01987R2658 — EN — 13.10.2022 — 011.001


This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

►B

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)

Amended by:

 

 

Official Journal

  No

page

date

 M1

COMMISSION REGULATION (EEC) No 3985/87 of 22 December 1987

  L 376

1

31.12.1987

 M2

COUNCIL REGULATION (EEC) No 1045/88 of 18 April 1988

  L 103

1

22.4.1988

 M3

COUNCIL REGULATION (EEC) No 1315/88 of 3 May 1988

  L 123

2

17.5.1988

 M4

COMMISSION REGULATION (EEC) No 1858/88 of 30 June 1988

  L 166

10

1.7.1988

 M5

COMMISSION REGULATION (EEC) No 2275/88 of 25 July 1988

  L 200

10

26.7.1988

 M6

COMMISSION REGULATION (EEC) No 3174/88 of 21 September 1988

  L 298

1

31.10.1988

 M7

COUNCIL REGULATION (EEC) No 3468/88 of 7 November 1988

  L 305

1

10.11.1988

 M8

COMMISSION REGULATION (EEC) No 3491/88 of 9 November 1988

  L 306

18

11.11.1988

 M9

COUNCIL REGULATION (EEC) No 4107/88 of 21 December 1988

  L 361

1

29.12.1988

 M10

COMMISSION REGULATION (EEC) No 20/89 of 4 January 1989

  L 4

19

6.1.1989

 M11

COUNCIL REGULATION (EEC) No 1495/89 of 29 May 1989

  L 148

1

1.6.1989

 M12

COUNCIL REGULATION No 1672/89 of 29 May 1989

  L 169

1

19.6.1989

 M13

COMMISSION REGULATION (EEC) No 2886/89 of 2 August 1989

  L 282

1

2.10.1989

 M14

COMMISSION REGULATION (EEC) No 3469/89 of 16 November 1989

  L 337

5

21.11.1989

 M15

COUNCIL REGULATION (EEC) No 3528/89 of 23 November 1989

  L 347

1

28.11.1989

 M16

COUNCIL REGULATION (EEC) No 3845/89 of 18 December 1989

  L 374

2

22.12.1989

 M17

COMMISSION REGULATION (EEC) No 323/90 of 6 February 1990

  L 36

7

8.2.1990

 M18

COMMISSION REGULATION (EEC) No 1119/90 of 2 May 1990

  L 112

9

3.5.1990

 M19

COMMISSION REGULATION (EEC) No 1251/90 of 11 May 1990

  L 121

29

12.5.1990

 M20

COMMISSION REGULATION (EEC) No 2472/90 of 31 July 1990

  L 247

1

10.9.1990

 M21

COMMISSION REGULATION (EEC) No 2943/90 of 11 October 1990

  L 281

22

12.10.1990

 M22

COUNCIL REGULATION (EEC) No 3116/90 of 15 October 1990

  L 303

1

31.10.1990

 M23

COUNCIL REGULATION (EEC) No 3274/90 of 8 November 1990

  L 315

2

15.11.1990

 M24

COMMISSION REGULATION (EEC) No 53/91 of 8 January 1991

  L 7

14

10.1.1991

 M25

COUNCIL REGULATION (EEC) No 283/91 of 4 February 1991

  L 35

1

7.2.1991

 M26

COMMISSION REGULATION (EEC) No 315/91 of 7 February 1991

  L 37

24

9.2.1991

 M27

COMMISSION REGULATION (EEC) No 1056/91 of 25 April 1991

  L 107

10

27.4.1991

 M28

COMMISSION REGULATION (EEC) No 2084/91 of 12 July 1991

  L 193

16

17.7.1991

 M29

COMMISSION REGULATION (EEC) No 2242/91 of 26 July 1991

  L 204

21

27.7.1991

 M30

COMMISSION REGULATION (EEC) No 2587/91 of 26 July 1991

  L 259

1

16.9.1991

 M31

COUNCIL REGULATION (EEC) NO 3402/91 of 19 November 1991

  L 321

1

23.11.1991

 M32

COMMISSION REGULATION (EEC) NO 3492/91 of 29 November 1991

  L 328

80

30.11.1991

 M33

COMMISSION REGULATION (EEC) NO 3537/91 of 4 December 1991

  L 335

9

6.12.1991

 M34

COMMISSION REGULATION (EEC) NO 3693/91 of 17 December 1991

  L 350

15

19.12.1991

 M35

COUNCIL REGULATION (EEC) NO 3798/91 of 19 December 1991

  L 357

3

28.12.1991

 M36

COUNCIL REGULATION (EEC) NO 3916/91 of 19 December 1991

  L 372

28

31.12.1991

 M37

COUNCIL REGULATION (EEC) NO 3917/91 of 19 December 1991

  L 372

29

31.12.1991

 M38

COMMISSION REGULATION (EEC) NO 627/92 of 12 March 1992

  L 68

9

13.3.1992

 M39

COMMISSION REGULATION (EEC) NO 1039/92 of 27 April 1992

  L 110

42

28.4.1992

 M40

COMMISSION REGULATION (EEC) NO 2505/92 of 14 July 1992

  L 267

1

14.9.1992

►M41

COUNCIL REGULATION (EEC) No 2913/92 of 12 October 1992

  L 302

1

19.10.1992

 M42

COMMISSION REGULATION (EEC) NO 3800/92 of 23 December 1992

  L 384

8

30.12.1992

 M43

COMMISSION REGULATION (EEC) NO 558/93 of 10 March 1993

  L 58

50

11.3.1993

 M44

COUNCIL REGULATION (EEC) No 697/93 of 17 March 1993

  L 76

12

30.3.1993

 M45

COMMISSION REGULATION (EEC) NO 1001/93 of 23 April 1993

  L 104

28

29.4.1993

 M46

COUNCIL REGULATION (EEC) NO 1574/93 of 14 June 1993

  L 152

1

24.6.1993

 M47

COMMISSION REGULATION (EEC) NO 1667/93 of 29 June 1993

  L 158

25

30.6.1993

 M48

COUNCIL REGULATION (EEC) NO 1891/93 of 12 July 1993

  L 172

1

15.7.1993

 M49

COMMISSION REGULATION (EEC) No 1959/93 of 19 July 1993

  L 177

12

21.7.1993

►M50

COUNCIL REGULATION (EEC) No 1969/93 of 19 July 1993

  L 180

9

23.7.1993

 M51

COMMISSION REGULATION (EEC) No 2593/93 of 21 September 1993

  L 238

18

23.9.1993

 M52

COMMISSION REGULATION (EEC) No 2551/93 of 10 August 1993

  L 241

1

27.9.1993

 M53

COMMISSION REGULATION (EEC) No 2976/93 of 27 October 1993

  L 268

21

29.10.1993

 M54

COUNCIL REGULATION (EC) No 3080/93 of 5 November 1993

  L 277

1

10.11.1993

 M55

COMMISSION REGULATION (EC) No 535/94 of 9 March 1994

  L 68

15

11.3.1994

 M56

COMMISSION REGULATION (EC) No 779/94 of 6 April 1994

  L 91

12

8.4.1994

 M57

COMMISSION REGULATION (EC) No 882/94 of 20 April 1994

  L 103

5

22.4.1994

 M58

COMMISSION REGULATION (EC) No 1641/94 of 6 July 1994

  L 172

12

7.7.1994

 M59

COMMISSION REGULATION (EC) No 1706/94 of 11 July 1994

  L 180

17

14.7.1994

 M60

COMMISSION REGULATION (EC) No 1737/94 of 15 July 1994

  L 182

9

16.7.1994

 M61

COMMISSION REGULATION (EC) No 1785/94 of 19 July 1994

  L 186

20

21.7.1994

 M62

COMMISSION REGULATION (EC) No 3115/94 of 20 December 1994

  L 345

1

31.12.1994

 M63

COMMISSION REGULATION (EC) No 3330/94 of 21 December 1994

  L 350

52

31.12.1994

 M64

COMMISSION REGULATION (EC) NO 656/95 of 28 March 1995

  L 69

1

29.3.1995

 M65

COMMISSION REGULATION (EC) No 1165/95 of 23 May 1995

  L 117

15

24.5.1995

 M66

COMMISSION REGULATION (EC) No 1305/95 of 8 June 1995

  L 126

11

9.6.1995

►M67

COMMISSION REGULATION (EC) No 1359/95 of 13 June 1995

  L 142

1

26.6.1995

 M68

COMMISSION REGULATION (EC) No 1562/95 of 29 June 1995

  L 150

16

1.7.1995

 M69

COMMISSION REGULATION (EC) No 1739/95 of 17 July 1995

  L 167

7

18.7.1995

 M70

COMMISSION REGULATION (EC) No 2458/95 of 19 October 1995

  L 253

1

21.10.1995

 M71

COMMISSION REGULATION (EC) No 2448/95 of 10 October 1995

  L 259

1

30.10.1995

 M72

COMMISSION REGULATION (EC) No 2587/95 of 3 November 1995

  L 264

1

7.11.1995

 M73

COMMISSION REGULATION (EC) No 2588/95 of 3 November 1995

  L 264

4

7.11.1995

 M74

COMMISSION REGULATION (EC) No 2810/95 of 5 December 1995

  L 291

24

6.12.1995

 M75

COMMISSION REGULATION (EC) No 3009/95 of 22 December 1995

  L 319

1

30.12.1995

 M76

COMMISSION REGULATION (EC) No 192/96 of 31 January 1996,

  L 26

5

2.2.1996

 M77

COUNCIL REGULATION (EC) No 344/96 of 26 February 1996

  L 49

1

28.2.1996

 M78

COMMISSION REGULATION (EC) No 586/96 of 1 April 1996

  L 84

18

3.4.1996

 M79

COMMISSION REGULATION (EC) No 1035/96 of 8 May 1996

  L 152

1

26.6.1996

 M80

COUNCIL REGULATION (EC) No 1191/96 of 26 June 1996

  L 156

11

29.6.1996

 M81

COUNCIL REGULATION (EC) No 1192/96 of 25 June 1996

  L 156

15

29.6.1996

 M82

COMMISSION REGULATION (EC) No 1734/96 of 9 September 1996

  L 238

1

19.9.1996

 M83

COUNCIL REGULATION (EC) No 2445/96 of 17 December 1996

  L 333

5

21.12.1996

 M84

COMMISSION REGULATION (EC) no 2491/96 of 23 December 1996

  L 338

14

28.12.1996

 M85

COMMISSION REGULATION (EC) No 2492/96 of 23 December 1996

  L 338

16

28.12.1996

 M86

COMMISSION REGULATION (EC) No 2493/96 of 23 December 1996

  L 338

27

28.12.1996

 M87

COMMISSION REGULATION (EC) No 288/97 of 17 February 1997

  L 48

7

19.2.1997

 M88

COMMISSION REGULATION (EC) No 480/97 of 14 March 1997

  L 75

9

15.3.1997

 M89

COUNCIL REGULATION (EC) No 866/97 of 12 May 1997

  L 124

1

16.5.1997

 M90

COMMISSION REGULATION (EC) No 1153/97 of 24 June 1997

  L 168

35

26.6.1997

 M91

COMMISSION REGULATION (EC) No 1194/97 of 27 June 1997

  L 170

10

28.6.1997

 M92

COMMISSION REGULATION (EC) No 1195/97 of 27 June 1997

  L 170

11

28.6.1997

 M93

COMMISSION REGULATION (EC) No 1624/97 of 13 August 1997

  L 224

16

14.8.1997

 M94

COUNCIL REGULATION (EC) No 2216/97 of 3 November 1997

  L 305

1

8.11.1997

 M95

COMMISSION REGULATION (EC) No 2086/97 of 4 November 1997

  L 312

1

14.11.1997

 M96

COUNCIL REGULATION (EC) No 2308/97 of 17 November 1997

  L 321

1

22.11.1997

 M97

COMMISSION REGULATION (EC) No 2472/97 of 11 December 1997

  L 341

25

12.12.1997

 M98

COMMISSION REGULATION (EC) No 2509/97 of 15 December 1997

  L 345

44

16.12.1997

 M99

COUNCIL REGULATION (EC) No 1048/98 of 18 May 1998

  L 151

1

21.5.1998

 M100

COMMISSION REGULATION (EC) No 2248/98 of 19 October 1998

  L 282

55

20.10.1998

 M101

COMMISSION REGULATION (EC) No 2261/98 of 26 October 1998

  L 292

1

30.10.1998

 M102

COUNCIL REGULATION (EC) No 860/1999 of 22 April 1999

  L 108

10

27.4.1999

 M103

COUNCIL REGULATION (EC) No 861/1999 of 22 April 1999

  L 108

11

27.4.1999

 M104

COMMISSION REGULATION (EC) No 1372/1999 of 25 June 1999

  L 162

46

26.6.1999

 M105

COMMISSION REGULATION (EC) No 1835/1999 of 24 August 1999

  L 224

5

25.8.1999

 M106

COMMISSION REGULATION (EC) No 2204/1999 of 12 October 1999,

  L 278

1

28.10.1999

 M107

COMMISSION REGULATION (EC) No 2626/1999 of 13 December 1999

  L 321

3

14.12.1999

►M108

COUNCIL REGULATION (EC) No 254/2000 of 31 January 2000

  L 28

16

3.2.2000

 M109

COMMISSION REGULATION (EC) No 1228/2000 of 31 May 2000

  L 143

22

16.6.2000

 M110

COUNCIL REGULATION (EC) No 1264/2000 of 8 June 2000

  L 144

6

17.6.2000

 M111

COMMISSION REGULATION (EC) No 2263/2000 of 13 October 2000

  L 264

1

18.10.2000

 M112

COUNCIL REGULATION (EC) No 2559/2000 of 16 November 2000

  L 293

1

22.11.2000

 M113

COMMISSION REGULATION (EC) No 1229/2001 of 19 June 2001

  L 168

5

23.6.2001

 M114

COMMISSION REGULATION (EC) No 1230/2001 of 21 June 2001

  L 168

6

23.6.2001

 M115

COMMISSION REGULATION (EC) No 1776/2001 of 7 September 2001

  L 240

3

8.9.2001

 M116

COMMISSION REGULATION (EC) No 1777/2001 of 7 September 2001

  L 240

4

8.9.2001

 M117

COMMISSION REGULATION (EC) No 1783/2001 of 10 August 2001

  L 241

7

11.9.2001

 M118

