Import trade restrictions for 1604140000 80
This table contains information on trade restrictions for the import of goods into the EU and the EU into third countries. The table contains information on trade restrictions which are imposed due to customs unions, preferences, tariff quotas, customs unions, veterinary controls, third country duties and non-preferential tariff quotas.
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
XS | Serbia XS | 01-01-2026 – 31-12-2026 | 0 % | Preferential tariff quota 143 |
 TR | Türkiye TR | 01-01-1998 | 0 % | Tariff preference 142 |
 PS | Occupied palestinian Territory PS | 01-01-2012 | 0 % | Tariff preference 142 |
2005 | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) 2005 | 01-01-2014 | 0 % | Tariff preference 142 |
2027 | GSP+ (incentive arrangement for sustainable development and good governance) 2027 | 01-01-2014 | 0 % | Tariff preference 142 |
 MD | Moldova, Republic of MD | 01-01-2016 | 0 % | Tariff preference 142 |
 EC | Ecuador EC | 01-01-2017 | 0 % | Tariff preference 142 |
2080 | OCTs (Overseas Countries and Territories) 2080 | 01-01-2021 | 0 % | Tariff preference 142 |
 GH | Ghana GH | 01-01-2027 | 0 % | Tariff preference 142 |
 PE | Peru PE | 01-03-2013 | 0 % | Tariff preference 142 |
 XK | Kosovo XK | 01-04-2016 | 0 % | Tariff preference 142 |
 MK | North Macedonia MK | 01-07-2008 | 0 % | Tariff preference 142 |
 LB | Lebanon LB | 01-07-2008 | 0 % | Tariff preference 142 |
 SM | San Marino SM | 01-07-2008 | 0 % | Customs union duty 106 |
 AD | Andorra AD | 01-07-2008 | 0 % | Tariff preference 142 |
 KR | Korea, Republic of (South Korea) KR | 01-07-2016 | 0 % | Tariff preference 142 |
 KE | Kenya KE | 01-07-2024 | 0 % | Tariff preference 142 |
2200 | Central America 2200 | 01-08-2013 | 0 % | Tariff preference 142 |
 CO | Colombia CO | 01-08-2013 | 0 % | Tariff preference 142 |
 GE | Georgia GE | 01-09-2014 | 0 % | Tariff preference 142 |
 MA | Morocco MA | 01-10-2012 | 0 % | Tariff preference 142 |
 CI | Ivory Coast CI | 02-12-2019 | 0 % | Tariff preference 142 |
2000 | 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. 2000 | 03-10-2025 | 0 % | Tariff preference 142 |
 CM | Cameroon CM | 04-08-2014 | 0 % | Tariff preference 142 |
1035 | SADC EPA 1035 | 10-10-2016 | 0 % | Tariff preference 142 |
 AM | Armenia AM | 10-10-2026 – 11-10-2028 | 0 % | Tariff preference 142 |
1034 | Eastern and Southern Africa States 1034 | 14-05-2012 | 0 % | Tariff preference 142 |
| GH | Ghana GH | 15-12-2016 – 31-12-2026 | 0 % | Tariff preference 142 |
 KP | North Korea (Democratic People’s Republic of Korea) KP | 16-09-2017 | Import prohibition 277 | |
 SB | Solomon Islands SB | 17-05-2020 | 0 % | Tariff preference 142 |
 PG | Papua New Guinea PG | 20-12-2009 | 0 % | Tariff preference 142 |
 FJ | Fiji FJ | 28-07-2014 | 0 % | Tariff preference 142 |
1033 | CARIFORUM 1033 | 29-12-2008 | 0 % | Tariff preference 142 |
 WS | Samoa WS | 31-12-2018 | 0 % | Tariff preference 142 |
 GB | United Kingdom GB | 01-01-2025 | 0 % | Preferential tariff quota 143 |
 JP | Japan JP | 01-02-2020 | 0 % | Tariff preference 142 |
 TN | Tunisia TN | 01-03-1998 | 0 % | Tariff preference 142 |
 DZ | Algeria DZ | 01-09-2005 | 0 % | Tariff preference 142 |
XL | Melilla XL | 26-06-2004 | 0 % | Preferential suspension 141 |
XC | Ceuta XC | 26-06-2004 | 0 % | Preferential suspension 141 |
| GB | United Kingdom GB | 01-01-2021 | 0 % | Tariff preference 142 |
1011 | ERGA OMNES 1011 | 01-11-2026 | 2 EUR | Union handling fee 800 |
1011 | ERGA OMNES 1011 | 01-11-2026 | 3 EUR | Low-value consignment customs duty 107 |
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
1008 | All third countries 1008 | 01-08-2024 | Document required banned without it | Veterinary control 410 |
 EU | European Union EU | 14-11-2023 | Document required banned without it | Veterinary control 410 |
3000 | Non-cooperating countries in fighting illegal, unreported and unregulated fishing 3000 | 11-12-2013 – 09-01-2027 | Document required banned without it | Control on illegal, unreported and unregulated fishing 719 |
1011 | ERGA OMNES 1011 | 01-01-2022 | Document required banned without it | Import control of organic products 750 |
 UA | Ukraine UA | 24-06-2026 | Document required banned without it | Import control 762 |
| UA | Ukraine UA | 24-06-2026 | Document required banned without it | Import control 760 |
Explanation of trade restrictions
Erga Omnes means "for all".
Third countries are countries that are not part of the EU.
GSP means "Generalised System of Preferences".
GSP Plus means "Generalised System of Preferences Plus".
European Economic Area (EEA) means all EU member states and Iceland, Liechtenstein and Norway.
OCTs stands for "Overseas Countries and Territories". They are countries and territories that are not part of the EU. More information
CARIFORUM is a regional economic integration organisation comprising 15 Caribbean Community (CARICOM) countries and the Dominican Republic.
SADC EPA stands for "Southern African Development Community - Economic Partnership Agreement".
Duty means "customs duties".
Estimate the import cost for 160414
Rule of origin (EU-Colombia/Peru/Ecuador Trade Agreement): Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates / or: Manufacture: from animals of Chapter 1, and in which all the materials of Chapter 3 used are wholly obtained
- Customs value €1,000.00
- No third-country duty is recorded for this origin.
- Import VAT 19 % €190.00
- Total €1,190.00
Documents and checks for Ecuador
An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.
Export measures for 1604140000
What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.
| Destination | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
3000 | Non-cooperating countries in fighting illegal, unreported and unregulated fishing 3000 | 11-12-2013 – 09-01-2027 | Document required banned without it | Control on illegal, unreported and unregulated fishing 719 |
History
Duty rates and measures for this code over time (yearly snapshots).
Preferential rules of origin for 1604140000
What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.
Autonomous Trade Preferences (Western Balkans) · Kosovo
EU-Chile Association Agreement · Chile
EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland
EU-Egypt Association Agreement · Egypt
EU-Georgia DCFTA · Georgia
EU-Morocco Association Agreement · Morocco
EU-Moldova DCFTA · Moldova
Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye
EU-Tunisia Association Agreement · Tunisia
EU-Ukraine DCFTA · Ukraine
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates / or: Manufacture: from animals of Chapter 1, and/or in which all the materials of Chapter 3 used are wholly obtained
EPA CARIFORUM
EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya
EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved / or: Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
EU-Mexico Global Agreement · Mexico
EU-Palestine Interim Association Agreement · Palestine
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates / or: Manufacture from animals of Chapter 1. All the materials of Chapter 3 used must be wholly obtained
EU-Canada CETA · Canada
A change from any other chapter, except from Chapter 3.
EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates / or: Manufacture: from animals of Chapter 1, and in which all the materials of Chapter 3 used are wholly obtained
EPA Eastern and Southern Africa
Sugars and sugar confectionery; except for: / or: Manufacture in which all the materials used are classified within a heading other than that of the product
Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates / or: Manufacture: from materials of any heading, except meat and edible meat offal of Chapter 2 and materials of Chapter 16 obtained from meat and edible meat offal of Chapter 2, and in which all the materials of Chapter 3 and materials of Chapter 16 obtained from fish and crustaceans, molluscs and other aquatic invertebrates of Chapter 3 used are wholly obtained
EU-Israel Association Agreement · Israel
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs / or: Manufacture in which all the fish or fish eggs used must be wholly obtained
EU-Japan EPA · Japan
Production in which all the materials of Chapters 2, 3 and 16 and heading 10.06 used are wholly obtained.
EU-Central America Association Agreement
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates / or: Manufacture: from animals of Chapter 01, and/or in which all the materials of Chapter 03 used are wholly obtained
EPA SADC · South Africa
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved / or: Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex–works price of the product
EU-Singapore FTA · Singapore
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates / or: Manufacture in which all the materials of Chapter s 2, 3 and 16 used are wholly obtained
EU-Viet Nam FTA · Vietnam
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. / or: Manufacture in which all the materials of Chapter s 2, 3 and 16 used are wholly obtained.
Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets
Legal and explanatory notes for 1604140000
1604 CN Explanatory Notes: Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
See subheading note 2 to this chapter.
1604 14 26 CN Explanatory Notes: Fillets known as ‘loins’
This subheading covers only fillets within the meaning of the HS Explanatory Note to heading 0304, (1), which have the three following characteristics: — cooked; — packed, without a liquid covering medium, in bags (or wrappers) of a kind used for packaging food, whether or not vacuum-packed or heat-sealed; and — frozen.
1604 14 36 CN Explanatory Notes: Fillets known as ‘loins’
See the explanatory note to subheading 1604 14 26.
1604 14 46 CN Explanatory Notes: Fillets known as ‘loins’
See the explanatory note to subheading 1604 14 26.
Notes to chapter 16
Notes 1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504. 2. Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104. For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or 1602. Subheading notes 1. For the purposes of subheading 1602 10, the expression ‘homogenised preparations’ means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 1602. 2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. Additional notes 1. For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10 and 1602 90 61, the term ‘uncooked’ is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10 and 1602 90 61, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part. 2. For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.
Notes to section IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY Note 1. In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.
Other explanatory notes for the chapter
Additional note 2 As a general rule, the cut from which a part is obtained is identifiable only where the part measures approximately 100 × 80 × 2 mm or more. The expression ‘parts thereof’ applies solely to parts when the cut from which they were obtained (for example, hams) can be determined by positive means, rather than by a process of elimination.
Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex
UK advance tariff rulings for 1604140000
Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.
- UK 1604142100 Valid Nov 5, 2025 to Nov 4, 2028 · Ruling 600014244 on GOV.UK
Tuna Salad Contains Tuna with soybeans, chickpeas, lentils, quinoa, grilled aubergines, with an extra virgin olive oil dressing The product is packed in a aluminium cup and then sealed
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 1604 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs GIR3b has been used as the tuna is considered to be the essential character GIR 5b has been used to identify the type of packaging – in a aluminium cup and then sealed GIR 6 has been used to classify the goods to subheading level 160414 – Tunas, skipjack tuna and bonito (sarda spp.) 8 digit code 16041421 - Tunas and skipjack tuna; Skipjack tuna; In vegetable oil Also classified in accordance with: Chapter 16 note 2 HSEN to chapter 16
- UK 1604142690 Valid Dec 10, 2025 to Dec 9, 2028 · Ruling 600014537 on GOV.UK
Cooked strips of skipjack tuna (Katsuwonus pelamis) loins in a tomato and basil sauce. For human consumption and ready to eat. Packaged in a 300g pouch.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1604 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs GIR 5B has been used identify the type of packaging: 300G pouch GIR 6 has been used to classify this product by the terms of heading 160414 - Fish, whole or in pieces, but not minced; Tunas, skipjack tuna and bonito (sarda spp.) 8 Digit code 16041426 - Fillets known as 'loins' 10 Digit code 1604142690 - Other than for processing Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes to heading 1604
- UK 1604142690 Valid Dec 10, 2025 to Dec 9, 2028 · Ruling 600014538 on GOV.UK
Cooked strips of skipjack tuna (Katsuwonus pelamis) loins in a curry sauce. For human consumption and ready to eat. Packaged in a 300g pouch.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1604 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs GIR 5B has been used identify the type of packaging: 300G pouch GIR 6 has been used to classify this product by the terms of heading 160414 - Fish, whole or in pieces, but not minced; Tunas, skipjack tuna and bonito (sarda spp.) 8 Digit code 16041426 - Fillets known as 'loins' 10 Digit code 1604142690 - Other than for processing Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes to heading 1604
Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.
