Mercosur TradeFlow
The EU–Mercosur Interim Trade Agreement has been provisionally applied since 1 May 2026. Poland's action for annulment before the EU Court of Justice (Case C-460/26) is pending. Savings shown are estimates. Official Journal notice

HS 0303 · Fish and seafood

Fish, frozen

Data last updated 18 October 2026 · schedule data 2026.10.2

In short

The EU's duty on Mercosur frozen fish is up to 13.1% today and reaches zero by 2033; Brazil's duty on EU frozen fish is up to 8% today and reaches zero by 2034 (on most lines by 2030, 4 of 76 lines are excluded).

Rates at a glance

Into the EU from Mercosur

94 tariff lines

Preferential duty 2026

0–13.1%

Duty-free on all phased lines by

2033

Agreement base rate

0–23%

Applied MFN rate today

0–23%

Into Brazil from the EU

76 tariff lines

Preferential duty 2026

0–9%

Duty-free on all phased lines by

2034

Agreement base rate

0–10%

Applied MFN rate today

0–9%

Work out the duty on your shipment

Opens the calculator with heading 0303 and the corridor filled in.

Calculate Mercosur → EUCalculate EU → Mercosur

About this product

Nearly all frozen fish enters the EU duty-free from the start, with a medium phase-out for a few lines. Mercosur cuts most of its duties within a few years and keeps a small number of lines out of the deal. Check the species line, since rates differ within this heading.

How the duty falls, year by year

Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.

Highest preferential ad valorem duty by year, 0303Mercosur → EU: 13.1% in 2026 to 0% in 2033; EU → Mercosur: 8% in 2026 to 0% in 2034. The table below has the same figures.0%7.5%15%202620272028202920302031203220332034
Mercosur → EUEU → Mercosur

Into the EU from Mercosur

Into the EU from Mercosur
YearAd valorem dutyLines duty-free
20260–13.1%90 / 94
20270–11.2%90 / 94
20280–9.3%90 / 94
20290–7.5%90 / 94
20300–5.6%90 / 94
20310–3.7%90 / 94
20320–1.8%90 / 94
20330%94 / 94

Into Brazil from the EU

Into Brazil from the EU
YearAd valorem dutyLines duty-free
20260–8%8 / 76
20270–7%8 / 76
20280–6%8 / 76
20290–5%8 / 76
20300–3.9%69 / 76
20310–2.9%69 / 76
20320–1.9%69 / 76
20330–0.9%69 / 76
20340%72 / 76

Lines by staging category

The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.

Mercosur → EU

  • 0× 90
  • 7× 4

EU → Mercosur

  • 4× 61
  • 0× 8
  • E× 4
  • 8× 3

Tariff-rate quotas

No tariff-rate quota applies to this heading.

Rates in each Mercosur country

Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.

Rates in each Mercosur country
CountryBase rateApplied MFNPreferential 2026Zero byApplied-rate source
Brazil0–10%0–9%5 lines have no single published rate0–9%2034Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026
Argentina0–10%0–9%5 lines have no single published rate0–9%2034Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026
Uruguay0–10%0–9%5 lines have no single published rate0–9%2034Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days
Paraguay0–10%0–9%5 lines have no single published rate0–9%2034Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days

All tariff lines

Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).

