Commission Regulation (EC) No 1719/2005 of 27 October 2005 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff


Published: 2005-10-27

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28.10.2005   

EN

Official Journal of the European Union

L 286/1


COMMISSION REGULATION (EC) No 1719/2005

of 27 October 2005

amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), and in particular Articles 9 and 12 thereof,

Whereas:

(1)

Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter referred to as the ‘Combined Nomenclature’, to meet, 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.

(2)

In the interests of legislative simplification, it is appropriate to modernise the Combined Nomenclature and to adapt its structure.

(3)

It is necessary to amend the Combined Nomenclature in order to take account of the following: changes in requirements relating to statistics and to commercial policy, changes made in order to fulfil international commitments, technological and commercial developments, the need to align or clarify texts, and the need for terminological adjustments for the sake of consistency in the languages of certain Member States which acceded in 2004.

(4)

In accordance with Article 12 of Regulation (EEC) No 2658/87, Annex I to that Regulation should be replaced, with effect from 1 January 2006, by the complete version of the Combined Nomenclature, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Regulation (EEC) No 2658/87 is replaced by the text set out in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on 1 January 2006.

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

Done at Brussels, 27 October 2005.

For the Commission

László KOVÁCS

Member of the Commission


(1)  OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 493/2005 (OJ L 82, 31.3.2005, p. 1).


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

15

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

Section IV

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

16

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

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

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

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 in the harmonised system)

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; lamps 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

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

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 INNS

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 — Quotas

Annex 7

WTO tariff quotas to be opened by the competent Community authorities

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

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

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 Community 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 2006.

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 Community law.

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 abovementioned rule, is to be compared with the minimum duty, for example ‘€ 9/hl’, and the higher of the two is to be applied.

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 (2) (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 18 of Council Regulation (EEC) No 2913/92 (3).

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 Articles 291 to 300 of Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993) 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

(1)

(2)

8901

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

8901 10

Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds

8901 10 10

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

 

Seagoing

8902 00 12

Of a gross tonnage exceeding 250

8902 00 18

Of a gross tonnage not exceeding 250

8903

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

 

Other

8903 91

Sailboats, with or without auxiliary motor

8903 91 10

Seagoing

8903 92

Motorboats, other than outboard motorboats

8903 92 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

 

Other

8906 90 10

Seagoing

3.

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

B.   Civil aircraft and goods for use in civil aircraft

1.

Relief from customs duty is provided for:

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.

The relief from customs duties shall be subject to the conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments).

5.

Goods eligible to this relief of customs duties are covered by the following headings or subheadings:

3917 40, 4011 30, 4012 13, 4012 20, 6812 90, 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 39, 8424 10, 8425 11, 8425 19, 8425 31, 8425 39, 8425 42, 8425 49, 8426 99, 8428 10, 8428 20, 8428 33, 8428 39, 8428 90, 8471 10, 8471 41, 8471 49, 8471 50, 8471 60, 8471 70, 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 21, 8518 22, 8518 29, 8518 30, 8518 40, 8518 50, 8520 90, 8521 10, 8525 10 20, 8526, 8529 10, 8531 10, 8531 20, 8531 80, 8539 10, 8544 30, 8801, 8802 11, 8802 12, 8802 20, 8802 30, 8802 40, 8803 10, 8803 20, 8803 30, 8805 29, 9001 90, 9002 90, 9014 10, 9014 20, 9025, 9026, 9029 20 38, 9030 10, 9030 20, 9030 31, 9030 39, 9030 40, 9030 83, 9030 89, 9030 90, 9031 80, 9032, 9104, 9403 20, 9403 70.

For the following subheadings, the relief of customs duties for use in civil aircraft is only granted to the goods described in colomn 2:

Subheading

Description

3917 21 90, 3917 22 90, 3917 23 90, 3917 29 90, 3917 31, 3917 33, 3917 39 90, 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, 4823 90

Gaskets, washers and other seals

6813 10, 6813 90

With a basis of asbestos or other mineral substances

7007 21

Windshields, not framed

7312 10, 7312 90

With fittings attached, or made up into articles

7322 90

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

7324 90

Sanitary ware (excluding parts thereof)

7304 31, 7304 39, 7304 41, 7304 49, 7304 51, 7304 59, 7304 90, 7306 30, 7306 40, 7306 50, 7306 60, 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 92, 8501 34 90

Generators

8501 51

Of an output exceeding 735 W

8501 53

Of an output not exceeding 150 kW

8516 80

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 8520 90

8525 20

Radio-telegraphic or radio-telephonic apparatus

8527 90

For radio-telephony or radio-telegraphy

8529 90

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

8543 89

Flight recorders, electric synchros and transducers, defrosters and demisters with electric resistors

8543 90

Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for flight recorders

8803 90 90

Including gliders

9014 90

Of instruments of subheadings 9014 10 or 9014 20

9020 00

Excluding parts

9029 10

Electric or electronic revolution counters

9029 90

Of revolution counters, speed indicators and tachometers

9031 90

Of subheading 9031 80

9109 19, 9109 90

Of a width or diameter not exceeding 50 mm

9401 10

Not leather covered

9405 10, 9405 60

Of base metal or of plastics

9405 92, 9405 99

Of the articles of subheading 9405 10 or 9405 60

(6)

The goods as mentioned 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 Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments)’.

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 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.

D.   Standard rate of duty

1.

Customs duty shall be charged at the flat rate of 3,5 % 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 3,5 % customs duty shall apply, provided that the value of the goods subject to import duty does not exceed € 350 per consignment or per traveller.

Such flat-rate assessment shall not apply to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83 (4).

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 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.

For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and 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 € 350.

5.

Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 350 if, at the time of the annual adjustment provided for in Article 18(2) of Regulation (EEC) No 2913/92 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, cheese fondues, tobacco and nitrate.

These goods are covered by subheadings (5) 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.’

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 Community provisions:

for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC (6)),

for seed potatoes (Council Directive 2002/56/EC of 13 June 2002 (7)),

for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002 (8)).

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, cheese fondues, 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]).

SUPPLEMENTARY UNITS

c/k

Carats (1 metric carat = 2 × 10–4 kg)

ce/el

Number of cells

ct/l

Carrying capacity in tonnes (9)

g

Gram

gi F/S

Gram of fissile isotopes

GT

Gross tonnage

kg C5H14ClNO

Kilogram of choline chloride

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

1 000 l

Thousand litres

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)

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 or 0307;

(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

 

 

0101 10

Pure-bred breeding animals

 

 

0101 10 10

Horses (10)

Free

p/st

0101 10 90

Other

7,7

p/st

0101 90

Other

 

 

 

Horses

 

 

0101 90 11

For slaughter (11)

Free

p/st

0101 90 19

Other

11,5

p/st

0101 90 30

Asses

7,7

p/st

0101 90 90

Mules and hinnies

10,9

p/st

0102

Live bovine animals

 

 

0102 10

Pure-bred breeding animals (12)

 

 

0102 10 10

Heifers (female bovines that have never calved)

Free

p/st

0102 10 30

Cows

Free

p/st

0102 10 90

Other

Free

p/st

0102 90

Other

 

 

 

Domestic species

 

 

0102 90 05

Of a weight not exceeding 80 kg

10,2 + 93,1 €/100 kg/net (13)

p/st

 

Of a weight exceeding 80 kg but not exceeding 160 kg

 

 

0102 90 21

For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 90 29

Other

10,2 + 93,1 €/100 kg/net (13)

p/st

 

Of a weight exceeding 160 kg but not exceeding 300 kg

 

 

0102 90 41

For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 90 49

Other

10,2 + 93,1 €/100 kg/net (13)

p/st

 

Of a weight exceeding 300 kg

 

 

 

Heifers (female bovines that have never calved)

 

 

0102 90 51

For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 90 59

Other

10,2 + 93,1 €/100 kg/net (13)

p/st

 

Cows

 

 

0102 90 61

For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 90 69

Other

10,2 + 93,1 €/100 kg/net (13)

p/st

 

Other

 

 

0102 90 71

For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 90 79

Other

10,2 + 93,1 €/100 kg/net (13)

p/st

0102 90 90

Other

Free

p/st

0103

Live swine

 

 

0103 10 00

Pure-bred breeding animals (14)

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 (15)

Free

p/st

 

Other

 

 

0104 10 30

Lambs (up to a year old)

80,5 €/100 kg/net (13)

p/st

0104 10 80

Other

80,5 €/100 kg/net (13)

p/st

0104 20

Goats

 

 

0104 20 10

Pure-bred breeding animals (15)

3,2

p/st

0104 20 90

Other

80,5 €/100 kg/net (13)

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 19

Other

 

 

0105 19 20

Geese

152 €/1 000 p/st

p/st

0105 19 90

Ducks and guinea fowls

52 €/1 000 p/st

p/st

 

Other

 

 

0105 92 00

Fowls of the species Gallus domesticus weighing not more than 2 000 g

20,9 €/100 kg/net

p/st

0105 93 00

Fowls of the species Gallus domesticus weighing more than 2 000 g

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)

Free

p/st

0106 19

Other

 

 

0106 19 10

Domestic rabbits

3,8

p/st

0106 19 90

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 39

Other

 

 

0106 39 10

Pigeons

6,4

p/st

0106 39 90

Other

Free

0106 90 00

Other

Free

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)

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

(c)

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

Additional notes

1.

A.

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

(a)

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

(b)

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

(c)

‘compensated quarters’, for the purposes of subheadings 0201 20 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 imported at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters);

(d)

‘unseparated forequarters’, for the purposes of subheadings 0201 20 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 shall 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 shall be taken into consideration.

2.

A.

The following expressions shall have the meanings hereunder 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, shall remain classified in this subheading as a part of the shoulder;

(e)

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

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

(f)

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

(g)

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

(h)

‘spencers’, for the purposes of subheading 0210 19 10: the bacon side without the ham, whether or not boned;

(ij)

‘three-quarter sides’, for the purposes of subheading 0210 19 20: the bacon side without the fore-end, whether or not boned;

(k)

‘middles’, for the purposes of subheading 0210 19 20: the bacon side without the ham and the fore-end, whether or not boned.

The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.

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 shall follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof shall contain bones.

C.

Subheadings 0206 49 20 and 0210 99 49, shall include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.

The head is separated from the rest of the half-carcase 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 00 11 and 0209 00 19, ‘subcutaneous pig fat’ shall have the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind.

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 shall be considered as ‘dried or smoked’. The nitrogen content shall be determined according to ISO method 937-1978.

3.

A.

For the purposes of heading 0204, the following expressions shall have the meanings hereunder 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 shall be taken into consideration.

4.

The following expressions shall have the meanings hereunder 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 35 21 to 0207 35 63 and 0207 36 21 to 0207 36 63: the cuts specified therein, including all bones.

