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Document 31987R2658

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff

OJ L 256, 7.9.1987, p. 1–675 (ES, DA, DE, EL, EN, FR, IT, NL, PT)
Special edition in Finnish: Chapter 11 Volume 013 P. 22 - 26
Special edition in Swedish: Chapter 11 Volume 013 P. 22 - 26
Special edition in Czech: Chapter 02 Volume 002 P. 382 - 386
Special edition in Estonian: Chapter 02 Volume 002 P. 382 - 386
Special edition in Latvian: Chapter 02 Volume 002 P. 382 - 386
Special edition in Lithuanian: Chapter 02 Volume 002 P. 382 - 386
Special edition in Hungarian Chapter 02 Volume 002 P. 382 - 386
Special edition in Maltese: Chapter 02 Volume 002 P. 382 - 386
Special edition in Polish: Chapter 02 Volume 002 P. 382 - 386
Special edition in Slovak: Chapter 02 Volume 002 P. 382 - 386
Special edition in Slovene: Chapter 02 Volume 002 P. 382 - 386
Special edition in Bulgarian: Chapter 02 Volume 004 P. 3 - 7
Special edition in Romanian: Chapter 02 Volume 004 P. 3 - 7
Special edition in Croatian: Chapter 02 Volume 012 P. 3 - 7

In force: This act has been changed. Current consolidated version: 17/06/2023

ELI: http://data.europa.eu/eli/reg/1987/2658/oj

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7.9.1987

Official Journal of the European Communities

L 256/1

COUNCIL REGULATION (EEC) No 2658/87

of 23 July 1987

on the tariff and statistical nomenclature and on the Common Customs Tariff

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community and in particular Articles 28, 43, 113 and 235 thereof,

Having regard to the Act of Accession of Spain and Portugal,

Having regard to the proposal from the Commission (1),

Having regard to the opinion of the European Parliament (2),

Having regard to the opinion of the Economic and Social Committee (3),

Whereas the European Economic Community is based on a customs union involving the use of a common customs tariff;

Whereas the collection and exchange of data on the statistics of external trade of the Community can best be achieved through the use of a combined nomenclature replacing the existing Common Customs Tariff and Nimexe nomenclatures, in order to meet tariff and statistical requirements simultaneously;

Whereas the Community is a signatory to the International Convention on the Harmonized Commodity Description and Coding System, known as the ‘harmonized system’, which is intended to replace the Convention of 15 December 1950 on Nomenclature for the Classification of Goods in Customs Tariffs;

whereas, as a consequence, the said combined nomenclature must be established on the basis of the harmonized system;

Whereas it is appropriate to allow Member States to create national statistical subdivisions;

Whereas certain specific Community measures cannot be dealt with in the framework of the combined nomenclature; whereas it is therefore necessary to create additional Community subdivisions and to include them in an integrated tariff of the European Communities (Taric); whereas the efficient management of the Taric requires a system for immediate updating; whereas it is therefore necessary that the Commission should be empowered to manage the Taric;

Whereas Spain and Portugal will not be able to use the Taric layout in the same manner as the other Member States because of the transitional tariff arrangements provided for in the Act of Accession; whereas it is appropriate that these two Member States should be authorized not to apply the Taric for the periods during which the transitional arangements apply;

Whereas it appears appropriate that Member States should be able to insert further subdivisions after the Taric subheadings in order to meet additional national requirements; whereas these subdivisions should be identified by appropriate code numbers in accordance with the provisions of Commission Regulation (EEC) No 2793/86 of 22 July 1986 laying down the codes to be used in the forms laid down in Regulations (EEC) No 678/85, (EEC) No 1900/85 and (EEC) No 222/77 (4);

Whereas it is essential that the combined nomenclature and any other nomenclature wholly or partly based on it, or which adds subdivisions to it, should be applied in a uniform manner by all the Member States; whereas provisions to this effect must be able to be adopted at Community level; whereas, furthermore, the Community provisions ensuring uniform application of the nomenclature of the Common Customs Tariff contained in Decision 86/98/ECSC (5) are applicable to products falling within the province of the Treaty establishing the European Coal and Steel Community;

Whereas the preparation and application of these provisions requires close cooperation between the Member States and the Commision; whereas the implementation of these provisions must be carried out rapidly in view of the serious economic consequences that any delay might entail;

Whereas, in order to ensure uniform application of the combined nomenclature, it is necessary for the Commission to be assisted by a committee responsible for all questions relating to the combined nomenclature, to the Taric and to all other nomenclatures based on the combined nomenclature; whereas this Committee must be operational as soon as possible prior to the date of application of the combined nomenclature;

Whereas, in order to define the scope of the combined nomenclature, it is desirable to lay down preliminary provisions, additional section and chapter notes and suitable footnotes;

Whereas the Common Customs Tariff consists not only of the conventional and autonomous duties and other relevant charges fixed in Annex I to this Regulation on the basis of the combined nomenclature, but also of the tariff measures contained in the Taric and other Community legislation;

Whereas in fixing the conventional rates of duty it is appropriate to take account of GATT (General Agreement on Tariffs and Trade) negotiations;

Whereas the transition from the former nomenclature to the combined nomenclature may involve difficulties with the application of origin rules in respect of certain preference systems, in particular where the third country involved has not adopted the harmonized system; whereas it is appropriate in these circumstances to provide for suitable measures intended to remedy these difficulties;

Whereas, although the nomenclature and the rates of customs duties relating to products covered by the Treaty establishing the European Coal and Steel Community do not form part of the Common Customs Tariff, it is nevertheless appropriate to include the conventional rates for these products for information in this Regulation;

Whereas, following the setting-up of the combined nomenclature, numerous Community acts in particular in the field of the common agricultural policy must be adapted to take into account the use of this nomenclature; whereas these adaptations do not as a general rule call for any amendment of substance; whereas for purposes of simplification it is appropriate to enable the Commission to adopt the necessary technical amendments to the acts in question;

Whereas the entry into force of this Regulation involves the repeal of Council Regulation (EEC) No 950/68 of 28 June 1968 on the Common Customs Tariff (6) and of Council Regulation (EEC) No 97/69 of 16 January 1969 on measures to be taken for the uniform application of the nomenclature of the Common Customs Tariff (7), as last amended by Regulation (EEC) No 2055/84 (8),

HAS ADOPTED THIS REGULATION:

Article 1

1. A goods nomenclature, hereinafter called the ‘combined nomenclature’, or in abbreviated form ‘CN’, is hereby established to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics of the Community.

2. The combined nomenclature shall comprise:

(a)	the harmonized system nomenclature;

(b)	Community subdivisions to that nomenclature, referred to as ‘CN subheadings’ in those cases where a corresponding rate of duty is specified;

(c)	preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.

3. The combined nomenclature is reproduced in Annex I.

The autonomous and conventional rates of duty of the Common Customs Tariff and the supplementary statistical units, as well as other necessary information, are laid down in the said Annex.

Article 2

The Commission shall establish an integrated tariff, of the European Communities, hereinafter referred to as the ‘Taric’, based on the combined nomenclature. It shall comprise:

(a)	additional Community subdivisions, referred to as ‘Taric’ subheadings’, which are needed for the description of goods subject to the specific Community measures listed in Annex II;

(b)	the rates of customs duty and other charges applicable;

(c)	the code numbers mentioned in Article 3 (3) and (4);

(d)	any other information necessary for the implementation or management of the Community measures involved.

Article 3

1. Each CN subheading shall have an eight digit code number:

(a)	the first six digits shall be the code numbers relating to the headings and subheadings of the harmonized system nomenclature;

(b)	the seventh and eighth digits shall identify the CN subheadings. When a heading or subheading of the harmonized system is not further subdivided for Community purposes, the seventh and eight digits shall be ‘00’.

2. The ninth digit shall be reserved for the use of the Member States for national statistical subdivisions, to be inserted in accordance with Article 5 (3).

3. The Taric subheadings shall be identified by the 10th and 11th digits which, together with the code numbers referred to in paragraph 1, form the Taric code numbers. In the absence of a Community subdivision, the 10th and 11th digits shall be ‘00’.

4. Exceptionally, an additional Taric code of four digits may be used for the application of specific Community measures which are not coded, or not entirely coded, at the 10th and 11 th digit level.

Article 4

1. The combined nomenclature, together with the rates of duty and other relevant charges, and the tariff measures included in the Taric or in other Community arrangements shall constitute the common customs tariff referred to in Article 9 of the Treaty, which shall be applied on the importation of goods into the Community.

2. The combined nomenclature, including its code numbers and, where appropriate, the supplementary statistical units relating to it, shall be applied by the Community and by the Member States to the statistics relating to the external trade of the Community.

Article 5

1. The Taric shall be used by the Commission and the Member States for the application of Community measures concerning imports and, where necessary, exports and trade between Member States.

2. The Taric code numbers shall be applied to all importations of goods covered by the corresponding subheadings. They shall, where necessary, be applied to exports and to trade between Member States.

3. Member States may insert subdivisions after the CN subheadings for national statistical purposes, and after the Taric subheadings for other national purposes.

Identifying code numbers shall be assigned to such subdivisions in accordance with Regulation (EEC) No 2793/86.

4. Member States which adopt subdivisions for national purposes other than statistics, may, on informing the Commission, defer the use of Taric subheadings and the corresponding 10th and 11 th digits until 31 December 1989 at the latest.

Article 6

The Commission shall be responsible for the management and publication of the Taric. It shall, in particular, take the steps necessary to:

(a)	integrate the measures listed in Annex II into the Taric;

(b)	attribute Taric code numbers;

(c)	update the Taric;

(d)	inform Member States immediately of changes to Taric subheadings and numeric codes.

Article 7

1. The Commission shall be assisted by a Committee on Tariff and Statistical Nomenclature, called the ‘Nomenclature Committee’ and hereinafter referred to as the ‘committee’, composed of the representatives of the Member States and chaired by the representatives of the Commission.

