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FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES›Fish, frozen, excluding fish fillets and other fish meat of heading 0304›Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303 91 to 0303 99 - Herrings (Clupea harengus, Clupea pallasii)›Śledzie (Clupea harengus, Clupea pallasii), zamrożone, z wyłączeniem jadalnych odpadków rybnych objętych podpozycjami od 0303 91 do 0303 99

For processing

Standard EU duty
15%
VAT
5%
Additional duties / sanctions
0 rules
Docs required
36 docs
C099C122C124C125C673Y927+30
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty15%-R1926/25
Preferences
AD 0%AL 0%ALLTC 0%BA 0%CA 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 11.5%GSP+ 0%IL 0%IS 0%IS 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NO 0%NO 0%NO 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
TM595The tariff quotas shall apply to products intended to undergo any operation, except where they are intended to undergo exclusively one or more of the following operations: cleaning, gutting, tailing, heading, cutting, sampling, sorting, labelling, packing, chilling, freezing, deep freezing, thawing and separation. However, the tariff quotas shall apply to products intended to undergo the following cutting operations: dicing, filleting, production of flaps, cutting of frozen blocks or splitting of frozen interleaved fillet blocks. The tariff quotas do not apply for products intended to undergo operations qualifying for the tariff quotas where such operations are carried out at retail or catering level. The concession on the customs duties within the tariff quotas shall apply only to fish intended for human consumption
EU001The relief from or reduction of customs duties shall be subject to the conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10. 10. 2013, p. 1)).
5

Binding Tariff Information

BTI classification examples

SEgold25-06522

Frozen Atlantic salmon backbones

mięso i kości rybie (łosoś atlantycki)GRI 1GRI 6
DEgold005/24-1

Raw frozen Japanese amberjack fish with skin and bones

mięso ryby Seriola quinqueradiataGRI 1GRI 5bGRI 6
DEgold109/24-1

Frozen raw yellowtail amberjack fish with skin and bones

mięso ryby Seriola lalandiGRI 1GRI 5bGRI 6
FRgold25-02859

Frozen skate wing, peeled, trimmed

mięso płaszczki (skrzydło)GRI 1GRI 5bGRI 6
PTgold-IPV-009

Frozen soaked cod cuts

mięso dorsza (gadus morhua)GRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "For processing" and see the full import cost.Excise Duty CalculatorCheck if your goods are subject to excise duty and calculate the tax amount.Import Profitability CalculatorCheck the import profitability of "For processing" with all costs included.