Poultry cuts as referred to in (a) which have been partly boned shall fall in subheading 0207 13 70, 0207 14 70, 0207 26 80, 0207 35 79 or 0207 36 79;

(b)

‘halves’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: 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 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: 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 35 31 and 0207 36 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 shall be made at the joints;

(e)

‘breasts’, for the purposes of subheadings 0207 13 50, 0207 14 50, 0207 26 50, 0207 27 50, 0207 35 51, 0207 35 53, 0207 36 51 and 0207 36 53: 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 35 61, 0207 35 63, 0207 36 61 and 0207 36 63: poultry cuts consisting of the femur, tibia and fibula, together with the surrounding musculature. The two cuts shall be 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 shall be 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 shall be made at the joints;

(ij)

‘goose or duck paletots’, for the purposes of subheadings 0207 35 71 and 0207 36 71: geese or ducks, plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri.

5.

The duty rate applicable to mixtures falling in this chapter shall be as follows:

(a)

in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)

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

6.

(a)

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

(b)

Products falling 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 heading 0210, the terms ‘meat and edible meat offal, salted or in brine’ mean 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.

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 (16)

0201 20

Other cuts with bone in

 

 

0201 20 20

‘Compensated’ quarters

12,8 + 176,8 €/100 kg/net (16)

0201 20 30

Unseparated or separated forequarters

12,8 + 141,4 €/100 kg/net (16)

0201 20 50

Unseparated or separated hindquarters

12,8 + 212,2 €/100 kg/net (16)

0201 20 90

Other

12,8 + 265,2 €/100 kg/net (16)

0201 30 00

Boneless

12,8 + 303,4 €/100 kg/net (16)

0202

Meat of bovine animals, frozen

 

 

0202 10 00

Carcases and half-carcases

12,8 + 176,8 €/100 kg/net (16)

0202 20

Other cuts with bone in

 

 

0202 20 10

‘Compensated’ quarters

12,8 + 176,8 €/100 kg/net (16)

0202 20 30

Unseparated or separated forequarters

12,8 + 141,4 €/100 kg/net (16)

0202 20 50

Unseparated or separated hindquarters

12,8 + 221,1 €/100 kg/net (16)

0202 20 90

Other

12,8 + 265,3 €/100 kg/net (16)

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 (16)

0202 30 50

Crop, chuck and blade and brisket cuts (17)

12,8 + 221,1 €/100 kg/net (16)

0202 30 90

Other

12,8 + 304,1 €/100 kg/net (16)

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 (16)

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 (16)

0203 12 19

Shoulders and cuts thereof

60,1 €/100 kg/net (16)

0203 12 90

Other

Free

0203 19

Other

 

 

 

Of domestic swine

 

 

0203 19 11

Fore-ends and cuts thereof

60,1 €/100 kg/net (16)

0203 19 13

Loins and cuts thereof, with bone in

86,9 €/100 kg/net (16)

0203 19 15

Bellies (streaky) and cuts thereof

46,7 €/100 kg/net (16)

 

Other

 

 

0203 19 55

Boneless

86,9 €/100 kg/net (16)

0203 19 59

Other

86,9 €/100 kg/net (16)

0203 19 90

Other

Free

 

Frozen

 

 

0203 21

Carcases and half-carcases

 

 

0203 21 10

Of domestic swine

53,6 €/100 kg/net (16)

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 (16)

0203 22 19

Shoulders and cuts thereof

60,1 €/100 kg/net (16)

0203 22 90

Other

Free

0203 29

Other

 

 

 

Of domestic swine

 

 

0203 29 11

Fore-ends and cuts thereof

60,1 €/100 kg/net (16)

0203 29 13

Loins and cuts thereof, with bone in

86,9 €/100 kg/net (16)

0203 29 15

Bellies (streaky) and cuts thereof

46,7 €/100 kg/net (16)

 

Other

 

 

0203 29 55

Boneless

86,9 €/100 kg/net (16)

0203 29 59

Other

86,9 €/100 kg/net (16)

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 (16)

 

Other meat of sheep, fresh or chilled

 

 

0204 21 00

Carcases and half-carcases

12,8 + 171,3 €/100 kg/net (16)

0204 22

Other cuts with bone in

 

 

0204 22 10

Short forequarters

12,8 + 119,9 €/100 kg/net (16)

0204 22 30

Chines and/or best ends

12,8 + 188,5 €/100 kg/net (16)

0204 22 50

Legs

12,8 + 222,7 €/100 kg/net (16)

0204 22 90

Other

12,8 + 222,7 €/100 kg/net (16)

0204 23 00

Boneless

12,8 + 311,8 €/100 kg/net (16)

0204 30 00

Carcases and half-carcases of lamb, frozen

12,8 + 128,8 €/100 kg/net (16)

 

Other meat of sheep, frozen

 

 

0204 41 00

Carcases and half-carcases

12,8 + 128,8 €/100 kg/net (16)

0204 42

Other cuts with bone in

 

 

0204 42 10

Short forequarters

12,8 + 90,2 €/100 kg/net (16)

0204 42 30

Chines and/or best ends

12,8 + 141,7 €/100 kg/net (16)

0204 42 50

Legs

12,8 + 167,5 €/100 kg/net (16)

0204 42 90

Other

12,8 + 167,5 €/100 kg/net (16)

0204 43

Boneless

 

 

0204 43 10

Of lamb

12,8 + 234,5 €/100 kg/net (16)

0204 43 90

Other

12,8 + 234,5 €/100 kg/net (16)

0204 50

Meat of goats

 

 

 

Fresh or chilled

 

 

0204 50 11

Carcases and half-carcases

12,8 + 171,3 €/100 kg/net (16)

0204 50 13

Short forequarters

12,8 + 119,9 €/100 kg/net (16)

0204 50 15

Chines and/or best ends

12,8 + 188,5 €/100 kg/net (16)

0204 50 19

Legs

12,8 + 222,7 €/100 kg/net (16)

 

Other

 

 

0204 50 31

Cuts with bone in

12,8 + 222,7 €/100 kg/net (16)

0204 50 39

Boneless cuts

12,8 + 311,8 €/100 kg/net (16)

 

Frozen

 

 

0204 50 51

Carcases and half-carcases

12,8 + 128,8 €/100 kg/net (16)

0204 50 53

Short forequarters

12,8 + 90,2 €/100 kg/net (16)

0204 50 55

Chines and/or best ends

12,8 + 141,7 €/100 kg/net (16)

0204 50 59

Legs

12,8 + 167,5 €/100 kg/net (16)

 

Other

 

 

0204 50 71

Cuts with bone in

12,8 + 167,5 €/100 kg/net (16)

0204 50 79

Boneless cuts

12,8 + 234,5 €/100 kg/net (16)

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 (18)

Free

 

Other

 

 

0206 10 91

Livers

Free

0206 10 95

Thick skirt and thin skirt

12,8 + 303,4 €/100 kg/net (16)

0206 10 99

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 (18)

Free

 

Other

 

 

0206 29 91

Thick skirt and thin skirt

12,8 + 304,1 €/100 kg/net (16)

0206 29 99

Other

Free

0206 30 00

Of swine, fresh or chilled

Free

 

Of swine, frozen

 

 

0206 41 00

Livers

Free

0206 49

Other

 

 

0206 49 20

Of domestic swine

Free

0206 49 80

Other

Free

0206 80

Other, fresh or chilled

 

 

0206 80 10

For the manufacture of pharmaceutical products (18)

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 (18)

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 (16)

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 (16)

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 (16)

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 (16)

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 (16)

0207 13

Cuts and offal, fresh or chilled

 

 

 

Cuts

 

 

0207 13 10

Boneless

102,4 €/100 kg/net (16)

 

With bone in

 

 

0207 13 20

Halves or quarters

35,8 €/100 kg/net (16)

0207 13 30

Whole wings, with or without tips

26,9 €/100 kg/net (16)

0207 13 40

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

18,7 €/100 kg/net (16)

0207 13 50

Breasts and cuts thereof

60,2 €/100 kg/net (16)

0207 13 60

Legs and cuts thereof

46,3 €/100 kg/net (16)

0207 13 70

Other

100,8 €/100 kg/net (16)

 

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 (16)

 

With bone in

 

 

0207 14 20

Halves or quarters

35,8 €/100 kg/net (16)

0207 14 30

Whole wings, with or without tips

26,9 €/100 kg/net (16)

0207 14 40

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

18,7 €/100 kg/net (16)

0207 14 50

Breasts and cuts thereof

60,2 €/100 kg/net (16)

0207 14 60

Legs and cuts thereof

46,3 €/100 kg/net (16)

0207 14 70

Other

100,8 €/100 kg/net (16)

 

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 (16)

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 (16)

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 (16)

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 (16)

0207 26

Cuts and offal, fresh or chilled

 

 

 

Cuts

 

 

0207 26 10

Boneless

85,1 €/100 kg/net (16)

 

With bone in

 

 

0207 26 20

Halves or quarters

41 €/100 kg/net (16)

0207 26 30

Whole wings, with or without tips

26,9 €/100 kg/net (16)

0207 26 40

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

18,7 €/100 kg/net (16)

0207 26 50

Breasts and cuts thereof

67,9 €/100 kg/net (16)

 

Legs and cuts thereof

 

 

0207 26 60

Drumsticks and cuts of drumsticks

25,5 €/100 kg/net (16)

0207 26 70

Other

46 €/100 kg/net (16)

0207 26 80

Other

83 €/100 kg/net (16)

 

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 (16)

 

With bone in

 

 

0207 27 20

Halves or quarters

41 €/100 kg/net (16)

0207 27 30

Whole wings, with or without tips

26,9 €/100 kg/net (16)

0207 27 40

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

18,7 €/100 kg/net (16)

0207 27 50

Breasts and cuts thereof

67,9 €/100 kg/net (16)

 

Legs and cuts thereof

 

 

0207 27 60

Drumsticks and cuts thereof

25,5 €/100 kg/net (16)

0207 27 70

Other

46 €/100 kg/net (16)

0207 27 80

Other

83 €/100 kg/net (16)

 

Offal

 

 

0207 27 91

Livers

6,4

0207 27 99

Other

18,7 €/100 kg/net

 

Of ducks, geese or guinea fowls

 

 

0207 32

Not cut in pieces, fresh or chilled

 

 

 

Of ducks

 

 

0207 32 11

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

38 €/100 kg/net

0207 32 15

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

46,2 €/100 kg/net

0207 32 19

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

 

Of geese

 

 

0207 32 51

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

45,1 €/100 kg/net

0207 32 59

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 32 90

Of guinea fowls

49,3 €/100 kg/net

0207 33

Not cut in pieces, frozen

 

 

 

Of ducks

 

 

0207 33 11

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

46,2 €/100 kg/net

0207 33 19

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

 