2. The committee shall adopt its own rules of procedure.

Article 8

The committee may examine any matter referred to it by its chairman, either on his own initiative or at the request of a representative of a Member State:

(a)	concerning the combined nomenclature;

(b)

concerning the Taric nomenclature and any other nomenclature which is wholly or partly based on the combined nomenclature or which adds any subdivisions to it, and which is established by specific Community provisions with a view to the application of tariff or other measures relating to trade in goods.

Article 9

1. Measures relating to the matters set out below shall be adopted in accordance with the procedure defined in Article 10:

(a)

application of the combined nomenclature and the Taric concerning in particular:

—	the classification of goods in the nomenclatures referred to in Article 8,

—	explanatory notes;

(b)	amendments to the combined nomenclature to take account of changes in requirements relating to statistics or to commercial policy;

(c)	amendments to Annex II;

(d)	amendments to the combined nomenclature and adjustments to duties in accordance with decisions adopted by the Council or the Commission;

(e)	amendments to the combined nomenclature intended to adapt it to take account of technological or commercial developments or aimed at the alignment or clarification of texts;

(f)	amendments to the combined nomenclature resulting from changes to the harmonized system nomenclature;

(g)	questions relating to the application, functioning and management of the harmonized system to be discussed within the Customs Cooperation Council.

2. The provisions adopted under paragraph 1 shall not amend:

—	the rates of customs duties,

—	agricultural levies, refunds or other amounts applicable within the framework of the common agricultural policy or within that of specific schemes applicable to certain goods resulting from the processing of agricultural products,

—	quantitative restrictions laid down under Community provisions,

—	nomenclatures adopted within the framework of the common agricultural policy.

3. If necessary, amendments to CN subheadings shall be immediately included as Taric subheadings. They shall only be included in the CN under the conditions referrred to in Article 12.

Article 10

1. The representative of the Commission shall submit to the committee a draft of the measures to be adopted. The committee shall deliver its opinion on the draft within a time limit which the chairman may lay down according to the urgency of the matter. The opinion shall be delivered by the majority laid down in Article 148 (2) of the Treaty in the case of decisions which the Council is required to adopt on a proposal from the Commission. The votes of the representatives of the Member States within the committee shall be weighted in the manner set out in that Article. The chairman shall not vote.

2. The Commission shall adopt the measures, which shall apply immediately. However, if those measures are not in accordance with the opinion of the committee, they shall be communicated by the Commission to the Council forthwith. In that event the Commission shall defer application of the measures which it has decided upon for three months from the date of such communication.

3. The Council, acting by qualified majority, may take a different decision within the period referred to in paragraph 2.

Article 11

1. Where Community provisions prescribe conditions concerning the eligibility of goods for a favourable tariff arrangement upon importation, having regard to their nature or end use, those conditions may be fixed according to the procedures laid down in Article 10.

2. For the purposes of paragraph 1, ‘favourable tariff arrangement’ means any reduction or suspension, even under a tariff quota, of a customs duty or charge having equivalent effect or of an agricultural levy or other import charge provided for under the common agricultural policy or under the specific arrangements applicable to certain goods resulting from the processing of agricultural products.

Article 12

The Commission shall adopt each year by means of a Regulation a complete version of the combined nomenclature together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from measures adopted by the Council or by the Commission. The said Regulation shall be published not later than 31 October in the Official Journal of the European Communities and it shall apply from 1 January of the following year.

Article 13

The Kingdom of Spain and the Portuguese Republic are hereby authorized not to apply the Taric for the periods during which the transitional arrangements pertaining to tariff matters provided for in the Act of Accession to the Community apply.

Article 14

Where a tariff preference is granted on the basis of rules of origin derived from the nomenclature of the Customs Cooperation Council in force on 31 December 1987, those rules shall remain applicable in accordance with the Community acts in force on that date.

Article 15

1. The codes and the descriptions of goods established on the basis of the combined nomenclature shall replace those established on the basis of the nomenclatures of the Common Customs Tariff and the Nimexe, without prejudice to international agreements concluded by the Community before the entry into force of this Regulation, and to acts taken in implementation thereof, which refer to the said nomenclatures.

Community acts which include the tariff or statistical nomenclature shall be amended accordingly by the Commission.

2. References to the Nimexe in the various Community acts in force shall be deemed to refer to the combined nomenclature.

Article 16

Regulations (EEC) No 950/68 and (EEC) No 97/69 are hereby repealed.

Article 17

This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.

Articles 1 to 5 and 12 to 16 shall not apply until 1 January 1988.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 23 July 1987.

For the Council

The President

K.E. TYGESEN

(1) OJ No C 154, 12.6. 1987, p. 6.

(2) OJ No C 190, 20. 7. 1987.

(3) Opinion delivered on 1 July 1987 (not yet published in the Official Journal).

(4) OJ No L 263, 15. 9. 1986, p. 74.

(5) OJ No L 81, 26. 3. 1986, p. 29.

(6) OJ No L 172, 22. 7. 1968, p. 1.

(7) OJ No L 14, 21. 1. 1969, p. 1.

(8) OJ No L 191, 19. 7. 1984, p. 1.

ANNEX I

COMBINED NOMENCLATURE

SUMMARY

PART I — PRELIMINARY PROVISIONS

Section I — General Rules

Rules for the interpretation of the combined nomenclature

General rules concerning duties

General rules applicable both to nomenclature and to duties

Section II — Special Provisions

Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

Civil aircraft and goods for use in civil aircraft

Standard rate of duty

Containers and packing materials

Signs, abbreviations and symbols

Supplementary units

PART II — SCHEDULE OF CUSTOMS DUTIES

Section I

Live animals; animal products

Chapters

Live animals

Meat and edible meat offal

Fish and crustaceans, molluscs and other aquatic invertebrates

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Products of animal origin, not elsewhere specified or included

Section II

Vegetable products

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Edible vegetables and certain roots and tubers

Edible fruit and nuts; peel of citrus fruits or melons

Coffee, tea, mate and spices

Cereals

Products of the milling industry; malt; starches; inulin; wheat gluten

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Lac; gums, resins and other vegetable saps and extracts

103

Vegetable plaiting materials; vegetable products not elsewhere specified or included

105

Section III

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

107

Section IV

Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

118

Sugars and sugar confectionery

123

Cocoa and cocoa preparations

127

Preparations of cereals, flour, starch or milk; pastrycooks' products

130

Preparations of vegetables, fruit, nuts or other parts of plants

134

Miscellaneous edible preparations

149

Beverages, spirits and vinegar

153

Residues and waste from the food industries; prepared animal fodder

162

Tobacco and manufactured tobacco substitutes

167

Section V

Mineral products

Salt; sulphur; earths and stone; plastering materials, lime and cement

170

Ores, slag and ash

177

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

180

Section VI

Products of the chemical or allied industries

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

189

Organic chemicals

203

Pharmaceutical products

224

Fertilisers

229

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

233

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

238

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster

242

Albuminoidal substances; modified starches; glues; enzymes

245

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

248

Photographic or cinematographic goods

249

Miscellaneous chemical products

253

Section VII

Plastics and articles thereof; rubber and articles thereof

Plastics and articles thereof

259

Rubber and articles thereof

273

Section VIII

Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

Raw hides and skins (other than furskins) and leather

279

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

283

Furskins and artificial fur; manufactures thereof

287

Section IX

Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Wood and articles of wood; wood charcoal

290

Cork and articles of cork

299

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

300

Section X

Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof

Pulp of Wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard

302

Paper and paperboard; articles of paper pulp, of paper or of paperboard

304

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

319

Section XI

Textiles and textile articles

Silk

327

Wool, fine or Coarse animal hair; horsehair yarn and woven fabric

329

Cotton

333

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

342

Man-made filaments

345

Man-made staple fibres

351

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

359

Carpets and other textile floor coverings

363

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

366

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

370

Knitted or crocheted fabrics

375

Articles of apparel and clothing accessories, knitted or crocheted

378

Articles of apparel and clothing accessories, not knitted or crocheted

387

Other made-up textile articles; sets; worn clothing and worn textile articles; rags

397

Section XII

Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

Footwear, gaiters and the like; parts of such articles

402

Headgear and parts thereof

407

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

409

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Section XIII

Articles of stone, plaster, cement, asbestos, mica or smilar materials; ceramic products; glass and glassware

Articles of stone, plaster, cement, asbestos, mica or similar materials

412

Ceramic products

417

Glass and glassware

421

Section XIV

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof: imitation jewellery; coin

430

Section XV

Base metals and articles of base metal

Iron and steel

437

Articles of iron or steel

463

Copper and articles thereof

477

Nickel and articles thereof

484

Aluminium and articles thereof

487

(Reserved for possible future use in the harmonized system)

Lead and articles thereof

493

Zinc and articles thereof

496

Tin and articles thereof

499

Other base metals; cermets; articles thereof

501

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

505

Miscellaneous articles of base metal

512

Section XVI

Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

517

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

565

Section XVII

Vehicles, aircraft, vessels and associated transport equipment

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds

594

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

597

Aircraft, spacecraft, and parts thereof

608

Ships, boats and floating structures

610

Section XVIII

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

613

Clocks and watches and parts thereof

629

Musical instruments; parts and accessories of such articles

635

Section XIX

Arms and ammunition; parts and accessories thereof

638

Section XX

Miscellaneous manufactured articles

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the Tike; prefabricated buildings

641

Toys, games, and sports requisites; parts and accessories thereof

646

Miscellaneous manufactured articles

651

Section XXI

Works of art, collectors' pieces and antiques

657

Complete industrial plant exported in accordance with Commission Regulation (EEC) No 518/79

659

(Reserved for special uses determined by the competent Community authorities)

ANNEX

Headings or subheadings of which only part is covered by a GATT concession or in which different concessions have been granted

661

PART ONE

PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

A. General rules for the interpretation of the combined nomenclature

Classification of goods in the combined nomenclature shall be governed by the following principles:

The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:

(a)

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.