Tariff quotas for 160414
- Critical 09.1592 Origin: Serbia
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
Jan 1, 2026 – Dec 31, 2026
116 KilogramsBalance left (0.8%)Volume 15,000 - Open 09.1600 Origin: Namibia
Prepared or preserved Albacore tuna (Thunnus alalunga) of HS Heading 1604, manufactured from non–originating Albacore tuna of HS Headings 0302 or 0303 (Commission Regulation (EU) 2017/882 (24.5.2017)
Jan 1, 2026 – Dec 31, 2026
800,000 KilogramsBalance left (100%)Volume 800,000 - Open 09.1602 Origin: Cape Verde
Prepared or preserved fillets of tuna (Thunnus albacares) From 1/01/2019: Prepared or preserved fillets and loins of skipjac (Katsuwonus pelamis) Prepared or preserved fillets and loins of yellowfin tuna (Thunnus albacares) Prepared or preserved fillets and loins of bigeye tuna (Thunnus obesus) Prepared white tuna (Thunnus alalunga)
Jan 1, 2026 – Dec 31, 2026
2,860,453 KilogramsBalance left (57.2%)Volume 5,000,000 - Open 09.1618 Origin: 1034, MG, MU, SC
Preserved tuna
Jan 1, 2026 – Dec 31, 2026
4,771,936 KilogramsBalance left (59.6%)Volume 8,000,000 - Open 09.1619 Origin: 1034, MG, MU, SC
Tuna loins
Jan 1, 2026 – Dec 31, 2026
1,742,916 KilogramsBalance left (87.1%)Volume 2,000,000 - Open 09.1853 Origin: Mexico
Prepared or preserved fish
Jul 1, 2026 – Jun 30, 2027
15,000,000 KilogramsBalance left (100%)Volume 15,000,000 - Open 09.1854 Origin: Mexico
Tuna-loins
Jan 1, 2026 – Dec 31, 2026
6,000,000 KilogramsBalance left (100%)Volume 6,000,000 - Open 09.1936 Origin: Chile
Prepared or preserved fish
Jan 1, 2026 – Dec 31, 2026
250,000 KilogramsBalance left (100%)Volume 250,000 - Exhausted 09.2790 Origin: all countries (erga omnes)
Filets known as ‘loins’ of tunas and skipjack, for processing
Jan 1, 2026 – Dec 31, 2026
0 KilogramsBalance left (0%)Volume 35,000,000 - Open 09.6002 Origin: United Kingdom
Prepared or preserved tunas, skipjack and bonito (Sarda spp.), whole or in pieces (excl. minced)
Jan 1, 2026 – Dec 31, 2026
3,000,000 KilogramsBalance left (100%)Volume 3,000,000 - Open 09.7014 Origin: Central America
Tuna loins
Aug 1, 2026 – Jul 31, 2027
3,447,723 KilogramsBalance left (86.2%)Volume 4,000,000 - Exhausted 09.8204 Origin: Vietnam
Tuna, skipjack, bonito and other fish of the genus Euthynnus
Jan 1, 2026 – Dec 31, 2026
0 KilogramsBalance left (0%)Volume 11,500,000
Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.
EU trade in 2025 for 160414
- Extra-EU imports
- €2.5B
- 525,246 t
- Extra-EU exports
- €224.2M
Top origin countries by import value
- Ecuador €947.2M
- Papua New Guinea €197M
Philippines €184.8M
Seychelles €139.8M
China €132.5M
CN8 codes below this code: 10. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.