Of geese

 

 

0207 33 51

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

45,1 €/100 kg/net

0207 33 59

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 33 90

Of guinea fowls

49,3 €/100 kg/net

0207 34

Fatty livers, fresh or chilled

 

 

0207 34 10

Of geese

Free

0207 34 90

Of ducks

Free

0207 35

Other, fresh or chilled

 

 

 

Cuts

 

 

 

Boneless

 

 

0207 35 11

Of geese

110,5 €/100 kg/net

0207 35 15

Of ducks or guinea fowls

128,3 €/100 kg/net

 

With bone in

 

 

 

Halves or quarters

 

 

0207 35 21

Of ducks

56,4 €/100 kg/net

0207 35 23

Of geese

52,9 €/100 kg/net

0207 35 25

Of guinea fowls

54,2 €/100 kg/net

0207 35 31

Whole wings, with or without tips

26,9 €/100 kg/net

0207 35 41

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

18,7 €/100 kg/net

 

Breasts and cuts thereof

 

 

0207 35 51

Of geese

86,5 €/100 kg/net

0207 35 53

Of ducks or guinea fowls

115,5 €/100 kg/net

 

Legs and cuts thereof

 

 

0207 35 61

Of geese

69,7 €/100 kg/net

0207 35 63

Of ducks or guinea fowls

46,3 €/100 kg/net

0207 35 71

Goose or duck paletots

66 €/100 kg/net

0207 35 79

Other

123,2 €/100 kg/net

 

Offal

 

 

0207 35 91

Livers, other than fatty livers

6,4

0207 35 99

Other

18,7 €/100 kg/net

0207 36

Other, frozen

 

 

 

Cuts

 

 

 

Boneless

 

 

0207 36 11

Of geese

110,5 €/100 kg/net

0207 36 15

Of ducks or guinea fowls

128,3 €/100 kg/net

 

With bone in

 

 

 

Halves or quarters

 

 

0207 36 21

Of ducks

56,4 €/100 kg/net

0207 36 23

Of geese

52,9 €/100 kg/net

0207 36 25

Of guinea fowls

54,2 €/100 kg/net

0207 36 31

Whole wings, with or without tips

26,9 €/100 kg/net

0207 36 41

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

18,7 €/100 kg/net

 

Breasts and cuts thereof

 

 

0207 36 51

Of geese

86,5 €/100 kg/net

0207 36 53

Of ducks or guinea fowls

115,5 €/100 kg/net

 

Legs and cuts thereof

 

 

0207 36 61

Of geese

69,7 €/100 kg/net

0207 36 63

Of ducks or guinea fowls

46,3 €/100 kg/net

0207 36 71

Goose or duck paletots

66 €/100 kg/net

0207 36 79

Other

123,2 €/100 kg/net

 

Offal

 

 

 

Livers

 

 

0207 36 81

Fatty livers of geese

Free

0207 36 85

Fatty livers of ducks

Free

0207 36 89

Other

6,4

0207 36 90

Other

18,7 €/100 kg/net

0208

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

 

 

0208 10

Of rabbits or hares

 

 

 

Of domestic rabbits

 

 

0208 10 11

Fresh or chilled

6,4

0208 10 19

Frozen

6,4

0208 10 90

Other

Free

0208 20 00

Frogs' legs

6,4

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)

 

 

0208 40 10

Whale meat

6,4

0208 40 90

Other

9

0208 50 00

Of reptiles (including snakes and turtles)

9

0208 90

Other

 

 

0208 90 10

Of domestic pigeons

6,4

 

Of game, other than of rabbits or hares

 

 

0208 90 20

Of quails

Free

0208 90 40

Other

Free

0208 90 55

Seal meat

6,4

0208 90 60

Of reindeer

9

0208 90 95

Other

9

0209 00

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

 

 

 

Subcutaneous pig fat

 

 

0209 00 11

Fresh, chilled, frozen, salted or in brine

21,4 €/100 kg/net

0209 00 19

Dried or smoked

23,6 €/100 kg/net

0209 00 30

Pig fat, other than that of subheading 0209 00 11 or 0209 00 19

12,9 €/100 kg/net

0209 00 90

Poultry fat

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 and meat offal

 

 

0210 91 00

Of primates

15,4

0210 92 00

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

15,4

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

15,4

 

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

0210 99 60

Of sheep and goats

15,4

 

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 80

Other

15,4

0210 99 90

Edible flours and meals of meat or meat offal

15,4 + 303,4 €/100 kg/net

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 and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 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.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

0301

Live fish

 

 

0301 10

Ornamental fish

 

 

0301 10 10

Freshwater fish

Free

0301 10 90

Saltwater fish

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 00

Eels (Anguilla spp.)

Free

0301 93 00

Carp

8

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 19

Other

8

0301 99 90

Saltwater fish

16

0302

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

 

 

 

Salmonidae, excluding livers and roes

 

 

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 12 00

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

0302 19 00

Other

8

 

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes

 

 

0302 21

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

 

 

0302 21 10

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

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 29

Other

 

 

0302 29 10

Megrim (Lepidorhombus spp.)

15

0302 29 90

Other

15

 

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes

 

 

0302 31

Albacore or longfinned tunas (Thunnus alalunga)

 

 

0302 31 10

For the industrial manufacture of products of heading 1604 (19)

22 (20)  (21)

0302 31 90

Other

22 (21)

0302 32

Yellowfin tunas (Thunnus albacares)

 

 

0302 32 10

For the industrial manufacture of products of heading 1604 (19)

22 (20)  (21)

0302 32 90

Other

22 (21)

0302 33

Skipjack or stripe-bellied bonito

 

 

0302 33 10

For the industrial manufacture of products of heading 1604 (19)

22 (20)  (21)

0302 33 90

Other

22 (21)

0302 34

Bigeye tunas (Thunnus obesus)

 

 

0302 34 10

For the industrial manufacture of products of heading 1604 (19)

22 (20)  (21)

0302 34 90

Other

22 (21)

0302 35

Bluefin tunas (Thunnus thynnus)

 

 

0302 35 10

For the industrial manufacture of products of heading 1604 (19)

22 (20)  (21)

0302 35 90

Other

22 (21)

0302 36

Southern bluefin tunas (Thunnus maccoyii)

 

 

0302 36 10

For the industrial manufacture of products of heading 1604 (19)

22 (20)  (21)

0302 36 90

Other

22 (21)

0302 39

Other

 

 

0302 39 10

For the industrial manufacture of products of heading 1604 (19)

22 (20)  (21)

0302 39 90

Other

22 (21)

0302 40 00

Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

 (22)

0302 50

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

 

 

0302 50 10

Of the species Gadus morhua

12

0302 50 90

Other

12

 

Other fish, excluding livers and roes

 

 

0302 61

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

 

 

0302 61 10

Sardines of the species Sardina pilchardus

23

0302 61 30

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

15

0302 61 80

Brisling or sprats (Sprattus sprattus)

 (23)

0302 62 00

Haddock (Melanogrammus aeglefinus)

7,5

0302 63 00

Coalfish (Pollachius virens)

7,5

0302 64 00

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

 (24)

0302 65

Dogfish and other sharks

 

 

0302 65 20

Dogfish of the species Squalus acanthias

6

0302 65 50

Dogfish of the species Scyliorhinus spp.

6

0302 65 90

Other

8

0302 66 00

Eels (Anguilla spp.)

Free

0302 69

Other

 

 

 

Freshwater fish

 

 

0302 69 11

Carp

8

0302 69 19

Other

8

 

Saltwater fish

 

 

 

Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0302 33

 

 

0302 69 21

For the industrial manufacture of products of heading 1604 (19)

22 (20)  (21)

0302 69 25

Other

22 (21)

 

Redfish (Sebastes spp.)

 

 

0302 69 31

Of the species Sebastes marinus

7,5

0302 69 33

Other

7,5

0302 69 35

Fish of the species Boreogadus saida

12

0302 69 41

Whiting (Merlangius merlangus)

7,5

0302 69 45

Ling (Molva spp.)

7,5

0302 69 51

Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)

7,5

0302 69 55

Anchovies (Engraulis spp.)

15

0302 69 61

Sea bream (Dentex dentex and Pagellus spp.)

15

 

Hake (Merluccius spp., Urophycis spp.)

 

 

 

Hake of the genus Merluccius

 

 

0302 69 66

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

15

0302 69 67

Southern hake (Merluccius australis)

15

0302 69 68

Other

15 (21)

0302 69 69

Hake of the genus Urophycis

15

0302 69 75

Ray's bream (Brama spp.)

15

0302 69 81

Monkfish (Lophius spp.)

15

0302 69 85

Blue whiting (Micromesistius poutassou or Gadus poutassou)

7,5

0302 69 86

Southern blue whiting (Micromesistius australis)

7,5

0302 69 87

Swordfish (Xiphias gladius)

15

0302 69 88

Toothfish (Dissostichus spp.)

15

0302 69 91

Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)

15

0302 69 92

Pink cusk-eel (Genypterus blacodes)

7,5

0302 69 94

Sea bass (Dicentrarchus labrax)

15

0302 69 95

Gilt-head seabreams (Sparus aurata)

15

0302 69 99

Other

15

0302 70 00

Livers and roes

10

0303

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

 

 

 

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes

 

 

0303 11 00

Sockeye salmon (red salmon) (Oncorhynchus nerka)

2

0303 19 00

Other

2

 

Other salmonidae, excluding livers and roes

 

 

0303 21

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

 

 

0303 21 10

Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

9

0303 21 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 21 80

Other

12

0303 22 00

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

2

0303 29 00

Other

9 (21)

 

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes

 

 

0303 31

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

 

 

0303 31 10

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

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 39

Other

 

 

0303 39 10

Flounder (Platichthys flesus)

7,5

0303 39 30

Fish of the genus Rhombosolea

7,5

0303 39 70

Other

15

 

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes

 

 

0303 41

Albacore or longfinned tunas (Thunnus alalunga)

 

 

 

For the industrial manufacture of products of heading 1604 (19)

 

 

0303 41 11

Whole

22 (20)  (21)

0303 41 13

Gilled and gutted

22 (20)  (21)

0303 41 19

Other (for example, ‘heads off’)

22 (20)  (21)

0303 41 90

Other

22 (21)

0303 42

Yellowfin tunas (Thunnus albacares)

 

 

 

For the industrial manufacture of products of heading 1604 (19)

 

 

 

Whole

 

 

0303 42 12

Weighing more than 10 kg each

20 (20)  (21)

0303 42 18

Other

20 (20)  (21)

 

Gilled and gutted

 

 

0303 42 32

Weighing more than 10 kg each

22 (20)  (21)

0303 42 38

Other

22 (20)  (21)

 

Other (for example, ‘heads off’)

 

 

0303 42 52

Weighing more than 10 kg each

22 (20)  (21)