(b)

Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

When by application of rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

(a)

The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b)

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character in so far as this criterion is applicable.

(c)	When goods cannot be classified by reference to 3 (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4.	Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

(a)

Camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. The rule does not, however, apply to containers which give the whole its essential character.

(b)

Subject to the provisions of rule 5 (a) above, packing materials and packing containers (1) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of the rule the relative section and chapter notes also apply, unless the context otherwise requires.

B. General rules concerning duties

The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Economic Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 4 of the schedule of duties. Unless the context otherwise requires, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.

The autonomous duties shown in column 3 are applicable:

—	when they are less than the conventional duties, or

—	when no conventional duty exists, in which case a dash is shown in column 4.

Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.

Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.

The duties expressed as percentage rates in columns 3 and 4 are ad valorem duties.

The symbol ‘(AGR)’ appearing in column 3 opposite certain headings or subheadings denotes that the goods concerned are subject to levies.

When the customs duty is followed by the sign ‘ + ’ and the symbol ‘(AGR)’ for example ‘16 + (AGR)’, the goods are subject to both duty and levy.

When the customs duty is followed by the symbol ‘(AGR)’, for example ‘20 (AGR)’, the figure 20 refers to a rate of duty made obsolete by the introduction of the levy system.

The symbol ‘MOB’ in columns 3 and 4 denotes that the goods concerned are chargeable with a ‘variable component’ determined under the regulations relating to trade in certain goods processed from agricultural products.

The symbol ‘AD S/Z’ or ‘AD F/M’ in column 4 in Chapters 17, 18 and 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the rules concerning trade in certain processed agricultural products.

The symbol ‘AD S/Z’ in column 4 in Chapters 8 and 20 indicates that the Community reserves the right to charge, over and above the bound duty, an additional duty on sugar corresponding to the duty payable on imported sugar and applicable to the quantity of various sugars contained in this product in excess of the percentage by weight laid down in the additional note to Chapter 8 and in additional notes 3 and 5 to Chapter 20, or, in respect of products falling within heading Nos 0811, 2006, 2007 and 2008 which exceed 13 % by weight.

In heading No 2008, column 4, the symbol ‘2 AD S/Z’ indicates that the applicable rate of the additional duty on sugar is fixed at a standard rate of 2 % of the customs value of the goods.

C. General rules applicable both to nomenclature and to duties

Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.

The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:

(a)	in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers;

(b)	in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.

Pursuant to the first subparagraph of Article 2 (2) of Regulation (EEC) No 2779/78 (2), the equivalent in national currencies of the EC U by reference to which certain specific customs duties are expressed, or which is used as a criterion limiting the scope of certain subheadings, shall be that obtaining on the first working day of October 1987 to be published in the Official Journal of the European Communities‘C’ series.

SECTION II

SPECIAL PROVISIONS

A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.

Code number	Description
(1)	(2)
8901	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
8901 10	– Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
8901 10 10	– – Sea-going
8901 20	– Tankers
8901 20 10	– – Sea-going
8901 30	– Refrigerated vessels, other than those of subheading 8901 20
8901 30 10	– – Sea-going
8901 90	– Other vessels for the transport of goods and other vessels for the transport of both persons and goods
8901 90 10	– – Sea-going
8902 00	Fishing vessels; factory ships and other vessels for processing or preserving fishery products
	– Sea-going
8902 00 11	– – Of a gross tonnage exceeding 250 tons (GRT)
8902 00 19	– – Of a gross tonnage not exceeding 250 tons (GRT)
8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes
	– Other
8903 91	– – Sailboats, with or without auxiliary motor
8903 91 10	– – – Sea-going
8903 92	– – Motorboats, other than outboard motorboats
8903 92 10	– – – Sea-going
8904 00	Tugs and pusher craft
8904 00 10	– Tugs
	– Pusher craft
8904 00 91	– – Sea-going
8905	Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
8905 10	– Dredgers
8905 10 10	– – Sea-going
8905 90	– Other
8905 90 10	– – Sea-going
8906 00	Other vessels, including warships and lifeboats other than rowing boats
8906 00 10	– Warships
	– Other
8906 00 91	– – Sea-going

Customs duties shall be suspended in respect of:

(a)

goods intended for incorporation in drilling or production platforms:

(1)	fixed, ex subheading 8430 49, operating in the territorial sea of Member States,

(2)	floating or submersible, ex subheading 8905 20

for the purposes of their construction, repair, maintenance conversion or equipping.

Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms;

(b)	tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

The suspensions shall be subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.

B. Civil aircraft and goods for use in civil aircraft

Relief from customs duty is provided for:

—	civil aircraft,

—	certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,

—	ground flying-trainers and their parts, for civil use.

These goods are covered by subheading (3) with a footnote reference in the following terms:

Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the Preliminary Provisions.

For the purposes of paragraph 1, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.

For the application of pargraph 1, second indent, the expression ‘for use in civil aircraft’ in all relevant subheadings (2) shall include goods for use in ground flying trainers for civil use.

C. Standard rate of duty

Customs duty shall be charged at the flat rate of 10 % ad valorem on goods:

—	sent in small consignments to private individuals, or

—	contained in travellers' personal luggage,

provided that such importations are not of a commercial nature and that the total value of such goods does not exceed 115 ECU per consignment or per traveller.

Such flat rate assessment shall not apply to goods falling within Chapter 24.

An importation shall be treated as not being of a commercial nature if:

—	it is occasional, and

—	it consists solely of goods for personal or family use by the consignee or, in the case of travellers, imported goods intended as gifts: such goods shall be of such kind or quality that there is no indication that they are being imported for any commercial purpose.

The flat rate charge shall apply independently of the duty-free admission granted in respect of goods contained in traveller's personal luggage, in accordance with Articles 45 to 49 of Regulation (EEC) No 918/83 (4).

The flat rate of customs duty shall not apply to goods imported under the conditions set out above if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission under Articles 45 to 49 of Regulation (EEC) No 918/83.

For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and agricultural levies and other import charges provided for under the common agricultural policy or under specific arrangements laid down for certain goods resulting from the processing of agricultural products.

Member States may round off the amount in national currency resulting from the conversion of the sum of 115 ECU.

Member States may maintain unchanged the equivalent in national currency of the sum of 115 ECU if, at the time of the annual adjustment provided for in the first paragraph of Article 2 (2) of Regulation (EEC) No 2779/78, as last amended by Regulation (EEC) No 289/84 (5), the conversion of this amount, before rounding off provided for in paragraph 5, results in a change of less than 5 % in the equivalent in national currency.

D. Containers and packing materials

The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5 (a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented:

When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:

(a)

chargeable at the same rate of customs duty as the goods:

—	where such goods are subject to an ad valorem customs duty, or

—	where they are to be included in the dutiable weight of the goods;

(b)

admitted free of customs duties:

—	where the goods are free of customs duty, or

—	where the goods are dutiable otherwise than by reference to weight or value, or

—	where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.

Where containers and packing materials covered by the provisions of paragraphs 1 (a) and (b) above contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned between all the goods contained, in proportion to the weight or value of those goods.

SIGNS, ABBREVIATIONS AND SYMBOLS

AC	Alternating current
AD F/M	Additional duty on flour
AD S/Z	Additional duty on sugar
AGR	Levy
MOB	Variable component

SUPPLEMENTARY UNITS

c/k	Carats (1 metric carat = 2 x 10-4 kg)
ct/l	Carrying capacity in tonnes (6)
g	Gram
gi F/S	Gram of fissile isotopes
BRT	Gross registered ton (28 316 m3)
100 p/st	Hundred items
kg 90 % sdt	Kilogram of substance 90 % dry
kg K2O	Kilogram of potassium oxide
kg KOH	Kilogram of potassium hydroxide (caustic potash)
kg N	Kilogram of nitrogen
kg NaOH	Kilogram of sodium hydroxide (caustic soda)
kg P2O5	Kilogram of phosphorus pentoxide (phosphoric anhydride)
kg U	Kilogram of uranium
1 000 kWh	1 000 kilowatt hours
l	Litre
l alc. 100 %	Litre pure (100 %) alcohol
m	Metre
m2	Square metre
m3	Cubic metre
1 000 m3	1 000 cubic metres
p/st	Number of items
pa	Number of pairs
1 000 p/st	Thousand items

PART II

SCHEDULE OF CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes

1.	Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2.	Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.

CHAPTER 1

LIVE ANIMALS

Note

This chapter covers all live animals except:

(a)	fish and crustaceans, molluscs and other aquatic invertebrates, of heading No 0301, 0306 or 0307;

(b)	cultures of micro-organisms and other products of heading No 3002; and

(c)	animals of heading No 9508.