Into the EU from Mercosur: 94 lines
Into the EU from Mercosur
CodeDescriptionStagingBaseApplied MFN2026Final
0303 11 00Frozen sockeye salmon [red salmon] " Oncorhynchus nerka "02%2%FreeFree
0303 12 00Frozen Pacific salmon (excl. sockeye salmon "red salmon")02%2%FreeFree
0303 13 00Frozen, Atlantic salmon " Salmo salar " and Danube salmon " Hucho hucho "02%2%FreeFree
0303 14 10Frozen trout " Oncorhynchus apache and Oncorhynchus chrysogaster "09%9%FreeFree
0303 14 20Frozen trout " Oncorhynchus mykiss ", with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each012%12%FreeFree
0303 14 90Frozen trout " Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus aguabonita and Oncorhynchus gilae " (excl. Oncorhynchus mykiss with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each)012%12%FreeFree
0303 19 00Frozen salmonidae (excl. trout and Pacific, Atlantic and Danube salmon)09%9%FreeFree
0303 23 00Frozen tilapia " Oreochromis spp."08%8%FreeFree
0303 24 00Frozen catfish " Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."08%8%FreeFree
0303 25 00Frozen carp " Cyprinus carpio , Carassius carassius , Ctenopharyngodon idellus , Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus "08%8%FreeFree
0303 26 00Frozen eels " Anguilla spp."0FreeFreeFreeFree
0303 29 00Frozen, Nile perch ( Lates niloticus ) and snakeheads ( Channa spp.)08%8%FreeFree
0303 31 10Frozen lesser or Greenland halibut " Reinhardtius hippoglossoides "07.5%7.5%FreeFree
0303 31 30Frozen Atlantic halibut " Hippoglossus hippoglossus "07.5%7.5%FreeFree
0303 31 90Frozen Pacific halibut " Hippoglossus stenolepis "015%15%FreeFree
0303 32 00Frozen plaice " Pleuronectes platessa "015%15%FreeFree
0303 33 00Frozen sole " Solea spp."07.5%7.5%FreeFree
0303 34 00Frozen turbot " Psetta maxima "015%15%FreeFree
0303 39 10Frozen flounder " Platichthys flesus "07.5%7.5%FreeFree
0303 39 30Frozen fish of the genus Rhombosolea07.5%7.5%FreeFree
0303 39 50Frozen fish " Pelotreis flavilatus or Peltorhamphus novaezelandiae "07.5%7.5%FreeFree
0303 39 85Frozen flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" (excl. halibut, plaice, sole, turbot, flounder, Rhombosolea spp., P elotreis flavilatus and Peltorhamphus novaezelandiae )015%15%FreeFree
0303 41 10Frozen albacore or longfinned tunas " Thunnus alalunga " for industrial manufacture of products of 1604022%–FreeFree
0303 41 90Frozen albacore or longfinned tunas " Thunnus alalunga " (excl. for industrial processing or preservation)022%22%FreeFree
0303 42 12Frozen yellowfin tunas " Thunnus albacares " for industrial manufacture of products of 1604, whole, weighing > 10 kg each020%–FreeFree
0303 42 18Frozen yellowfin tunas " Thunnus albacares " for industrial manufacture of products of 1604, whole, weighing ≤ 10 kg each020%–FreeFree
0303 42 42Frozen yellowfin tunas " Thunnus albacares " for industrial manufacture of products of 1604, weighing > 10 kg each (excl. whole)022%–FreeFree
0303 42 48Frozen yellowfin tunas " Thunnus albacares " for industrial manufacture of products of 1604, weighing ≤ 10 kg each (excl. whole)022%–FreeFree
0303 42 90Frozen yellowfin tunas " Thunnus albacares " (excl. for industrial manufacture of products of 1604)022%22%FreeFree
0303 43 10Frozen skipjack or stripe-bellied bonito " Euthynnus -Katsuwonus- pelamis" for industrial processing or preservation022%–FreeFree
0303 43 90Frozen skipjack or stripe-bellied bonito " Euthynnus -Katsuwonus- pelamis" (excl. for industrial processing or preservation)022%22%FreeFree
0303 44 10Frozen bigeye tunas " Thunnus obesus " for industrial processing or preservation022%–FreeFree
0303 44 90Frozen bigeye tunas " Thunnus obesus " (excl. for industrial processing or preservation)022%22%FreeFree
0303 45 12Frozen Atlantic bluefin tuna " Thunnus thynnus ", for industrial processing or preservation022%–FreeFree