Tariff changes for 160414 since 2016
- May 2019 2 codes Code added
- Jan 2019 2 codes Code removed
- Jul 2017 2 codes Code added
- Jun 2017 1604144691 Code removed
- Jun 2017 5 codes Code added
Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.
UK import duty for 160414
- 20%
- 25%
Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.
Import VAT in the EU
- Austria 20 % maybe 10 %
- Belgium 21 % maybe 6 %
- Bulgaria 20 %
- Croatia 25 %
- Cyprus 19 %
- Czechia 21 % maybe 12 %
- Denmark 25 %
- Estonia 24 %
- Finland 25.5 % maybe 13.5 %
- France 20 % maybe 5.5 %
- Germany 19 % maybe 7 %
- Greece 24 % maybe 13 %
- Hungary 27 %
- Ireland 23 %
- Italy 22 % maybe 10 %
- Latvia 21 % maybe 12 %
- Lithuania 21 %
- Luxembourg 17 % maybe 3 %
- Malta 18 %
- Netherlands 21 % maybe 9 %
- Poland 23 % maybe 5 %
- Portugal 23 % maybe 6 %
- Romania 21 % maybe 11 %
- Slovakia 23 % maybe 19 %
- Slovenia 22 % maybe 9.5 %
- Spain 21 % maybe 10 %
- Sweden 25 % maybe 6 %
Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.
Rules of origin
Preferential rules of origin for subheading 160414 depend on the trade agreement. The Commission publishes them in Access2Markets.
Rules of origin on Access2MarketsInformation
When importing or exporting "Tunas, skipjack tuna and bonito (Sarda spp.)", it is crucial to have the correct HS code or TARIC code. The HS code 1604140000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.
To ensure your business transactions run smoothly when importing or exporting "Tunas, skipjack tuna and bonito (Sarda spp.)", consider the following points:
- Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Tunas, skipjack tuna and bonito (Sarda spp.)".
- Check if any additional licenses, permits, or certificates are required to import "Tunas, skipjack tuna and bonito (Sarda spp.)" into the destination country or export it from the country of origin.
- Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
- Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
- Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.
In summary, the HS code or TARIC code for "Tunas, skipjack tuna and bonito (Sarda spp.)" is 1604140000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Tunas, skipjack tuna and bonito (Sarda spp.)".
HS Code structure
1. Chapter
There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 16 was selected for preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
2. Heading
The heading determines the specific category within a certain chapter. In the example above, the 04 refers to Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
3. Subheading
The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 14 refers to Tunas, skipjack tuna and bonito (Sarda spp.).
HS Code tree structure
1600000000 80
Chapter PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS
1604000000 80
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
1604110000 10
- Fish, whole or in pieces, but not minced
1604110000 80
- - Salmon
1604110030 80
- - - Atlantic salmon (Salmo salar)
1604110090 80
- - - Other
1604120000 80
- - Herring
1604121000 80
- - - Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen
1604129100 10
- - - Other
1604129100 80
- - - - In airtight containers
1604129113 10
- - - - - Of the species Clupea harengus
1604129113 20
- - - - - - Spiced and/or vinegar-cured, in brine
1604129113 80
- - - - - - - For processing
1604129115 80
- - - - - - - Other
1604129119 80
- - - - - - Other
1604129193 10
- - - - - Other
1604129193 20
- - - - - - Spiced and/or vinegar-cured, in brine
1604129193 80
- - - - - - - For processing
1604129195 80
- - - - - - - Other
1604129199 80
- - - - - - Other
1604129900 80
- - - - Other
1604130000 80
- - Sardines, sardinella and brisling or sprats
1604131100 10
- - - Sardines
1604131100 80
- - - - In olive oil
1604131120 80
- - - - - Of the species Sardina pilchardus
1604131190 80
- - - - - Other
1604131900 80
- - - - Other
1604131920 80
- - - - - Of the species Sardina pilchardus
1604131990 80
- - - - - Other
1604139000 80
- - - Other
1604139010 80
- - - - Fillets, raw, merely coated with batter or breadcrumbs, whether or not prefried in oil, deepfrozen
1604139091 10
- - - - Other
1604139091 20
- - - - - Brisling or sprats (Sprattus sprattus)
1604139091 80
- - - - - - In airtight cans
1604139092 80
- - - - - - Other
1604139099 80
- - - - - Other
1604140000 80
- - Tunas, skipjack tuna and bonito (Sarda spp.)