Rate of duty

CN code	Description	autonomous (%) or levy (AGR)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
0101	Live horses, asses, mules and hinnies
	– Horses
0101 11 00	– – Pure-bred breeding animals (7)	Free	Free	p/st
0101 19	– – Other
0101 19 10	– – – For slaughter (7)	11	4	p/st
0101 19 90	– – – Other	23	18	p/st
0101 20	– Asses, mules and hinnies
0101 20 10	– – Asses	12	—	p/st
0101 20 90	– – Mules and hinnies	17	—	p/st
0102	Live bovine animals
0102 10 00	– Pure-bred breeding animals (7)	Free	Free	p/st
0102 90	– Other
	– – Domestic species
0102 90 10	– – – Of a weight not exceeding 220 kg	16 + AGR (8) (9)	(10) (11)	p/st
	– – – Of a weight exceeding 220 kg
0102 90 31	– – – – Heifers (female bovines that have never calved)	16 + AGR (9)	(10) (11)	p/st
0102 90 33	– – – – Cows	16 + AGR (9)	(10) (11)	p/st
0102 90 35	– – – – Bulls	16 + AGR (8) (9)	(11)	p/st
0102 90 37	– – – – Steers (bullocks)	16 + AGR (8) (9)	—	p/st
0102 90 90	– – Other	Free	—	p/st
0103	Live swine
0103 10 00	– Pure-bred breeding animals (7)	Free	Free	p/st
	– Other
0103 91	– – Weighing less than 50 kg
0103 91 10	– – – Domestic species	16 (AGR)	—	p/st
0103 91 90	– – – Other	Free	—	p/st
0103 92	– – Weighing 50 kg or more
	– – – Domestic species
0103 92 11	– – – – Sows having farrowed at least once, of a weight of not less than 160 kg	16 (AGR)	—	—
0103 92 19	– – – – Other	16 (AGR)	—	p/st
0103 92 90	– – – Other	Free	—	p/st
0104	Live sheep and goats
0104 10	– Sheep
0104 10 10	– – Pure-bred breeding animals (7)	Free	Free	p/st
0104 10 90	– – Other	15 (AGR)	—	p/st
0104 20	– Goats
0104 20 10	– – Pure-bred breeding animals (7)	5	—	p/st
0104 20 90	– – Other	5 (AGR)	—	p/st
0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
	– Weighing not more than 185 g
0105 11 00	– – Fowls of the species Gallus domesticus	12 (AGR)	—	p/st
0105 19	– – Other
0105 19 10	– – – Geese and turkeys	12 (AGR)	—	p/st
0105 19 90	– – – Ducks and guinea fowls	12 (AGR)	—	p/st
	– Other
0105 91 00	– – Fowls of the species Gallus domesticus	12 (AGR)	—	p/st
0105 99	– – Other
0105 99 10	– – – Ducks	12 (AGR)	—	p/st
0105 99 20	– – – Geese	12 (AGR)	—	p/st
0105 99 30	– – – Turkeys	12 (AGR)	—	p/st
0105 99 50	– – – Guinea fowls	12 (AGR)	—	p/st
0106 00	Other live animals
0106 00 10	– Domestic rabbits	10	6	—
0106 00 20	– Pigeons	12	10	—
	– Other
0106 00 91	– – Primarily for human consumption	Free	Free	—
0106 00 99	– – Other	Free	Free	—

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

This chapter does not cover:

(a)	products of the kinds described in heading Nos 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

(b)	guts, bladders or stomachs of animals (heading No 0504) or animal blood (heading No 0511 or 3002); or

(c)	animal fat, other than products of heading No 0209 (Chapter 15).

Additional notes

The following expressions shall have the meanings hereunder assigned to them:

(a)

‘Carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10 00, whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; ‘carcase’ shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder having more than 10 pairs of ribs.

(b)

‘Half-carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10 00, the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubeic symphysis; ‘half-carcase’ shall include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder having more than 10 ribs.

(c)

‘Compensated quarters’, for the purposes of subheadings 0201 20 11, 0201 20 19 and 0202 20 10: portions composed of either:

—	forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or

—	forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib.

The forequarters and the hindquarters constituting ‘compensated quarters’ must be imported at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters).

(d)

‘Unseparated forequarters’, for the purposes of subheadings 0201 20 31, 0201 20 39 and 0202 20 30: the front part of a carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut) with or without the thin flank.

(e)

‘Separated forequarters’, for the purposes of subheadings 0201 20 31, 0201 20 39 and 0202 20 30: the front part of a half-carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut) with or without the thin flank.

(f)	‘Unseparated hindquarters’, for the purposes of subheadings 0201 20 51, 0201 20 59 and 0202 20 50: the rear part of a carcase comprising all the bones and the thigh and sirloin, with a minimum of three pairs of whole or cut ribs, with or without the knuckle and with or without the thin flank.

(g)	‘Separated hindquarters’, for the purposes of subheadings 0201 20 51, 0201 20 59 and 0202 20 50: the rear part of a half-carcase comprising all the bones and the thigh and sirloin, with a minimum of three whole or cut ribs, with or without the knuckle and with or without the thin flank.

(h)

11.

‘Crop’ and ‘chuck and blade’ cuts, for the purposes of subheading 0202 30 50: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib.

22.	‘Brisket’ cut, for the purposes of subheading 0202 30 50: the lower part of the forequarter comprising the brisket navel end and the brisket point end.

B.	In determining the number of whole or cut ribs referred to in paragraph A, only those attached to the backbone shall be taken into consideration.

The following expressions shall have the meanings hereunder assigned to them:

(a)

‘Whole carcases or half-carcases’, for the purposes of subheadings 0203 11 10 and 0203 21 10: slaughtered pigs in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and the ischio-pubic symphysis. These whole carcases and half-carcases may be with or without head, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Whole carcases and half-carcases of sows may be with or without udders (mammary glands).

(b)

‘Hams’ (legs), for the purposes of subheadings 0203 12 11, 0203 22 11, 0210 11 11 and 0210 11 31: the posterior (caudal) part of the half-carcase including bones, with or without foot, shank, rind or subcutaneous fat.

The ham (leg) is separated from the rest of the half-carcase so that it includes, at most, the last lumbar vertebra.

(c)

‘Fore-ends’, for the purposes of subheadings 0203 19 11, 0203 29 11, 0210 19 30 and 0210 19 60: the anterior (cranial) part of the half-carcase without the head, including bones, with or without foot, shank, rind or subcutaneous fat.

The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra. The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles, (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column.

(d)

‘Shoulders’, for the purposes of subheadings 0203 12 19, 0203 22 19, 0210 11 19 and 0210 11 39: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat.

The blade-bone and attached muscles imported separately shall remain classified in this subheading as a part of the shoulder.

(e)

‘Loins’, for the purposes of subheadings 0203 19 13, 0203 29 13, 0210 19 40 and 0210 19 70: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind.

The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column.

(f)	‘Bellies’, for the purposes of subheadings 0203 19 15, 0203 29 15, 0210 12 11 and 0210 12 19: the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as ‘streaky’, with or without bones, but with the rind and the subcutaneous fat.

(g)	‘Bacon sides’, for the purposes of subheading 0210 19 10: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade bone, sternum, vertebral column, pelvic bone and diaphragm.

(h)	‘Spencers’, for the purposes of subheading 0210 19 10: the bacon side without the ham, whether or not boned.

(ij)	‘Three-quarter sides’, for the purposes of subheading 0210 19 20: the bacon side without the fore-end, whether or not boned.

(k)	‘Middles’, for the purposes of subheading 0210 19 20: the bacon side without the ham and the fore-end, whether or not boned. The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.

The parts of the cuts defined in paragraph 2 (A) (b), (c), (d) and (e) fall within the same subheadings only if they contain muscle tissue and bones in natural proportion to the entire cuts.

If the cuts falling within subheadings 0210 11 11 and 0210 11 19 as well as 0210 11 31, 0210 11 39, 0210 19 30 and 0210 19 60 are derived from a bacon side from which the bones indicated under paragraph 2 (A) (g) have already been removed, the lines of cutting shall follow those defined under paragraph 2 (A) (b), (c) and (d) accordingly; in any case, these cuts or parts thereof shall contain bones.

Subheadings 0206 30 31, 0206 49 91 and 0210 90 39, shall include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.

The head is separated from the rest of the half-carcase by a straight cut parallel to the cranium. The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part (including the chaps), are considered parts of heads. The boneless meat of the fore-end (including the jowl) fall within subheading 0203 19 55, 0203 29 55, 0210 19 51 or 0210 19 81 as the case may be.

For the purposes of subheadings 0209 00 11 and 0209 00 19, ‘subcutaneous pig fat’ shall have the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind.

Those subheadings also include subcutaneous pig fat from which the rind has been removed.

For the purposes of subheadings 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89, products in which the water/protein ratio in the meat (nitrogen content x 6,25) is 2,8 or less shall be considered as ‘dried or smoked’. The nitrogen content shall be determined according to ISO method 937-1978.

For the purposes of heading No 0204, the following expressions shall have the meanings hereunder assigned to them:

(a)

‘Carcases’, for the purposes of subheadings 0204 10 00, 0204 21 00, 0204 30 00, 0204 41 00, 0204 50 11 and 0204 50 51: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints.

(b)

‘Half-carcases’, for the purposes of subheadings 0204 10 00, 0204 21 00, 0204 30 00, 0204 41 00, 0204 50 11 and 0204 50 51: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis.

(c)

‘Short-forequarters’, for the purposes of the subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the carcase with or without the breast including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone with a minimum of five and a maximum of seven pairs of whole or cut ribs.

(d)

‘Short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 ans 0204 50 53: the anterior part of the half-carcase with or without the breast including all the bones and the shoulder, scrag and middle neck, cut at right-angles to the backbone with a minimum of five and a maximum of seven whole or cut ribs.

(e)

‘Chines and/or best ends’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the carcase after the legs and short forequarters have been removed with or without the kidneys; the chines when separated from the best ends must include a minimum of five lumbar vertebrae; the best ends when separated from the chines must include a minimum of jive pairs of whole or cut ribs.

(f)

‘Chine and/or best end’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the half-carcase after the legs and short forequarters have been removed with or without the kidney; the chine when separated from the best end must include a minimum of five lumbar vertebrae; the best end when separated from the chine must include a minimum of five whole or cut ribs.

(g)

‘Legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the carcase comprising all the bones and the legs and cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.

(h)

‘Legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the half-carcase comprising all the bones and the leg cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.

B.	In determining the number of whole or cut ribs referred to in paragraph A, only those attached to the backbone shall be taken into consideration.

4.	For the purposes of subheadings 0207 39 81 and 0207 43 71, ‘goose or duck paletots’ shall be taken to mean geese or ducks plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri.

In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this chapter shall be calculated as follows:

(a)	In mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies.

(b)	In other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

(a)	Uncooked seasoned meats fall within Chapter 16. ‘Seasoned meat’ shall be uncooked meat that has been seasoned either in depth or over the whole surface of the product with seasoning either visible to the naked eye or clearly distinguishable by taste.