0303 45 18Frozen Atlantic bluefin tuna " Thunnus thynnus " (excl. for industrial processing or preservation)022%22%FreeFree
0303 45 91Frozen Pacific bluefin tuna " Thunnus orientalis ", for industrial processing or preservation022%–FreeFree
0303 45 99Frozen Pacific bluefin tuna " Thunnus orientalis " (excl. for industrial processing or preservation)022%22%FreeFree
0303 46 10Frozen Southern bluefin tunas " Thunnus maccoyii " for industrial processing or preservation022%–FreeFree
0303 46 90Frozen Southern bluefin tunas " Thunnus maccoyii " (excl. for industrial processing or preservation)022%22%FreeFree
0303 49 20Frozen tunas of the genus "Thunnus" for industrial processing or preservation (excl. Thunnus alalunga , Thunnus albacares , Thunnus obesus , Thunnus thynnus , Thunnus orientalis and Thunnus maccoyii )022%–FreeFree
0303 49 85Frozen tunas of the genus "Thunnus" (excl. tunas for industrial processing or preservation and Thunnus alalunga , Thunnus albacares , Thunnus obesus , Thunnus thynnus , Thunnus orientalis and Thunnus maccoyii )022%22%FreeFree
0303 51 00Frozen herrings " Clupea harengus , Clupea pallasii "015%15%FreeFree
0303 53 10Frozen sardines " Sardina pilchardus "023%23%FreeFree
0303 53 30Frozen sardines "Sardinops spp." and sardinella " Sardinella spp."015%15%FreeFree
0303 53 90Frozen brisling or sprats " Sprattus sprattus "013%13%FreeFree
0303 54 10Frozen mackerel " Scomber scombrus , Scomber japonicus "020%20%FreeFree
0303 54 90Frozen mackerel " Scomber australasicus "015%15%FreeFree
0303 55 10Frozen Atlantic horse mackerel " Trachurus trachurus "015%15%FreeFree
0303 55 30Frozen Chilean jack mackerel " Trachurus murphyi "015%15%FreeFree
0303 55 90Frozen jack and horse mackerel " Trachurus spp." "(excl. Atlantic horse mackerel and Chilean jack mackerel)015%15%FreeFree
0303 56 00Frozen cobia " Rachycentron canadum "015%15%FreeFree
0303 57 00Frozen swordfish " Xiphias gladius "07.5%7.5%FreeFree
0303 63 10Frozen cod " Gadus morhua "012%12%FreeFree
0303 63 30Frozen cod " Gadus ogac "012%12%FreeFree
0303 63 90Frozen cod " Gadus macrocephalus "012%12%FreeFree
0303 64 00Frozen haddock " Melanogrammus aeglefinus "07.5%7.5%FreeFree
0303 65 00Frozen coalfish " Pollachius virens "07.5%7.5%FreeFree
0303 66 11Frozen Cape hake "shallow-water hake" " Merluccius capensis " and deepwater hake "deepwater Cape hake" " Merluccius paradoxus "715%15%13.1%Freefrom 2033
0303 66 12Frozen Argentine hake "Southwest Atlantic hake" " Merluccius hubbsi"015%15%FreeFree
0303 66 13Frozen southern hake " Merluccius australis "715%15%13.1%Freefrom 2033
0303 66 19Frozen hake " Merluccius spp." (excl. cape hake, deepwater hake, Argentine hake and southern hake)715%15%13.1%Freefrom 2033
0303 66 90Frozen hake " Urophycis spp."715%15%13.1%Freefrom 2033
0303 67 00Frozen Alaska pollack " Theragra chalcogramma "015%15%FreeFree
0303 68 10Frozen blue whiting " Micromesistius poutassou , Gadus poutassou"07.5%7.5%FreeFree
0303 68 90Frozen southern blue whiting " Micromesistius australis "07.5%7.5%FreeFree
0303 69 10Frozen fish of the species Boreogadus saida012%12%FreeFree
0303 69 30Frozen whiting " Merlangius merlangus "07.5%7.5%FreeFree
0303 69 50Frozen pollack " Pollachius pollachius "015%15%FreeFree
0303 69 70Frozen blue grenadier " Macruronus novaezelandiae "07.5%7.5%FreeFree
0303 69 80Frozen ling " Molva spp."07.5%7.5%FreeFree
0303 69 90Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack, blue whitings, Boreogadus saida , whiting, pollack, blue grenadier and ling)015%15%FreeFree
0303 81 10Frozen dogfish of the species Squalus acanthias06%–FreeFree
0303 81 20Frozen dogfish of the species Scyliorhinus spp.06%–FreeFree
0303 81 30Frozen porbeagle shark " Lamna nasus "08%8%FreeFree