COMMISSION REGULATION (EC) No 2042/2001 of 18 October 2001

  L 276

8

19.10.2001

 M119

COMMISSION REGULATION (EC) No 2031/2001 of 6 August 2001

  L 279

1

23.10.2001

 M120

COUNCIL REGULATION (EC) No 2433/2001 of 6 December 2001

  L 329

4

14.12.2001

 M121

COMMISSION REGULATION (EC) No 578/2002 of 20 March 2002

  L 97

1

13.4.2002

 M122

COMMISSION REGULATION (EC) No 796/2002 of 6 May 2002

  L 128

8

15.5.2002

 M123

COMMISSION REGULATION (EC) No 969/2002 of 6 June 2002

  L 149

20

7.6.2002

 M124

COMMISSION REGULATION (EC) No 1832/2002 of 1 August 2002

  L 290

1

28.10.2002

 M125

COMMISSION REGULATION (EC) No 2176/2002 of 6 December 2002

  L 331

3

7.12.2002

 M126

COMMISSION REGULATION (EC) No 1871/2003 of 23 October 2003

  L 275

5

25.10.2003

 M127

COMMISSION REGULATION (EC) No 1789/2003 of 11 September 2003

  L 281

1

30.10.2003

 M128

COMMISSION REGULATION (EC) No 1949/2003 of 3 November 2003

  L 287

15

5.11.2003

 M129

COMMISSION REGULATION (EC) No 2205/2003 of 17 December 2003

  L 330

10

18.12.2003

 M130

COMMISSION REGULATION (EC) No 2344/2003 of 30 December 2003

  L 346

38

31.12.2003

 M131

COMMISSION REGULATION (EC) No 1340/2004 of 22 July 2004

  L 249

5

23.7.2004

 M132

COMMISSION REGULATION (EC) No 1558/2004 of 30 August 2004

  L 283

7

2.9.2004

 M133

COMMISSION REGULATION (EC) No 1810/2004 of 7 September 2004

  L 327

1

30.10.2004

 M134

COMMISSION REGULATION (EC) No 1989/2004 of 19 November 2004

  L 344

5

20.11.2004

 M135

COMMISSION REGULATION (EC) No 2147/2004 of 16 December 2004

  L 370

19

17.12.2004

 M136

COUNCIL REGULATION (EC) No 493/2005 of 16 March 2005

  L 82

1

31.3.2005

 M137

COMMISSION REGULATION (EC) No 1719/2005 of 27 October 2005

  L 286

1

28.10.2005

 M138

COUNCIL REGULATION (EC) No 2175/2005 of 21 December 2005

  L 347

9

30.12.2005

 M139

COUNCIL REGULATION (EC) No 267/2006 of 30 January 2006

  L 47

1

17.2.2006

 M140

COUNCIL REGULATION (EC) No 426/2006 of 9 March 2006

  L 79

1

16.3.2006

 M141

COUNCIL REGULATION (EC) No 486/2006 of 20 March 2006

  L 88

1

25.3.2006

 M142

COUNCIL REGULATION (EC) No 683/2006 of 27 February 2006

  L 120

1

5.5.2006

 M143

COUNCIL REGULATION (EC) No 711/2006 of 20 March 2006

  L 124

1

11.5.2006

 M144

COUNCIL REGULATION (EC) No 838/2006 of 20 March 2006

  L 154

1

8.6.2006

 M145

COMMISSION REGULATION (EC) No 949/2006 of 27 June 2006

  L 174

3

28.6.2006

 M146

COMMISSION REGULATION (EC) No 996/2006 of 29 June 2006

  L 179

26

1.7.2006

 M147

COMMISSION REGULATION (EC) No 1549/2006 of 17 October 2006

  L 301

1

31.10.2006

 M148

COUNCIL REGULATION (EC) No 1758/2006 of 22 May 2006

  L 335

1

1.12.2006

 M149

COUNCIL REGULATION (EC) No 1839/2006 of 28 November 2006

  L 355

1

15.12.2006

 M150

COUNCIL REGULATION (EC) No 1894/2006 of 18 December 2006

  L 397

1

30.12.2006

 M151

COUNCIL REGULATION (EC) No 1929/2006 of 23 October 2006

  L 406

8

30.12.2006

 M152

COUNCIL REGULATION (EC) No 1930/2006 of 20 December 2006

  L 406

9

30.12.2006

 M153

COUNCIL REGULATION (EC) No 129/2007 of 12 February 2007

  L 56

1

23.2.2007

 M154

COUNCIL REGULATION (EC) No 301/2007 of 19 March 2007

  L 81

11

22.3.2007

 M155

COUNCIL REGULATION (EC) No 501/2007 of 7 May 2007

  L 119

1

9.5.2007

 M156

COUNCIL REGULATION (EC) No 580/2007 of 29 May 2007

  L 138

1

30.5.2007

 M157

COUNCIL REGULATION (EC) No 733/2007 of 22 February 2007

  L 169

1

29.6.2007

 M158

COMMISSION REGULATION (EC) No 1214/2007 of 20 September 2007

  L 286

1

31.10.2007

 M159

COMMISSION REGULATION (EC) No 1352/2007 of 16 November 2007

  L 303

3

21.11.2007

 M160

COUNCIL REGULATION (EC) No 275/2008 of 17 March 2008

  L 85

3

27.3.2008

 M161

COMMISSION REGULATION (EC) No 360/2008 of 18 April 2008

  L 111

9

23.4.2008

 M162

COMMISSION REGULATION (EC) No 1031/2008 of 19 September 2008

  L 291

1

31.10.2008

 M163

COUNCIL REGULATION (EC) No 1138/2008 of 13 October 2008

  L 308

1

19.11.2008

 M164

COUNCIL REGULATION (EC) No 179/2009 of 5 March 2009

  L 63

1

7.3.2009

 M165

COMMISSION REGULATION (EC) No 332/2009 of 23 April 2009

  L 104

3

24.4.2009

 M166

COUNCIL REGULATION (EC) No 880/2009 of 7 September 2009

  L 254

1

26.9.2009

 M167

COMMISSION REGULATION (EC) No 948/2009 of 30 September 2009

  L 287

1

31.10.2009

 M168

COMMISSION REGULATION (EU) No 33/2010 of 12 January 2010

  L 10

9

15.1.2010

 M169

COMMISSION REGULATION (EU) No 211/2010 of 11 March 2010

  L 65

14

13.3.2010

 M170

COMMISSION REGULATION (EU) No 494/2010 of 25 May 2010

  L 140

19

8.6.2010

 M171

COMMISSION REGULATION (EU) No 861/2010 of 5 October 2010

  L 284

1

29.10.2010

 M172

COMMISSION REGULATION(EU) No 1228/2010 of 15 December 2010

  L 336

17

21.12.2010

 M173

REGULATION (EU) No 1238/2010 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 15 December 2010

  L 348

36

31.12.2010

 M174

COUNCIL REGULATION(EU) No 555/2011 of 6 June 2011

  L 150

3

9.6.2011

 M175

COMMISSION IMPLEMENTING REGULATION (EU) No 620/2011 of 24 June 2011

  L 166

16

25.6.2011

 M176

COMMISSION REGULATION (EU) No 1006/2011 of 27 September 2011

  L 282

1

28.10.2011

 M177

COMMISSION IMPLEMENTING REGULATION (EU) No 155/2012 of 21 February 2012

  L 50

1

23.2.2012

 M178

COMMISSION IMPLEMENTING REGULATION (EU) No 927/2012 of 9 October 2012

  L 304

1

31.10.2012

 M179

COMMISSION IMPLEMENTING REGULATION (EU) No 1055/2012 of 9 November 2012

  L 313

8

13.11.2012

 M180

COMMISSION IMPLEMENTING REGULATION (EU) No 1113/2012 of 23 November 2012

  L 329

11

29.11.2012

 M181

REGULATION (EU) No 1218/2012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 12 December 2012

  L 351

36

20.12.2012

 M182

COUNCIL REGULATION (EU) No 517/2013 of 13 May 2013

  L 158

1

10.6.2013

 M183

COMMISSION IMPLEMENTING REGULATION (EU) No 698/2013 of 19 July 2013

  L 198

35

23.7.2013

 M184

COUNCIL REGULATION (EU) No 953/2013 of 26 September 2013

  L 263

4

5.10.2013

►M185

REGULATION (EU) No 952/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 9 October 2013

  L 269

1

10.10.2013

 M186

COMMISSION IMPLEMENTING REGULATION (EU) No 1001/2013 of 4 October 2013

  L 290

1

31.10.2013

 M187

COUNCIL REGULATION (EU) No 1325/2013 of 9 December 2013

  L 334

2

13.12.2013

 M188

COUNCIL REGULATION (EU) No 1326/2013 of 9 December 2013

  L 334

4

13.12.2013

 M189

COMMISSION IMPLEMENTING REGULATION (EU) No 365/2014 of 7 April 2014

  L 108

9

11.4.2014

 M190

COMMISSION IMPLEMENTING REGULATION (EU) No 366/2014 of 7 April 2014

  L 108

11

11.4.2014

 M191

COMMISSION IMPLEMENTING REGULATION (EU) No 388/2014 of 10 April 2014

  L 113

17

16.4.2014

 M192

COMMISSION IMPLEMENTING REGULATION (EU) No 626/2014 of 10 June 2014

  L 174

26

13.6.2014

 M193

COMMISSION IMPLEMENTING REGULATION (EU) No 861/2014 of 5 August 2014

  L 235

10

8.8.2014

 M194

COMMISSION IMPLEMENTING REGULATION (EU) No 920/2014 of 21 August 2014

  L 252

1

26.8.2014

 M195

COMMISSION IMPLEMENTING REGULATION (EU) No 975/2014 of 11 September 2014

  L 274

11

16.9.2014

 M196

COMMISSION IMPLEMENTING REGULATION (EU) No 1101/2014 of 16 October 2014

  L 312

1

31.10.2014

 M197

COMMISSION IMPLEMENTING REGULATION (EU) 2015/389 of 5 March 2015

  L 65

11

10.3.2015

 M198

COMMISSION IMPLEMENTING REGULATION (EU) 2015/390 of 5 March 2015

  L 65

13

10.3.2015

 M199

COMMISSION IMPLEMENTING REGULATION (EU) 2015/1754 of 6 October 2015

  L 285

1

30.10.2015

 M200

COMMISSION IMPLEMENTING REGULATION (EU) 2016/533 of 31 March 2016

  L 89

4

6.4.2016

 M201

COMMISSION IMPLEMENTING REGULATION (EU) 2016/534 of 31 March 2016

  L 89

6

6.4.2016

 M202

COMMISSION IMPLEMENTING REGULATION (EU) 2016/1047 of 28 June 2016

  L 170

36

29.6.2016

 M203

COMMISSION IMPLEMENTING REGULATION (EU) 2016/1638 of 6 September 2016

  L 244

1

13.9.2016

 M204

COMMISSION IMPLEMENTING REGULATION (EU) 2016/1821 of 6 October 2016

  L 294

1

28.10.2016

 M205

COMMISSION IMPLEMENTING REGULATION (EU) 2016/1956 of 4 November 2016

  L 301

5

9.11.2016

 M206

COMMISSION IMPLEMENTING REGULATION (EU) 2016/2222 of 5 December 2016

  L 336

17

10.12.2016

 M207

COMMISSION IMPLEMENTING REGULATION (EU) 2016/2293 of 16 December 2016

  L 344

79

17.12.2016

 M208

COMMISSION IMPLEMENTING REGULATION (EU) 2017/705 of 19 April 2017

  L 104

6

20.4.2017

 M209

COMMISSION IMPLEMENTING REGULATION (EU) 2017/1343 of 18 July 2017

  L 186

1

19.7.2017

 M210

COMMISSION IMPLEMENTING REGULATION (EU) 2017/1344 of 18 July 2017

  L 186

3

19.7.2017

 M211

COMMISSION IMPLEMENTING REGULATION (EU) 2017/1925 of 12 October 2017

  L 282

1

31.10.2017

 M212

COMMISSION IMPLEMENTING REGULATION (EU) 2018/125 of 24 January 2018

  L 22

10

26.1.2018

 M213

COMMISSION IMPLEMENTING REGULATION (EU) 2018/396 of 13 March 2018

  L 71

36

14.3.2018

 M214

COMMISSION IMPLEMENTING REGULATION (EU) 2018/507 of 26 March 2018

  L 83

11

27.3.2018

 M215

COMMISSION IMPLEMENTING REGULATION (EU) 2018/549 of 6 April 2018

  L 91

11

9.4.2018

 M216

COMMISSION IMPLEMENTING REGULATION (EU) 2018/1602 of 11 October 2018

  L 273

1

31.10.2018

 M217

COMMISSION IMPLEMENTING REGULATION (EU) 2019/13 of 4 January 2019

  L 3

1

7.1.2019

 M218

COMMISSION IMPLEMENTING REGULATION (EU) 2019/1776 of 22 October 2019

  L 280

1

31.10.2019

 M219

COMMISSION IMPLEMENTING REGULATION (EU) 2020/523 of 7 April 2020

  L 116

1

15.4.2020

 M220

COMMISSION IMPLEMENTING REGULATION (EU) 2020/712 of 25 May 2020

  L 167

1

29.5.2020

 M221

COMMISSION IMPLEMENTING REGULATION (EU) 2020/1369 of 29 September 2020

  L 319

2

2.10.2020

 M222

COMMISSION IMPLEMENTING REGULATION (EU) 2020/1577 of 21 September 2020

  L 361

1

30.10.2020

 M223

COMMISSION IMPLEMENTING REGULATION (EU) 2020/2159 of 16 December 2020

  L 431

34

21.12.2020

 M224

COMMISSION IMPLEMENTING REGULATION (EU) 2021/1832 of 12 October 2021

  L 385

1

29.10.2021

►M225

COMMISSION IMPLEMENTING REGULATION (EU) 2022/859 of 24 May 2022

  L 151

34

2.6.2022

►M226

COMMISSION IMPLEMENTING REGULATION (EU) 2022/1638 of 20 September 2022

  L 247

67

23.9.2022


Corrected by:

 C1

Corrigendum, OJ L 341, 3.12.1987, p.  38  (2658/1987)