0303 42 58

Other

22 (20)  (21)

0303 42 90

Other

22 (21)

0303 43

Skipjack or stripe-bellied bonito

 

 

 

For the industrial manufacture of products of heading 1604 (19)

 

 

0303 43 11

Whole

22 (20)  (21)

0303 43 13

Gilled and gutted

22 (20)  (21)

0303 43 19

Other (for example, ‘heads off’)

22 (20)  (21)

0303 43 90

Other

22 (21)

0303 44

Bigeye tunas (Thunnus obesus)

 

 

 

For the industrial manufacture of products of heading 1604 (19)

 

 

0303 44 11

Whole

22 (20)  (21)

0303 44 13

Gilled and gutted

22 (20)  (21)

0303 44 19

Other (for example, ‘heads off’)

22 (20)  (21)

0303 44 90

Other

22 (21)

0303 45

Bluefin tunas (Thunnus thynnus)

 

 

 

For the industrial manufacture of products of heading 1604 (19)

 

 

0303 45 11

Whole

22 (20)  (21)

0303 45 13

Gilled and gutted

22 (20)  (21)

0303 45 19

Other (for example, ‘heads off’)

22 (20)  (21)

0303 45 90

Other

22 (21)

0303 46

Southern bluefin tunas (Thunnus maccoyii)

 

 

 

For the industrial manufacture of products of heading 1604 (19)

 

 

0303 46 11

Whole

22 (20)  (21)

0303 46 13

Gilled and gutted

22 (20)  (21)

0303 46 19

Other (for example, ‘heads off’)

22 (20)  (21)

0303 46 90

Other

22 (21)

0303 49

Other

 

 

 

For the industrial manufacture of products of heading 1604 (19)

 

 

0303 49 31

Whole

22 (20)  (21)

0303 49 33

Gilled and gutted

22 (20)  (21)

0303 49 39

Other (for example, ‘heads off’)

22 (20)  (21)

0303 49 80

Other

22 (21)

0303 50 00

Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

 (22)

0303 60

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

 

 

0303 60 11

Of the species Gadus morhua

12

0303 60 19

Of the species Gadus ogac

12

0303 60 90

Of the species Gadus macrocephalus

12

 

Other fish, excluding livers and roes

 

 

0303 71

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

 

 

0303 71 10

Sardines of the species Sardina pilchardus

23

0303 71 30

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

15

0303 71 80

Brisling or sprats (Sprattus sprattus)

 (23)

0303 72 00

Haddock (Melanogrammus aeglefinus)

7,5

0303 73 00

Coalfish (Pollachius virens)

7,5

0303 74

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

 

 

0303 74 30

Of the species Scomber scombrus or Scomber japonicus

 (24)

0303 74 90

Of the species Scomber australasicus

15

0303 75

Dogfish and other sharks

 

 

0303 75 20

Dogfish of the species Squalus acanthias

6

0303 75 50

Dogfish of the species Scyliorhinus spp.

6

0303 75 90

Other

8

0303 76 00

Eels (Anguilla spp.)

Free

0303 77 00

Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)

15

0303 78

Hake (Merluccius spp., Urophycis spp.)

 

 

 

Hake of the genus Merluccius

 

 

0303 78 11

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

15

0303 78 12

Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)

15

0303 78 13

Southern hake (Merluccius australis)

15

0303 78 19

Other

15 (21)

0303 78 90

Hake of the genus Urophycis

15

0303 79

Other

 

 

 

Freshwater fish

 

 

0303 79 11

Carp

8

0303 79 19

Other

8

 

Saltwater fish

 

 

 

Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0303 43

 

 

 

For the industrial manufacture of products of heading 1604 (19)

 

 

0303 79 21

Whole

22 (20)  (21)

0303 79 23

Gilled and gutted

22 (20)  (21)

0303 79 29

Other (for example, ‘heads off’)

22 (20)  (21)

0303 79 31

Other

22 (21)

 

Redfish (Sebastes spp.)

 

 

0303 79 35

Of the species Sebastes marinus

7,5

0303 79 37

Other

7,5

0303 79 41

Fish of the species Boreogadus saida

12

0303 79 45

Whiting (Merlangius merlangus)

7,5

0303 79 51

Ling (Molva spp.)

7,5

0303 79 55

Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)

15

0303 79 58

Fish of the species Orcynopsis unicolor

 (25)

0303 79 65

Anchovies (Engraulis spp.)

15

0303 79 71

Sea bream (Dentex dentex and Pagellus spp.)

15

0303 79 75

Ray's bream (Brama spp.)

15

0303 79 81

Monkfish (Lophius spp.)

15

0303 79 83

Blue whiting (Micromesistius poutassou or Gadus poutassou)

7,5

0303 79 85

Southern blue whiting (Micromesistius australis)

7,5

0303 79 87

Swordfish (Xiphias gladius)

7,5

0303 79 88

Toothfish (Dissostichus spp.)

15

0303 79 91

Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)

15

0303 79 92

Blue grenadier (Macruronus novaezealandiae)

7,5

0303 79 93

Pink cusk-eel (Genypterus blacodes)

7,5

0303 79 94

Fish of the species Pelotreis flavilatus or Peltorhamphus novaezealandiae

7,5

0303 79 98

Other

15

0303 80

Livers and roes

 

 

0303 80 10

Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate (19)

Free

0303 80 90

Other

10

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

 

 

0304 10

Fresh or chilled

 

 

 

Fillets

 

 

 

Of freshwater fish

 

 

0304 10 13

Of 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

 

Of trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae

 

 

0304 10 15

Of the species Oncorhynchus mykiss weighing more than 400 g each

12

0304 10 17

Other

12

0304 10 19

Of other freshwater fish

9

 

Other

 

 

0304 10 31

Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida

18

0304 10 33

Of coalfish (Pollachius virens)

18

0304 10 35

Of redfish (Sebastes spp.)

18

0304 10 38

Other

18

 

Other fish meat (whether or not minced)

 

 

0304 10 91

Of freshwater fish

8

 

Other

 

 

0304 10 97

Flaps of herring

 (22)

0304 10 98

Other

15 (21)

0304 20

Frozen fillets

 

 

 

Of freshwater fish

 

 

0304 20 13

Of 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

 

Of trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae

 

 

0304 20 15

Of the species Oncorhynchus mykiss weighing more than 400 g each

12

0304 20 17

Other

12

0304 20 19

Of other freshwater fish

9

 

Other

 

 

 

Of cod (Gadus morhua, Gadus macrocephalus, Gadus ogac) and of fish of the species Boreogadus saida

 

 

0304 20 21

Of cod of the species Gadus macrocephalus

7,5

0304 20 29

Other

7,5

0304 20 31

Of coalfish (Pollachius virens)

7,5

0304 20 33

Of haddock (Melanogrammus aeglefinus)

7,5

 

Of redfish (Sebastes spp.)

 

 

0304 20 35

Of the species Sebastes marinus

7,5

0304 20 37

Other

7,5

0304 20 41

Of whiting (Merlangius merlangus)

7,5

0304 20 43

Of ling (Molva spp.)

7,5

0304 20 45

Of tuna (of the genus Thunnus) and of fish of the genus Euthynnus

18

 

Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and of fish of the species Orcynopsis unicolor

 

 

0304 20 51

Of mackerel of the species Scomber australasicus

15

0304 20 53

Other

15

 

Of hake (Merluccius spp., Urophycis spp.)

 

 

 

Of hake of the genus Merluccius

 

 

0304 20 55

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

7,5

0304 20 56

Of argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)

7,5

0304 20 58

Other

7,5

0304 20 59

Of hake of the genus Urophycis

7,5

 

Of dogfish and other sharks

 

 

0304 20 61

Of dogfish (Squalus acanthias and Scyliorhinus spp.)

7,5

0304 20 69

Of other sharks

7,5

0304 20 71

Of plaice (Pleuronectes platessa)

7,5

0304 20 73

Of flounder (Platichthys flesus)

7,5

0304 20 75

Of herring (Clupea harengus, Clupea pallasii)

15

0304 20 79

Of megrim (Lepidorhombus spp.)

15

0304 20 83

Of monkfish (Lophius spp.)

15

0304 20 85

Of Alaska pollack (Theragra chalcogramma)

15

0304 20 87

Of swordfish (Xiphias gladius)

7,5

0304 20 88

Of toothfish (Dissostichus spp.)

15

0304 20 91

Of blue grenadier (Macruronus novaezealandiae)

7,5

0304 20 94

Other

15 (21)

0304 90

Other

 

 

0304 90 05

Surimi

15

 

Other

 

 

0304 90 10

Of freshwater fish

8

 

Other

 

 

0304 90 22

Of herring (Clupea harengus, Clupea pallasii)

 (22)

0304 90 31

Of redfish (Sebastes spp.)

8

 

Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida

 

 

0304 90 35

Of cod of the species Gadus macrocephalus

7,5

0304 90 38

Of cod of the species Gadus morhua

7,5

0304 90 39

Other

7,5

0304 90 41

Of coalfish (Pollachius virens)

7,5

0304 90 45

Of haddock (Melanogrammus aeglefinus)

7,5

0304 90 48

Of hake (Merluccius spp., Urophycis spp.)

7,5

0304 90 51

Of megrim (Lepidorhombus spp.)

15

0304 90 55

Of Ray's bream (Brama spp.)

15

0304 90 57

Of monkfish (Lophius spp.)

7,5

0304 90 59

Of blue whiting (Micromesistius poutassou or Gadus poutassou)

7,5

0304 90 61

Of Alaska pollack (Theragra chalcogramma)

7,5

0304 90 65

Of swordfish (Xiphias gladius)

7,5

0304 90 97

Other

7,5

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

 

 

0305 10 00

Flours, meals and pellets of fish, fit for human consumption

13

0305 20 00

Livers and roes of fish, dried, smoked, salted or in brine

11

0305 30

Fish fillets, dried, salted or in brine, but not smoked

 

 

 

Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida

 

 

0305 30 11

Of cod of the species Gadus macrocephalus

16

0305 30 19

Other

20

0305 30 30

Of 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), salted or in brine

15

0305 30 50

Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine

15

0305 30 90

Other

16

 

Smoked fish, including fillets

 

 

0305 41 00

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)

13

0305 42 00

Herrings (Clupea harengus, Clupea pallasii)

10

0305 49

Other

 

 

0305 49 10

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

15

0305 49 20

Atlantic halibut (Hippoglossus hippoglossus)

16

0305 49 30

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

14

0305 49 45

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

14

0305 49 50

Eels (Anguilla spp.)

14

0305 49 80

Other

14

 

Dried fish, whether or not salted but not smoked

 

 

0305 51

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

 

 

0305 51 10

Dried, unsalted

13 (21)

0305 51 90

Dried, salted

13 (21)

0305 59

Other

 

 

 

Fish of the species Boreogadus saida

 

 

0305 59 11

Dried, unsalted

13 (21)

0305 59 19

Dried, salted

13 (21)

0305 59 30

Herrings (Clupea harengus, Clupea pallasii)

12

0305 59 50

Anchovies (Engraulis spp.)

10

0305 59 70

Atlantic halibut (Hippoglossus hippoglossus)

15

0305 59 80

Other

12

 

Fish, salted but not dried or smoked and fish in brine

 

 

0305 61 00

Herrings (Clupea harengus, Clupea pallasii)

12

0305 62 00

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

13 (21)

0305 63 00

Anchovies (Engraulis spp.)

10

0305 69

Other

 

 

0305 69 10

Fish of the species Boreogadus saida

13 (21)

0305 69 30

Atlantic halibut (Hippoglossus hippoglossus)

15

0305 69 50

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)

11

0305 69 80

Other

12

0306

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

 

 

 

Frozen

 

 

0306 11

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

 

 

0306 11 10

Crawfish tails

12,5

0306 11 90

Other

12,5

0306 12

Lobsters (Homarus spp.)

 

 

0306 12 10

Whole

6

0306 12 90

Other

16

0306 13

Shrimps and prawns

 

 

0306 13 10

Of the family Pandalidae

12

0306 13 30

Shrimps of the genus Crangon

18

0306 13 40

Deepwater rose shrimps (Parapenaeus longirostris)

12

0306 13 50

Shrimps of the genus Penaeus

12

0306 13 80

Other

12

0306 14

Crabs

 

 

0306 14 10

Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and Callinectes sapidus

7,5

0306 14 30

Crabs of the species Cancer pagurus

7,5

0306 14 90

Other

7,5

0306 19

Other, including flours, meals and pellets of crustaceans, fit for human consumption

 

 

0306 19 10

Freshwater crayfish

7,5

0306 19 30

Norway lobsters (Nephrops norvegicus)

12

0306 19 90

Other

12

 

Not frozen

 

 

0306 21 00

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

12,5

0306 22

Lobsters (Homarus spp.)

 

 

0306 22 10

Live

8

 

Other

 

 

0306 22 91

Whole

8

0306 22 99

Other

10

0306 23

Shrimps and prawns

 

 

0306 23 10

Of the family Pandalidae

12

 

Shrimps of the genus Crangon

 

 

0306 23 31

Fresh, chilled or cooked by steaming or by boiling in water

18

0306 23 39

Other

18

0306 23 90

Other

12

0306 24

Crabs

 

 

0306 24 30

Crabs of the species Cancer pagurus

7,5

0306 24 80

Other

7,5

0306 29

Other, including flours, meals and pellets of crustaceans, fit for human consumption

 

 

0306 29 10

Freshwater crayfish

7,5

0306 29 30

Norway lobsters (Nephrops norvegicus)

12

0306 29 90

Other

12

0307

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

 

 

0307 10

Oysters

 

 

0307 10 10

Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g each

Free

0307 10 90

Other

9

 

Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten

 

 

0307 21 00

Live, fresh or chilled

8

0307 29

Other

 

 

0307 29 10

Coquilles St Jacques (Pecten maximus), frozen

8

0307 29 90

Other

8

 

Mussels (Mytilus spp., Perna spp.)

 

 

0307 31

Live, fresh or chilled

 

 

0307 31 10

Mytilus spp.

10

0307 31 90

Perna spp.

8

0307 39

Other

 

 

0307 39 10

Mytilus spp.

10

0307 39 90

Perna spp.

8

 

Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

 

 

0307 41

Live, fresh or chilled

 

 

0307 41 10

Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)

8

 

Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

 

 

0307 41 91

Loligo spp., Ommastrephes sagittatus

6

0307 41 99

Other

8

0307 49

Other

 

 

 

Frozen

 

 

 

Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)

 

 

 

Of the genus Sepiola

 

 

0307 49 01

Lesser cuttle fish (Sepiola rondeleti)

6

0307 49 11

Other

8

0307 49 18

Other

8

 

Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

 

 

 

Loligo spp.

 

 

0307 49 31

Loligo vulgaris

6

0307 49 33

Loligo pealei

6

0307 49 35

Loligo patagonica

6

0307 49 38

Other

6

0307 49 51

Ommastrephes sagittatus

6

0307 49 59

Other

8

 

Other

 

 

0307 49 71

Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)

8

 

Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

 

 

0307 49 91

Loligo spp., Ommastrephes sagittatus

6

0307 49 99

Other

8

 

Octopus (Octopus spp.)

 

 

0307 51 00

Live, fresh or chilled

8

0307 59

Other

 

 

0307 59 10

Frozen

8

0307 59 90

Other

8

0307 60 00

Snails, other than sea snails

Free

 

Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

 

 

0307 91 00

Live, fresh or chilled

11

0307 99

Other

 

 

 

Frozen

 

 

0307 99 11

Illex spp.

8

0307 99 13

Striped venus and other species of the family Veneridae

8

0307 99 15

Jellyfish (Rhopilema spp.)

Free

0307 99 18

Other

11

0307 99 90

Other

11

CHAPTER 4

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

Notes

1.

The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.

2.

For the purposes of heading 0405:

(a)

the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;

(b)

the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.

3.

Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:

(a)

a milkfat content, by weight of the dry matter, of 5 % or more;

(b)

a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

(c)

they are moulded or capable of being moulded.

4.

This chapter does not cover:

(a)

products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702); or

(b)

albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

Subheading notes

1.

For the purposes of subheading 0404 10, the expression ‘modified whey’ means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2.

For the purposes of subheading 0405 10, the term ‘butter’ does not include dehydrated butter or ghee (subheading 0405 90).

Additional note

1.

The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:

(a)

in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)

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

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

 

 

0401 10

Of a fat content, by weight, not exceeding 1 %

 

 

0401 10 10

In immediate packings of a net content not exceeding two litres

13,8 €/100 kg/net

0401 10 90

Other

12,9 €/100 kg/net

0401 20

Of a fat content, by weight, exceeding 1 % but not exceeding 6 %

 

 

 

Not exceeding 3 %

 

 

0401 20 11

In immediate packings of a net content not exceeding two litres

18,8 €/100 kg/net

0401 20 19

Other

17,9 €/100 kg/net

 

Exceeding 3 %

 

 

0401 20 91

In immediate packings of a net content not exceeding two litres

22,7 €/100 kg/net

0401 20 99

Other

21,8 €/100 kg/net

0401 30

Of a fat content, by weight, exceeding 6 %

 

 

 

Not exceeding 21 %

 

 

0401 30 11

In immediate packings of a net content not exceeding two litres

57,5 €/100 kg/net

0401 30 19

Other

56,6 €/100 kg/net

 

Exceeding 21 % but not exceeding 45 %

 

 

0401 30 31

In immediate packings of a net content not exceeding two litres

110 €/100 kg/net

0401 30 39

Other

109,1 €/100 kg/net

 

Exceeding 45 %

 

 

0401 30 91

In immediate packings of a net content not exceeding two litres

183,7 €/100 kg/net

0401 30 99

Other

182,8 €/100 kg/net

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter

 

 

0402 10

In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %

 

 

 

Not containing added sugar or other sweetening matter

 

 

0402 10 11

In immediate packings of a net content not exceeding 2,5 kg

125,4 €/100 kg/net

0402 10 19

Other

118,8 €/100 kg/net (26)

 

Other

 

 

0402 10 91

In immediate packings of a net content not exceeding 2,5 kg

1,19 €/kg + 27,5 €/100 kg/net (27)

0402 10 99

Other

1,19 €/kg + 21 €/100 kg/net (27)

 

In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %

 

 

0402 21

Not containing added sugar or other sweetening matter

 

 

 

Of a fat content, by weight, not exceeding 27 %

 

 

0402 21 11

In immediate packings of a net content not exceeding 2,5 kg

135,7 €/100 kg/net

 

Other

 

 

0402 21 17

Of a fat content, by weight, not exceeding 11 %

130,4 €/100 kg/net

0402 21 19

Of a fat content, by weight, exceeding 11 % but not exceeding 27 %

130,4 €/100 kg/net

 

Of a fat content, by weight, exceeding 27 %

 

 

0402 21 91

In immediate packings of a net content not exceeding 2,5 kg

167,2 €/100 kg/net

0402 21 99

Other

161,9 €/100 kg/net

0402 29

Other

 

 

 

Of a fat content, by weight, not exceeding 27 %

 

 

0402 29 11

Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content, by weight, exceeding 10 %

1,31 €/kg + 22 €/100 kg/net (27)

 

Other

 

 

0402 29 15

In immediate packings of a net content not exceeding 2,5 kg

1,31 €/kg + 22 €/100 kg/net (27)

0402 29 19

Other

1,31 €/kg + 16,8 €/100 kg/net (27)

 

Of a fat content, by weight, exceeding 27 %

 

 

0402 29 91

In immediate packings of a net content not exceeding 2,5 kg

1,62 €/kg + 22 €/100 kg/net (27)

0402 29 99

Other

1,62 €/kg + 16,8 €/100 kg/net (27)

 

Other

 

 

0402 91

Not containing added sugar or other sweetening matter

 

 

 

Of a fat content, by weight, not exceeding 8 %

 

 

0402 91 11

In immediate packings of a net content not exceeding 2,5 kg

34,7 €/100 kg/net

0402 91 19

Other

34,7 €/100 kg/net

 

Of a fat content, by weight, exceeding 8 % but not exceeding 10 %

 

 

0402 91 31

In immediate packings of a net content not exceeding 2,5 kg

43,4 €/100 kg/net

0402 91 39

Other

43,4 €/100 kg/net

 

Of a fat content, by weight, exceeding 10 % but not exceeding 45 %

 

 

0402 91 51

In immediate packings of a net content not exceeding 2,5 kg

110 €/100 kg/net

0402 91 59

Other

109,1 €/100 kg/net

 

Of a fat content, by weight, exceeding 45 %

 

 

0402 91 91

In immediate packings of a net content not exceeding 2,5 kg

183,7 €/100 kg/net

0402 91 99

Other

182,8 €/100 kg/net

0402 99

Other

 

 

 

Of a fat content, by weight, not exceeding 9,5 %

 

 

0402 99 11

In immediate packings of a net content not exceeding 2,5 kg

57,2 €/100 kg/net

0402 99 19

Other

57,2 €/100 kg/net

 

Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %

 

 

0402 99 31

In immediate packings of a net content not exceeding 2,5 kg

1,08 €/kg + 19,4 €/100 kg/net (27)

0402 99 39

Other

1,08 €/kg + 18,5 €/100 kg/net (27)

 

Of a fat content, by weight, exceeding 45 %

 

 

0402 99 91

In immediate packings of a net content not exceeding 2,5 kg

1,81 €/kg + 19,4 €/100 kg/net (27)