1604142100 10
- - - Tunas and skipjack tuna
1604142100 20
- - - - Skipjack tuna
1604142100 80
- - - - - In vegetable oil
1604142600 10
- - - - - Other
1604142600 80
- - - - - - Fillets known as 'loins'
1604142610 80
- - - - - - - For processing
1604142690 80
- - - - - - - Other
1604142800 80
- - - - - - Other
1604143100 10
- - - - Yellowfin tuna (Thunnus albacares)
1604143100 80
- - - - - In vegetable oil
1604143110 80
- - - - - - Fillets known as 'loins'
1604143190 80
- - - - - - Other
1604143600 10
- - - - - Other
1604143600 80
- - - - - - Fillets known as 'loins'
1604143610 80
- - - - - - - For processing
1604143690 80
- - - - - - - Other
1604143800 80
- - - - - - Other
1604144100 10
- - - - Other
1604144100 80
- - - - - In vegetable oil
1604144110 80
- - - - - - Bluefin tuna (Thunnus thynnus)
1604144120 80
- - - - - - Atlantic bigeye tuna (Thunnus obesus)
1604144130 80
- - - - - - Albacore tuna (Thunnus alalunga)
1604144190 80
- - - - - - Other
1604144600 10
- - - - - Other
1604144600 80
- - - - - - Fillets known as 'loins'
1604144611 10
- - - - - - - Of bluefin tuna (thunnus thynnus)
1604144611 80
- - - - - - - - For processing
1604144619 80
- - - - - - - - Other
1604144621 10
- - - - - - - Of Atlantic bigeye tuna (Thunnus obesus)
1604144621 80
- - - - - - - - For processing
1604144629 80
- - - - - - - - Other
1604144692 10
- - - - - - - Other
1604144692 20
- - - - - - - - For processing
1604144692 80
- - - - - - - - - Albacore tuna (Thunnus alalunga)
1604144694 80
- - - - - - - - - Other
1604144697 10
- - - - - - - - Other
1604144697 80
- - - - - - - - - Albacore tuna (Thunnus alalunga)
1604144699 80
- - - - - - - - - Other
1604144800 80
- - - - - - Other
1604144810 80
- - - - - - - Bluefin tuna (Thunnus thynnus)
1604144820 80
- - - - - - - Atlantic bigeye tuna (Thunnus obesus)
1604144830 80
- - - - - - - Albacore tuna (Thunnus alalunga)
1604144890 80
- - - - - - - Other
1604149000 80
- - - Bonito (Sarda spp.)
1604150000 80
- - Mackerel
1604151100 10
- - - Of the species Scomber scombrus and Scomber japonicus
1604151100 80
- - - - Fillets
1604151900 80
- - - - Other
1604159000 80
- - - Of the species Scomber australasicus
1604160000 80
- - Anchovies
1604160010 80
- - - Spicy crispy anchovies (sambal ikan bilis) made of anchovies, onion, chilli paste, tamarind, belachan, brown sugar, and salt
1604160090 80
- - - Other
1604170000 80
- - Eels
1604180000 80
- - Shark fins
1604190000 80
- - Other
1604191000 80
- - - Salmonidae, other than salmon
1604191010 80
- - - - Trout (Oncorhynchus mykiss)
1604191011 80
- - - - Peppered smoked trout fillets
1604191090 80
- - - - Other
1604193100 10
- - - Fish of the genus Euthynnus, other than skipjack tuna (Katsuwonus pelamis)
1604193100 80
- - - - Fillets known as 'loins'
1604193900 80
- - - - Other
1604195000 80
- - - Fish of the species Orcynopsis unicolor
1604199100 10
- - - Other
1604199100 80
- - - - Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen
1604199130 80
- - - - - Of swordfish (Xiphias gladius)
1604199190 80
- - - - - Other
1604199200 10
- - - - Other
1604199200 80
- - - - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
1604199300 80
- - - - - Coalfish (Pollachius virens)
1604199310 80
- - - - - - Preserved smoked coalfish
1604199390 80
- - - - - - Other
1604199400 80
- - - - - Hake (Merluccius spp., Urophycis spp.)