 C2

Corrigendum, OJ L 378, 31.12.1987, p.  120  (2658/1987)

 C3

Corrigendum, OJ L 130, 26.5.1988, p.  42  (2658/1987)

 C4

Corrigendum, OJ L 221, 12.8.1988, p.  63  (1858/1988)

 C5

Corrigendum, OJ L 102, 14.4.1989, p.  56  (3174/1988)

 C6

Corrigendum, OJ L 149, 13.6.1990, p.  24  (1251/1990)

 C7

Corrigendum, OJ L 158, 11.6.1992, p.  34  (3916/1991)

 C8

Corrigendum, OJ L 230, 13.8.1992, p.  32  (2587/1991)

 C9

Corrigendum, OJ L 312, 29.10.1992, p.  38  (2587/1991)

 C10

Corrigendum, OJ L 328, 14.11.1992, p.  50  (2587/1991)

 C11

Corrigendum, OJ L 117, 13.5.1993, p.  31  (3800/1992)

 C12

Corrigendum, OJ L 247, 5.10.1993, p.  28  (1959/1993)

 C13

Corrigendum, OJ L 181, 15.7.1994, p.  42  (2551/1993)

 C14

Corrigendum, OJ L 048, 3.3.1995, p.  26  (3115/1994)

 C15

Corrigendum, OJ L 092, 25.4.1995, p.  34  (3115/1994)

 C16

Corrigendum, OJ L 123, 3.6.1995, p.  30  (3115/1994)

 C17

Corrigendum, OJ L 123, 3.6.1995, p.  31  (3330/1994)

 C18

Corrigendum, OJ L 141, 24.6.1995, p.  84  (1305/1995)

 C19

Corrigendum, OJ L 077, 27.3.1996, p.  42  (3009/1995)

 C20

Corrigendum, OJ L 319, 10.12.1996, p.  16  (1734/1996)

 C21

Corrigendum, OJ L 008, 11.1.1997, p.  32  (2491/1996)

 C22

Corrigendum, OJ L 126, 17.5.1997, p.  30  (1734/1996)

 C23

Corrigendum, OJ L 214, 6.8.1997, p.  56  (1734/1996)

 C24

Corrigendum, OJ L 347, 18.12.1997, p.  59  (2086/1997)

 C25

Corrigendum, OJ L 062, 3.3.1998, p.  39  (2086/1997)

 C26

Corrigendum, OJ L 096, 28.3.1998, p.  47  (2472/1997)

 C27

Corrigendum, OJ L 178, 23.6.1998, p.  47  (2086/1997)

 C28

Corrigendum, OJ L 007, 13.1.1999, p.  46  (2261/1998)

 C29

Corrigendum, OJ L 040, 13.2.1999, p.  51  (2261/1998)

 C30

Corrigendum, OJ L 012, 18.1.2000, p.  36 (2204/1999)

 C31

Corrigendum, OJ L 276, 28.10.2000, p.  92 (2263/2000)

 C32

Corrigendum, OJ L 010, 13.1.2001, p.  78 (2388/2000)

 C33

Corrigendum, OJ L 248, 18.9.2001, p.  63 (2388/2000)

 C34

Corrigendum, OJ L 335, 19.12.2001, p.  24 (2204/1999)

 C35

Corrigendum, OJ L 015, 17.1.2002, p.  58 (2031/2001)

 C36

Corrigendum, OJ L 213, 9.8.2002, p.  46 (2031/2001)

 C37

Corrigendum, OJ L 024, 29.1.2003, p.  18 (1832/2002)

 C38

Corrigendum, OJ L 025, 30.1.2003, p.  43 (2388/2000)

 C39

Corrigendum, OJ L 032, 7.2.2003, p.  15 (2031/2001)

 C40

Corrigendum, OJ L 003, 7.1.2004, p.  43 (1832/2002)

 C41

Corrigendum, OJ L 006, 10.1.2004, p.  57 (1789/2003)

 C42

Corrigendum, OJ L 014, 21.1.2004, p.  54 (2344/2003)

 C43

Corrigendum, OJ L 118, 23.4.2004, p.  78  (2261/1998)

 C44

Corrigendum, OJ L 118, 23.4.2004, p.  78 (2204/1999)

 C45

Corrigendum, OJ L 118, 23.4.2004, p.  79 (2388/2000)

 C46

Corrigendum, OJ L 118, 23.4.2004, p.  79 (2031/2001)

 C47

Corrigendum, OJ L 043, 15.2.2005, p.  30 (1810/2004)

 C48

Corrigendum, OJ L 341, 23.12.2005, p.  111 (No 1719/2005)

 C49

Corrigendum, OJ L 051, 26.2.2008, p.  26 (711/2006)

 C50

Corrigendum, OJ L 051, 26.2.2008, p.  26 (838/2006)

 C51

Corrigendum, OJ L 164, 25.6.2008, p.  46 (No 1214/2007)

 C52

Corrigendum, OJ L 194, 23.7.2008, p.  42 (1352/2007)

 C53

Corrigendum, OJ L 149, 15.6.2010, p.  27 (No 948/2009)

 C54

Corrigendum, OJ L 204, 9.8.2011, p.  26 (861/2010)

 C55

Corrigendum, OJ L 052, 24.2.2012, p.  32 (1006/2011)

 C56

Corrigendum, OJ L 226, 22.8.2012, p.  8 (1006/2011)

 C57

Corrigendum, OJ L 288, 4.11.2015, p.  16 (2015/1754)

 C58

Corrigendum, OJ L 259, 27.9.2016, p.  79 (2016/1047)

 C59

Corrigendum, OJ L 150, 14.6.2017, p.  19 (2016/1821)

 C60

Corrigendum, OJ L 296, 15.11.2019, p.  63 (2019/1776)

 C61

Corrigendum, OJ L 013, 17.1.2020, p.  58 (2019/1776)

 C62

Corrigendum, OJ C 013, 17.1.2020, p.  59 (2019/1776)

 C63

Corrigendum, OJ L 031, 4.2.2020, p.  10 (2019/1776)

 C64

Corrigendum, OJ L 011, 14.1.2021, p.  21 (2020/1577)

►C65

Corrigendum, OJ L 414, 19.11.2021, p.  1 (2021/1832)

►C66

Corrigendum, OJ L 013, 20.1.2022, p.  75 (2021/1832)




▼B

COUNCIL REGULATION (EEC) No 2658/87

of 23 July 1987

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



Article 1

▼M108

1.  
A goods nomenclature, hereinafter called the ‘Combined Nomenclature’, or in abbreviated form ‘CN’, which meets at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Community and other Community policies concerning the importation or exportation of goods shall be established by the Commission.

▼B

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.

▼M108

3.  
The Combined Nomenclature is reproduced in Annex I. The rates of duty of the Common Customs Tariff and, where applicable, the supplementary statistical units as well as other necessary information are laid down in the said Annex.

The Annex comprises the conventional rates of duty.

However, whenever autonomous rates of duty are lower than the conventional rates of duty or where conventional rates of duty do not apply, the autonomous rates are also shown in the said Annex.

Article 2

An Integrated Tariff of the European Communities, hereinafter referred to as the ‘Taric’, which meets the requirements of the Common Customs Tariff, external trade statistics, the commercial, agricultural and other Community policies concerning the importation or exportation of goods, shall be established by the Commission.

The tariff shall be based on the Combined Nomenclature and include:

(a) 

the measures contained in this Regulation;

(b) 

the additional Community subdivisions, referred to as ‘Taric subheadings’, which are needed for the implementation of specific Community measures listed in Annex II;

(c) 

any other information necessary for the implementation or management of the Taric codes and additional codes as defined in Article 3(2) and (3);

(d) 

the rates of customs duty and other import and export charges, including duty exemptions and preferential tariff rates applicable to specific goods on importation or exportation;

(e) 

measures shown in Annex II applicable on the importation and exportation of specific goods.

▼B

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 eighth digits shall be ‘00’.

▼M50

2.  
The Taric subheadings shall be identified by the 9th and 10th 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 9th and 10th digits shall be ‘00’.
3.  
Exceptionally, additional Taric codes of four characters may be used for the application of specific Community measures which are not coded, or not entirely coded, at the 9th and 10th digit level.

▼M108 —————

▼M108

Article 5

1.  
The Taric shall be used by the Commission and the Member States for the application of Community measures concerning importation into and exportation from the Community.
2.  
Taric codes and Taric additional codes shall be applied to the importation and, where applicable, to the exportation of goods covered by the corresponding subheadings.
3.  
Member States may add subdivisions or additional codes for national purposes. Identifying codes shall be assigned to such subdivisions or additional codes in accordance with Regulation (EEC) No 2454/93.

Article 6

The Taric shall be established, updated, managed and disseminated by the Commission, which shall, wherever possible, use computerised means. The Commission shall, in particular, take the necessary steps to:

(a) 

integrate all measures contained in this Regulation or shown in Annex II thereto into the Taric,

(b) 

attribute Taric codes and Taric additional codes,

(c) 

update the Taric immediately,

(d) 

disseminate in electronic format changes to the Taric immediately.

▼M41 —————

▼B

Article 8

The committee ►M41  provided for in Article 247 of the Community Customs Code ◄ 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:

▼M108

(a) 

application of the Combined Nomenclature and the Taric, concerning in particular:

▼M185 —————

▼M108

— 
explanatory notes;
— 
the creation, if necessary, and for the purpose of responding to the Community's own needs, of statistical subheadings in the Taric, when to do so appears more appropriate than in the CN;

▼B

(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;

▼M108

(g) 

questions relating to the application, functioning and management of the harmonised system to be discussed within the Customs Cooperation Council, as well as their implementation by the Community.

2.  

The provisions adopted under paragraph 1 shall not amend:

— 
the rates of customs duties;
— 
agricultural duties, 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.

▼B

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 referred to in Article 12.

▼M108

Article 10

1.  
The Commission shall be assisted by the Customs Code Committee set up by Article 247 of Regulation (EEC) No 2913/92 ( 1 ).
2.  
Where reference is made to this paragraph, Articles 4 and 7 of Decision 1999/468/EC ( 2 ) shall apply.

The period laid down in Article 4(3) of Decision 1999/468/EC shall be set at three months.

▼M41 —————

▼M108

Article 12

1.  
The Commission shall adopt each year, a regulation reproducing the complete version of the Combined Nomenclature, together with the rates of duty in accordance with Article 1, as resulting from measures adopted by the Council or 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.
2.  
Measures and information concerning the Common Customs Tariff or Taric shall, whenever possible, be disseminated in electronic format by using computerised means.
3.  
In order to ensure the uniform application of the Common Customs Tariff and the Taric, the Commission shall promote coordination and harmonisation of practices in Member States' customs laboratories, using wherever possible, computerised means.

▼M108 —————

▼B

Article 14

Where a tariff preference is granted on the basis or 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 followings 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.

▼C65




ANNEX I

COMBINED NOMENCLATURE

SUMMARY

PART ONE — PRELIMINARY PROVISIONS

SECTION I — GENERAL RULES

A.

GENERAL RULES FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE

B.

GENERAL RULES CONCERNING DUTIES

C.

GENERAL RULES APPLICABLE BOTH TO NOMENCLATURE AND TO DUTIES

SECTION II — SPECIAL PROVISIONS

A.

GOODS FOR CERTAIN CATEGORIES OF SHIPS, BOATS AND OTHER VESSELS AND FOR DRILLING OR PRODUCTION PLATFORMS

B.

CIVIL AIRCRAFT AND GOODS FOR USE IN CIVIL AIRCRAFT

C.

PHARMACEUTICAL PRODUCTS

D.

STANDARD RATE OF DUTY

E.

CONTAINERS AND PACKING MATERIALS

F.

FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF THE GOODS

SIGNS, ABBREVIATIONS AND SYMBOLS

SUPPLEMENTARY UNITS

PART TWO — SCHEDULE OF CUSTOMS DUTIES

Chapter

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

1

LIVE ANIMALS

2

MEAT AND EDIBLE MEAT OFFAL

3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

SECTION II

VEGETABLE PRODUCTS

6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

9

COFFEE, TEA, MATÉ AND SPICES

10

CEREALS

11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

SECTION III

ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

15

ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY

16

PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS

17

SUGARS AND SUGAR CONFECTIONERY

18

COCOA AND COCOA PREPARATIONS

19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

21

MISCELLANEOUS EDIBLE PREPARATIONS

22

BEVERAGES, SPIRITS AND VINEGAR

23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY

SECTION V

MINERAL PRODUCTS

25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

26

ORES, SLAG AND ASH

27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

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

29

ORGANIC CHEMICALS

30

PHARMACEUTICAL PRODUCTS

31

FERTILISERS

32

TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

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

35

ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

36

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

38

MISCELLANEOUS CHEMICAL PRODUCTS

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

39

PLASTICS AND ARTICLES THEREOF

40

RUBBER AND ARTICLES THEREOF

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

42

ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

43

FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

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

45

CORK AND ARTICLES OF CORK

46

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

47

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

48

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

49

PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

SECTION XI

TEXTILES AND TEXTILE ARTICLES

50

SILK

51

WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC

52

COTTON

53

OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN

54

MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS

55

MAN-MADE STAPLE FIBRES

56

WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF

57

CARPETS AND OTHER TEXTILE FLOOR COVERINGS

58

SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY

59

IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE

60

KNITTED OR CROCHETED FABRICS

61

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

62

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED

63

OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

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

65

HEADGEAR AND PARTS THEREOF

66

UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF

67

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 SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

68

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS

69

CERAMIC PRODUCTS

70

GLASS AND GLASSWARE

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

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

72

IRON AND STEEL

73

ARTICLES OF IRON OR STEEL

74

COPPER AND ARTICLES THEREOF

75

NICKEL AND ARTICLES THEREOF

76

ALUMINIUM AND ARTICLES THEREOF

77

(RESERVED FOR POSSIBLE FUTURE USE)

78

LEAD AND ARTICLES THEREOF

79

ZINC AND ARTICLES THEREOF

80

TIN AND ARTICLES THEREOF

81

OTHER BASE METALS; CERMETS; ARTICLES THEREOF

82

TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL

83

MISCELLANEOUS ARTICLES OF BASE METAL

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

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

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 FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS

87

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF

88

AIRCRAFT, SPACECRAFT, AND PARTS THEREOF

89

SHIPS, BOATS AND FLOATING STRUCTURES

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

91

CLOCKS AND WATCHES AND PARTS THEREOF

92

MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

93

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

94

FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS

95

TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

96

MISCELLANEOUS MANUFACTURED ARTICLES

SECTION XXI

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

97

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

98

COMPLETE INDUSTRIAL PLANT

99

SPECIAL COMBINED NOMENCLATURE CODES

PART THREE — TARIFF ANNEXES

SECTION I — AGRICULTURAL ANNEXES

ANNEX 1

AGRICULTURAL COMPONENTS (EA), ADDITIONAL DUTIES FOR SUGAR (AD S/Z) AND ADDITIONAL DUTIES FOR FLOUR (AD F/M)

ANNEX 2

PRODUCTS TO WHICH AN ENTRY PRICE APPLIES

SECTION II — LISTS OF PHARMACEUTICAL SUBSTANCES WHICH QUALIFY FOR DUTY-FREE TREATMENT

ANNEX 3

LIST OF INTERNATIONAL NON-PROPRIETARY NAMES (INNS), PROVIDED FOR PHARMACEUTICAL SUBSTANCES BY THE WORLD HEALTH ORGANISATION, WHICH ARE FREE OF DUTY

ANNEX 4

LIST OF PREFIXES AND SUFFIXES WHICH, IN COMBINATION WITH THE INNS OF ANNEX 3, DESCRIBE THE SALTS, ESTERS OR HYDRATES OF INNS; THESE SALTS, ESTERS AND HYDRATES ARE FREE OF DUTY, ON CONDITION THAT THEY ARE CLASSIFIABLE IN THE SAME 6-DIGIT HS-SUBHEADING AS THE CORRESPONDING INN

ANNEX 5

SALTS, ESTERS AND HYDRATES OF INNS, WHICH ARE NOT CLASSIFIED IN THE SAME HS-HEADING AS THE CORRESPONDING INNS AND WHICH ARE FREE OF DUTY

ANNEX 6

LIST OF PHARMACEUTICAL INTERMEDIATES, I.E. COMPOUNDS USED FOR THE MANUFACTURE OF FINISHED PHARMACEUTICAL PRODUCTS, WHICH ARE FREE OF DUTY

SECTION III

ANNEX 7

(RESERVED FOR POSSIBLE FUTURE USE)

SECTION IV — FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF THE GOODS

ANNEX 8

GOODS UNFIT FOR CONSUMPTION (LIST OF DENATURANTS)

ANNEX 9

CERTIFICATES

SECTION V

ANNEX 10

STATISTICAL TARIC CODES

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. 
(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.

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.

5. 

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. This rule does not, however, apply to containers which give the whole its essential character;

(b) 

subject to the provisions of rule 5(a), packing materials and packing containers ( 3 ) 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.

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 this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

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 Union has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 3 of the schedule of duties. Unless the context requires otherwise, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.

The conventional rates of duty reproduced in column 3 are applicable from 1 January 2022.

When autonomous rates of duty are lower than the conventional rates of duty, the autonomous duties, shown by means of a footnote, 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 the law of the European Union.

4. 

The duties expressed as percentage rates are ad valorem duties.

5. 

The symbol ‘EA’ indicates that the goods concerned are chargeable with an ‘agricultural component’ fixed in accordance with Annex 1.

6. 

The symbol ‘AD S/Z’ or ‘AD F/M’ in Chapters 17 to 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 provisions of Annex 1.

7. 

In Chapter 22, the symbol ‘€ /% vol/hl’ means that a specific duty, expressed in euro, is to be calculated for each percentage volume of alcohol per hectolitre. Thus, a beverage having an alcohol content by volume of 40 % is to be charged as follows:

— 
‘€ 1/% vol/hl’ = € 1 × 40, giving a duty of € 40 per hectolitre, or
— 
‘€ 1/% vol/hl + € 5/hl’ = € 1 × 40 plus € 5, giving a duty of € 45 per hectolitre.

Where, in addition, a minimum (MIN) value is shown, for example ‘€ 1,6/% vol/hl MIN € 9/hl’, it means that the duty, calculated on the basis of the above rule, is to be compared with the minimum duty, for example ‘€ 9/hl’, and the higher of the two is to be applied.

8. 

Where, in Chapters 17 to 19 and 21 a maximum (MAX) value is shown, for example '(9 + EA) MAX (24,2 + AD S/Z)', it means that the duty calculated by the addition of 9 % and the 'agricultural component' (EA) may not exceed the sum of 24,2 % and the additional duty on sugar ('AD S/Z').

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:

(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.

3. 

The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98 ( 4 ) (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 53 of Regulation (EU) No 952/2013 ( 5 ) of the European Parliament and of the Council.

4. 

Goods eligible for favourable tariff treatment by reason of their end-use:

Where the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable to the goods, the said goods shall be classified in the code referring to the end-use and Article 254 of Regulation (EU) No 952/2013 shall not apply.

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:

(a) 

goods intended for incorporation in drilling or production platforms:

(1) 

fixed, of subheading ex 8430 49 , operating in or outside the territorial sea of Member States, or

(2) 

floating or submersible, of subheading 8905 20 ,

for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.

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.



CN code

Description

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

– – Seagoing

8901 20

– Tankers :

8901 20 10

– – Seagoing

8901 30

– Refrigerated vessels, other than those of subheading 8901 20 :

8901 30 10

– – Seagoing

8901 90

– Other vessels for the transport of goods and other vessels for the transport of both persons and goods :

8901 90 10

– – Seagoing

8902 00

Fishing vessels; factory ships and other vessels for processing or preserving fishery products :

8902 00 10

– Seagoing

8903

Yachts and other vessels for pleasure or sports; rowing boats and canoes :

 

– Sailboats, other than inflatable, with or without auxiliary motor :

8903 22

– – Of a length exceeding 7,5 m but not exceeding 24 m :

8903 22 10

– – – Seagoing

8903 23

– – Of a length exceeding 24 m :

8903 23 10

– – – Seagoing

 

– Motorboats, other than inflatable, not including outboard motorboats :

8903 32

– – Of a length exceeding 7,5 m but not exceeding 24 m :

8903 32 10

– – – Seagoing

8903 33

– – Of a length exceeding 24 m :

8903 33 10

– – – Seagoing

8904 00

Tugs and pusher craft :

8904 00 10

– Tugs

 

– Pusher craft:

8904 00 91

– – Seagoing

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

– – Seagoing

8905 90

– Other :

8905 90 10

– – Seagoing

8906

Other vessels, including warships and lifeboats other than rowing boats :

8906 10 00

– Warships

8906 90

– Other :

8906 90 10

– – Seagoing

3. 

The suspensions shall be subject to conditions laid down in the relevant provisions of the European Union 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:

— 
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 headings and subheadings listed in tables in paragraph 5.

2. 

For the purposes of paragraph 1, first and second indent, ‘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 purposes of paragraph 1, second indent, the expression ‘for use in civil aircraft’ shall include goods for use in ground flying trainers for civil use.

4. 

Relief from customs duties shall be subject to the conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods (see Article 254 of Regulation (EU) No 952/2013).

However, these conditions shall not apply in cases where civil aircraft falling under subheadings 8802 11 , 8802 12 , 8802 20 , 8802 30 , 8802 40 have been duly entered on a register of a Member State or a third country in accordance with the Convention on International Civil Aviation dated 7 December 1944 and reference is made in the customs declaration for release for free circulation to the relevant certificate of registration.

The provisions of the CN Preliminary Provisions, Section I – General Rules, point C. 4. shall apply mutatis mutandis.

5. 

Goods eligible for this relief from customs duties are covered by the following headings or subheadings:

3917 40 , 4011 30 , 4012 13 , 4012 20 , 7324 10 , 7326 20 , 8302 10 , 8302 20 , 8302 42 , 8302 49 , 8302 60 , 8407 10 , 8408 90 , 8409 10 , 8411 , 8412 10 , 8412 21 , 8412 29 , 8412 31 , 8412 39 , 8412 80 80 , 8412 90 , 8413 19 , 8413 20 , 8413 30 , 8413 50 , 8413 60 , 8413 70 , 8413 81 , 8413 91 , 8414 10 , 8414 20 , 8414 30 , 8414 51 , 8414 59 , 8414 80 , 8414 90 , 8415 81 , 8415 82 , 8415 83 , 8418 10 , 8418 30 , 8418 40 , 8418 61 , 8418 69 , 8419 50 , 8419 81 , 8421 19 , 8421 21 , 8421 23 , 8421 29 , 8421 31 , 8421 32 , 8421 39 , 8424 10 , 8479 90 , 8483 10 , 8483 30 , 8483 40 , 8483 50 , 8483 60 , 8483 90 , 8484 10 , 8484 90 , 8501 32 , 8501 52 , 8501 61 , 8501 62 , 8501 63 , 8502 , 8504 10 , 8504 31 , 8504 32 , 8504 33 , 8504 40 , 8504 50 , 8507 , 8511 10 , 8511 20 , 8511 30 , 8511 40 , 8511 50 , 8511 80 , 8518 10 , 8518 22 , 8518 29 , 8518 30 , 8518 40 , 8518 50 , 8519 81 , 8521 10 , 8526 , 8528 52 , 8529 10 , 8531 10 95 , 8531 20 , 8531 80 , 8539 10 , 8544 30 , 8801 , 8802 11 , 8802 12 , 8802 20 , 8802 30 , 8802 40 , 8806 10 , 8806 21 , 8806 22 , 8806 23 , 8806 24 , 8806 29 , 8806 91 , 8806 92 , 8806 93 , 8806 94 , 8806 99 , 8807 10 , 8807 20 , 8807 30 , 8807 90 , 9001 90 , 9002 90 , 9014 10 , 9025 , 9029 20 38 , 9030 31 , 9030 33 , 9030 89 , 9032 , 9104 .

For the following subheadings, relief from customs duties for products for use in civil aircraft is granted only for the goods described in the second column:



Subheading

Description

3917 21 90 , 3917 22 90 , 3917 23 90 , 3917 29 00 , 3917 31 , 3917 33 , 3917 39 00 , 7413 00 , 8307 10 , 8307 90

With fittings attached

4008 29

Profile shapes, cut to size

4009 12 , 4009 22 , 4009 32 , 4009 42

Suitable for conducting gases or liquids

3926 90 , 4016 10 , 4016 93 , 4016 99

For technical uses

4504 90

Gaskets, washers and other seals

6812 80

Other than clothing, clothing accessories, footwear, headgear, paper, millboard, felt or compressed asbestos fibre jointing, in sheets or rolls

6812 99

Other than paper, millboard, felt; other than compressed asbestos fibre jointing, in sheets or rolls

6813 20 , 6813 81 , 6813 89

With a basis of asbestos or of other mineral substances

7007 21

Windshields, not framed

7322 90

Air heaters and hot-air distributors (excluding parts thereof)

7324 90

Sanitary ware (excluding parts thereof)

7608 10 , 7608 20

With fittings attached, suitable for conducting gases or liquids

8108 90

Tubes and pipes, with fittings attached, suitable for conducting gases or liquids

8415 90

Of air-conditioning machines of subheading 8415 81 , 8415 82 or 8415 83

8419 90

Parts of heat exchange units

8479 89

Hydropneumatic batteries; mechanical actuators for thrust reversers; toilet units specially designed; air humidifiers and dehumidifiers; servomechanisms, non-electric; non-electric starter motors; pneumatic starters for turbojets, turbopropellers and other gas turbines; windscreen wipers, non-electric; propeller regulators, non-electric

8501 20 , 8501 40

Of an output exceeding 735 W but not exceeding 150 kW

8501 31

Of an output exceeding 735 W, DC generators

8501 33

Motors of an output not exceeding 150 kW and generators

8501 34

Generators, of an output exceeding 375 kW

8501 51

Of an output exceeding 735 W

8501 53

Of an output not exceeding 150 kW

8501 72

Of an output exceeding 735 W

8501 80

Of an output not exceeding 750 kW

8516 80 20

Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing

8522 90

Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of subheading 8519 81

8529 90

Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of heading 8526

8536 70

Connectors of plastics for optical fibres, optical fibre bundles or cables

8543 70 90

Electric synchros and transducers; defrosters and demisters with electric resistors

9020 00

Excluding parts

9029 10

Electric or electronic revolution counters

9029 90

Of revolution counters, speed indicators and tachometers

9109 10 , 9109 90

Of a width or diameter not exceeding 50 mm

9405 11 , 9405 19 , 9405 61 , 9405 69

Of plastics or of base metal

9405 92 , 9405 99

Of the articles of subheadings 9405 11 , 9405 19 , 9405 61 or 9405 69 , of plastics or of base metal

6. 

The goods specified in paragraph 5 are integrated in TARIC by subheadings with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013)’.

However, for subheadings 8802 11 , 8802 12 , 8802 20 , 8802 30 , 8802 40 , the footnote reference reads:

'Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013). These conditions shall not apply in cases where civil aircraft have been duly entered on a register of a Member State or a third country in accordance with the Convention on International Civil Aviation dated 7 December 1944 and reference is made in the customs declaration for release for free circulation to the relevant certificate of registration.'

C.    Pharmaceutical products

1. 

Relief from customs duty is provided for pharmaceutical products of the following categories:

(1) 

pharmaceutical substances which are covered by the CAS RN (chemical abstracts service registry numbers) and the international non-proprietary names (INNs) listed in Annex 3;

(2) 

salts, esters and hydrates of INNs which are described by combining INNs of Annex 3 with prefixes or suffixes of Annex 4, provided such products are classifiable in the same 6-digit HS-subheadings as the relevant INN;

(3) 

salts, esters and hydrates of INNs which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-subheadings as the corresponding INNs;

(4) 

pharmaceutical intermediates, i.e. compounds of a kind used in the manufacture of finished pharmaceutical products which are covered by the CAS RN and the chemical names, listed in Annex 6.

2. 

