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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
Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
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) This document has been published in a special edition(s)
(FI, SV, CS, ET, LV, LT, HU, MT, PL, SK, SL, BG, RO, HR)
In force: This act has been changed. Current consolidated version: 01/07/2024
7.9.1987 |
EN |
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:
|
(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.
(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
A. |
Rules for the interpretation of the combined nomenclature | 15 |
B. |
General rules concerning duties | 16 |
C. |
General rules applicable both to nomenclature and to duties | 17 |
Section II — Special Provisions
A. |
Goods for certain categories of ships, boats and other vessels and for drilling or production platforms | 17 |
B. |
Civil aircraft and goods for use in civil aircraft | 19 |
C. |
Standard rate of duty | 20 |
D. |
Containers and packing materials | 20 |
Signs, abbreviations and symbols | 22 |
Supplementary units | 23 |
PART II — SCHEDULE OF CUSTOMS DUTIES
Section I
Live animals; animal products
Chapters
1 |
Live animals | 27 |
2 |
Meat and edible meat offal | 30 |
3 |
Fish and crustaceans, molluscs and other aquatic invertebrates | 45 |
4 |
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included | 58 |
5 |
Products of animal origin, not elsewhere specified or included | 67 |
Section II
Vegetable products
6 |
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | 70 |
7 |
Edible vegetables and certain roots and tubers | 73 |
8 |
Edible fruit and nuts; peel of citrus fruits or melons | 79 |
9 |
Coffee, tea, mate and spices | 86 |
10 |
Cereals | 90 |
11 |
Products of the milling industry; malt; starches; inulin; wheat gluten | 93 |
12 |
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | 98 |
13 |
Lac; gums, resins and other vegetable saps and extracts | 103 |
14 |
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
15 |
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
16 |
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | 118 |
17 |
Sugars and sugar confectionery | 123 |
18 |
Cocoa and cocoa preparations | 127 |
19 |
Preparations of cereals, flour, starch or milk; pastrycooks' products | 130 |
20 |
Preparations of vegetables, fruit, nuts or other parts of plants | 134 |
21 |
Miscellaneous edible preparations | 149 |
22 |
Beverages, spirits and vinegar | 153 |
23 |
Residues and waste from the food industries; prepared animal fodder | 162 |
24 |
Tobacco and manufactured tobacco substitutes | 167 |
Section V
Mineral products
25 |
Salt; sulphur; earths and stone; plastering materials, lime and cement | 170 |
26 |
Ores, slag and ash | 177 |
27 |
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | 180 |
Section VI
Products of the chemical or allied industries
28 |
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes | 189 |
29 |
Organic chemicals | 203 |
30 |
Pharmaceutical products | 224 |
31 |
Fertilisers | 229 |
32 |
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | 233 |
33 |
Essential oils and resinoids; perfumery, cosmetic or toilet preparations | 238 |
34 |
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 |
35 |
Albuminoidal substances; modified starches; glues; enzymes | 245 |
36 |
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | 248 |
37 |
Photographic or cinematographic goods | 249 |
38 |
Miscellaneous chemical products | 253 |
Section VII
Plastics and articles thereof; rubber and articles thereof
39 |
Plastics and articles thereof | 259 |
40 |
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)
41 |
Raw hides and skins (other than furskins) and leather | 279 |
42 |
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | 283 |
43 |
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
44 |
Wood and articles of wood; wood charcoal | 290 |
45 |
Cork and articles of cork | 299 |
46 |
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
47 |
Pulp of Wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard | 302 |
48 |
Paper and paperboard; articles of paper pulp, of paper or of paperboard | 304 |
49 |
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | 319 |
Section XI
Textiles and textile articles
50 |
Silk | 327 |
51 |
Wool, fine or Coarse animal hair; horsehair yarn and woven fabric | 329 |
52 |
Cotton | 333 |
53 |
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn | 342 |
54 |
Man-made filaments | 345 |
55 |
Man-made staple fibres | 351 |
56 |
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof | 359 |
57 |
Carpets and other textile floor coverings | 363 |
58 |
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery | 366 |
59 |
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | 370 |
60 |
Knitted or crocheted fabrics | 375 |
61 |