1604199500 80
- - - - - Alaska pollock (Theragra chalcogramma) and pollack (Pollachius pollachius)
1604199700 80
- - - - - Other
1604199720 80
- - - - - - Swordfish (Xiphias gladius)
1604199730 80
- - - - - - Mackerel (Scomber colias)
1604199740 80
- - - - - - Frigate tuna, Frigate mackerel (Auxis thazard, Auxis rochei)
1604199790 80
- - - - - - Other
1604200000 80
- Other prepared or preserved fish
1604200500 80
- - Preparations of surimi
1604201000 10
- - Other
1604201000 80
- - - Of salmon
1604201005 80
- - - - Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings
1604201030 80
- - - - Atlantic salmon (Salmo salar)
1604201090 80
- - - - Other
1604203000 80
- - - Of Salmonidae, other than salmon
1604203005 80
- - - - Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings
1604203010 80
- - - - Trout (Oncorhynchus mykiss)
1604203090 80
- - - - Other
1604204000 80
- - - Of anchovies
1604204005 80
- - - - Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings
1604204090 80
- - - - Other
1604205000 80
- - - Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor
1604205005 80
- - - - Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings
1604205010 10
- - - - Of sardines
1604205010 80
- - - - - Of the species Sardina pilchardus
1604205019 80
- - - - - Other
1604205030 80
- - - - Of bonito (Sarda s.p.p.)
1604205040 80
- - - - Of mackerel of the species Scomber scombrus
1604205050 80
- - - - Of mackerel of the species Scomber japonicus
1604205090 80
- - - - Other
1604207000 80
- - - Of tuna, skipjack tuna or other fish of the genus Euthynnus
1604207030 10
- - - - Of bluefin tuna (thunnus thynnus)
1604207030 80
- - - - - Preserved
1604207035 80
- - - - - Other
1604207040 10
- - - - Of Atlantic bigeye tuna (Thunnus obesus)
1604207040 80
- - - - - Preserved
1604207045 80
- - - - - Other
1604207050 10
- - - - Skipjack (Katsuwonus pelamis)
1604207050 80
- - - - - Preserved
1604207055 80
- - - - - Other
1604207092 10
- - - - Other
1604207092 20
- - - - - Preserved
1604207092 80
- - - - - - Albacore tuna (Thunnus alalunga)
1604207094 80
- - - - - - Other
1604207097 10
- - - - - Other
1604207097 80
- - - - - - Albacore tuna (Thunnus alalunga)
1604207099 80
- - - - - - Other
1604209000 80
- - - Of other fish
1604209005 80
- - - - Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings
1604209011 10
- - - - Of herring
1604209011 80
- - - - - Of the species Clupea harengus
1604209019 80
- - - - - Other
1604209020 80
- - - - Preserved smoked coalfish
1604209030 10
- - - - Brisling or sprats (Sprattus sprattus)
1604209030 80
- - - - - In airtight cans
1604209035 80
- - - - - Οther
1604209040 80
- - - - Of mackerel (Scomber australasicus)
1604209050 80
- - - - Lamprey
1604209060 80
- - - - Swordfish (Xiphias gladius)
1604209090 80
- - - - Other
1604310000 10
- Caviar and caviar substitutes
1604310000 80
- - Caviar
1604320000 80
- - Caviar substitutes
1604320020 80
- - - For processing
1604320090 80
- - - Other