Special cases:

(1) 

INNs cover only those substances described in the lists of recommended and proposed INNs published by the World Health Organisation (WHO). Where the number of substances covered by an INN is less than that covered by the CAS RN, only those substances covered by the INN will be subject to duty-free treatment;

(2) 

where a product of Annex 3 or Annex 6 is identified by a CAS RN corresponding to a specific isomer, only that isomer may qualify for duty-free treatment;

(3) 

double derivatives (salts, esters and hydrates) of INNs identified by a combination of an INN of Annex 3 with a prefix or suffix of Annex 4 qualify for duty-free treatment, provided they are classifiable in the same 6-digit HS-subheading as the relevant INN:

example: alanine methyl ester, hydrochloride;

(4) 

where an INN of Annex 3 is a salt (or an ester), no other salt (or ester) of the acid corresponding to the INN may qualify for duty-free treatment:

example: oxprenoate potassium (INN): duty-free

oxprenoate sodium: not duty-free.

(5) 

where no CAS RN is indicated for a product of Annex 3 or Annex 6 (number 0-00-0), the international non-proprietary name (INN) or listed chemical name is sufficient for duty-free treatment.

D.    Standard rate of duty

1. 

Customs duty shall be charged at the flat rate of 2,5 % ad valorem on goods:

— 
contained in consignments sent by one private individual to another, or
— 
contained in travellers' personal luggage,

provided that such importations are not of a commercial nature.

This flat-rate 2,5 % customs duty shall apply, provided that the intrinsic value of the goods subject to import duty does not exceed € 700 per consignment or per traveller.

Such flat-rate assessment shall not apply to goods for which the rate of duty in the schedule of customs duties is ‘free’ and to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 27 or pursuant to Article 41 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty ( 6 ).

2. 

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

(a) 

in the case of goods contained in consignments sent by one private individual to another, such consignments:

— 
are of an occasional nature,
— 
contain goods exclusively for the personal use of the consignee or his family, which do not by their nature or quantity reflect any commercial interest,
— 
are sent to the consignee by the consignor free of payment of any kind;
(b) 

in the case of goods contained in travellers' personal luggage, they:

— 
are of an occasional nature, and
— 
consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.
3. 

The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 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 provided for pursuant to Articles 25 to 27 and 41 of Regulation (EC) No 1186/2009.

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

4. 

Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 700.

5. 

Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 700 if, at the time of the annual adjustment provided for in Article 53 of Regulation (EU) No 952/2013 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

E.    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:

(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.
2. 

Where containers and packing materials covered by the provisions of paragraph 1(a) and (b) 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 among all the goods contained, in proportion to the weight or value of those goods.

F.    Favourable tariff treatment by reason of the nature of the goods

1. 

Under certain conditions, favourable tariff treatment by reason of the nature of the goods is provided for:

— 
goods unfit for consumption,
— 
seeds,
— 
bolting cloth, not made up,
— 
certain types of fresh table grapes, tobacco and nitrate.

These goods are covered by subheadings ( 7 ) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’ or ‘This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions’.

2. 

Goods unfit for consumption for which favourable tariff treatment is granted by reason of their nature are listed in Annex 8 by reference to the heading under which they are classified together with the description and the quantities of the denaturants used. Such goods are presumed to be unfit for consumption when the goods to be denatured and the denaturants are homogeneously mixed and their separation is economically not viable.

3. 

The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with the relevant provisions of the European Union:

— 
for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC ( 8 )),
— 
for seed potatoes (Council Directive 2002/56/EC of 13 June 2002 ( 9 )),
— 
for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002 ( 10 )).

When hybrid sweetcorn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind to which the agricultural provisions do not apply, favourable tariff treatment by reason of their nature shall be granted, provided that it is established that the goods are actually intended for sowing.

4. 

Bolting cloth, not made up, is granted favourable tariff treatment on the condition that the goods are indelibly marked in a way identifying them as being intended for bolting or similar industrial purposes.

5. 

Fresh table grapes, tobacco and nitrate are granted favourable tariff treatment on production of a duly endorsed certificate. The particular provisions to be applied and the model of the certificates are set out at Annex 9.

SIGNS, ABBREVIATIONS AND SYMBOLS

Refers to new code numbers

Refers to code numbers used the previous year but with differing coverage

AD F/M

Additional duty on flour

AD S/Z

Additional duty on sugar

b/f

Bottle flask

cm/s

Centimetre(s) per second

EA

Agricultural component

Euro

INN

International non-proprietary name

INNM

International non-proprietary name modified

ISO

International Organisation for Standardisation

Kbit

1 024  bits

kg/br

Kilogram, gross

kg/net

Kilogram, net

kg/net eda

Kilogram drained net weight

kg/net mas

Kilogram net, of dry matter

MAX

Maximum

Mbit

1 048 576  bits

MIN

Minimum

ml/g

Millilitre(s) per gram

mm/s

Millimetre(s) per second

RON

Research octane number

Note:

A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519 ]). In an annex to the schedule of customs duties, the placing of the annex's reference between square brackets indicates that the contents of that annex have been deleted (for example, [Annex 7]).

SUPPLEMENTARY UNITS

c/k

Carats (1 metric carat = 2 × 10–4 kg)

ce/el

Number of cells

ct/l

Carrying capacity in tonnes ( 11 )

g

Gram

gi F/S

Gram of fissile isotopes

kg H2O2

Kilogram of hydrogen peroxide

kg K2O

Kilogram of potassium oxide

kg KOH

Kilogram of potassium hydroxide (caustic potash)

kg met.am.

Kilogram of methylamines

kg N

Kilogram of nitrogen

kg NaOH

Kilogram of sodium hydroxide (caustic soda)

kg/net eda

Kilogram drained net weight

kg P2O5

Kilogram of diphosphorus pentaoxide

kg 90 % sdt

Kilogram of substance 90 % dry

kg U

Kilogram of uranium

1 000  kWh

Thousand kilowatt hours

l

Litre

l alc. 100 %

Litre pure (100 %) alcohol

m

Metre

m2

Square metre

m3

Cubic metre

1 000  m3

Thousand cubic metres

pa

Number of pairs

p/st

Number of items

100 p/st

Hundred items

1 000  p/st

Thousand items

TJ

Terajoule (gross calorific value)

t. CO2

Tonne of CO2 (carbon dioxide) equivalent ( 12 )

No supplementary unit

PART TWO

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:

(a) 

fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301 , 0306 , 0307 or 0308 ;

(b) 

cultures of micro-organisms and other products of heading 3002 ; and

(c) 

animals of heading 9508 .



CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

0101

Live horses, asses, mules and hinnies :

 

 

 

– Horses :

 

 

0101 21 00

– – Pure-bred breeding animals (1)

Free

p/st

0101 29

– – Other :

 

 

0101 29 10

– – – For slaughter (2)

Free

p/st

0101 29 90

– – – Other

11,5

p/st

0101 30 00

– Asses

7,7

p/st

0101 90 00

– Other

10,9

p/st

0102

Live bovine animals :

 

 

 

– Cattle :

 

 

0102 21

– – Pure-bred breeding animals (3) :

 

 

0102 21 10

– – – Heifers (female bovines that have never calved)

Free

p/st

0102 21 30

– – – Cows

Free

p/st

0102 21 90

– – – Other

Free

p/st

0102 29

– – Other :

 

 

0102 29 05

– – – Of the sub-genus Bibos or of the sub-genus Poephagus

Free

p/st

 

– – – Other:

 

 

0102 29 10

– – – – Of a weight not exceeding 80 kg

10,2 + 93,1 €/100 kg/net (4)

p/st

 

– – – – Of a weight exceeding 80 kg but not exceeding 160 kg:

 

 

0102 29 21

– – – – – For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 29 29

– – – – – Other

10,2 + 93,1 €/100 kg/net (4)

p/st

 

– – – – Of a weight exceeding 160 kg but not exceeding 300 kg:

 

 

0102 29 41

– – – – – For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 29 49

– – – – – Other

10,2 + 93,1 €/100 kg/net (4)

p/st

 

– – – – Of a weight exceeding 300 kg:

 

 

 

– – – – – Heifers (female bovines that have never calved):

 

 

0102 29 51

– – – – – – For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 29 59

– – – – – – Other

10,2 + 93,1 €/100 kg/net (4)

p/st

 

– – – – – Cows:

 

 

0102 29 61

– – – – – – For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 29 69

– – – – – – Other

10,2 + 93,1 €/100 kg/net (4)

p/st

 

– – – – – Other:

 

 

0102 29 91

– – – – – – For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 29 99

– – – – – – Other

10,2 + 93,1 €/100 kg/net (4)

p/st

 

– Buffalo :

 

 

0102 31 00

– – Pure-bred breeding animals (3)

Free

p/st

0102 39

– – Other :

 

 

0102 39 10

– – – Domestic species

10,2 + 93,1 €/100 kg/net

p/st

0102 39 90

– – – Other

Free

p/st

0102 90

– Other :

 

 

0102 90 20

– – Pure-bred breeding animals (3)

Free

p/st

 

– – Other:

 

 

0102 90 91

– – – Domestic species

10,2 + 93,1 €/100 kg/net

p/st

0102 90 99

– – – Other

Free

p/st

0103

Live swine :

 

 

0103 10 00

– Pure-bred breeding animals (5)

Free

p/st

 

– Other :

 

 

0103 91

– – Weighing less than 50 kg :

 

 

0103 91 10

– – – Domestic species

41,2 €/100 kg/net

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

35,1 €/100 kg/net

p/st

0103 92 19

– – – – Other

41,2 €/100 kg/net

p/st

0103 92 90

– – – Other

Free

p/st

0104

Live sheep and goats :

 

 

0104 10

– Sheep :

 

 

0104 10 10

– – Pure-bred breeding animals (6)

Free

p/st

 

– – Other:

 

 

0104 10 30

– – – Lambs (up to a year old)

80,5 €/100 kg/net (4)

p/st

0104 10 80

– – – Other

80,5 €/100 kg/net (4)

p/st

0104 20

– Goats :

 

 

0104 20 10

– – Pure-bred breeding animals (6)

3,2

p/st

0104 20 90

– – Other

80,5 €/100 kg/net (4)

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

– – Fowls of the species Gallus domesticus :

 

 

 

– – – Grandparent and parent female chicks:

 

 

0105 11 11

– – – – Laying stocks

52 €/1 000  p/st

p/st

0105 11 19

– – – – Other

52 €/1 000  p/st

p/st

 

– – – Other:

 

 

0105 11 91

– – – – Laying stocks

52 €/1 000  p/st

p/st

0105 11 99

– – – – Other

52 €/1 000  p/st

p/st

0105 12 00

– – Turkeys

152 €/1 000  p/st

p/st

0105 13 00

– – Ducks

52 €/1 000  p/st

p/st

0105 14 00

– – Geese

152 €/1 000  p/st

p/st

0105 15 00

– – Guinea fowls

52 €/1 000  p/st

p/st

 

– Other :

 

 

0105 94 00

– – Fowls of the species Gallus domesticus

20,9 €/100 kg/net

p/st

0105 99

– – Other :

 

 

0105 99 10

– – – Ducks

32,3 €/100 kg/net

p/st

0105 99 20

– – – Geese

31,6 €/100 kg/net

p/st

0105 99 30

– – – Turkeys

23,8 €/100 kg/net

p/st

0105 99 50

– – – Guinea fowls

34,5 €/100 kg/net

p/st

0106

Other live animals :

 

 

 

– Mammals :

 

 

0106 11 00

– – Primates

Free

p/st

0106 12 00

– – Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)

Free

p/st

0106 13 00

– – Camels and other camelids (Camelidae)

Free

p/st

0106 14

– – Rabbits and hares :

 

 

0106 14 10

– – – Domestic rabbits

3,8

p/st

0106 14 90

– – – Other

Free

0106 19 00

– – Other

Free

0106 20 00

– Reptiles (including snakes and turtles)

Free

p/st

 

– Birds :

 

 

0106 31 00

– – Birds of prey

Free

p/st

0106 32 00

– – Psittaciformes (including parrots, parakeets, macaws and cockatoos)

Free

p/st

0106 33 00

– – Ostriches; emus (Dromaius novaehollandiae)

Free

p/st

0106 39

– – Other :

 

 

0106 39 10

– – – Pigeons

6,4

p/st

0106 39 80

– – – Other

Free

 

– Insects :

 

 

0106 41 00

– – Bees

Free

0106 49 00

– – Other

Free

0106 90 00

– Other

Free

(1)   

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1); Commission Implementing Regulation (EU) 2015/262 (OJ L 59, 3.3.2015, p. 1)).

(2)   

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1)).

(3)   

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1); Commission Regulation (EC) No 133/2008 (OJ L 41, 15.2.2008, p. 11)).

(4)   

WTO tariff quota.

(5)   

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1)).

(6)   

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1); Commission Regulation (EC) No 874/96 (OJ L 118, 15.5.1996, p. 12)).

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

1. This chapter does not cover:

(a) 

products of the kinds described in headings 0201 to 0208 or 0210 , unfit or unsuitable for human consumption;

(b) 

edible, non-living insects (heading 0410 );

(c) 

guts, bladders or stomachs of animals (heading 0504 ) or animal blood (heading 0511 or 3002 ); or

(d) 

animal fat, other than products of heading 0209 (Chapter 15).

Additional notes

1.  

A. 

The following expressions have the meanings hereby assigned to them:

(a) 

‘carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10 : 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’ includes 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 : 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; ‘half-carcase’ includes 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 20 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 presented to customs 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 30 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 30 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 50 and 0202 20 50 : the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank;

(g) 

‘separated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50 : the rear part of a half-carcase, comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank;

(h) 

1. 

‘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;

2. 

‘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. 

Products covered by additional notes 1(A)(a) to (g) to this chapter may be presented with or without the vertebral column.

C. 

In determining the number of whole or cut ribs referred to in additional note 1(A), only those attached to the vertebral column are to be taken into consideration. If the vertebral column has been removed, only the whole or cut ribs which otherwise would have been directly attached to the vertebral column are to be taken into consideration.

2.  

A. 

The following expressions have the meanings hereby assigned to them:

(a) 

‘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 each cervical, dorsal, lumbar and sacral vertebra, through or along the sternum and through the ischio-pubic symphysis. These carcases or half-carcases may be with or without head, with or without the chaps, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. 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 the 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, with or without the chaps, 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, presented separately, 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.

B. 

The parts of the cuts defined in paragraph 2(A)(f) fall in the same subheadings, only if they contain rind and subcutaneous fat.

If the cuts falling in subheadings 0210 11 11 , 0210 11 19 , 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 must follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof must contain bones.

C. 