(b)	Products falling within heading No 0210 to which seasoning has been added during the process of preparation remain classified therein provided that the addition of seasoning has not changed their character.

(a)	For the purposes of subheadings 0207 39 13 to 0207 39 23, 0207 39 33 to 0207 39 45, 0207 39 57 to 0207 39 77, 0207 41 11 to 0207 41 51, 0207 42 11 to 0207 42 59 and 0207 43 21 to 0207 43 63, ‘poultry cuts, unboned (bone-in)’, shall be taken to mean the cuts specified therein, including all bones.

(b)	Poultry cuts as referred to in (a) which have been partly boned shall fall within subheading 0207 39 25, 0207 39 47, 0207 39 83, 0207 41 71, 0207 42 71 or 0207 43 81.

Rate of duty

CN code	Description	autonomous (%) or levy (AGR)	Conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
0201	Meat of bovine animals, fresh or chilled
0201 10	– Carcases and half-carcases
0201 10 10	– – Of a unit weight not exceeding 136 kg for carcases or of a unit weight not exceeding 68 kg for half-carcases	20 + AGR (9)	(12)	—
0201 10 90	– – Of a unit weight exceeding 136 kg for carcases or of a unit weight exceeding 68 kg for half-carcases	20 + AGR (9)	(12)	—
0201 20	– Other cuts with bone in
	– – ‘Compensated’ quarters
0201 20 11	– – – Of a unit weight not exceeding 136 kg	20 + AGR (9)	(12)	—
0201 20 19	– – – Of a unit weight exceeding 136 kg	20 + AGR (9)	(12)	—
	– – Unseparated or separated forequarters
0201 20 31	– – – Of a unit weight not exceeding 60 kg for unseparated forequarters or of a unit weight not exceeding 30 kg for separated forequarters	20 + AGR (9)	(12)	—
0201 20 39	– – – Of a unit weight exceeding 60 kg for unseparated forequarters or of a unit weight exceeding 30 kg for separated forequarters	20 + AGR (9)	(12)	—
	– – Unseparated or separated hindquarters
0201 20 51	– – – Of a unit weight not exceeding 75 kg for unseparated hindquarters or of a unit weight not exceeding 40 kg for separated hindquarters	20 + AGR (9)	(12)	—
0201 20 59	– – – Of a unit weight exceeding 75 kg for unseparated hindquarters or of a unit weight exceeding 40 kg for separated hindquarters	20 + AGR (9)	(12)	—
0201 20 90	– – Other	20 + AGR (9)	(12)	—
0201 30	– Boneless	20 + AGR (9)	(12)	—
0202	Meat of bovine animals, frozen
0202 10 00	– Carcases and half-carcases	20 + AGR (9)	(12) (13)	—
0202 20	– Other cuts with bone in
0202 20 10	– – ‘Compensated’ quarters	20 + AGR (9)	(12) (13)	—
0202 20 30	– – Unseparated or separated forequarters	20 + AGR (9) (14)	(12) (13)	—
0202 20 50	– – Unseparated or separated hindquarters	20 + AGR (9)	(12) (13)	—
0202 20 90	– – Other	20 + AGR (9)	(12) (13)	—
0202 30	– Boneless
0202 30 10	– – Forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; ‘compensated’ quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece	20 + AGR (9) (14)	(12) (13)	—
0202 30 50	– – Crop, chuck and blade and brisket cuts (15)	20 + AGR (9) (14)	(12) (13)	—
0202 30 90	– – Other	20 + AGR (9) (14)	(12) (13)	—
0203	Meat of swine, fresh, chilled or frozen
	– Fresh or chilled
0203 11	– – Carcases and half-carcases
0203 11 10	– – – Of domestic swine	20 (AGR)	—	—
0203 11 90	– – – Other	7	3	—
0203 12	– – Hams, shoulders and cuts thereof, with bone in
	– – – Of domestic swine
0203 12 11	– – – – Hams and cuts thereof	20 (AGR)	—	—
0203 12 19	– – – – Shoulders and cuts thereof	20 (AGR)	—	—
0203 12 90	– – – Other	7	3	—
0203 19	– – Other
	– – – Of domestic swine
0203 19 11	– – – – Fore-ends and cuts thereof	20 (AGR)	—	—
0203 19 13	– – – – Loins and cuts thereof, with bone in	20 (AGR)	—	—
0203 19 15	– – – – Bellies (streaky) and cuts thereof	20 (AGR)	—	—
	– – – – Other
0203 19 55	– – – – – Boneless	20 (AGR)	—	—
0203 19 59	– – – – – Other	20 (AGR)	—	—
0203 19 90	– – – Other	7	3	—
	– Frozen
0203 21	– – Carcases and half-carcases
0203 21 10	– – – Of domestic swine	20 (AGR)	—	—
0203 21 90	– – – Other	7	3	—
0203 22	– – Hams, shoulders and cuts thereof, with bone in
	– – – Of domestic swine
0203 22 11	– – – – Hams and cuts thereof	20 (AGR)	—	—
0203 22 19	– – – – Shoulders and cuts thereof	20 (AGR)	—	—
0203 22 90	– – – Other	7	3	—
0203 29	– – Other
	– – – Of domestic swine
0203 29 11	– – – – Fore-ends and cuts thereof	20 (AGR)	—	—
0203 29 13	– – – – Loins and cuts thereof, with bone in	20 (AGR)	—	—
0203 29 15	– – – – Bellies (streaky) and cuts thereof	20 (AGR)	—	—
	– – – – Other
0203 29 55	– – – – – Boneless	20 (AGR)	—	—
0203 29 59	– – – – – Other	20 (AGR)	—	—
0203 29 90	– – – Other	7	3	—
0204	Meat of sheep or goats, fresh, chilled or frozen
0204 10 00	– Carcases and half-carcases of lamb, fresh or chilled	20 (AGR)	20	—
	– Other meat of sheep, fresh or chilled
0204 21 00	– – Carcases and half-carcases	20 (AGR)	20	—
0204 22	– – Other cuts with bone in
0204 22 10	– – – Short forequarters	20 (AGR)	20	—
0204 22 30	– – – Chines and/or best ends	20 (AGR)	20	—
0204 22 50	– – – Legs	20 (AGR)	20	—
0204 22 90	– – – Other	20 (AGR)	20	—
0204 23 00	– – Boneless	20 (AGR)	20	—
0204 30 00	– Carcases and half-carcases of lamb, frozen	20 (AGR)	20	—
	– Other meat of sheep, frozen
0204 41 00	– – Carcases and half-carcases	20 (AGR)	20	—
0204 42	– – Other cuts with bone in
0204 42 10	– – – Short forequarters	20 (AGR)	20	—
0204 42 30	– – – Chines and/or best ends	20 (AGR)	20	—
0204 42 50	– – – Legs	20 (AGR)	20	—
0204 42 90	– – – Other	20 (AGR)	20	—
0204 43 00	– – Boneless	20 (AGR)	20	—
0204 50	– Meat of goats
	– – Fresh or chilled
0204 50 11	– – – Carcases and half-carcases	20 (AGR)	20	—
0204 50 13	– – – Short forequarters	20 (AGR)	20	—
0204 50 15	– – – Chines and/or best ends	20 (AGR)	20	—
0204 50 19	– – – Legs	20 (AGR)	20	—
	– – – Other
0204 50 31	– – – – Cuts with bone in	20 (AGR)	20	—
0204 50 39	– – – – Boneless cuts	20 (AGR)	20	—
	– – Frozen
0204 50 51	– – – Carcases and half-carcases	20 (AGR)	20	—
0204 50 53	– – – Short forequarters	20 (AGR)	20	—
0204 50 55	– – – Chines and/or best ends	20 (AGR)	20	—
0204 50 59	– – – Legs	20 (AGR)	20	—
	– – – Other
0204 50 71	– – – – Cuts with bone in	20 (AGR)	20	—
0204 50 79	– – – – Boneless cuts	20 (AGR)	20	—
0205 00 00	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen	16	8	—
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
0206 10	– Of bovine animals, fresh or chilled
0206 10 10	– – For the manufacture of pharmaceutical products (7)	Free	Free	—
	– – Other
0206 10 91	– – – Livers	20	7	—
0206 10 95	– – – Thick skirt and thin skirt	20 + AGR (9)	(12)	—
0206 10 99	– – – Other	20	4	—
	– Of bovine animals, frozen
0206 21 00	– – Tongues	20	4	—
0206 22	– – Livers
0206 22 10	– – – For the manufacture of pharmaceutical products (7)	Free	Free	—
0206 22 90	– – – Other	20	7	—
0206 29	– – Other
0206 29 10	– – – For the manufacture of pharmaceutical products (7)	Free	Free	—
	– – – Other
0206 29 91	– – – – Thick skirt and thin skirt	20 + AGR (9)	(12) (13)	—
0206 29 99	– – – – Other	20	4	—
0206 30	– Of swine, fresh or chilled
0206 30 10	– – For the manufacture of pharmaceutical products (7)	Free	Free	—
	– – Other
	– – – Of domestic swine
0206 30 21	– – – – Livers	20 (AGR)	7	—
0206 30 31	– – – – Other	20 (AGR)	4	—
0206 30 90	– – – Other	12	3	—
	– Of swine, frozen
0206 41	– – Livers
0206 41 10	– – – For the manufacture of pharmaceutical products (7)	Free	Free	—
	– – – Other
0206 41 91	– – – – Of domestic swine	20 (AGR)	7	—
0206 41 99	– – – – Other	12	3	—
0206 49	– – Other
0206 49 10	– – – For the manufacture of pharmaceutical products (7)	Free	Free	—
	– – – Other
0206 49 91	– – – – Of domestic swine	20 (AGR)	4	—
0206 49 99	– – – – Other	12	3	—
0206 80	– Other, fresh or chilled
0206 80 10	– – For the manufacture of pharmaceutical products (7)	Free	Free	—
	– – Other
0206 80 91	– – – Of horses, asses, mules and hinnies	16	10	—
0206 80 99	– – – Of sheep and goats	12	3	—
0206 90	– Other, frozen
0206 90 10	– – For the manufacture of pharmaceutical products (7)	Free	Free	—
	– – Other
0206 90 91	– – – Of horses, asses, mules and hinnies	16	10	—
0206 90 99	– – – Of sheep and goats	12	3	—
0207	Meat and edible offal, of the poultry of heading No 0105, fresh, chilled or frozen
0207 10	– Poultry not cut in pieces, fresh or chilled
	– – Fowls of the species Gallus domesticus
0207 10 11	– – – Plucked and gutted, with heads and feet, known as ‘83 % chickens’	18 (AGR)	—	—
0207 10 15	– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’	18 (AGR)	—	—
0207 10 19	– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented	18 (AGR)	—	—
	– – Turkeys
0207 10 31	– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’	18 (AGR)	—	—
0207 10 39	– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented	18 (AGR)	—	—
	– – Ducks
0207 10 51	– – – Plucked, bled, gutted but not drawn, with heads and feet, known as ‘85 % ducks’	18 (AGR)	—	—
0207 10 55	– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’	18 (AGR)	—	—
0207 10 59	– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented	18 (AGR)	—	—
	– – Geese
0207 10 71	– – – Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’	18 (AGR)	—	—
0207 10 79	– – – Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented	18 (AGR)	—	—
0207 10 90	– – Guinea fowls	18 (AGR)	—	—
	– Poultry not cut in pieces, frozen
0207 21	– – Fowls of the species Gallus domesticus
0207 21 10	– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’	18 (AGR)	—	—
0207 21 90	– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented	18 (AGR)	—	—
0207 22	– – Turkeys
0207 22 10	– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’	18 (AGR)	—	—
0207 22 90	– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented	18 (AGR)	—	—
0207 23	– – Ducks, geese and guinea fowls
	– – – Ducks
0207 23 11	– – – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’	18 (AGR)	—	—
0207 23 19	– – – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented	18 (AGR)	—	—
	– – – Geese
0207 23 51	– – – – Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’	18 (AGR)	—	—
0207 23 59	– – – – Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented	18 (AGR)	—	—
0207 23 90	– – – Guinea fowls	18 (AGR)	—	—
	– Poultry cuts and offal (including livers), fresh or chilled
0207 31 00	– – Fatty livers of geese or ducks	5 (AGR)	3	—
0207 39	– – Other
	– – – Of fowls of the species Gallus domesticus
	– – – – Cuts
0207 39 11	– – – – – Boneless	18 (AGR)	—	—
	– – – – – With bone in
0207 39 13	– – – – – – Halves or quarters	18 (AGR)	—	—
0207 39 15	– – – – – – Whole wings, with or without tips	18 (AGR)	—	—
0207 39 17	– – – – – – Backs, necks, backs with necks attached, rumps and wing tips	18 (AGR)	—	—
0207 39 21	– – – – – – Breasts and cuts thereof	18 (AGR)	—	—
0207 39 23	– – – – – – Legs and cuts thereof	18 (AGR)	—	—
0207 39 25	– – – – – – Other	18 (AGR)	—	—
0207 39 27	– – – – Offal, other than livers	18 (AGR)	—	—
	– – – Of turkeys
	– – – – Cuts
0207 39 31	– – – – – Boneless	18 (AGR)	—	—
	– – – – – With bone in
0207 39 33	– – – – – – Halves or quarters	18 (AGR)	—	—
0207 39 35	– – – – – – Whole wings, with or without tips	18 (AGR)	—	—
0207 39 37	– – – – – – Backs, necks, backs with necks attached, rumps and wing tips	18 (AGR)	—	—
0207 39 41	– – – – – – Breasts and cuts thereof	18 (AGR)	—	—
	– – – – – – Legs and cuts thereof
0207 39 43	– – – – – – – Drumsticks and cuts of drumsticks	18 (AGR)	—	—
0207 39 45	– – – – – – – Other	18 (AGR)	—	—
0207 39 47	– – – – – – Other	18 (AGR)	—	—
0207 39 51	– – – – Offal, other than livers	18 (AGR)	—	—
	– – – Of ducks, geese and guinea fowls
	– – – – Cuts
	– – – – – Boneless
0207 39 53	– – – – – – Of geese	18 (AGR)	—	—
0207 39 55	– – – – – – Of ducks and guinea fowls	18 (AGR)	—	—
	– – – – – With bone in
	– – – – – – Halves or quarters
0207 39 57	– – – – – – – Of ducks	18 (AGR)	—	—
0207 39 61	– – – – – – – Of geese	18 (AGR)	—	—
0207 39 63	– – – – – – – Of guinea fowls	18 (AGR)	—	—
0207 39 65	– – – – – – Whole wings, with or without tips	18 (AGR)	—	—
0207 39 67	– – – – – – Backs, necks, backs with necks attached, rumps and wing tips	18 (AGR)	—	—
	– – – – – – Breasts and cuts thereof
0207 39 71	– – – – – – – Of geese	18 (AGR)	—	—
0207 39 73	– – – – – – – Of ducks and guinea fowls	18 (AGR)	—	—
	– – – – – – Legs and cuts thereof
0207 39 75	– – – – – – – Of geese	18 (AGR)	—	—
0207 39 77	– – – – – – – Of ducks and guinea fowls	18 (AGR)	—	—
0207 39 81	– – – – – – Goose or duck paletots	18 (AGR)	—	—
0207 39 83	– – – – – – Other	18 (AGR)	—	—
0207 39 85	– – – – Offal, other than livers	18 (AGR)	—	—
0207 39 90	– – – Poultry livers, other than fatty livers of geese or ducks	16 (AGR)	10	—
	– Poultry cuts and offal other than livers, frozen
0207 41	– – Of fowls of the species Callus domesticus
	– – – Cuts
0207 41 10	– – – – Boneless	18 (AGR)	—	—
	– – – – With bone in
0207 41 11	– – – – – Halves or quarters	18 (AGR)	—	—
0207 41 21	– – – – – Whole wings, with or without tips	18 (AGR)	—	—
0207 41 31	– – – – – Backs, necks, backs with necks attached, rumps and wing tips	18 (AGR)	—	—
0207 41 41	– – – – – Breasts and cuts thereof	18 (AGR)	—	—
0207 41 51	– – – – – Legs and cuts thereof	18 (AGR)	—	—
0207 41 71	– – – – – Other	18 (AGR)	—	—
0207 41 90	– – – Offal, other than livers	18 (AGR)	—	—
0207 42	– – Of turkeys
	– – – Cuts
0207 42 10	– – – – Boneless	18 (AGR)	—	—
	– – – – With bone in
0207 42 11	– – – – – Halves or quarters	18 (AGR)	—	—
0207 42 21	– – – – – Whole wings, with or without tips	18 (AGR)	—	—
0207 42 31	– – – – – Backs, necks, backs with necks attached, rumps and wing tips	18 (AGR)	—	—
0207 42 41	– – – – – Breasts and cuts thereof	18 (AGR)	—	—
	– – – – – Legs and cuts thereof
0207 42 51	– – – – – – Drumsticks and cuts thereof	18 (AGR)	—	—
0207 42 59	– – – – – – Other	18 (AGR)	—	—
0207 42 71	– – – – – Other	18 (AGR)	—	—
0207 42 90	– – – Offal, other than livers	18 (AGR)	—	—
0207 43	– – Of ducks, geese or guinea fowls
	– – – Cuts
	– – – – Boneless
0207 43 11	– – – – – Of geese	18 (AGR)	—	—
0207 43 15	– – – – – Of ducks and guinea fowls	18 (AGR)	—	—
	– – – – With bone in
	– – – – – Halves or quarters
0207 43 21	– – – – – – Of ducks	18 (AGR)	—	—
0207 43 23	– – – – – – Of geese	18 (AGR)	—	—
0207 43 25	– – – – – – Of guinea fowls	18 (AGR)	—	—
0207 43 31	– – – – – Whole wings, with or without tips	18 (AGR)	—	—
0207 43 41	– – – – – Backs, necks, backs with necks attached, rumps and wing tips	18 (AGR)	—	—
	– – – – – Breasts and cuts thereof
0207 43 51	– – – – – – Of geese	18 (AGR)	—	—
0207 43 53	– – – – – – Of ducks and guinea fowls	18 (AGR)	—	—
	– – – – – Legs and cuts thereof
0207 43 61	– – – – – – Of geese	18 (AGR)	—	—
0207 43 63	– – – – – – Of ducks and guinea fowls	18 (AGR)	—	—
0207 43 71	– – – – – Goose or duck paletots	18 (AGR)	—	—
0207 43 81	– – – – – Other	18 (AGR)	—	—
0207 43 90	– – – Offal, other than livers	18 (AGR)	—	—
0207 50	– Poultry livers, frozen
0207 50 10	– – Fatty livers of geese or ducks	5 (AGR)	3	—
0207 50 90	– – Other	16 (AGR)	10	—
0208	Other meat and edible meat offal, fresh, chilled or frozen
0208 10	– Of rabbits or hares
0208 10 10	– – Of domestic rabbits	13	10	—
0208 10 90	– – Other	7	3	—
0208 20 00	– Frogs' legs	19	10	—
0208 90	– Other
0208 90 10	– – Of domestic pigeons	13	10	—
0208 90 30	– – Of game, other than of rabbits or hares	7	3	—
0208 90 50	– – Whale and seal meat	19	10	—
0208 90 90	– – Other	19	14	—
0209 00	Pig fat free of lean meat and poultry fat (not rendered), fresh, chilled, frozen, salted, in brine, dried or smoked
	– Subcutaneous pig fat
0209 00 11	– – Fresh, chilled, frozen, salted or in brine	22 (AGR)	—	—
0209 00 19	– – Dried or smoked	22 (AGR)	—	—
0209 00 30	– Pig fat, other than that falling within subheading 0209 00 11 or 0209 00 19	22 (AGR)	—	—
0209 00 90	– Poultry fat	22 (AGR)	—	—
0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal
	– Meat of swine
0210 11	– – Hams, shoulders and cuts thereof, with bone in
	– – – Of domestic swine
	– – – – Salted or in brine
0210 11 11	– – – – – Hams and cuts thereof	25 (AGR)	—	—
0210 11 19	– – – – – Shoulders and cuts thereof	25 (AGR)	—	—
	– – – – Dried or smoked
0210 11 31	– – – – – Hams and cuts thereof	25 (AGR)	—	—
0210 11 39	– – – – – Shoulders and cuts thereof	25 (AGR)	—	—
0210 11 90	– – – Other	24	—	—
0210 12	– – Bellies (streaky) and cuts thereof
	– – – Of domestic swine
0210 12 11	– – – – Salted or in brine	25 (AGR)	—	—
0210 12 19	– – – – Dried or smoked	25 (AGR)	—	—
0210 12 90	– – – Other	24	—	—
0210 19	– – Other
	– – – Of domestic swine
	– – – – Salted or in brine
0210 19 10	– – – – – Bacon sides or spencers	25 (AGR)	—	—
0210 19 20	– – – – – Three-quarter sides or middles	25 (AGR)	—	—
0210 19 30	– – – – – Fore-ends and parts thereof	25 (AGR)	—	—
0210 19 40	– – – – – Loins and cuts thereof	25 (AGR)	—	—
	– – – – – Other
0210 19 51	– – – – – – Boneless	25 (AGR)	—	—
0210 19 59	– – – – – – Other	25 (AGR)	—	—
	– – – – Dried or smoked
0210 19 60	– – – – – Fore-ends and parts thereof	25 (AGR)	—	—
0210 19 70	– – – – – Loins and cuts thereof	25 (AGR)	—	—
	– – – – – Other
0210 19 81	– – – – – – Boneless	25 (AGR)	—	—
0210 19 89	– – – – – – Other	25 (AGR)	—	—
0210 19 90	– – – Other	24	—	—
0210 20	– Meat of bovine animals
0210 20 10	– – With bone in	24 + AGR (9)	—	—
0210 20 90	– – Boneless	24 + AGR (9)	—	—
0210 90	– Other, including edible flours and meals of meat or meat offal
	– – Meat
0210 90 10	– – – Horsemeat, salted, in brine or dried	16	10	—
	– – – Of sheep and goats
0210 90 11	– – – – With bone in	24 (AGR)	—	—
0210 90 19	– – – – Boneless	24 (AGR)	—	—
0210 90 20	– – – Other	24	—	—
	– – Offal
	– – – Of domestic swine
0210 90 31	– – – – Livers	25 (AGR)	—	—
0210 90 39	– – – – Other	25 (AGR)	—	—
	– – – Of bovine animals
0210 90 41	– – – – Thick skirt and thin skirt	24 + AGR (9)	—	—
0210 90 49	– – – – Other	24	20	—
0210 90 60	– – – Of sheep and goats	24	—	—
	– – – Other
	– – – – Poultry liver
0210 90 71	– – – – – Fatty livers of geese or ducks, salted or in brine	5 (AGR)	3	—
0210 90 79	– – – – – Other	16 (AGR)	10	—
0210 90 80	– – – – Other	24	—	—
0210 90 90	– – Edible flours and meals of meat or meat offal	24 + AGR (9)	—	—

