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 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
Import controlRestriction on entry into free circulation
Only for
0304 87 00 20 Bigeye tuna (Thunnus obesus)
Applies to goods from
all countries
Legal act
Regulation 1984/03
Documents
C040 ICCAT, IOTC or IATTC bigeye tuna statistical document
C043 ICCAT, IOTC or IATTC bigeye tuna re-export certificate
Y910 Bigeye tuna caught by purse seiners and bait boats and destined principally for further processing by tuna canneries
Import controlControl on illegal, unreported and unregulated fishing
Only for
0304 87 00 20 Bigeye tuna (Thunnus obesus)
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
Only for
0304 87 00 90 Other
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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
0304 87 00 10
Atlantic bluefin tuna (Thunnus thynnus)
0304 87 00 20
Bigeye tuna (Thunnus obesus)
0304 87 00 90
Other
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.1602
Cabo Verde
Free
1 January 2026 – 31 December 2026
5,000,000 kg
2,939,328 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
Restriction on export
All third countries
Regulation 2833/23
9 January 2024
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 87 00 20, 0304 87 00 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
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
Ireland0% reduced rate
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 · 24 October 2026
Preferential rates by country
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 more
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.
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. Correction to Ruling Number N306075.
600010493HMRC23 May 2024 – 22 May 2027 · 0304 87 00 90
Raw individually frozen tuna portions, skinless and boneless of the species thunnus albarares. Each portion weighing between 170 – 220gm packed in vac pack bags. Retailed for sale for human consumption.
Legal notes
Additional notes
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.
0304 61 00 to 0304 89 90 · Frozen fillets
See the explanatory note to subheadings 0304 31 00 to 0304 49 90.
These subheadings include deep-frozen blocks or slabs consisting of fillets or pieces of fillets (usually from cod), whether or not mixed with a small amount (not exceeding 20 % by weight) of separate flakes of the same species of fish used merely to fill up spaces in the blocks or slabs. The blocks or slabs are intended to be cut up into smaller pieces (portions, fingers, etc.) which are packed for retail.
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
Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)
18%
—
2025
unchanged
18%
—
2024
unchanged
18%
—
2023
unchanged
18%
—
2022
Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)
18%
—
2021
unchanged
18%
—
2020
unchanged
18%
—
2019
Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)
18%
—
CN code 0304 87 00 is a line of the EU Combined Nomenclature under HS subheading 0304.87 (tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus…).
The third-country duty is 18%, and quantities are declared in —.
137 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 18%.
Imports of frozen tuna fillets and loins (HS 0304.87) into the EU came to €292.9m between September 2025 and August 2026 (down 1% on the year before); South Korea supplied 30%, followed by Ecuador.
For the same subheading, the UK duty is 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%, the Taiwan duty is 20%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
EU member states imported goods of subheading 0304.87 worth US$488.8m in 2024; the largest supplier from outside the EU was South Korea.
Questions and answers
What is the EU import duty for CN code 0304 87 00?
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.
Which countries get a lower rate on 0304 87 00?
149 countries have a preferential rate on this line, 137 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 0304.87 as a whole, the largest supplier from outside the EU in 2024 was South Korea (US$87.8m), followed by Vietnam.
Tarifbase uses Google Analytics and Yandex Metrica cookies to see how the site is used and make it better. Choose “Reject” to turn them off. Privacy policy
EU Combined Nomenclature · CN code · 
South Korea
Ecuador
Vietnam
Indonesia
Mexico
Japan
Fiji
Ghana
UK
Türkiye
USA
Canada
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria