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CN 0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

263 lines EU TARIC, EU Combined Nomenclature (CN) & TARIC – extraction 01-10-2026

CodeDescriptionUnitThird-country dutySource
Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
0304 31 00 00Tilapias (Oreochromis spp.)9%TARIC
0304 32Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)TARIC
0304 32 00 10Pangasius (Pangasius spp.)9%TARIC
0304 32 00 90Other9%TARIC
0304 33 00 00Nile perch (Lates niloticus)9%TARIC
0304 39OtherTARIC
0304 39 00 10Eels (Anguilla spp.)9%TARIC
0304 39 00 20Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)9%TARIC
0304 39 00 90Other9%TARIC
Fresh or chilled fillets of other fish
0304 41Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)TARIC
0304 41 00 10Atlantic salmon (Salmo salar)2%TARIC
0304 41 00 90Other2%TARIC
0304 42Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)TARIC
0304 42 10 00Of the species Oncorhynchus mykiss, weighing more than 400 g each12%TARIC
0304 42 50 00Of the species Oncorhynchus apache or Oncorhynchus chrysogaster9%TARIC
0304 42 90OtherTARIC
0304 42 90 10Of the species Oncorhynchus mykiss12%TARIC
0304 42 90 90Other12%TARIC
0304 43Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)TARIC
0304 43 00 10Of lesser or Greenland halibut (Reinhardtius hippoglossoides) and of Atlantic halibut (Hippoglossus hippoglossus)18%TARIC
0304 43 00 90Other18%TARIC
0304 44Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and MuraenolepididaeTARIC
0304 44 10Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida)TARIC
0304 44 10 10Of the species Gadus morhua18%TARIC
0304 44 10 90Other18%TARIC
0304 44 30 00Coalfish (Pollachius virens)18%TARIC
0304 44 90OtherTARIC
0304 44 90 10Haddock (Melanogrammus aeglefinus)18%TARIC
0304 44 90 90Other18%TARIC
0304 45 00 00Swordfish (Xiphias gladius)18%TARIC
0304 46 00 00Toothfish (Dissostichus spp.)18%TARIC
0304 47Dogfish and other sharksTARIC
0304 47 10 00Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)18%TARIC
0304 47 20 00Porbeagle shark (Lamna nasus)18%TARIC
0304 47 30 00Blue shark (Prionace glauca)18%TARIC
0304 47 90 00Other18%TARIC
0304 48 00 00Rays and skates (Rajidae)18%TARIC
0304 49OtherTARIC
0304 49 10 00Freshwater fish9%TARIC
Other
0304 49 50 00Redfish (Sebastes spp.)18%TARIC
0304 49 90OtherTARIC
0304 49 90 10Herrings18%TARIC
0304 49 90 20Mackerel18%TARIC
0304 49 90 30Bluefin tuna (Thunnus thynnus)18%TARIC
0304 49 90 40Atlantic bigeye tuna (Thunnus obesus)18%TARIC
0304 49 90 50Gilt-head sea bream (Sparus aurata)18%TARIC
0304 49 90 60Sea bream (Dentex dentex and Pagellus spp.)18%TARIC
0304 49 90 70European sea bass (Dicentrarchus labrax)18%TARIC
0304 49 90 90Other18%TARIC
Other, fresh or chilled
0304 51Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)TARIC
0304 51 00 10Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)8%TARIC
0304 51 00 90Other8%TARIC
0304 52SalmonidaeTARIC
0304 52 00 10Trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster8%TARIC
0304 52 00 90Other8%TARIC
0304 53Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and MuraenolepididaeTARIC
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and fish of the species Boreogadus saida
0304 53 00 11Of the species Gadus morhua15%TARIC
0304 53 00 19Other15%TARIC
0304 53 00 20Coalfish (Pollachius virens)15%TARIC
Haddock (Melanogrammus aeglefinus)
0304 53 00 31For processing15%TARIC
0304 53 00 39Other15%TARIC
0304 53 00 90Other15%TARIC
0304 54 00 00Swordfish (Xiphias gladius)15%TARIC
0304 55 00 00Toothfish (Dissostichus spp.)15%TARIC
0304 56Dogfish and other sharksTARIC
0304 56 10 00Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)15%TARIC
0304 56 20 00Porbeagle shark (Lamna nasus)15%TARIC
0304 56 30 00Blue shark (Prionace glauca)15%TARIC
0304 56 90 00Other15%TARIC
0304 57 00 00Rays and skates (Rajidae)15%TARIC
0304 59OtherTARIC
0304 59 10 00Freshwater fish8%TARIC
Other
0304 59 50 00Flaps of herring15%TARIC
0304 59 90OtherTARIC
0304 59 90 10Herrings15%TARIC
0304 59 90 15Atlantic bluefin tuna (Thunnus thynnus)15%TARIC
0304 59 90 20Bigeye tuna (Thunnus obesus)15%TARIC
0304 59 90 30Lesser or Greenland halibut (Reinhardtius hippoglossoides)15%TARIC
0304 59 90 35Atlantic halibut (Hippoglossus hippoglossus)15%TARIC
0304 59 90 40Sea bream (Dentex dentex, Pagellus spp.)15%TARIC
0304 59 90 45European sea bass (Dicentrarchus labrax)15%TARIC
0304 59 90 50Redfish (Sebastes spp.)15%TARIC
0304 59 90 55Bogue (Boops boops)15%TARIC
0304 59 90 65Gilt-head sea bream (Sparus aurata)15%TARIC
0304 59 90 90Other15%TARIC
Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
0304 61Tilapias (Oreochromis spp.)TARIC
0304 61 00 10For processing9%TARIC
0304 61 00 90Other9%TARIC
0304 62 00 00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)9%TARIC
0304 63 00 00Nile perch (Lates niloticus)9%TARIC
0304 69OtherTARIC
0304 69 00 10Eels (Anguilla spp.)9%TARIC
0304 69 00 20Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)9%TARIC
0304 69 00 90Other9%TARIC
Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
0304 71Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)TARIC
0304 71 10Cod of the species Gadus macrocephalusTARIC
0304 71 10 10For processing7.5%TARIC
0304 71 10 90Other7.5%TARIC
0304 71 90OtherTARIC
Cod of the species Gadus morhua
0304 71 90 10For processing7.5%TARIC
0304 71 90 30Other7.5%TARIC
0304 71 90 90Cod of the species Gadus ogac7.5%TARIC
0304 72 00 00Haddock (Melanogrammus aeglefinus)7.5%TARIC
0304 73 00 00Coalfish (Pollachius virens)7.5%TARIC
0304 74Hake (Merluccius spp., Urophycis spp.)TARIC
Hake of the genus Merluccius
0304 74 11 00Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)7.5%TARIC
0304 74 15Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)TARIC
0304 74 15 10For processing7.5%TARIC
0304 74 15 90Other7.5%TARIC
0304 74 19OtherTARIC
0304 74 19 10North Pacific hake (Merluccius productus), for processing6.1%TARIC
0304 74 19 90Other6.1%TARIC
0304 74 90 00Hake of the genus Urophycis7.5%TARIC
0304 75Alaska Pollock (Theragra chalcogramma)TARIC
0304 75 00 10For processing13.7%TARIC
0304 75 00 90Other13.7%TARIC
0304 79OtherTARIC
0304 79 10 00Polar cod (Boreogadus saida)7.5%TARIC
0304 79 30 00Whiting (Merlangius merlangus)7.5%TARIC
0304 79 50Blue grenadier (Macruronus novaezelandiae)TARIC
0304 79 50 10For processing7.5%TARIC
0304 79 50 90Other7.5%TARIC
0304 79 80 00Ling (Molva spp.)7.5%TARIC
0304 79 90OtherTARIC
Fish of the genus Macruronus, other than blue grenadier (Macruronus novaezelandiae) mentioned in subheading 0304 79 50
Patagonian grenadier (Macruronus magellanicus)
0304 79 90 11For processing15%TARIC
0304 79 90 13Other15%TARIC
0304 79 90 21Other15%TARIC
0304 79 90 90Other15%TARIC
Frozen fillets of other fish
0304 81Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)TARIC
0304 81 00 10Atlantic salmon (Salmo salar)2%TARIC
0304 81 00 20Of the species Oncorhynchus nerka (sockeye salmon (red salmon)), Oncorhynchus kisutch, Oncorhynchus keta and Oncorhynchus tschawytscha, for processing2%TARIC
0304 81 00 90Other2%TARIC
0304 82Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)TARIC
0304 82 10 00Of the species Oncorhynchus mykiss, weighing more than 400 g each12%TARIC
0304 82 50 00Of the species Oncorhynchus apache or Oncorhynchus chrysogaster9%TARIC
0304 82 90OtherTARIC
0304 82 90 10Of the species Oncorhynchus mykiss12%TARIC
0304 82 90 90Other12%TARIC
0304 83Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)TARIC
0304 83 10 00Plaice (Pleuronectes platessa)7.5%TARIC
0304 83 30 00Flounder (Platichthys flesus)7.5%TARIC
0304 83 50 00Megrim (Lepidorhombus spp.)15%TARIC
0304 83 90OtherTARIC
Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
0304 83 90 11Reinhardtius hippoglossoides15%TARIC
0304 83 90 19Other15%TARIC
Flat fish (Limanda aspera, Lepidopsetta bilineata, Pleuronectes quadrituberculatus, Limanda ferruginea, Lepidopsetta polyxystra)
0304 83 90 21For processing15%TARIC
0304 83 90 29Other15%TARIC
0304 83 90 90Other15%TARIC
0304 84 00 00Swordfish (Xiphias gladius)7.5%TARIC
0304 85 00 00Toothfish (Dissostichus spp.)15%TARIC
0304 86 00 00Herrings (Clupea harengus, Clupea pallasii)15%TARIC
0304 87Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)TARIC
0304 87 00 10Atlantic bluefin tuna (Thunnus thynnus)18%TARIC
0304 87 00 20Bigeye tuna (Thunnus obesus)18%TARIC
0304 87 00 90Other18%TARIC
0304 88Dogfish, other sharks, rays and skates (Rajidae)TARIC
Dogfish and other sharks
0304 88 11 00Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)7.5%TARIC
0304 88 15 00Porbeagle shark (Lamna nasus)7.5%TARIC
0304 88 18 00Blue shark (Prionace glauca)7.5%TARIC
0304 88 22 00Shortfin Mako shark (Isurus Oxyrinchus)7.5%TARIC
0304 88 29 00Other7.5%TARIC
0304 88 90 00Rays and skates (Rajidae)15%TARIC
0304 89OtherTARIC
0304 89 10 00Freshwater fish9%TARIC
Other
Redfish (Sebastes spp.)
0304 89 21 00Of the species Sebastes marinus7.5%TARIC
0304 89 29OtherTARIC
0304 89 29 10Of the species Sebastes mentella7.5%TARIC
0304 89 29 90Other7.5%TARIC
0304 89 30 00Fish of the genus Euthynnus18%TARIC
Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor
0304 89 41 00Mackerel of the species Scomber australasicus15%TARIC
0304 89 49OtherTARIC
0304 89 49 10Mackerel of the species Scomber scombrus15%TARIC
Mackerel of the species Scomber japonicus
0304 89 49 20For processing15%TARIC
0304 89 49 29Other15%TARIC
0304 89 49 90Fish of the species Orcynopsis unicolor15%TARIC
0304 89 60 00Monkfish (Lophius spp.)15%TARIC
0304 89 90OtherTARIC
0304 89 90 10Of the species Allocyttus spp. and Pseudocyttus maculatus15%TARIC
0304 89 90 20Ray's bream (Brama spp.)15%TARIC
0304 89 90 30Sea bream (Dentex dentex, Pagellus spp.)15%TARIC
0304 89 90 40European sea bass (Dicentrarchus labrax)15%TARIC
0304 89 90 50Bogue (Boops boops)15%TARIC
0304 89 90 60Gilt-head sea bream (Sparus aurata)15%TARIC
0304 89 90 90Other15%TARIC
Other, frozen
0304 91 00 00Swordfish (Xiphias gladius)7.5%TARIC
0304 92 00 00Toothfish (Dissostichus spp.)7.5%TARIC
0304 93Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)TARIC
0304 93 10SurimiTARIC
0304 93 10 10For processing14.2%TARIC
0304 93 10 90Other14.2%TARIC
0304 93 90OtherTARIC
0304 93 90 10Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)8%TARIC
0304 93 90 90Other8%TARIC
0304 94Alaska Pollock (Theragra chalcogramma)TARIC
0304 94 10SurimiTARIC
0304 94 10 10For processing14.2%TARIC
0304 94 10 90Other14.2%TARIC
0304 94 90OtherTARIC
0304 94 90 10For processing7.5%TARIC
0304 94 90 90Other7.5%TARIC
0304 95Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)TARIC
0304 95 10SurimiTARIC
0304 95 10 10For processing14.2%TARIC
0304 95 10 90Other14.2%TARIC
Other
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida)
0304 95 21Cod of the species Gadus macrocephalusTARIC
0304 95 21 10For processing7.5%TARIC
0304 95 21 90Other7.5%TARIC
0304 95 25Cod of the species Gadus morhuaTARIC
0304 95 25 10For processing7.5%TARIC
0304 95 25 90Other7.5%TARIC
0304 95 29 00Other7.5%TARIC
0304 95 30 00Haddock (Melanogrammus aeglefinus)7.5%TARIC
0304 95 40 00Coalfish (Pollachius virens)7.5%TARIC
0304 95 50Hake of the genus MerlucciusTARIC
0304 95 50 10Hake (Merluccius productus) for processing7.5%TARIC
0304 95 50 20Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi) for processing7.5%TARIC
0304 95 50 90Other7.5%TARIC
0304 95 60 00Blue whiting (Micromesistius poutassou)7.5%TARIC
0304 95 90OtherTARIC
Fish of the genus Macruronus spp.
Blue grenadier (Macruronus novaezelandiae)
0304 95 90 11For processing7.5%TARIC
0304 95 90 13Other7.5%TARIC
Patagonian grenadier (Macruronus magellanicus)
0304 95 90 14For processing7.5%TARIC
0304 95 90 15Other7.5%TARIC
Other
0304 95 90 17For processing7.5%TARIC
0304 95 90 19Other7.5%TARIC
0304 95 90 30Hake of the genus Urophycis spp.7.5%TARIC
0304 95 90 90Other7.5%TARIC
0304 96Dogfish and other sharksTARIC
0304 96 10 00Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)7.5%TARIC
0304 96 20 00Porbeagle shark (Lamna nasus)7.5%TARIC
0304 96 30 00Blue shark (Prionace glauca)7.5%TARIC
0304 96 90 00Other7.5%TARIC
0304 97 00 00Rays and skates (Rajidae)7.5%TARIC
0304 99OtherTARIC
0304 99 10SurimiTARIC
0304 99 10 10For processing14.2%TARIC
0304 99 10 90Other14.2%TARIC
Other
0304 99 21Freshwater fishTARIC
Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae); of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
0304 99 21 11Of trout (Oncorhynchus mykiss)8%TARIC
0304 99 21 12Of trout (Salmo trutta, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae)8%TARIC
0304 99 21 13Of Atlantic salmon (Salmo salar)8%TARIC
0304 99 21 15Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus) and Danube salmon (Hucho hucho)8%TARIC
0304 99 21 20Of trout (Oncorhynchus apache and Oncorhynchus chrysogaster)8%TARIC
0304 99 21 90Other8%TARIC
Other
0304 99 23Herrings (Clupea harengus, Clupea pallasii)TARIC
0304 99 23 40Flaps15%TARIC
0304 99 23 90Other15%TARIC
0304 99 29 00Redfish (Sebastes spp.)8%TARIC
0304 99 55 00Megrim (Lepidorhombus spp.)15%TARIC
0304 99 61 00Ray's bream (Brama spp.)15%TARIC
0304 99 65 00Monkfish (Lophius spp.)7.5%TARIC
0304 99 99OtherTARIC
Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
Flaps
0304 99 99 12Of Scomber japonicus, for processing7.5%TARIC
0304 99 99 18Other7.5%TARIC
0304 99 99 19Other7.5%TARIC
0304 99 99 20Sea bream (Dentex dentex, Pagellus spp.)7.5%TARIC
0304 99 99 25Of gilt-head sea breams (Sparus aurata)7.5%TARIC
0304 99 99 40Of bluefin tuna (Thunnus thynnus)7.5%TARIC
0304 99 99 50Of Atlantic bigeye tuna (Thunnus obesus)7.5%TARIC
Of flatfish (Limanda aspera, Lepidopsetta bilineata, Pleuronectes quadrituberculatus, Limanda ferruginea, Lepidopsetta polyxystra)
0304 99 99 65For processing7.5%TARIC
0304 99 99 69Other7.5%TARIC
0304 99 99 70European sea bass (Dicentrarchus labrax)7.5%TARIC
0304 99 99 90Other7.5%TARIC

The table scrolls sideways.

Source: European Commission (DG TAXUD), TARIC and Combined Nomenclature data as extracted on 1 October 2026. Heading 0304 in the TARIC consultation

Only the third-country duty is shown. Not shown: tariff preferences, quotas, suspensions, anti-dumping and other additional duties, import controls and the legal notes. The TARIC consultation lists the measures of each code.

This page is general information, not legal advice and not a classification decision. Tariff texts and rates change: check the publisher's current schedule, and ask the customs authority for a binding ruling where the answer matters.

All headings of chapter 03: FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES