EU Combined Nomenclature · CN code · HS 0304.99
0304 99 21: Fish fillets and other fish meat: other, frozen, other, other, freshwater fish
Other frozen fish meat
Not declarable on its own: use one of its 6 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:
- Other, frozen:
- 0304 99 Other:
- Other:
- 0304 99 21 Freshwater fish
What you pay
Importing into EU
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 3
- 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 6
- 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
- Import controlImport control - CITES
- Only for
- 0304 99 21 90 Other
- Applies to goods from
- all countries
- Legal act
- Regulation 0966/23
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 0304 99 21 11 | Of trout (Oncorhynchus mykiss) |
| 0304 99 21 12 | Of trout (Salmo trutta, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae) |
| 0304 99 21 13 | Of Atlantic salmon (Salmo salar) |
| 0304 99 21 15 | Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus) and Danube salmon (Hucho hucho) |
| 0304 99 21 20 | Of trout (Oncorhynchus apache and Oncorhynchus chrysogaster) |
| 0304 99 21 90 | Other |
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.0671 | Faroe Islands | Free | 1 January 2026 – 31 December 2026 | 700,000 kg | 700,000 kg | Open |
| 09.0871 | Norway | Free | 1 May 2026 – 30 April 2027 | 7,560,000 kg | 6,467,724 kg | Open |
| 09.1500 | Albania | Free | 1 January 2026 – 31 December 2026 | 50,000 kg | 0 kg | Exhausted |
| 09.1506 | Kosovo | Free | 1 January 2026 – 31 December 2026 | 15,000 kg | 15,000 kg | Open |
| 09.1516 | Montenegro | Free | 1 January 2026 – 31 December 2026 | 20,000 kg | 20,000 kg | Open |
| 09.1545 | Serbia | Free | 1 January 2026 – 31 December 2026 | 15,000 kg | 15,000 kg | Open |
| 09.1594 | Bosnia and Herzegovina | Free | 1 January 2026 – 31 December 2026 | 500,000 kg | 0 kg | Exhausted |
Balances from the Commission’s weekly quota report of 23 October 2026.
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 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 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 · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% |
| 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–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | 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–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–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–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 | 4.5% |
EU: imports by month · HS 0304.99
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Norway | €36.8m | 24.4% | +2.6% |
 Iceland | €28.5m | 18.9% | -5.7% |
 United Kingdom | €20.2m | 13.4% | +16.8% |
 Faroe Islands | €15.4m | 10.2% | -19.8% |
 Chile | €12.6m | 8.4% | -37.8% |
 China | €12.3m | 8.1% | +17% |
 Vietnam | €6.9m | 4.6% | +8.3% |
 India | €6.4m | 4.3% | +76.6% |
Same subheading in other tariffs
0304.99 Fish fillets and other fish meat: other, frozen, other
UK 6% – 14% Third-country duty 25 tariff lines · average 8.5% 
Türkiye Free – 30% Third-country duty 8 tariff lines · average 26.3% 
USA Free – 6% General (MFN) 2 tariff lines · average 3% 
Canada Free Third-country duty 5 tariff lines 
Mexico 15% Third-country duty 5 tariff lines 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 16 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 3 tariff lines 
Japan 2% – 10% Third-country duty 9 tariff lines · average 4.3% 
Taiwan 10% – 24% Third-country duty 10 tariff lines · average 21.2% 
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 7 tariff lines 
North Macedonia Free – 15% Third-country duty 8 tariff lines · average 1.9% 
Nigeria 20% Third-country duty 1 tariff line EU lines: 0304.99
- 0304 99 10Fish fillets and other fish meat: other, frozen, other, surimi
- 0304 99 21Fish fillets and other fish meat: other, frozen, other, other, freshwater fish
- 0304 99 23Herrings (Clupea harengus, Clupea pallasii)
- 0304 99 29Fish fillets and other fish meat: other, frozen, other, other, other, redfish (Sebastes spp.)
- 0304 99 55Fish fillets and other fish meat: other, frozen, other, other, other, megrim (Lepidorhombus spp.)
- 0304 99 61Ray's bream (Brama spp.)
- 0304 99 65Fish fillets and other fish meat: other, frozen, other, other, other, monkfish (Lophius spp.)
- 0304 99 99Fish fillets and other fish meat: other, frozen, other, other, other, other
Binding rulings for similar goods
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.
- N326844 U.S. CBP
The Tariff Classification of Frozen Ground Tuna from Indonesia
- N317712 U.S. CBP
The tariff classification of Frozen Tuna Meat from Vietnam, Thailand, Indonesia, Sri Lanka and the Marshall Islands.
- N279548 U.S. CBP
The tariff classification of Frozen Tuna Cubes from China and Thailand
-
The tariff classification of Frozen Fish Collar from Japan
- 600011116 HMRC
Raw Bluefin Frozen Tuna For human consumption Raw Bluefin Frozen Tuna, that has been cut into a rectangular block and vacuum packed.
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.
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 | Freshwater fish | 8% | — |
| 2025 | unchanged | 8% | — |
| 2024 | unchanged | 8% | — |
| 2023 | unchanged | 8% | — |
| 2022 | unchanged | 8% | — |
| 2021 | unchanged | 8% | — |
| 2020 | unchanged | 8% | — |
| 2019 | Freshwater fish | 8% | — |
CN code 0304 99 21 is a line of the EU Combined Nomenclature under HS subheading 0304.99 (fish fillets and other fish meat: other, frozen, other).
The third-country duty is 8%, and quantities are declared in —.
131 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 8%.
Imports of other frozen fish meat (HS 0304.99) into the EU came to €150.5m between September 2025 and August 2026 (down 6% on the year before); Norway supplied 24%, followed by Iceland.
For the same subheading, the UK duty is 6%–14%, the Türkiye duty is 0%–30%, the US duty is 0%–6%, 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 2%–10%, the Taiwan duty is 10%–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 0304.99 worth US$370m in 2024; the largest supplier from outside the EU was Norway, and the United Kingdom ranked 5th with US$21m.
Questions and answers
What is the EU import duty for CN code 0304 99 21?
The third-country duty in the EU Combined Nomenclature is 8%; 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 99 21?
141 countries have a preferential rate on this line, 131 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 0304.99 as a whole, the largest supplier from outside the EU in 2024 was Norway (US$64m), followed by the United States.