Articles of apparel and clothing accessories, knitted or crocheted | 378 |
62 |
Articles of apparel and clothing accessories, not knitted or crocheted | 387 |
63 |
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
64 |
Footwear, gaiters and the like; parts of such articles | 402 |
65 |
Headgear and parts thereof | 407 |
66 |
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof | 409 |
67 |
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | 4 |
Section XIII
Articles of stone, plaster, cement, asbestos, mica or smilar materials; ceramic products; glass and glassware
68 |
Articles of stone, plaster, cement, asbestos, mica or similar materials | 412 |
69 |
Ceramic products | 417 |
70 |
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
71 |
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
72 |
Iron and steel | 437 |
73 |
Articles of iron or steel | 463 |
74 |
Copper and articles thereof | 477 |
75 |
Nickel and articles thereof | 484 |
76 |
Aluminium and articles thereof | 487 |
77 |
(Reserved for possible future use in the harmonized system) |
78 |
Lead and articles thereof | 493 |
79 |
Zinc and articles thereof | 496 |
80 |
Tin and articles thereof | 499 |
81 |
Other base metals; cermets; articles thereof | 501 |
82 |
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | 505 |
83 |
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
84 |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 517 |
85 |
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
86 |
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 |
87 |
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | 597 |
88 |
Aircraft, spacecraft, and parts thereof | 608 |
89 |
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
90 |
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | 613 |
91 |
Clocks and watches and parts thereof | 629 |
92 |
Musical instruments; parts and accessories of such articles | 635 |
Section XIX
Arms and ammunition; parts and accessories thereof
93 |
Arms and ammunition; parts and accessories thereof | 638 |
Section XX
Miscellaneous manufactured articles
94 |
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 |
95 |
Toys, games, and sports requisites; parts and accessories thereof | 646 |
96 |
Miscellaneous manufactured articles | 651 |
Section XXI
Works of art, collectors' pieces and antiques
97 |
Works of art, collectors' pieces and antiques | 657 |
98 |
Complete industrial plant exported in accordance with Commission Regulation (EEC) No 518/79 | 659 |
99 |
(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:
1. |
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: |
2. |
|
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:
|
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. |
5. |
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
|
6. |
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
1. |
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:
|
2. |
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. |
3. |
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. |
4. |
The duties expressed as percentage rates in columns 3 and 4 are ad valorem duties. |
5. |
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. |
6. |
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. |
7. |
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. |
8. |
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. |
9. |
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
1. |
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. |
2. |
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:
|
3. |
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
1. |
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.
|
2. |
Customs duties shall be suspended in respect of:
|
3. |
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
1. |
Relief from customs duty is provided for:
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. |
2. |
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. |
3. |
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
1. |
Customs duty shall be charged at the flat rate of 10 % ad valorem on goods:
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. |
2. |
An importation shall be treated as not being of a commercial nature if:
|
3. |
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). |
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. |
5. |
Member States may round off the amount in national currency resulting from the conversion of the sum of 115 ECU. |
6. |
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:
1. |
When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:
|
2. |
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
1. |
This chapter covers all live animals except:
|
CN code |
Description | Rate of duty
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 |
p/st |
||
|
– – – Of a weight exceeding 220 kg |
|
|
|
0102 90 31 |
– – – – Heifers (female bovines that have never calved) |
16 + AGR (9) |
p/st |
|
0102 90 33 |
– – – – Cows |
16 + AGR (9) |
p/st |
|
0102 90 35 |
– – – – Bulls |
p/st |
||
0102 90 37 |
– – – – Steers (bullocks) |
— |
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
1. |
This chapter does not cover:
|
Additional notes
1. |
|
2. |
|
3. |
|
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. |
5. |
In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this chapter shall be calculated as follows:
|
6. |
|
7. |
|
CN code |
Description | Rate of duty
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) |
— |
|
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) |
— |
|
0201 20 |
– Other cuts with bone in |
|
|
|
|
– – ‘Compensated’ quarters |
|
|
|
0201 20 11 |
– – – Of a unit weight not exceeding 136 kg |
20 + AGR (9) |
— |
|
0201 20 19 |
– – – Of a unit weight exceeding 136 kg |
20 + AGR (9) |
— |
|
|
– – 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) |
— |
|
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) |
— |
|
|
– – 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) |
— |
|
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) |
— |
|
0201 20 90 |
– – Other |
20 + AGR (9) |
— |
|
0201 30 |
– Boneless |
20 + AGR (9) |
— |
|
0202 |
Meat of bovine animals, frozen |
|
|
|
0202 10 00 |
– Carcases and half-carcases |
20 + AGR (9) |
— |
|
0202 20 |
– Other cuts with bone in |
|
|
|
0202 20 10 |
– – ‘Compensated’ quarters |
20 + AGR (9) |
— |
|
0202 20 30 |
– – Unseparated or separated forequarters |
— |
||
0202 20 50 |
– – Unseparated or separated hindquarters |
20 + AGR (9) |
— |
|
0202 20 90 |
– – Other |
20 + AGR (9) |
— |
|
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 |
— |
||
0202 30 50 |
– – Crop, chuck and blade and brisket cuts (15) |
— |
||
0202 30 90 |
– – Other |
— |
||
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) |
— |
|
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) |
— |
|
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
1. |
This chapter does not cover:
|
CN code |
Description | Rate of duty
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 |
— |
|
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) |
— |
||
0302 31 90 |
– – – Other |
25 (17) |
— |
|
0302 32 |
– – Yellowfin tunas (Thunnus albacares) |
|
|
|
0302 32 10 |
– – – For the industrial manufacture of products falling within heading No 1604 (7) |
— |
||
0302 32 90 |
– – – Other |
25 (17) |
— |
|
0302 33 |
– – Skipjack or stripe-bellied bonito |
|
|
|
0302 33 10 |
– – – For the industrial manufacture of products falling within heading No 1604 (7) |
— |
||
0302 33 90 |
– – – Other |
25 (17) |
— |
|
0302 39 |
– – Other |
|
|
|
0302 39 10 |
– – – For the industrial manufacture of products falling within heading No 1604 (7) |
— |
||
0302 39 90 |
– – – Other |
25 (17) |
— |
|
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) |
— |
|
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) |
— |
||
0302 69 25 |
– – – – – Other |
25 (17) |
— |
|
|
– – – – 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 |
— |
||
0303 41 13 |
– – – – Gilled and gutted |
— |
||
0303 41 19 |
– – – – Other (for example ‘heads off’) |
— |
||
0303 41 90 |
– – – Other |
25 (17) |
— |
|
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 |
— |
||
0303 42 19 |
– – – – – Other |
— |
||
|
– – – – Gilled and gutted |
|
|
|
0303 42 31 |
– – – – – Weighing not more than 10 kg each |
— |
||
0303 42 39 |
– – – – – Other |
— |
||
|
– – – – Other (for example ‘heads off’) |
|
|
|
0303 42 51 |
– – – – – Weighing not more than 10 kg each |
— |
||
0303 42 59 |
– – – – – Other |
— |
||
0303 42 90 |
– – – Other |
25 (17) |
— |
|
0303 43 |
– – Skipjack or stripe-bellied bonito |
|
|
|
|
– – – For the industrial manufacture of products falling within heading No 1604 (7) |
|
|
|
0303 43 11 |
– – – – Whole |
— |
||
0303 43 13 |
– – – – Gilled and gutted |
— |
||
0303 43 19 |
– – – – Other (for example ‘heads off’) |
— |
||
0303 43 90 |
– – – Other |
25 (17) |
— |
|
0303 49 |
– – Other |
|
|
|
|
– – – For the industrial manufacture of products falling within heading No 1604 (7) |
|
|
|
0303 49 11 |
– – – – Whole |
— |
||
0303 49 13 |
– – – – Gilled and gutted |
— |
||
0303 49 19 |
– – – – Other (for example ‘heads off’) |
— |
||
0303 49 90 |
– – – Other |
25 (17) |
— |
|
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) |
— |
|
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 |
— |
|
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 |
— |
|
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 |
— |
||
0303 79 23 |
– – – – – – Gilled and gutted |
— |
||
0303 79 29 |
– – – – – – Other (for example ‘heads off’) |
— |
||
0303 79 31 |
– – – – – Other |
25 (17) |
— |
|
|
– – – – 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 |
— |
|
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 |
— |
|
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.) |
|