Subheadings 0206 49 00 and 0210 99 49 , 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 as follows:

— 
by a straight cut parallel to the cranium; or
— 
by a cut parallel to the cranium up to the level of the eyes and then inclined to the front of the head, thereby causing the chaps to remain attached to the half-carcase.

The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part, are considered parts of heads. However, the cuts of boneless meat of the fore-end, presented alone (jowls, chaps, or chaps and jowls together), fall in subheading 0203 19 55 , 0203 29 55 , 0210 19 50 or 0210 19 81 , as the case may be.

D. 

For the purposes of subheadings 0209 10 11 and 0209 10 19 , ‘subcutaneous pig fat’ has 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 must exceed the weight of the rind.

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

E. 

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 × 6,25) is 2,8 or less is considered as ‘dried or smoked’. The nitrogen content is determined in accordance with ISO method 937-1978.

3.  

A. 

For the purposes of heading 0204 , the following expressions have the meanings hereby assigned to them:

(a) 

‘carcases’, for the purposes of subheadings 0204 10 , 0204 21 , 0204 30 , 0204 41 , 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 , 0204 21 , 0204 30 , 0204 41 , 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 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 and 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 five 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 3 A, only those attached to the backbone are to be taken into consideration.

4.   The following expressions have the meanings hereby assigned to them:

(a) 

‘poultry cuts, with bone in’, for the purposes of subheadings 0207 13 20 to 0207 13 60 , 0207 14 20 to 0207 14 60 , 0207 26 20 to 0207 26 70 , 0207 27 20 to 0207 27 70 , 0207 44 21 to 0207 44 61 , 0207 45 21 to 0207 45 61 , 0207 54 21 to 0207 54 61 , 0207 55 21 to 0207 55 61 and 0207 60 21 to 0207 60 61 : the cuts specified therein, including all bones.

Poultry cuts as referred to in (a) which have been partly boned fall in subheading 0207 13 70 , 0207 14 70 , 0207 26 80 , 0207 27 80 , 0207 44 71 , 0207 44 81 , 0207 45 71 , 0207 45 81 , 0207 54 71 , 0207 54 81 , 0207 55 71 , 0207 55 81 and 0207 60 81 ;

(b) 

‘halves’, for the purposes of subheadings 0207 13 20 , 0207 14 20 , 0207 26 20 , 0207 27 20 , 0207 44 21 , 0207 45 21 , 0207 54 21 , 0207 55 21 and 0207 60 21 : halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone;

(c) 

‘quarters’, for the purposes of subheadings 0207 13 20 , 0207 14 20 , 0207 26 20 , 0207 27 20 , 0207 44 21 , 0207 45 21 , 0207 54 21 , 0207 55 21 and 0207 60 21 : leg quarters or breast quarters, obtained by a transversal cut of a half;

(d) 

‘whole wings, with or without tips’, for the purposes of subheadings 0207 13 30 , 0207 14 30 , 0207 26 30 , 0207 27 30 , 0207 44 31 , 0207 45 31 , 0207 54 31 , 0207 55 31 and 0207 60 31 : poultry cuts, consisting of the humerus, radius and ulna, together with the surrounding musculature. The tip, including the carpal bones, may or may not have been removed. The cuts must have been made at the joints;

(e) 

‘breasts’, for the purposes of subheadings 0207 13 50 , 0207 14 50 , 0207 26 50 , 0207 27 50 , 0207 44 51 , 0207 45 51 , 0207 54 51 , 0207 55 51 and 0207 60 51 : poultry cuts, consisting of the sternum and the ribs distributed on both sides of it, together with the surrounding musculature;

(f) 

‘legs’, for the purposes of subheadings 0207 13 60 , 0207 14 60 , 0207 44 61 , 0207 45 61 , 0207 54 61 , 0207 55 61 and 0207 60 61 : poultry cuts consisting of the femur, tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints;

(g) 

‘turkey drumsticks’, for the purposes of subheadings 0207 26 60 and 0207 27 60 : turkey cuts, consisting of the tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints;

(h) 

‘turkey legs, other than drumsticks’, for the purposes of subheadings 0207 26 70 and 0207 27 70 : turkey cuts, consisting of the femur together with the surrounding musculature or of the femur, tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints;

(ij) 

‘duck or goose paletots’, for the purposes of subheadings 0207 44 71 , 0207 45 71 , 0207 54 71 and 0207 55 71 : ducks or geese, 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.   The duty rate applicable to mixtures falling in this chapter is 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 is that of the component which results in the highest amount of import duty.

6.  

(a) 

Uncooked seasoned meats fall in Chapter 16. ‘Seasoned meat’ is 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 in heading 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.

7.   For the purposes of subheadings 0210 11 to 0210 93 , the term ‘meat and edible meat offal, salted or in brine’ means meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1,2 % or more, provided that it is the salting which ensures the long-term preservation. For the purposes of subheading 0210 99 , the term ‘meat and edible meat offal, salted or in brine’ means meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1,2 % or more.



CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

0201

Meat of bovine animals, fresh or chilled :

 

 

0201 10 00

– Carcases and half-carcases

12,8 + 176,8 €/100 kg/net (1)

0201 20

– Other cuts with bone in :

 

 

0201 20 20

– – ‘Compensated’ quarters

12,8 + 176,8 €/100 kg/net (1)

0201 20 30

– – Unseparated or separated forequarters

12,8 + 141,4 €/100 kg/net (1)

0201 20 50

– – Unseparated or separated hindquarters

12,8 + 212,2 €/100 kg/net (1)

0201 20 90

– – Other

12,8 + 265,2 €/100 kg/net (1)

0201 30 00

– Boneless

12,8 + 303,4 €/100 kg/net (1)

0202

Meat of bovine animals, frozen :

 

 

0202 10 00

– Carcases and half-carcases

12,8 + 176,8 €/100 kg/net (1)

0202 20

– Other cuts with bone in :

 

 

0202 20 10

– – ‘Compensated’ quarters

12,8 + 176,8 €/100 kg/net (1)

0202 20 30

– – Unseparated or separated forequarters

12,8 + 141,4 €/100 kg/net (1)

0202 20 50

– – Unseparated or separated hindquarters

12,8 + 221,1 €/100 kg/net (1)

0202 20 90

– – Other

12,8 + 265,3 €/100 kg/net (1)

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

12,8 + 221,1 €/100 kg/net (1)

0202 30 50

– – Crop, chuck-and-blade and brisket cuts (2)

12,8 + 221,1 €/100 kg/net (1)

0202 30 90

– – Other

12,8 + 304,1 €/100 kg/net (1)

0203

Meat of swine, fresh, chilled or frozen :

 

 

 

– Fresh or chilled :

 

 

0203 11

– – Carcases and half-carcases :

 

 

0203 11 10

– – – Of domestic swine

53,6 €/100 kg/net (1)

0203 11 90

– – – Other

Free

0203 12

– – Hams, shoulders and cuts thereof, with bone in :

 

 

 

– – – Of domestic swine:

 

 

0203 12 11

– – – – Hams and cuts thereof

77,8 €/100 kg/net (1)

0203 12 19

– – – – Shoulders and cuts thereof

60,1 €/100 kg/net (1)

0203 12 90

– – – Other

Free

0203 19

– – Other :

 

 

 

– – – Of domestic swine:

 

 

0203 19 11

– – – – Fore-ends and cuts thereof

60,1 €/100 kg/net (1)

0203 19 13

– – – – Loins and cuts thereof, with bone in

86,9 €/100 kg/net (1)

0203 19 15

– – – – Bellies (streaky) and cuts thereof

46,7 €/100 kg/net (1)

 

– – – – Other:

 

 

0203 19 55

– – – – – Boneless

86,9 €/100 kg/net (1)

0203 19 59

– – – – – Other

86,9 €/100 kg/net (1)

0203 19 90

– – – Other

Free

 

– Frozen :

 

 

0203 21

– – Carcases and half-carcases :

 

 

0203 21 10

– – – Of domestic swine

53,6 €/100 kg/net (1)

0203 21 90

– – – Other

Free

0203 22

– – Hams, shoulders and cuts thereof, with bone in :

 

 

 

– – – Of domestic swine:

 

 

0203 22 11

– – – – Hams and cuts thereof

77,8 €/100 kg/net (1)

0203 22 19

– – – – Shoulders and cuts thereof

60,1 €/100 kg/net (1)

0203 22 90

– – – Other

Free

0203 29

– – Other :

 

 

 

– – – Of domestic swine:

 

 

0203 29 11

– – – – Fore-ends and cuts thereof

60,1 €/100 kg/net (1)

0203 29 13

– – – – Loins and cuts thereof, with bone in

86,9 €/100 kg/net (1)

0203 29 15

– – – – Bellies (streaky) and cuts thereof

46,7 €/100 kg/net (1)

 

– – – – Other:

 

 

0203 29 55

– – – – – Boneless

86,9 €/100 kg/net (1)

0203 29 59

– – – – – Other

86,9 €/100 kg/net (1)

0203 29 90

– – – Other

Free

0204

Meat of sheep or goats, fresh, chilled or frozen :

 

 

0204 10 00

– Carcases and half-carcases of lamb, fresh or chilled

12,8 + 171,3 €/100 kg/net (1)

 

– Other meat of sheep, fresh or chilled :

 

 

0204 21 00

– – Carcases and half-carcases

12,8 + 171,3 €/100 kg/net (1)

0204 22

– – Other cuts with bone in :

 

 

0204 22 10

– – – Short forequarters

12,8 + 119,9 €/100 kg/net (1)

0204 22 30

– – – Chines and/or best ends

12,8 + 188,5 €/100 kg/net (1)

0204 22 50

– – – Legs

12,8 + 222,7 €/100 kg/net (1)

0204 22 90

– – – Other

12,8 + 222,7 €/100 kg/net (1)

0204 23 00

– – Boneless

12,8 + 311,8 €/100 kg/net (1)

0204 30 00

– Carcases and half-carcases of lamb, frozen

12,8 + 128,8 €/100 kg/net (1)

 

– Other meat of sheep, frozen :

 

 

0204 41 00

– – Carcases and half-carcases

12,8 + 128,8 €/100 kg/net (1)

0204 42

– – Other cuts with bone in :

 

 

0204 42 10

– – – Short forequarters

12,8 + 90,2 €/100 kg/net (1)

0204 42 30

– – – Chines and/or best ends

12,8 + 141,7 €/100 kg/net (1)

0204 42 50

– – – Legs

12,8 + 167,5 €/100 kg/net (1)

0204 42 90

– – – Other

12,8 + 167,5 €/100 kg/net (1)

0204 43

– – Boneless :

 

 

0204 43 10

– – – Of lamb

12,8 + 234,5 €/100 kg/net (1)

0204 43 90

– – – Other

12,8 + 234,5 €/100 kg/net (1)

0204 50

– Meat of goats :

 

 

 

– – Fresh or chilled:

 

 

0204 50 11

– – – Carcases and half-carcases

12,8 + 171,3 €/100 kg/net (1)

0204 50 13

– – – Short forequarters

12,8 + 119,9 €/100 kg/net (1)

0204 50 15

– – – Chines and/or best ends

12,8 + 188,5 €/100 kg/net (1)

0204 50 19

– – – Legs

12,8 + 222,7 €/100 kg/net (1)

 

– – – Other:

 

 

0204 50 31

– – – – Cuts with bone in

12,8 + 222,7 €/100 kg/net (1)

0204 50 39

– – – – Boneless cuts

12,8 + 311,8 €/100 kg/net (1)

 

– – Frozen:

 

 

0204 50 51

– – – Carcases and half-carcases

12,8 + 128,8 €/100 kg/net (1)

0204 50 53

– – – Short forequarters

12,8 + 90,2 €/100 kg/net (1)

0204 50 55

– – – Chines and/or best ends

12,8 + 141,7 €/100 kg/net (1)

0204 50 59

– – – Legs

12,8 + 167,5 €/100 kg/net (1)

 

– – – Other:

 

 

0204 50 71

– – – – Cuts with bone in

12,8 + 167,5 €/100 kg/net (1)

0204 50 79

– – – – Boneless cuts

12,8 + 234,5 €/100 kg/net (1)

0205 00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen :

 

 

0205 00 20

– Fresh or chilled

5,1

0205 00 80

– Frozen

5,1

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 (3)

Free

 

– – Other:

 

 

0206 10 95

– – – Thick skirt and thin skirt

12,8 + 303,4 €/100 kg/net (1)

0206 10 98

– – – Other

Free

 

– Of bovine animals, frozen :

 

 

0206 21 00

– – Tongues

Free

0206 22 00

– – Livers

Free

0206 29

– – Other :

 

 

0206 29 10

– – – For the manufacture of pharmaceutical products (3)

Free

 

– – – Other:

 

 

0206 29 91

– – – – Thick skirt and thin skirt

12,8 + 304,1 €/100 kg/net (1)

0206 29 99

– – – – Other

Free

0206 30 00

– Of swine, fresh or chilled

Free

 

– Of swine, frozen :

 

 

0206 41 00

– – Livers

Free

0206 49 00

– – Other

Free

0206 80

– Other, fresh or chilled :

 

 

0206 80 10

– – For the manufacture of pharmaceutical products (3)

Free

 

– – Other:

 

 

0206 80 91

– – – Of horses, asses, mules and hinnies

6,4

0206 80 99

– – – Of sheep and goats

Free

0206 90

– Other, frozen :

 

 

0206 90 10

– – For the manufacture of pharmaceutical products (3)

Free

 

– – Other:

 

 

0206 90 91

– – – Of horses, asses, mules and hinnies

6,4

0206 90 99

– – – Of sheep and goats

Free

0207

Meat and edible offal, of the poultry of heading 0105 , fresh, chilled or frozen :

 

 

 

– Of fowls of the species Gallus domesticus :

 

 

0207 11

– – Not cut in pieces, fresh or chilled :

 

 

0207 11 10

– – – Plucked and gutted, with heads and feet, known as ‘83 % chickens’

26,2 €/100 kg/net (1)

0207 11 30

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’

29,9 €/100 kg/net (1)

0207 11 90

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented

32,5 €/100 kg/net (1)

0207 12

– – Not cut in pieces, frozen :

 

 

0207 12 10

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’

29,9 €/100 kg/net (1)

0207 12 90

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented

32,5 €/100 kg/net (1)