0402 99 99

Other

1,81 €/kg + 18,5 €/100 kg/net (27)

0403

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

 

 

0403 10

Yogurt

 

 

 

Not flavoured nor containing added fruit, nuts or cocoa

 

 

 

Not containing added sugar or other sweetening matter, of a fat content, by weight

 

 

0403 10 11

Not exceeding 3 %

20,5 €/100 kg/net

0403 10 13

Exceeding 3 % but not exceeding 6 %

24,4 €/100 kg/net

0403 10 19

Exceeding 6 %

59,2 €/100 kg/net

 

Other, of a fat content, by weight

 

 

0403 10 31

Not exceeding 3 %

0,17 €/kg + 21,1 €/100 kg/net (27)

0403 10 33

Exceeding 3 % but not exceeding 6 %

0,20 €/kg + 21,1 €/100 kg/net (27)

0403 10 39

Exceeding 6 %

0,54 €/kg + 21,1 €/100 kg/net (27)

 

Flavoured or containing added fruit, nuts or cocoa

 

 

 

In powder, granules or other solid forms, of a milkfat content, by weight

 

 

0403 10 51

Not exceeding 1,5 %

8,3 + 95 €/100 kg/net

0403 10 53

Exceeding 1,5 % but not exceeding 27 %

8,3 + 130,4 €/100 kg/net

0403 10 59

Exceeding 27 %

8,3 + 168,8 €/100 kg/net

 

Other, of a milkfat content, by weight

 

 

0403 10 91

Not exceeding 3 %

8,3 + 12,4 €/100 kg/net

0403 10 93

Exceeding 3 % but not exceeding 6 %

8,3 + 17,1 €/100 kg/net

0403 10 99

Exceeding 6 %

8,3 + 26,6 €/100 kg/net

0403 90

Other

 

 

 

Not flavoured nor containing added fruit, nuts or cocoa

 

 

 

In powder, granules or other solid forms

 

 

 

Not containing added sugar or other sweetening matter, of a fat content, by weight

 

 

0403 90 11

Not exceeding 1,5 %

100,4 €/100 kg/net

0403 90 13

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

0403 90 19

Exceeding 27 %

167,2 €/100 kg/net

 

Other, of a fat content, by weight

 

 

0403 90 31

Not exceeding 1,5 %

0,95 €/kg + 22 €/100 kg/net (27)

0403 90 33

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg + 22 €/100 kg/net (27)

0403 90 39

Exceeding 27 %

1,62 €/kg + 22 €/100 kg/net (27)

 

Other

 

 

 

Not containing added sugar or other sweetening matter, of a fat content, by weight

 

 

0403 90 51

Not exceeding 3 %

20,5 €/100 kg/net

0403 90 53

Exceeding 3 % but not exceeding 6 %

24,4 €/100 kg/net

0403 90 59

Exceeding 6 %

59,2 €/100 kg/net

 

Other, of a fat content, by weight

 

 

0403 90 61

Not exceeding 3 %

0,17 €/kg + 21,1 €/100 kg/net (27)

0403 90 63

Exceeding 3 % but not exceeding 6 %

0,20 €/kg + 21,1 €/100 kg/net (27)

0403 90 69

Exceeding 6 %

0,54 €/kg + 21,1 €/100 kg/net (27)

 

Flavoured or containing added fruit, nuts or cocoa

 

 

 

In powder, granules or other solid forms, of a milkfat content, by weight

 

 

0403 90 71

Not exceeding 1,5 %

8,3 + 95 €/100 kg/net

0403 90 73

Exceeding 1,5 % but not exceeding 27 %

8,3 + 130,4 €/100 kg/net

0403 90 79

Exceeding 27 %

8,3 + 168,8 €/100 kg/net

 

Other, of a milkfat content, by weight

 

 

0403 90 91

Not exceeding 3 %

8,3 + 12,4 €/100 kg/net

0403 90 93

Exceeding 3 % but not exceeding 6 %

8,3 + 17,1 €/100 kg/net

0403 90 99

Exceeding 6 %

8,3 + 26,6 €/100 kg/net

0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

 

 

0404 10

Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

 

 

 

In powder, granules or other solid forms

 

 

 

Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight

 

 

 

Not exceeding 15 %, and of a fat content, by weight

 

 

0404 10 02

Not exceeding 1,5 %

7 €/100 kg/net

0404 10 04

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

0404 10 06

Exceeding 27 %

167,2 €/100 kg/net

 

Exceeding 15 %, and of a fat content, by weight

 

 

0404 10 12

Not exceeding 1,5 %

100,4 €/100 kg/net

0404 10 14

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

0404 10 16

Exceeding 27 %

167,2 €/100 kg/net

 

Other, of a protein content (nitrogen content × 6,38), by weight

 

 

 

Not exceeding 15 %, and of a fat content, by weight

 

 

0404 10 26

Not exceeding 1,5 %

0,07 €/kg/net + 16,8 €/100 kg/net (27)

0404 10 28

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net (27)

0404 10 32

Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net (27)

 

Exceeding 15 %, and of a fat content, by weight

 

 

0404 10 34

Not exceeding 1,5 %

0,95 €/kg/net + 22 €/100 kg/net (27)

0404 10 36

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net (27)

0404 10 38

Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net (27)

 

Other

 

 

 

Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight

 

 

 

Not exceeding 15 %, and of a fat content, by weight

 

 

0404 10 48

Not exceeding 1,5 %

0,07 €/kg/net (28)

0404 10 52

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

0404 10 54

Exceeding 27 %

167,2 €/100 kg/net

 

Exceeding 15 %, and of a fat content, by weight

 

 

0404 10 56

Not exceeding 1,5 %

100,4 €/100 kg/net

0404 10 58

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

0404 10 62

Exceeding 27 %

167,2 €/100 kg/net

 

Other, of a protein content (nitrogen content × 6,38), by weight

 

 

 

Not exceeding 15 %, and of a fat content, by weight

 

 

0404 10 72

Not exceeding 1,5 %

0,07 €/kg/net + 16,8 €/100 kg/net (29)

0404 10 74

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net (27)

0404 10 76

Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net (27)

 

Exceeding 15 %, and of a fat content, by weight

 

 

0404 10 78

Not exceeding 1,5 %

0,95 €/kg/net + 22 €/100 kg/net (27)

0404 10 82

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net (27)

0404 10 84

Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net (27)

0404 90

Other

 

 

 

Not containing added sugar or other sweetening matter, of a fat content, by weight

 

 

0404 90 21

Not exceeding 1,5 %

100,4 €/100 kg/net

0404 90 23

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

0404 90 29

Exceeding 27 %

167,2 €/100 kg/net

 

Other, of a fat content, by weight

 

 

0404 90 81

Not exceeding 1,5 %

0,95 €/kg/net + 22 €/100 kg/net (27)

0404 90 83

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net (27)

0404 90 89

Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net (27)

0405

Butter and other fats and oils derived from milk; dairy spreads

 

 

0405 10

Butter

 

 

 

Of a fat content, by weight, not exceeding 85 %

 

 

 

Natural butter

 

 

0405 10 11

In immediate packings of a net content not exceeding 1 kg

189,6 €/100 kg/net (26)

0405 10 19

Other

189,6 €/100 kg/net (26)

0405 10 30

Recombined butter

189,6 €/100 kg/net (26)

0405 10 50

Whey butter

189,6 €/100 kg/net (26)

0405 10 90

Other

231,3 €/100 kg/net (26)

0405 20

Dairy spreads

 

 

0405 20 10

Of a fat content, by weight, of 39 % or more but less than 60 %

9 + EA (30)

0405 20 30

Of a fat content, by weight, of 60 % or more but not exceeding 75 %

9 + EA (30)

0405 20 90

Of a fat content, by weight, of more than 75 % but less than 80 %

189,6 €/100 kg/net

0405 90

Other

 

 

0405 90 10

Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %

231,3 €/100 kg/net (26)

0405 90 90

Other

231,3 €/100 kg/net (26)

0406

Cheese and curd

 

 

0406 10

Fresh (unripened or uncured) cheese, including whey cheese, and curd

 

 

0406 10 20

Of a fat content, by weight, not exceeding 40 %

185,2 €/100 kg/net (26)

0406 10 80

Other

221,2 €/100 kg/net (26)

0406 20

Grated or powdered cheese, of all kinds

 

 

0406 20 10

Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs (31)

7,7

0406 20 90

Other

188,2 €/100 kg/net (26)

0406 30

Processed cheese, not grated or powdered

 

 

0406 30 10

In the manufacture of which no cheeses other than Emmentaler, Gruyère and Appenzell have been used and which may contain, as an addition, Glarus herb cheese (known as Schabziger); put up for retail sale, of a fat content by weight in the dry matter not exceeding 56 %

144,9 €/100 kg/net (26)

 

Other

 

 

 

Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter

 

 

0406 30 31

Not exceeding 48 %

139,1 €/100 kg/net (26)

0406 30 39

Exceeding 48 %

144,9 €/100 kg/net (26)

0406 30 90

Of a fat content, by weight, exceeding 36 %

215 €/100 kg/net (26)

0406 40

Blue-veined cheese

 

 

0406 40 10

Roquefort

140,9 €/100 kg/net (26)

0406 40 50

Gorgonzola

140,9 €/100 kg/net (26)

0406 40 90

Other

140,9 €/100 kg/net (26)

0406 90

Other cheese

 

 

0406 90 01

For processing (32)

167,1 €/100 kg/net (26)

 

Other

 

 

0406 90 13

Emmentaler

171,7 €/100 kg/net (26)

0406 90 15

Gruyère, Sbrinz

171,7 €/100 kg/net (26)

0406 90 17

Bergkäse, Appenzell

171,7 €/100 kg/net (26)

0406 90 18

Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine

171,7 €/100 kg/net (26)

0406 90 19

Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs (31)

7,7

0406 90 21

Cheddar

167,1 €/100 kg/net (26)

0406 90 23

Edam

151 €/100 kg/net (26)

0406 90 25

Tilsit

151 €/100 kg/net (26)

0406 90 27

Butterkäse

151 €/100 kg/net (26)

0406 90 29

Kashkaval

151 €/100 kg/net (26)

 

Feta

 

 

0406 90 31

Of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles

151 €/100 kg/net (26)

0406 90 33

Other

151 €/100 kg/net (26)

0406 90 35

Kefalo-Tyri

151 €/100 kg/net (26)

0406 90 37

Finlandia

151 €/100 kg/net (26)

0406 90 39

Jarlsberg

151 €/100 kg/net (26)

 

Other

 

 

0406 90 50

Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles

151 €/100 kg/net (26)

 

Other

 

 

 

Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter

 

 

 

Not exceeding 47 %

 

 