0303 81 90Frozen dogfish and other sharks (excl. dogfish " Squalus acanthias and Scyliorhinus spp." and porbeagle shark)08%–FreeFree
0303 82 00Frozen rays and skates "Rajidae"015%15%FreeFree
0303 83 00Frozen toothfish " Dissostichus spp."015%15%FreeFree
0303 84 10Frozen European sea bass " Dicentrarchus labrax "015%15%FreeFree
0303 84 90Frozen sea bass " Dicentrarchus spp." (excl. European sea bass)015%15%FreeFree
0303 89 10Frozen freshwater fish, n.e.s.08%8%FreeFree
0303 89 21Frozen fish of the genus Euthynnus , for industrial processing or preservation (excl. skipjack or stripe-bellied bonito)022%–FreeFree
0303 89 29Frozen fish of the genus Euthynnus (excl. skipjack or stripe-bellied bonito, and fish for industrial processing or preservation)022%22%FreeFree
0303 89 31Frozen redfish " Sebastes marinus "07.5%7.5%FreeFree
0303 89 39Frozen redfish " Sebastes spp." (excl. Sebastes marinus )07.5%7.5%FreeFree
0303 89 40Frozen fish of the species Orcynopsis unicolor016%10%FreeFree
0303 89 45Frozen anchovies " Engraulis spp."015%–FreeFree
0303 89 50Frozen sea bream of the species Dentex dentex or Pagellus spp.015%15%FreeFree
0303 89 55Frozen gilt-head sea bream " Sparus aurata "015%15%FreeFree
0303 89 60Frozen ray's bream " Brama spp."015%15%FreeFree
0303 89 65Frozen monkfish " Lophius spp."015%15%FreeFree
0303 89 70Frozen pink cusk-eel " Genypterus blacodes "07.5%7.5%FreeFree
0303 89 90Frozen fish, n.e.s.015%15%FreeFree
0303 90 10Frozen fish roes for the manufacture of deoxyribonucleic acid or protamine sulphate0Free–FreeFree
0303 90 90Frozen fish livers and roes (excl. roes for the manufacture of deoxyribonucleic acid or protamine sulphate)010%–FreeFree
Into Brazil from the EU: 76 lines
Into Brazil from the EU
CodeDescriptionStagingBaseApplied MFN2026Final
0303 11 00Frozen red salmon410%9%7.2%Freefrom 2030
0303 12 00Other Pacific salmon, frozen410%9%7.2%Freefrom 2030
0303 13 00Atlantic salmon and Danube salmon, frozen410%9%7.2%Freefrom 2030
0303 14 00Trout ( Salmo trutta , Oncorhynchus mykiss , etc.), frozen410%9%7.2%Freefrom 2030
0303 19 00Other frozen salmon410%9%7.2%Freefrom 2030
0303 23 00Tilapias ( Oreochromis spp.), frozenE10%9%9%9%
0303 24 10Catfish ( Ictalurus puntactus ) frozen410%9%7.2%Freefrom 2030
0303 24 90Nile persh and snakehead, frozen410%9%7.2%Freefrom 2030
0303 25 00Carps, frozen410%9%7.2%Freefrom 2030
0303 26 00Eels ( Anguilla spp.), frozen410%9%7.2%Freefrom 2030
0303 29 00Other frozen Salmonidae, except fish fillets other fish meat, etc.410%9%7.2%Freefrom 2030
0303 31 00Frozen halibut, except fish fillets other fish meat, etc.410%9%7.2%Freefrom 2030
0303 32 00Frozen plaice except fish fillets, other fish meat, etc.410%9%7.2%Freefrom 2030
0303 33 00Frozen sole, except fish fillets other fish meat, etc.410%9%7.2%Freefrom 2030
0303 34 00Turbot ( Psetta maxima ), frozen410%9%7.2%Freefrom 2030
0303 39 00Other frozen flat fish, except fish fillets other fish meat, etc.410%9%7.2%Freefrom 2030
0303 41 00Frozen albacore or longfinned tunas except fish fillets, etc010%9%FreeFree
0303 42 00Frozen yellowfin tunas, except fish fillets, etc.010%9%FreeFree
0303 43 00Frozen skipjack, etc. except fish fillets, etc.010%9%FreeFree
0303 44 00Frozen bigeye tunas " Thunnus obesus "010%9%FreeFree
0303 45 00Frozen bluefin tunas " Thunnus thynnus "010%9%FreeFree
0303 46 00Frozen southern bluefin tunas ( Thunnus maccoyii )010%9%FreeFree
0303 49 00Other frozen tunas, except fish fillets, other meats, livers, etc.010%9%FreeFree
0303 51 00Herrings, frozen, except liver, eggs, semen410%9%7.2%Freefrom 2030
0303 53 00Sardines, frozen410%9%7.2%Freefrom 2030
0303 54 00Cavalinhas, frozen410%9%7.2%Freefrom 2030
0303 55 00Horse mackerel ( Trachurus spp.), frozen410%9%7.2%Freefrom 2030
0303 56 00Cobia ( Rachcentron canadum ), frozen410%9%7.2%Freefrom 2030