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Note

This chapter does not cover:

(a)	marine mammals (heading No 0106) or meat thereof (heading No 0208 or 0210);

(b)

fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No 2301); or

(c)	caviar or caviar substitutes prepared from fish eggs (heading No 1604).

Rate of duty

CN code	Description	autonomous (%) or levy (AGR)	Conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
0301	Live fish
0301 10	– Ornamental fish
0301 10 10	– – Freshwater fish	10	Free	—
0301 10 90	– – Saltwater fish	15	15	—
	– Other live fish
0301 91 00	– – Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)	16	12	—
0301 92 00	– – Eels (Anguilla spp.)	10	3	—
0301 93 00	– – Carp	10	8	—
0301 99	– – Other
	– – – Freshwater fish
0301 99 11	– – – – Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	16	2	—
0301 99 19	– – – – Other	10	8	—
0301 99 90	– – – Saltwater fish	17	16	—
0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304
	– Salmonidae, excluding livers and roes
0302 11 00	– – Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)	16	12	—
0302 12 00	– – Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	16	(16)	—
0302 19 00	– – Other	16	8	—
	– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
0302 21	– – Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
0302 21 10	– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)	15	8	—
0302 21 30	– – – Atlantic halibut (Hippoglossus hippoglossus)	15	8	—
0302 21 90	– – – Pacific halibut (Hippoglossus stenolepis)	15	15	—
0302 22 00	– – Plaice (Pleuronectes platessa)	15	15	—
0302 23 00	– – Sole (Solea spp.)	15	15	—
0302 29 00	– – Other	15	15	—
	– Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes
0302 31	– – Albacore or longfinned tunas (Thunnus alalunga)
0302 31 10	– – – For the industrial manufacture of products falling within heading No 1604 (7)	25 (17) (18)	22 (17) (19)	—
0302 31 90	– – – Other	25 (17)	22 (17) (19)	—
0302 32	– – Yellowfin tunas (Thunnus albacares)
0302 32 10	– – – For the industrial manufacture of products falling within heading No 1604 (7)	25 (17) (18)	22 (17) (19)	—
0302 32 90	– – – Other	25 (17)	22 (17) (19)	—
0302 33	– – Skipjack or stripe-bellied bonito
0302 33 10	– – – For the industrial manufacture of products falling within heading No 1604 (7)	25 (17) (18)	22 (17) (19)	—
0302 33 90	– – – Other	25 (17)	22 (17) (19)	—
0302 39	– – Other
0302 39 10	– – – For the industrial manufacture of products falling within heading No 1604 (7)	25 (17) (18)	22 (17) (19)	—
0302 39 90	– – – Other	25 (17)	22 (17) (19)	—
0302 40	– Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
0302 40 10	– – From 15 February to 15 June	Free	Free	—
0302 40 90	– – From 16 June to 14 February	20 (17)	15 (17) (20)	—
0302 50	– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
0302 50 10	– – Of the species Gadus morhua	15	12	—
0302 50 90	– – Other	15	15	—
	– Other fish, excluding livers and roes
0302 61	– – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
0302 61 10	– – – Sardines of the species Sardina pilchardus	25	23	—
0302 61 30	– – – Sardines of the genus Sardinops; sardinella (Sardinella spp.)	15	15	—
	– – – Brisling or sprats (Sprattus sprattus)
0302 61 91	– – – – From 15 February to 15 June	Free	Free	—
0302 61 99	– – – – From 16 June to 14 February	20	13	—
0302 62 00	– – Haddock (Melanogrammus aeglefinus)	15	15	—
0302 63 00	– – Coalfish (Pollachius virens)	15	15	—
0302 64	– – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
0302 64 10	– – – From 15 February to 15 June	Free	Free	—
0302 64 90	– – – From 16 June to 14 February	20	20	—
0302 65	– – Dogfish and other sharks
0302 65 10	– – – Dogfish (Squalus acanthias and Scyliorhinus spp.)	15	8 (21)	—
0302 65 90	– – – Other	15	8	—
0302 66 00	– – Eels (Anguilla spp.)	10	3	—
0302 69	– – Other
	– – – Freshwater fish
0302 69 11	– – – – Carp	10	8	—
0302 69 19	– – – – Other	10	8	—
	– – – Saltwater fish
	– – – – Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading No 0302 33
0302 69 21	– – – – – For the industrial manufacture of products falling within heading No 1604 (7)	25 (17) (18)	22 (17) (19)	—
0302 69 25	– – – – – Other	25 (17)	22 (17) (19)	—
	– – – – Redfish (Sebastes spp.)
0302 69 31	– – – – – Of the species Sebastes marinus	15	8	—
0302 69 33	– – – – – Other	15	15	—
0302 69 35	– – – – Fish of the species Boreogadus saida	15	12	—
0302 69 41	– – – – Whiting (Merlangus merlangus)	15	15	—
0302 69 45	– – – – Ling (Molva spp.)	15	15	—
0302 69 51	– – – – Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)	15	15	—
0302 69 55	– – – – Anchovies (Engraulis spp.)	15	15	—
0302 69 61	– – – – Sea bream (Dentex dentex and Pagellus spp.)	15	15	—
0302 69 65	– – – – Hake (Merluccius spp., Urophycis spp.)	15	15 (22)	—
0302 69 71	– – – – Megrim (Lepidorhombus spp.)	15	15	—
0302 69 75	– – – – Ray's bream (Brama spp.)	15	15	—
0302 69 81	– – – – Monkfish (Lophius spp.)	15	15	—
0302 69 85	– – – – Blue whiting (Micromesistius poutassou or Gadus poutassou)	15	15	—
0302 69 95	– – – – Other	15	15	—
0302 70 00	– Livers and roes	14	10	—
0303	Fish, frozen, excluding fish fillets and other fish meat of heading No 0304
0303 10 00	– Pacific salmon (Oncorhynchus spp.), excluding livers and roes	16	2	—
	– Other Salmonidae, excluding livers and roes
0303 21 00	– – Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)	16	12	—
0303 22 00	– – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	16	2	—
0303 29 00	– – Other	16	9	—
	– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
0303 31	– – Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
0303 31 10	– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)	15	8	—
0303 31 30	– – – Atlantic halibut (Hippoglossus hippoglossus)	15	8	—
0303 31 90	– – – Pacific halibut (Hippoglossus stenolepis)	15	15	—
0303 32 00	– – Plaice (Pleuronectes platessa)	15	15	—
0303 33 00	– – Sole (Solea spp.)	15	15	—
0303 39	– – Other
0303 39 10	– – – Flounder (Platichthys flesus)	15	15	—
0303 39 90	– – – Other	15	15	—
	– Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes
0303 41	– – Albacore or longfinned tunas (Thunnus alalunga)
	– – – For the industrial manufacture of products falling within heading No 1604 (7)
0303 41 11	– – – – Whole	25 (17) (18)	22 (17) (19)	—
0303 41 13	– – – – Gilled and gutted	25 (17) (18)	22 (17) (19)	—
0303 41 19	– – – – Other (for example ‘heads off’)	25 (17) (18)	22 (17) (19)	—
0303 41 90	– – – Other	25 (17)	22 (17) (19)	—
0303 42	– – Yellowfin tunas (Thunnus albacares)
	– – – For the industrial manufacture of products falling within heading No 1604 (7)
	– – – – Whole
0303 42 11	– – – – – Weighing not more than 10 kg each	25 (17) (18)	22 (17) (19)	—
0303 42 19	– – – – – Other	25 (17) (18)	22 (17) (19)	—
	– – – – Gilled and gutted
0303 42 31	– – – – – Weighing not more than 10 kg each	25 (17) (18)	22 (17) (19)	—
0303 42 39	– – – – – Other	25 (17) (18)	22 (17) (19)	—
	– – – – Other (for example ‘heads off’)
0303 42 51	– – – – – Weighing not more than 10 kg each	25 (17) (18)	22 (17) (19)	—