0406 90 61

Grana Padano, Parmigiano Reggiano

188,2 €/100 kg/net

0406 90 63

Fiore Sardo, Pecorino

188,2 €/100 kg/net (26)

0406 90 69

Other

188,2 €/100 kg/net (26)

 

Exceeding 47 % but not exceeding 72 %

 

 

0406 90 73

Provolone

151 €/100 kg/net (26)

0406 90 75

Asiago, Caciocavallo, Montasio, Ragusano

151 €/100 kg/net (26)

0406 90 76

Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø

151 €/100 kg/net (26)

0406 90 78

Gouda

151 €/100 kg/net (26)

0406 90 79

Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio

151 €/100 kg/net (26)

0406 90 81

Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey

151 €/100 kg/net (26)

0406 90 82

Camembert

151 €/100 kg/net (26)

0406 90 84

Brie

151 €/100 kg/net (26)

0406 90 85

Kefalograviera, Kasseri

151 €/100 kg/net

 

Other cheese, of a water content, by weight, in the non-fatty matter

 

 

0406 90 86

Exceeding 47 % but not exceeding 52 %

151 €/100 kg/net (26)

0406 90 87

Exceeding 52 % but not exceeding 62 %

151 €/100 kg/net (26)

0406 90 88

Exceeding 62 % but not exceeding 72 %

151 €/100 kg/net (26)

0406 90 93

Exceeding 72 %

185,2 €/100 kg/net (26)

0406 90 99

Other

221,2 €/100 kg/net (26)

0407 00

Birds' eggs, in shell, fresh, preserved or cooked

 

 

 

Of poultry

 

 

 

For hatching (33)

 

 

0407 00 11

Of turkeys or geese

105 €/1 000 p/st

p/st

0407 00 19

Other

35 €/1 000 p/st

p/st

0407 00 30

Other

30,4 €/100 kg/net (26)

1 000 p/st

0407 00 90

Other

7,7

p/st

0408

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

 

 

 

Egg yolks

 

 

0408 11

Dried

 

 

0408 11 20

Unfit for human consumption (34)

Free

0408 11 80

Other

142,3 €/100 kg/net (26)

0408 19

Other

 

 

0408 19 20

Unfit for human consumption (34)

Free

 

Other

 

 

0408 19 81

Liquid

62 €/100 kg/net (26)

0408 19 89

Other, including frozen

66,3 €/100 kg/net (26)

 

Other

 

 

0408 91

Dried

 

 

0408 91 20

Unfit for human consumption (34)

Free

0408 91 80

Other

137,4 €/100 kg/net (26)

0408 99

Other

 

 

0408 99 20

Unfit for human consumption (34)

Free

0408 99 80

Other

35,3 €/100 kg/net (26)

0409 00 00

Natural honey

17,3

0410 00 00

Edible products of animal origin, not elsewhere specified or included

7,7

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.

This chapter does not cover:

(a)

edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b)

hides or skins (including furskins), other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511(Chapter 41 or 43);

(c)

animal textile materials, other than horsehair and horsehair waste (Section XI); or

(d)

prepared knots or tufts for broom or brush making (heading 9603).

2.

For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3.

Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.

4.

Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

0501 00 00

Human hair, unworked, whether or not washed or scoured; waste of human hair

Free

0502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair

 

 

0502 10 00

Pigs', hogs' or boars' bristles and hair and waste thereof

Free

0502 90 00

Other

Free

0503 00 00

Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material

Free

0504 00 00

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

Free

0505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

 

 

0505 10

Feathers of a kind used for stuffing; down

 

 

0505 10 10

Raw

Free

0505 10 90

Other

Free

0505 90 00

Other

Free

0506

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

 

 

0506 10 00

Ossein and bones treated with acid

Free

0506 90 00

Other

Free

0507

Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products

 

 

0507 10 00

Ivory; ivory powder and waste

Free

0507 90 00

Other

Free

0508 00 00

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof

Free

0509 00

Natural sponges of animal origin

 

 

0509 00 10

Raw

Free

0509 00 90

Other

5,1

0510 00 00

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved

Free

0511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption

 

 

0511 10 00

Bovine semen

Free

p/st (35)

 

Other

 

 

0511 91

Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3

 

 

0511 91 10

Fish waste

Free

0511 91 90

Other

Free

0511 99

Other

 

 

0511 99 10

Sinews or tendons; parings and similar waste of raw hides or skins

Free

0511 99 90

Other

Free

SECTION II

VEGETABLE PRODUCTS

Note

1.

In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 6

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

Notes

1.

Subject to the second part of heading 0601, this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless, it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2.

Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

0601

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212

 

 

0601 10

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant

 

 

0601 10 10

Hyacinths

5,1

p/st

0601 10 20

Narcissi

5,1

p/st

0601 10 30

Tulips

5,1

p/st

0601 10 40

Gladioli

5,1

p/st

0601 10 90

Other

5,1

0601 20

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots

 

 

0601 20 10

Chicory plants and roots

Free

0601 20 30

Orchids, hyacinths, narcissi and tulips

9,6

0601 20 90

Other

6,4

0602

Other live plants (including their roots), cuttings and slips; mushroom spawn

 

 

0602 10

Unrooted cuttings and slips

 

 

0602 10 10

Of vines

Free

0602 10 90

Other

4

0602 20

Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts

 

 

0602 20 10

Vine slips, grafted or rooted

Free

0602 20 90

Other

8,3

0602 30 00

Rhododendrons and azaleas, grafted or not

8,3

0602 40

Roses, grafted or not

 

 

0602 40 10

Neither budded nor grafted

8,3

p/st

0602 40 90

Budded or grafted

8,3

p/st

0602 90

Other

 

 

0602 90 10

Mushroom spawn

8,3

0602 90 20

Pineapple plants

Free

0602 90 30

Vegetable and strawberry plants

8,3

 

Other

 

 

 

Outdoor plants

 

 

 

Trees, shrubs and bushes

 

 

0602 90 41

Forest trees

8,3

 

Other

 

 

0602 90 45

Rooted cuttings and young plants

6,5

0602 90 49

Other

8,3

 

Other outdoor plants

 

 

0602 90 51

Perennial plants

8,3

0602 90 59

Other

8,3

 

Indoor plants

 

 

0602 90 70

Rooted cuttings and young plants, excluding cacti

6,5

 

Other

 

 

0602 90 91

Flowering plants with buds or flowers, excluding cacti

6,5

0602 90 99

Other

6,5

0603

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

 

 

0603 10

Fresh

 

 

0603 10 10

Roses

 (36)

p/st

0603 10 20

Carnations

 (36)

p/st

0603 10 30

Orchids

 (36)

p/st

0603 10 40

Gladioli

 (36)

p/st

0603 10 50

Chrysanthemums

 (36)

p/st

0603 10 80

Other

 (36)

0603 90 00

Other

10

0604

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

 

 

0604 10

Mosses and lichens

 

 

0604 10 10

Reindeer moss

Free

0604 10 90

Other

5

 

Other

 

 

0604 91

Fresh

 

 

0604 91 20

Christmas trees

2,5

p/st

0604 91 40

Conifer branches

2,5

0604 91 90

Other

2

0604 99

Other

 

 

0604 99 10

Not further prepared than dried

Free

0604 99 90

Other

10,9

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes

1.

This chapter does not cover forage products of heading 1214.

2.

In headings 0709 to 0712, the word ‘vegetables’ includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweetcorn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

3.

Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:

(a)

dried leguminous vegetables, shelled (heading 0713);

(b)

sweetcorn in the forms specified in headings 1102 to 1104;

(c)

flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);

(d)

flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).

4.

However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading 0904).

Additional note

1.

For the purposes of subheading 0714 10 10, the expression ‘pellets of flour and meal’ means pellets of which, when dispersed in water, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm, calculated on the dry matter.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

0701

Potatoes, fresh or chilled

 

 

0701 10 00

Seed (37)

4,5

0701 90

Other

 

 

0701 90 10

For the manufacture of starch (38)

5,8

 

Other

 

 

0701 90 50

New, from 1 January to 30 June

 (39)

0701 90 90

Other

11,5

0702 00 00

Tomatoes, fresh or chilled

 (40)

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled

 

 

0703 10

Onions and shallots

 

 

 

Onions

 

 

0703 10 11

Sets

9,6

0703 10 19

Other

9,6

0703 10 90

Shallots

9,6

0703 20 00

Garlic

9,6 + 120 €/100 kg/net (41)

0703 90 00

Leeks and other alliaceous vegetables

10,4

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

 

 

0704 10 00

Cauliflowers and headed broccoli

 (42)

0704 20 00

Brussels sprouts

12

0704 90

Other

 

 

0704 90 10

White cabbages and red cabbages

12 MIN 0,4 €/100 kg/net

0704 90 90

Other

12

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled

 

 

 

Lettuce

 

 

0705 11 00

Cabbage lettuce (head lettuce)

 (43)

0705 19 00

Other

10,4

 

Chicory

 

 

0705 21 00

Witloof chicory (Cichorium intybus var. foliosum)

10,4

0705 29 00

Other

10,4

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

 

 

0706 10 00

Carrots and turnips

13,6 (41)

0706 90

Other

 

 

0706 90 10

Celeriac (rooted celery or German celery)

 (44)

0706 90 30

Horseradish (Cochlearia armoracia)

12

0706 90 90

Other

13,6

0707 00

Cucumbers and gherkins, fresh or chilled

 

 

0707 00 05

Cucumbers

 (40)

0707 00 90

Gherkins

12,8

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled

 

 

0708 10 00

Peas (Pisum sativum)

 (45)

0708 20 00

Beans (Vigna spp., Phaseolus spp.)

 (46)

0708 90 00

Other leguminous vegetables

11,2

0709

Other vegetables, fresh or chilled

 

 

0709 10 00

Globe artichokes

 (40)

0709 20 00

Asparagus

10,2

0709 30 00

Aubergines (eggplants)

12,8

0709 40 00

Celery other than celeriac

12,8

 

Mushrooms and truffles

 

 

0709 51 00

Mushrooms of the genus Agaricus

12,8

0709 52 00

Truffles

6,4

0709 59

Other

 

 

0709 59 10

Chanterelles

3,2

0709 59 30

Flap mushrooms

5,6

0709 59 90

Other

6,4

0709 60

Fruits of the genus Capsicum or of the genus Pimenta

 

 

0709 60 10

Sweet peppers

7,2 (41)

 

Other

 

 

0709 60 91

Of the genus Capsicum, for the manufacture of capsicin or capsicum oleoresin dyes (38)

Free

0709 60 95

For the industrial manufacture of essential oils or resinoids (38)

Free

0709 60 99

Other

6,4

0709 70 00

Spinach, New Zealand spinach and orache spinach (garden spinach)

10,4

0709 90

Other

 

 

0709 90 10

Salad vegetables, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)

10,4

0709 90 20

Chard (or white beet) and cardoons

10,4

 

Olives

 

 

0709 90 31

For uses other than the production of oil (38)

4,5

0709 90 39

Other

13,1 €/100 kg/net

0709 90 40

Capers

5,6

0709 90 50

Fennel

8

0709 90 60

Sweetcorn

9,4 €/100 kg/net

0709 90 70

Courgettes

 (40)

0709 90 90

Other

12,8

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

 

 

0710 10 00

Potatoes

14,4

 

Leguminous vegetables, shelled or unshelled

 

 

0710 21 00

Peas (Pisum sativum)

14,4

0710 22 00

Beans (Vigna spp., Phaseolus spp.)