0207 13

– – Cuts and offal, fresh or chilled :

 

 

 

– – – Cuts:

 

 

0207 13 10

– – – – Boneless

102,4 €/100 kg/net (1)

 

– – – – With bone in:

 

 

0207 13 20

– – – – – Halves or quarters

35,8 €/100 kg/net (1)

0207 13 30

– – – – – Whole wings, with or without tips

26,9 €/100 kg/net (1)

0207 13 40

– – – – – Backs, necks, backs with necks attached, rumps and wing-tips

18,7 €/100 kg/net (1)

0207 13 50

– – – – – Breasts and cuts thereof

60,2 €/100 kg/net (1)

0207 13 60

– – – – – Legs and cuts thereof

46,3 €/100 kg/net (1)

0207 13 70

– – – – – Other

100,8 €/100 kg/net (1)

 

– – – Offal:

 

 

0207 13 91

– – – – Livers

6,4

0207 13 99

– – – – Other

18,7 €/100 kg/net

0207 14

– – Cuts and offal, frozen :

 

 

 

– – – Cuts:

 

 

0207 14 10

– – – – Boneless

102,4 €/100 kg/net (1)

 

– – – – With bone in:

 

 

0207 14 20

– – – – – Halves or quarters

35,8 €/100 kg/net (1)

0207 14 30

– – – – – Whole wings, with or without tips

26,9 €/100 kg/net (1)

0207 14 40

– – – – – Backs, necks, backs with necks attached, rumps and wing-tips

18,7 €/100 kg/net (1)

0207 14 50

– – – – – Breasts and cuts thereof

60,2 €/100 kg/net (1)

0207 14 60

– – – – – Legs and cuts thereof

46,3 €/100 kg/net (1)

0207 14 70

– – – – – Other

100,8 €/100 kg/net (1)

 

– – – Offal:

 

 

0207 14 91

– – – – Livers

6,4

0207 14 99

– – – – Other

18,7 €/100 kg/net

 

– Of turkeys :

 

 

0207 24

– – Not cut in pieces, fresh or chilled :

 

 

0207 24 10

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’

34 €/100 kg/net (1)

0207 24 90

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented

37,3 €/100 kg/net (1)

0207 25

– – Not cut in pieces, frozen :

 

 

0207 25 10

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’

34 €/100 kg/net (1)

0207 25 90

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented

37,3 €/100 kg/net (1)

0207 26

– – Cuts and offal, fresh or chilled :

 

 

 

– – – Cuts:

 

 

0207 26 10

– – – – Boneless

85,1 €/100 kg/net (1)

 

– – – – With bone in:

 

 

0207 26 20

– – – – – Halves or quarters

41 €/100 kg/net (1)

0207 26 30

– – – – – Whole wings, with or without tips

26,9 €/100 kg/net (1)

0207 26 40

– – – – – Backs, necks, backs with necks attached, rumps and wing-tips

18,7 €/100 kg/net (1)

0207 26 50

– – – – – Breasts and cuts thereof

67,9 €/100 kg/net (1)

 

– – – – – Legs and cuts thereof:

 

 

0207 26 60

– – – – – – Drumsticks and cuts of drumsticks

25,5 €/100 kg/net (1)

0207 26 70

– – – – – – Other

46 €/100 kg/net (1)

0207 26 80

– – – – – Other

83 €/100 kg/net (1)

 

– – – Offal:

 

 

0207 26 91

– – – – Livers

6,4

0207 26 99

– – – – Other

18,7 €/100 kg/net

0207 27

– – Cuts and offal, frozen :

 

 

 

– – – Cuts:

 

 

0207 27 10

– – – – Boneless

85,1 €/100 kg/net (1)

 

– – – – With bone in:

 

 

0207 27 20

– – – – – Halves or quarters

41 €/100 kg/net (1)

0207 27 30

– – – – – Whole wings, with or without tips

26,9 €/100 kg/net (1)

0207 27 40

– – – – – Backs, necks, backs with necks attached, rumps and wing-tips

18,7 €/100 kg/net (1)

0207 27 50

– – – – – Breasts and cuts thereof

67,9 €/100 kg/net (1)

 

– – – – – Legs and cuts thereof:

 

 

0207 27 60

– – – – – – Drumsticks and cuts thereof

25,5 €/100 kg/net (1)

0207 27 70

– – – – – – Other

46 €/100 kg/net (1)

0207 27 80

– – – – – Other

83 €/100 kg/net (1)

 

– – – Offal:

 

 

0207 27 91

– – – – Livers

6,4

0207 27 99

– – – – Other

18,7 €/100 kg/net

 

– Of ducks :

 

 

0207 41

– – Not cut in pieces, fresh or chilled :

 

 

0207 41 20

– – – Plucked, bled, gutted but not drawn, with heads and feet, known as ‘85 % ducks’

38 €/100 kg/net

0207 41 30

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’

46,2 €/100 kg/net

0207 41 80

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented

51,3 €/100 kg/net

0207 42

– – Not cut in pieces, frozen :

 

 

0207 42 30

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’

46,2 €/100 kg/net

0207 42 80

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented

51,3 €/100 kg/net

0207 43 00

– – Fatty livers, fresh or chilled

Free

0207 44

– – Other, fresh or chilled :

 

 

 

– – – Cuts:

 

 

0207 44 10

– – – – Boneless

128,3 €/100 kg/net

 

– – – – With bone in:

 

 

0207 44 21

– – – – – Halves or quarters

56,4 €/100 kg/net

0207 44 31

– – – – – Whole wings, with or without tips

26,9 €/100 kg/net

0207 44 41

– – – – – Backs, necks, backs with necks attached, rumps and wing-tips

18,7 €/100 kg/net

0207 44 51

– – – – – Breasts and cuts thereof

115,5 €/100 kg/net

0207 44 61

– – – – – Legs and cuts thereof

46,3 €/100 kg/net

0207 44 71

– – – – – Paletots

66 €/100 kg/net

0207 44 81

– – – – – Other

123,2 €/100 kg/net

 

– – – Offal:

 

 

0207 44 91

– – – – Livers, other than fatty livers

6,4

0207 44 99

– – – – Other

18,7 €/100 kg/net

0207 45

– – Other, frozen :

 

 

 

– – – Cuts:

 

 

0207 45 10

– – – – Boneless

128,3 €/100 kg/net

 

– – – – With bone in:

 

 

0207 45 21

– – – – – Halves or quarters

56,4 €/100 kg/net

0207 45 31

– – – – – Whole wings, with or without tips

26,9 €/100 kg/net

0207 45 41

– – – – – Backs, necks, backs with necks attached, rumps and wing-tips

18,7 €/100 kg/net

0207 45 51

– – – – – Breasts and cuts thereof

115,5 €/100 kg/net

0207 45 61

– – – – – Legs and cuts thereof

46,3 €/100 kg/net

0207 45 71

– – – – – Paletots

66 €/100 kg/net

0207 45 81

– – – – – Other

123,2 €/100 kg/net

 

– – – Offal:

 

 

 

– – – – Livers:

 

 

0207 45 93

– – – – – Fatty livers

Free

0207 45 95

– – – – – Other

6,4

0207 45 99

– – – – Other

18,7 €/100 kg/net

 

– Of geese :

 

 

0207 51

– – Not cut in pieces, fresh or chilled :

 

 

0207 51 10

– – – Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’

45,1 €/100 kg/net

0207 51 90

– – – Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented

48,1 €/100 kg/net

0207 52

– – Not cut in pieces, frozen :

 

 

0207 52 10

– – – Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’

45,1 €/100 kg/net

0207 52 90

– – – Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented

48,1 €/100 kg/net

0207 53 00

– – Fatty livers, fresh or chilled

Free

0207 54

– – Other, fresh or chilled :

 

 

 

– – – Cuts:

 

 

0207 54 10

– – – – Boneless

110,5 €/100 kg/net

 

– – – – With bone in:

 

 

0207 54 21

– – – – – Halves or quarters

52,9 €/100 kg/net

0207 54 31

– – – – – Whole wings, with or without tips

26,9 €/100 kg/net

0207 54 41

– – – – – Backs, necks, backs with necks attached, rumps and wing-tips

18,7 €/100 kg/net

0207 54 51

– – – – – Breasts and cuts thereof

86,5 €/100 kg/net

0207 54 61

– – – – – Legs and cuts thereof

69,7 €/100 kg/net

0207 54 71

– – – – – Paletots

66 €/100 kg/net

0207 54 81

– – – – – Other

123,2 €/100 kg/net

 

– – – Offal:

 

 

0207 54 91

– – – – Livers, other than fatty livers

6,4

0207 54 99

– – – – Other

18,7 €/100 kg/net

0207 55

– – Other, frozen :

 

 

 

– – – Cuts:

 

 

0207 55 10

– – – – Boneless

110,5 €/100 kg/net

 

– – – – With bone in:

 

 

0207 55 21

– – – – – Halves or quarters

52,9 €/100 kg/net

0207 55 31

– – – – – Whole wings, with or without tips

26,9 €/100 kg/net

0207 55 41

– – – – – Backs, necks, backs with necks attached, rumps and wing-tips

18,7 €/100 kg/net

0207 55 51

– – – – – Breasts and cuts thereof

86,5 €/100 kg/net

0207 55 61

– – – – – Legs and cuts thereof

69,7 €/100 kg/net

0207 55 71

– – – – – Paletots

66 €/100 kg/net

0207 55 81

– – – – – Other

123,2 €/100 kg/net

 

– – – Offal:

 

 

 

– – – – Livers:

 

 

0207 55 93

– – – – – Fatty livers

Free

0207 55 95

– – – – – Other

6,4

0207 55 99

– – – – Other

18,7 €/100 kg/net

0207 60

– Of guinea fowls :

 

 

0207 60 05

– – Not cut in pieces, fresh, chilled or frozen

49,3 €/100 kg/net

 

– – Other, fresh, chilled or frozen:

 

 

 

– – – Cuts:

 

 

0207 60 10

– – – – Boneless

128,3 €/100 kg/net

 

– – – – With bone in:

 

 

0207 60 21

– – – – – Halves or quarters

54,2 €/100 kg/net

0207 60 31

– – – – – Whole wings, with or without tips

26,9 €/100 kg/net

0207 60 41

– – – – – Backs, necks, backs with necks attached, rumps and wing-tips

18,7 €/100 kg/net

0207 60 51

– – – – – Breasts and cuts thereof

115,5 €/100 kg/net

0207 60 61

– – – – – Legs and cuts thereof

46,3 €/100 kg/net

0207 60 81

– – – – – Other

123,2 €/100 kg/net

 

– – – Offal:

 

 

0207 60 91

– – – – Livers

6,4

0207 60 99

– – – – Other

18,7 €/100 kg/net

0208

Other meat and edible meat offal, fresh, chilled or frozen :

 

 

0208 10

– Of rabbits or hares :

 

 

0208 10 10

– – Of domestic rabbits

6,4

0208 10 90

– – Other

Free

0208 30 00

– Of primates

9

0208 40

– Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) :

 

 

0208 40 10

– – Whale meat

6,4

0208 40 20

– – Seal meat

6,4

0208 40 80

– – Other

9

0208 50 00

– Of reptiles (including snakes and turtles)

9

0208 60 00

– Of camels and other camelids (Camelidae)

9

0208 90

– Other :

 

 

0208 90 10

– – Of domestic pigeons

6,4

0208 90 30

– – Of game, other than of rabbits or hares

Free

0208 90 60

– – Of reindeer

9

0208 90 70

– – Frogs' legs

6,4

■0208 90 98

– – Other

9

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked :

 

 

0209 10

– Of pigs :

 

 

 

– – Subcutaneous pig fat:

 

 

0209 10 11

– – – Fresh, chilled, frozen, salted or in brine

21,4 €/100 kg/net

0209 10 19

– – – Dried or smoked

23,6 €/100 kg/net

0209 10 90

– – Pig fat, other than that of subheading 0209 10 11 or 0209 10 19

12,9 €/100 kg/net

0209 90 00

– Other

41,5 €/100 kg/net

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

77,8 €/100 kg/net

0210 11 19

– – – – – Shoulders and cuts thereof

60,1 €/100 kg/net

 

– – – – Dried or smoked:

 

 

0210 11 31

– – – – – Hams and cuts thereof

151,2 €/100 kg/net

0210 11 39

– – – – – Shoulders and cuts thereof

119 €/100 kg/net

0210 11 90

– – – Other

15,4

0210 12

– – Bellies (streaky) and cuts thereof :

 

 

 

– – – Of domestic swine:

 

 

0210 12 11

– – – – Salted or in brine

46,7 €/100 kg/net

0210 12 19

– – – – Dried or smoked

77,8 €/100 kg/net

0210 12 90

– – – Other

15,4

0210 19

– – Other :

 

 

 

– – – Of domestic swine:

 

 

 

– – – – Salted or in brine:

 

 

0210 19 10

– – – – – Bacon sides or spencers

68,7 €/100 kg/net

0210 19 20

– – – – – Three-quarter sides or middles

75,1 €/100 kg/net

0210 19 30

– – – – – Fore-ends and cuts thereof

60,1 €/100 kg/net

0210 19 40

– – – – – Loins and cuts thereof

86,9 €/100 kg/net

0210 19 50

– – – – – Other

86,9 €/100 kg/net

 

– – – – Dried or smoked:

 

 

0210 19 60

– – – – – Fore-ends and cuts thereof

119 €/100 kg/net

0210 19 70

– – – – – Loins and cuts thereof

149,6 €/100 kg/net

 

– – – – – Other:

 

 

0210 19 81

– – – – – – Boneless

151,2 €/100 kg/net

0210 19 89

– – – – – – Other

151,2 €/100 kg/net

0210 19 90

– – – Other

15,4

0210 20

– Meat of bovine animals :

 

 

0210 20 10

– – With bone in

15,4 + 265,2 €/100 kg/net

0210 20 90

– – Boneless

15,4 + 303,4 €/100 kg/net

 

– Other, including edible flours and meals of meat or meat offal :

 

 

0210 91 00

– – Of primates

15,4

0210 92

– – Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) :

 

 

0210 92 10

– – – Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

15,4

 

– – – Other:

 

 

0210 92 91

– – – – Meat

130 €/100 kg/net

0210 92 92

– – – – Offal

15,4

0210 92 99

– – – – Edible flours and meals of meat or meat offal

15,4 + 303,4 €/100 kg/net

0210 93 00

– – Of reptiles (including snakes and turtles)

15,4

0210 99

– – Other :

 

 

 

– – – Meat:

 

 

0210 99 10

– – – – Of horses, salted, in brine or dried

6,4

 

– – – – Of sheep and goats:

 

 

0210 99 21

– – – – – With bone in

222,7 €/100 kg/net

0210 99 29

– – – – – Boneless

311,8 €/100 kg/net

0210 99 31

– – – – Of reindeer

15,4

■0210 99 39

– – – – Other

130 €/100 kg/net (1)

 

– – – Offal:

 

 

 

– – – – Of domestic swine:

 

 

0210 99 41

– – – – – Livers

64,9 €/100 kg/net

0210 99 49

– – – – – Other

47,2 €/100 kg/net

 

– – – – Of bovine animals:

 

 

0210 99 51

– – – – – Thick skirt and thin skirt

15,4 + 303,4 €/100 kg/net

0210 99 59

– – – – – Other

12,8

 

– – – – Other:

 

 

 

– – – – – Poultry liver:

 

 

0210 99 71

– – – – – – Fatty livers of geese or ducks, salted or in brine

Free

0210 99 79

– – – – – – Other

6,4

0210 99 85

– – – – – Other

15,4

■0210 99 90

– – – Edible flours and meals of meat or meat offal

15,4 + 303,4 €/100 kg/net

(1)   

WTO tariff quota.