0303 42 59	– – – – – Other	25 (17) (18)	22 (17) (19)	—
0303 42 90	– – – Other	25 (17)	22 (17) (19)	—
0303 43	– – Skipjack or stripe-bellied bonito
	– – – For the industrial manufacture of products falling within heading No 1604 (7)
0303 43 11	– – – – Whole	25 (17) (18)	22 (17) (19)	—
0303 43 13	– – – – Gilled and gutted	25 (17) (18)	22 (17) (19)	—
0303 43 19	– – – – Other (for example ‘heads off’)	25 (17) (18)	22 (17) (19)	—
0303 43 90	– – – Other	25 (17)	22 (17) (19)	—
0303 49	– – Other
	– – – For the industrial manufacture of products falling within heading No 1604 (7)
0303 49 11	– – – – Whole	25 (17) (18)	22 (17) (19)	—
0303 49 13	– – – – Gilled and gutted	25 (17) (18)	22 (17) (19)	—
0303 49 19	– – – – Other (for example ‘heads off’)	25 (17) (18)	22 (17) (19)	—
0303 49 90	– – – Other	25 (17)	22 (17) (19)	—
0303 50	– Herrings (Clupea harengus. Clupea pallasii), excluding livers and roes
0303 50 10	– – From 15 February to 15 June	Free	Free	—
0303 50 90	– – From 16 June to 14 February	20 (17)	15 (17) (20)	—
0303 60	– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
0303 60 10	– – Of the species Gadus morhua and Gadus ogac	15	(16)	—
0303 60 90	– – Of the species Gadus macrocephalus	15	15	—
	– Other fish, excluding livers and roes
0303 71	– – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
0303 71 10	– – – Sardines of the species Sardina pilchardus	25	23	—
0303 71 30	– – – Sardines of the genus Sardinops; sardinella (Sardinella spp.)	15	15	—
	– – – Brisling or sprats (Sprattus sprattus)
0303 71 91	– – – – From 15 February to 15 June	Free	Free	—
0303 71 99	– – – – From 16 June to 14 February	20	13	—
0303 72 00	– – Haddock (Melanogrammus aeglefinus)	15	15	—
0303 73 00	– – Coalfish (Pollachius virens)	15	15	—
0303 74	– – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
	– – – Of the species Scomber scombrus and Scomber japonicus
0303 74 11	– – – – From 15 February to 15 June	Free	Free	—
0303 74 19	– – – – From 16 June to 14 February	20	20	—
0303 74 90	– – – Of the species Scomber australasicus	15	15	—
0303 75	– – Dogfish and other sharks
0303 75 10	– – – Dogfish (Squalus acanthias and Scyliorhinus spp.)	15	8 (21)	—
0303 75 90	– – – Other	15	8	—
0303 76 00	– – Eels (Anguilla spp.)	10	3	—
0303 77 00	– – Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)	15	15	—
0303 78	– – Hake (Merluccius spp., Urophycis spp.)
0303 78 10	– – – Hake of the genus Merluccius	15	(16) (22)	—
0303 78 90	– – – Hake of the genus Urophycis	15	15	—
0303 79	– – Other
	– – – Freshwater fish
0303 79 11	– – – – Carp	10	8	—
0303 79 19	– – – – Other	10	8	—
	– – – Saltwater fish
	– – – – Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0303 43
	– – – – – For the industrial manufacture of products falling within heading No 1604 (7)
0303 79 21	– – – – – – Whole	25 (17) (18)	22 (17) (19)	—
0303 79 23	– – – – – – Gilled and gutted	25 (17) (18)	22 (17) (19)	—
0303 79 29	– – – – – – Other (for example ‘heads off’)	25 (17) (18)	22 (17) (19)	—
0303 79 31	– – – – – Other	25 (17)	22 (17) (19)	—
	– – – – Redfish (Sebastes spp.)
0303 79 35	– – – – – Of the species Sebastes marinus	15	8	—
0303 79 37	– – – – – Other	15	15	—
0303 79 41	– – – – Fish of the species Boreogadus saida	15	(16)	—
0303 79 45	– – – – Whiting (Merlangus merlangus)	15	15	—
0303 79 51	– – – – Ling (Molva spp.)	15	15	—
0303 79 55	– – – – Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)	15	15	—
	– – – – Fish of the species Orcynopsis unicolor
0303 79 61	– – – – – From 15 February to 15 June	Free	Free	—
0303 79 63	– – – – – From 16 June to 14 February	20	20	—
0303 79 65	– – – – Anchovies (Engraulis spp.)	15	15	—
0303 79 71	– – – – Sea bream (Dentex dentex and Pagellus spp.)	15	15	—
0303 79 73	– – – – Megrim (Lepidorhombus spp.)	15	15	—
0303 79 75	– – – – Ray's bream (Brama spp.)	15	15	—
0303 79 81	– – – – Monkfish (Lophius spp.)	15	15	—
0303 79 83	– – – – Blue whiting (Micromesistius poutassou or Gadus poutassou)	15	15	—
0303 79 99	– – – – Other	15	15	—
0303 80 00	– Livers and roes	14	10	—
0304	Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
0304 10	– Fresh or chilled
	– – Fillets
	– – – Of freshwater fish
0304 10 11	– – – – Of trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)	16	12	—
0304 10 13	– – – – Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	16	2	—
0304 10 19	– – – – Of other freshwater fish	5	9	—
	– – – Other
0304 10 31	– – – – Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida	18	18	—
0304 10 39	– – – – Other	18	18	—
	– – Other fish meat (whether or not minced)
0304 10 91	– – – Of freshwater fish	8	8	—
0304 10 99	– – – Other	18	15 (20)	—
0304 20	– Frozen fillets
	– – Of freshwater fish
0304 20 11	– – – Of trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)	16	12	—
0304 20 13	– – – Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	16	2	—
0304 20 19	– – – Of other freshwater fish	5	9	—
	– – Of cod (Gadus morhua, Gadus macrocephalus, Gadus ogac) and of fish of the species Boreogadus saida
0304 20 21	– – – Of cod of the species Gadus macrocephalus	18	15	—
0304 20 29	– – – Other	18	(23) (16)	—
0304 20 31	– – Of coalfish (Pollachius virens)	18	15	—
0304 20 33	– – Of haddock (Melanogrammus aeglefinus)	18	15	—
	– – Of redfish (Sebastes spp.)
0304 20 35	– – – Of the species Sebastes marinus	18	12	—
0304 20 37	– – – Other	18	15	—
0304 20 41	– – Of whiting (Merlangus merlangus)	18	15	—
0304 20 43	– – Of ling (Molva spp.)	18	15	—
0304 20 45	– – Of tuna (of the genus Thunnus) and of fish of the genus Euthynnus	18	18	—
	– – Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and of fish of the species Orcynopsis unicolor
0304 20 51	– – – Of mackerel of the species Scomber australisicus	18	15	—
0304 20 53	– – – Other	18	15	—
	– – Of hake (Merluccius spp., Urophycis spp.)
0304 20 57	– – – Of hake of the genus Merluccius	18	(16)	—
0304 20 59	– – – Of hake of the genus Urophycis	18	15	—
	– – Of dogfish and other sharks
0304 20 61	– – – Of dogfish (Squalus acanthias and Scyliorhinus spp.)	18	15	—
0304 20 69	– – – Of other sharks	18	15	—
0304 20 71	– – Of plaice (Pleuronectes platessa)	18	15	—
0304 20 73	– – Of flounder (Platichthys flesus)	18	15	—
0304 20 75	– – Of herring (Clupea harengus, Clupea pallasii)	18	15	—
0304 20 79	– – Of megrim (Lepidorhombus spp.)	18	15	—
0304 20 81	– – Of Ray's beam (Brama spp.)	18	15	—
0304 20 83	– – Of monkfish (Lophius spp.)	18	15	—
0304 20 99	– – Other	18	15	—
0304 90	– Other
0304 90 10	– – Of freshwater fish	8	8	—
	– – Other
	– – – Of herring (Clupea harengus, Clupea pallasii)
0304 90 21	– – – – From 15 February to 15 June	Free	Free	—
0304 90 25	– – – – From 16 June to 14 February	20 (17)	15 (17) (20)	—
0304 90 31	– – – Of redfish (Sebastes spp.)	15	8	—
	– – – Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida
0304 90 35	– – – – Of cod of the species Gadus macrocephalus	15	15	—
0304 90 37	– – – – Other	15	(16)	—
0304 90 41	– – – Of coalfish (Pollachius virens)	15	15	—
0304 90 45	– – – Of haddock (Melanogrammus aeglefi