0303 57 00Swordfish ( Xiphias gladius ), frozen410%9%7.2%Freefrom 2030
0303 63 00Cod of Atlantic and cod of Pacific, frozen0FreeFreeFreeFree
0303 64 00Haddock or lubina ( Melanogramua aeglefinus ), frozen410%9%7.2%Freefrom 2030
0303 65 00Saithe ( Pollachius virens ), frozen410%9%7.2%Freefrom 2030
0303 66 00Hakea amd abroteas ( Merluccius, urophycis ), frozen810%9%8%Freefrom 2034
0303 67 00Hake from Alaska ( Theragra chalcogramma )E10%9%9%9%
0303 68 00Verdinhos, frozen (except fillet, other meat)410%9%7.2%Freefrom 2030
0303 69 10Pink hake ( Macruronus megellanicus ), frozen810%9%8%Freefrom 2034
0303 69 90Other fish, frozen, excluding fillets and other meat410%9%7.2%Freefrom 2030
0303 81 11Blue shark ( Prionace glauca ) full, frozen410%9%7.2%Freefrom 2030
0303 81 12Blue shark gutted, finess, headless, frozen410%9%7.2%Freefrom 2030
0303 81 13Blue shark in chunks, with skin, frozen410%9%7.2%Freefrom 2030
0303 81 14Blue shark in pieces, without skin, frozen410%9%7.2%Freefrom 2030
0303 81 19Other blue sharks, frozen410%9%7.2%Freefrom 2030
0303 81 90Other sharks, frozen410%9%7.2%Freefrom 2030
0303 82 00Skates (Rajidae), frozen410%9%7.2%Freefrom 2030
0303 83 11Black hake, eviscerated, without head or tail, frozen410%9%7.2%Freefrom 2030
0303 83 12Head of black hakes, frozen410%–8%Freefrom 2030
0303 83 19Other parts of black hakes, frozen410%9%7.2%Freefrom 2030
0303 83 21Hake from Antarctica, eviscerated, frozen, without head or tail810%9%8%Freefrom 2034
0303 83 22Heads of hakes from Antarctica, frozen410%–8%Freefrom 2030
0303 83 29Other parts of hakes from Antarctica, frozen410%9%7.2%Freefrom 2030
0303 84 00Seabass ( Dicentrarchus spp.), frozen410%9%7.2%Freefrom 2030
0303 89 10Corvina ( Micropogonias furnieri ), frozen410%9%7.2%Freefrom 2030
0303 89 20Pescadas ( Cynoscion spp.), frozen410%9%7.2%Freefrom 2030
0303 89 31Marlin ( Istiophorus , Tetrapturus , Makaira ), frozen410%–8%Freefrom 2030
0303 89 32Snapper ( Lutjanus purpureus ), frozen410%9%7.2%Freefrom 2030
0303 89 33Frog fish ( Lophius gastrophysus ), frozen410%9%7.2%Freefrom 2030
0303 89 41Atlantic wreckfish ( Polyprion americanus ), frozen410%9%7.2%Freefrom 2030
0303 89 42Groupers ( Acanthistius spp.), frozen410%9%7.2%Freefrom 2030
0303 89 43Mullet ( Mujil spp.), frozenE10%9%9%9%
0303 89 44Sturgeon (acipenser), frozen410%9%7.2%Freefrom 2030
0303 89 45Sand smelt ( Atherina spp.), frozen410%9%7.2%Freefrom 2030
0303 89 46Nototenias ( Patagonotothen spp.), frozen410%9%7.2%Freefrom 2030
0303 89 51Curimatas ( Prochilodus spp.), frozen410%9%7.2%Freefrom 2030
0303 89 52Frozen tilapias, except fillets, other meat, etc.E10%9%9%9%
0303 89 53Frozen surubins, except fillets, other meat, etc.410%9%7.2%Freefrom 2030
0303 89 54Frozen trahira, except fillets, other meat, etc.410%9%7.2%Freefrom 2030
0303 89 55Piaus ( Leporinus spp.), frozen410%9%7.2%Freefrom 2030
0303 89 56Frozen pirarucu, except fillets, other meat, etc.410%9%7.2%Freefrom 2030
0303 89 57Frozen anchoita, except fillets, other meat, etc.410%–8%Freefrom 2030
0303 89 61Frozen piramutuba, except fillets, other meat, etc.410%9%7.2%Freefrom 2030
0303 89 62Jau, frozen, except fillets, other meat, etc.410%9%7.2%Freefrom 2030
0303 89 63Pacu, frozen, except fillets, other meat, etc.410%9%7.2%Freefrom 2030
0303 89 64Tambaqui, frozen, except fillets, other meat, etc.410%9%7.2%Freefrom 2030
0303 89 65Tambacu, frozen, except fillets, other meat, etc.410%9%7.2%Freefrom 2030
0303 89 90Other frozen fish, except fillets, other meats, etc410%9%7.2%Freefrom 2030
0303 90 00Livers and roes of fish, frozen410%–8%Freefrom 2030

Related products

All headings in chapter 03: Fish and seafood

Data and method

Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.

Methodology and data sources

Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.