(2)   

Entry under this subheading is subject to the presentation of a certificate of authenticity issued in accordance with the conditions laid down in Commission Regulation (EEC) No 139/81 (OJ L 15, 17.1.1981, p. 4).

(3)   

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1)).

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Notes

1. This chapter does not cover:

(a) 

mammals of heading 0106 ;

(b) 

meat of mammals of heading 0106 (heading 0208 or 0210 );

(c) 

fish (including livers, roes and milt 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 2301 ); or

(d) 

caviar or caviar substitutes prepared from fish eggs (heading 1604 ).

2. In this chapter, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309 ).

Additional notes

1.   For the purposes of subheadings 0305 32 11 and 0305 32 19 , cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.

However, frozen cod fillets which have a total salt content by weight of less than 12 % are to be classified under subheadings 0304 71 10 and 0304 71 90 , in so far as the actual and lasting preservation depends essentially upon freezing.

2.   For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.

The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.

The provisions of the first two paragraphs apply to the following fish:

(a) 

tuna, of the genus Thunnus, of subheadings 0304 49 90 and 0304 87 00 ;

(b) 

swordfish (Xiphias gladius) of subheadings 0304 45 00 and 0304 84 00 ;

(c) 

marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 0304 49 90 and 0304 89 90 ;

(d) 

oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Isuridae) of subheadings 0304 47 90 and 0304 88 19 .



CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

0301

Live fish :

 

 

 

– Ornamental fish :

 

 

0301 11 00

– – Freshwater fish

Free

0301 19 00

– – Other

7,5

 

– Other live fish :

 

 

0301 91

– – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) :

 

 

0301 91 10

– – – Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

8

0301 91 90

– – – Other

12

0301 92

– – Eels (Anguilla spp.) :

 

 

0301 92 10

– – – Of a length of less than 12 cm

Free

0301 92 30

– – – Of a length of 12 cm or more but less than 20 cm

Free

0301 92 90

– – – Of a length of 20 cm or more

Free

0301 93 00

– – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

8

0301 94

– – Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) :

 

 

0301 94 10

– – – Atlantic bluefin tuna (Thunnus thynnus)

16

0301 94 90

– – – Pacific bluefin tuna (Thunnus orientalis)

16

0301 95 00

– – Southern bluefin tuna (Thunnus maccoyii)

16

0301 99

– – Other :

 

 

 

– – – Freshwater fish:

 

 

0301 99 11

– – – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

2

0301 99 17

– – – – Other

8

0301 99 85

– – – Other

16

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 :

 

 

 

– Salmonidae, excluding edible fish offal of subheadings 0302 91 to 0302 99 :

 

 

0302 11

– – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) :

 

 

0302 11 10

– – – Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

8

0302 11 20

– – – Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each

12

0302 11 80

– – – Other

12

0302 13 00

– – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

2

0302 14 00

– – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

2

0302 19 00

– – Other

8

 

– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302 91 to 0302 99 :

 

 

0302 21

– – Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) :

 

 

0302 21 10

– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

8

0302 21 30

– – – Atlantic halibut (Hippoglossus hippoglossus)

8

0302 21 90

– – – Pacific halibut (Hippoglossus stenolepis)

15

0302 22 00

– – Plaice (Pleuronectes platessa)

7,5

0302 23 00

– – Sole (Solea spp.)

15

0302 24 00

– – Turbots (Psetta maxima)

15

0302 29

– – Other :

 

 

0302 29 10

– – – Megrim (Lepidorhombus spp.)

15

0302 29 80

– – – Other

15

 

– Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302 91 to 0302 99 :

 

 

0302 31

– – Albacore or longfinned tuna (Thunnus alalunga) :

 

 

0302 31 10

– – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0302 31 90

– – – Other

22

0302 32

– – Yellowfin tuna (Thunnus albacares) :

 

 

0302 32 10

– – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0302 32 90

– – – Other

22

0302 33

– – Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) :

 

 

0302 33 10

– – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0302 33 90

– – – Other

22

0302 34

– – Bigeye tuna (Thunnus obesus) :

 

 

0302 34 10

– – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0302 34 90

– – – Other

22

0302 35

– – Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) :

 

 

 

– – – Atlantic bluefin tuna (Thunnus thynnus):

 

 

0302 35 11

– – – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0302 35 19

– – – – Other

22

 

– – – Pacific bluefin tuna (Thunnus orientalis):

 

 

0302 35 91

– – – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0302 35 99

– – – – Other

22

0302 36

– – Southern bluefin tuna (Thunnus maccoyii) :

 

 

0302 36 10

– – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0302 36 90

– – – Other

22

0302 39

– – Other :

 

 

0302 39 20

– – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0302 39 80

– – – Other

22

 

– Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302 91 to 0302 99 :

 

 

0302 41 00

– – Herrings (Clupea harengus, Clupea pallasii)

 (4)

0302 42 00

– – Anchovies (Engraulis spp.)

15

0302 43

– – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) :

 

 

0302 43 10

– – – Sardines of the species Sardina pilchardus

23

0302 43 30

– – – Sardines of the genus Sardinops; sardinella (Sardinella spp.)

15

0302 43 90

– – – Brisling or sprats (Sprattus sprattus)

 (5)

0302 44 00

– – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

 (6)

0302 45

– – Jack and horse mackerel (Trachurus spp.) :

 

 

0302 45 10

– – – Atlantic horse mackerel (Trachurus trachurus)

15

0302 45 30

– – – Chilean jack mackerel (Trachurus murphyi)

15

0302 45 90

– – – Other

15

0302 46 00

– – Cobia (Rachycentron canadum)

15

0302 47 00

– – Swordfish (Xiphias gladius)

15

0302 49

– – Other :

 

 

 

– – – Kawakawa (Euthynnus affinis):

 

 

0302 49 11

– – – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0302 49 19

– – – – Other

22

0302 49 90

– – – Other

15

 

– Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302 91 to 0302 99 :

 

 

0302 51

– – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) :

 

 

0302 51 10

– – – Of the species Gadus morhua

12

0302 51 90

– – – Other

12

0302 52 00

– – Haddock (Melanogrammus aeglefinus)

7,5

0302 53 00

– – Coalfish (Pollachius virens)

7,5

0302 54

– – Hake (Merluccius spp., Urophycis spp.) :

 

 

 

– – – Hake of the genus Merluccius:

 

 

0302 54 11

– – – – Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)

15

0302 54 15

– – – – Southern hake (Merluccius australis)

15

0302 54 19

– – – – Other

15 (3)

0302 54 90

– – – Hake of the genus Urophycis

15

0302 55 00

– – Alaska Pollock (Theragra chalcogramma)

7,5

0302 56 00

– – Blue whiting (Micromesistius poutassou, Micromesistius australis)

7,5

0302 59

– – Other :

 

 

0302 59 10

– – – Polar cod (Boreogadus saida)

12

0302 59 20

– – – Whiting (Merlangius merlangus)

7,5

0302 59 30

– – – Pollack (Pollachius pollachius)

7,5

0302 59 40

– – – Ling (Molva spp.)

7,5

0302 59 90

– – – Other

15

 

– Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0302 91 to 0302 99 :

 

 

0302 71 00

– – Tilapias (Oreochromis spp.)

8

0302 72 00

– – Catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.)

8

0302 73 00

– – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

8

0302 74 00

– – Eels (Anguilla spp.)

Free

0302 79 00

– – Other

8

 

– Other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99 :

 

 

0302 81

– – Dogfish and other sharks :

 

 

0302 81 15

– – – Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)

6

0302 81 30

– – – Porbeagle shark (Lamna nasus)

8

0302 81 40

– – – Blue shark (Prionace glauca)

8

0302 81 80

– – – Other

8

0302 82 00

– – Rays and skates (Rajidae)

15

0302 83 00

– – Toothfish (Dissostichus spp.)

15

0302 84

– – Sea bass (Dicentrarchus spp.) :

 

 

0302 84 10

– – – European sea bass (Dicentrarchus labrax)

15

0302 84 90

– – – Other

15

0302 85

– – Sea bream (Sparidae) :

 

 

0302 85 10

– – – Of the species Dentex dentex or Pagellus spp.

15

0302 85 30

– – – Gilt-head sea bream (Sparus aurata)

15

0302 85 90

– – – Other

15

0302 89

– – Other :

 

 

0302 89 10

– – – Freshwater fish

8

 

– – – Other:

 

 

 

– – – – Fish of the genus Euthynnus, other than Kawakawa (Euthynnus affinis) covered by subheading 0302 49 :

 

 

0302 89 21

– – – – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0302 89 29

– – – – – Other

22

 

– – – – Redfish (Sebastes spp.):

 

 

0302 89 31

– – – – – Of the species Sebastes marinus

7,5

0302 89 39

– – – – – Other

7,5

0302 89 40

– – – – Ray's bream (Brama spp.)

15

0302 89 50

– – – – Monkfish (Lophius spp.)

15

0302 89 60

– – – – Pink cusk-eel (Genypterus blacodes)

7,5

0302 89 90

– – – – Other

15

 

– Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal :

 

 

0302 91 00

– – Livers, roes and milt

10

0302 92 00

– – Shark fins

8

0302 99 00

– – Other

10

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304 :

 

 

 

– Salmonidae, excluding edible fish offal of subheadings 0303 91 to 0303 99 :

 

 

0303 11 00

– – Sockeye salmon (red salmon) (Oncorhynchus nerka)

2

0303 12 00

– – Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

2

0303 13 00

– – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

2

0303 14

– – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) :

 

 

0303 14 10

– – – Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

9

0303 14 20

– – – Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each

12

0303 14 90

– – – Other

12

0303 19 00

– – Other

(3)

 

– Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0303 91 to 0303 99 :

 

 

0303 23 00

– – Tilapias (Oreochromis spp.)

8

0303 24 00

– – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

8

0303 25 00

– – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

8

0303 26 00

– – Eels (Anguilla spp.)

Free

0303 29 00

– – Other

8

 

– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303 91 to 0303 99 :

 

 

0303 31

– – Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) :

 

 

0303 31 10

– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

7,5

0303 31 30

– – – Atlantic halibut (Hippoglossus hippoglossus)

7,5

0303 31 90

– – – Pacific halibut (Hippoglossus stenolepis)

15

0303 32 00

– – Plaice (Pleuronectes platessa)

15

0303 33 00

– – Sole (Solea spp.)

7,5

0303 34 00

– – Turbots (Psetta maxima)

15

0303 39

– – Other :

 

 

0303 39 10

– – – Flounder (Platichthys flesus)

7,5

0303 39 30

– – – Fish of the genus Rhombosolea

7,5

0303 39 50

– – – Fish of the species Pelotreis flavilatus or Peltorhamphus novaezelandiae

7,5

0303 39 85

– – – Other

15

 

– Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303 91 to 0303 99 :

 

 

0303 41

– – Albacore or longfinned tuna (Thunnus alalunga) :

 

 

0303 41 10

– – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0303 41 90

– – – Other

22

0303 42

– – Yellowfin tuna (Thunnus albacares) :

 

 

0303 42 20

– – – For the industrial manufacture of products of heading 1604  (1)

20 (2) (3)

0303 42 90

– – – Other

22

0303 43

– – Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) :

 

 

0303 43 10

– – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0303 43 90

– – – Other

22

0303 44

– – Bigeye tuna (Thunnus obesus) :

 

 

0303 44 10

– – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0303 44 90

– – – Other

22

0303 45

– – Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) :

 

 

 

– – – Atlantic bluefin tuna (Thunnus thynnus):

 

 

0303 45 12

– – – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0303 45 18

– – – – Other

22

 

– – – Pacific bluefin tuna (Thunnus orientalis):

 

 

0303 45 91

– – – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0303 45 99

– – – – Other

22

0303 46

– – Southern bluefin tuna (Thunnus maccoyii) :

 

 

0303 46 10

– – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0303 46 90

– – – Other

22

0303 49

– – Other :

 

 

0303 49 20

– – – For the industrial manufacture of products of heading 1604  (1)

22 (2) (3)

0303 49 85

– – – Other

22

 

– Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303 91 to 0303 99 :

 

 

0303 51 00

– – Herrings (Clupea harengus, Clupea pallasii)

 (4)

0303 53

– – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) :

 

 

0303 53 10

– – – Sardines of the species Sardina pilchardus

23

0303 53 30

– – – Sardines of the genus Sardinops; sardinella (Sardinella spp.)

15

0303 53 90

– – – Brisling or sprats (Sprattus sprattus)

 (5)

0303 54

– – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) :

 

 

0303 54 10

– – – Of the species Scomber scombrus or Scomber japonicus

 (6)

0303 54 90

– – – Of the species Scomber australasicus

15

0303 55

– – Jack and horse mackerel (Trachurus spp.) :

 

 

0303 55 10

– – – Atlantic horse mackerel (Trachurus trachurus)

15