined Nomenclature, 0304 49 90 is one of 3 lines under subheading 0304.49, fresh or chilled fillets of other fish: other.
The third-country duty is 18%, and quantities are declared in —.
Goods from 145 countries can enter the EU at a preferential rate instead of the standard 18%; 135 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 0304.49 worth €403.8m (up 16% on the year before), at an average of €14.18 per kg; Türkiye supplied 62%, followed by Sri Lanka.
For the same subheading, the UK duty is 8%–18%, 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%–10%, the Taiwan duty is 20%–24%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 0304.49 worth US$512m in 2024; the largest supplier from outside the EU was Türkiye, and the United Kingdom ranked 6th with US$8m.
The third-country duty in the EU Combined Nomenclature is 18%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
145 countries have a preferential rate on this line, 135 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.
For subheading 0304.49 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$173m), followed by Sri Lanka.