14,4

0710 29 00

Other

14,4

0710 30 00

Spinach, New Zealand spinach and orache spinach (garden spinach)

14,4

0710 40 00

Sweetcorn

5,1 + 9,4 €/100 kg/net (47)

0710 80

Other vegetables

 

 

0710 80 10

Olives

15,2

 

Fruits of the genus Capsicum or of the genus Pimenta

 

 

0710 80 51

Sweet peppers

14,4

0710 80 59

Other

6,4

 

Mushrooms

 

 

0710 80 61

Of the genus Agaricus

14,4

0710 80 69

Other

14,4

0710 80 70

Tomatoes

14,4

0710 80 80

Globe artichokes

14,4

0710 80 85

Asparagus

14,4

0710 80 95

Other

14,4

0710 90 00

Mixtures of vegetables

14,4

0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

 

 

0711 20

Olives

 

 

0711 20 10

For uses other than the production of oil (38)

6,4

0711 20 90

Other

13,1 €/100 kg/net

0711 30 00

Capers

4,8

0711 40 00

Cucumbers and gherkins

12

 

Mushrooms and truffles

 

 

0711 51 00

Mushrooms of the genus Agaricus

9,6 + 191 €/100 kg/net eda (41)

kg/net eda

0711 59 00

Other

9,6

0711 90

Other vegetables; mixtures of vegetables

 

 

 

Vegetables

 

 

0711 90 10

Fruits of the genus Capsicum or of the genus Pimenta, excluding sweet peppers

6,4

0711 90 30

Sweetcorn

5,1 + 9,4 €/100 kg/net (47)

0711 90 50

Onions

7,2

0711 90 80

Other

9,6

0711 90 90

Mixtures of vegetables

12

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

 

 

0712 20 00

Onions

12,8 (41)

 

Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles

 

 

0712 31 00

Mushrooms of the genus Agaricus

12,8

0712 32 00

Wood ears (Auricularia spp.)

12,8

0712 33 00

Jelly fungi (Tremella spp.)

12,8

0712 39 00

Other

12,8

0712 90

Other vegetables; mixtures of vegetables

 

 

0712 90 05

Potatoes, whether or not cut or sliced but not further prepared

10,2

 

Sweetcorn (Zea mays var. saccharata)

 

 

0712 90 11

Hybrids for sowing (37)

Free

0712 90 19

Other

9,4 €/100 kg/net

0712 90 30

Tomatoes

12,8

0712 90 50

Carrots

12,8

0712 90 90

Other

12,8

0713

Dried leguminous vegetables, shelled, whether or not skinned or split

 

 

0713 10

Peas (Pisum sativum)

 

 

0713 10 10

For sowing

Free

0713 10 90

Other

Free

0713 20 00

Chickpeas (garbanzos)

Free

 

Beans (Vigna spp., Phaseolus spp.)

 

 

0713 31 00

Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek

Free

0713 32 00

Small red (Adzuki) beans (Phaseolus or Vigna angularis)

Free

0713 33

Kidney beans, including white pea beans (Phaseolus vulgaris)

 

 

0713 33 10

For sowing

Free

0713 33 90

Other

Free

0713 39 00

Other

Free

0713 40 00

Lentils

Free

0713 50 00

Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)

3,2

0713 90 00

Other

3,2

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

 

 

0714 10

Manioc (cassava)

 

 

0714 10 10

Pellets of flour and meal

9,5 €/100 kg/net (41)

 

Other

 

 

0714 10 91

Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced

9,5 €/100 kg/net (41)

0714 10 99

Other

9,5 €/100 kg/net (41)

0714 20

Sweet potatoes

 

 

0714 20 10

Fresh, whole, intended for human consumption (48)

3,8 (49)

0714 20 90

Other

6,4 €/100 kg/net (41)

0714 90

Other

 

 

 

Arrowroot, salep and similar roots and tubers with high starch content

 

 

0714 90 11

Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced

9,5 €/100 kg/net (41)

0714 90 19

Other

9,5 €/100 kg/net (41)

0714 90 90

Other

3,8 (49)

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

Notes

1.

This chapter does not cover inedible nuts or fruits.

2.

Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

3.

Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:

(a)

for additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

(b)

to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup),

provided that they retain the character of dried fruit or dried nuts.

Additional notes

1.

The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C and multiplied by the factor 0,95.

2.

For the purposes of subheadings 0811 90 11, 0811 90 31 and 0811 90 85, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

3.

For the purposes of subheadings 0811 90 11, 0811 90 31, 0811 90 85, 0812 90 70 and 0813 50 31, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

0801

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

 

 

 

Coconuts

 

 

0801 11 00

Desiccated

Free

0801 19 00

Other

Free

 

Brazil nuts

 

 

0801 21 00

In shell

Free

0801 22 00

Shelled

Free

 

Cashew nuts

 

 

0801 31 00

In shell

Free

0801 32 00

Shelled

Free

0802

Other nuts, fresh or dried, whether or not shelled or peeled

 

 

 

Almonds

 

 

0802 11

In shell

 

 

0802 11 10

Bitter

Free

0802 11 90

Other

5,6 (50)

0802 12

Shelled

 

 

0802 12 10

Bitter

Free

0802 12 90

Other

3,5 (50)

 

Hazelnuts or filberts (Corylus spp.)

 

 

0802 21 00

In shell

3,2

0802 22 00

Shelled

3,2

 

Walnuts

 

 

0802 31 00

In shell

4

0802 32 00

Shelled

5,1

0802 40 00

Chestnuts (Castanea spp.)

5,6

0802 50 00

Pistachios

1,6

0802 90

Other

 

 

0802 90 20

Areca (or betel), cola and pecans

Free

0802 90 50

Pine nuts

3,2 (51)

0802 90 60

Macadamia nuts

2

0802 90 85

Other

3,2 (51)

0803 00

Bananas, including plantains, fresh or dried

 

 

 

Fresh

 

 

0803 00 11

Plantains

16

0803 00 19

Other

680 €/1 000 kg/net (50)

0803 00 90

Dried

16

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried

 

 

0804 10 00

Dates

7,7

0804 20

Figs

 

 

0804 20 10

Fresh

5,6

0804 20 90

Dried

8

0804 30 00

Pineapples

5,8

0804 40 00

Avocados

 (52)

0804 50 00

Guavas, mangoes and mangosteens

Free

0805

Citrus fruit, fresh or dried

 

 

0805 10

Oranges

 

 

0805 10 20

Sweet oranges, fresh

 (53)

0805 10 80

Other

 (54)

0805 20

Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids

 

 

0805 20 10

Clementines

 (53)

0805 20 30

Monreales and satsumas

 (53)

0805 20 50

Mandarins and wilkings

 (53)

0805 20 70

Tangerines

 (53)

0805 20 90

Other

 (53)

0805 40 00

Grapefruit

 (55)

0805 50

Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

 

 

0805 50 10

Lemons (Citrus limon, Citrus limonum)

 (53)

0805 50 90

Limes (Citrus aurantifolia, Citrus latifolia)

12,8

0805 90 00

Other

12,8

0806

Grapes, fresh or dried

 

 

0806 10

Fresh

 

 

0806 10 10

Table grapes

 (53)

0806 10 90

Other

 (56)

0806 20

Dried

 

 

0806 20 10

Currants

2,4

0806 20 30

Sultanas

2,4

0806 20 90

Other

2,4

0807

Melons (including watermelons) and papaws (papayas), fresh

 

 

 

Melons (including watermelons)

 

 

0807 11 00

Watermelons

8,8

0807 19 00

Other

8,8

0807 20 00

Papaws (papayas)

Free

0808

Apples, pears and quinces, fresh

 

 

0808 10

Apples

 

 

0808 10 10

Cider apples, in bulk, from 16 September to 15 December

 (53)

0808 10 80

Other

 (53)

0808 20

Pears and quinces

 

 

 

Pears

 

 

0808 20 10

Perry pears, in bulk, from 1 August to 31 December

 (53)

0808 20 50

Other

 (53)

0808 20 90

Quinces

7,2

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

 

 

0809 10 00

Apricots

 (53)

0809 20

Cherries

 

 

0809 20 05

Sour cherries (Prunus cerasus)

 (53)

0809 20 95

Other

 (53)

0809 30

Peaches, including nectarines

 

 

0809 30 10

Nectarines

 (53)

0809 30 90

Other

 (53)

0809 40

Plums and sloes

 

 

0809 40 05

Plums

 (53)

0809 40 90

Sloes

12

0810

Other fruit, fresh

 

 

0810 10 00

Strawberries

 (57)

0810 20

Raspberries, blackberries, mulberries and loganberries

 

 

0810 20 10

Raspberries

8,8

0810 20 90

Other

9,6

0810 30

Black-, white- or redcurrants and gooseberries

 

 

0810 30 10

Blackcurrants

8,8

0810 30 30

Redcurrants

8,8

0810 30 90

Other

9,6

0810 40

Cranberries, bilberries and other fruits of the genus Vaccinium

 

 

0810 40 10

Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea)

Free

0810 40 30

Fruit of the species Vaccinium myrtillus

3,2

0810 40 50

Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum

3,2

0810 40 90

Other

9,6

0810 50 00

Kiwifruit

 (58)

0810 60 00

Durians

8,8

0810 90

Other

 

 

0810 90 30

Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums

Free

0810 90 40

Passion fruit, carambola and pitahaya

Free

0810 90 95

Other

8,8

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

 

 

0811 10

Strawberries

 

 

 

Containing added sugar or other sweetening matter

 

 

0811 10 11

With a sugar content exceeding 13 % by weight

20,8 + 8,4 €/100 kg/net

0811 10 19

Other

20,8

0811 10 90

Other

14,4

0811 20

Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries

 

 

 

Containing added sugar or other sweetening matter

 

 

0811 20 11

With a sugar content exceeding 13 % by weight

20,8 + 8,4 €/100 kg/net

0811 20 19

Other

20,8

 

Other

 

 

0811 20 31

Raspberries

14,4

0811 20 39

Blackcurrants

14,4

0811 20 51

Redcurrants

12

0811 20 59

Blackberries and mulberries

12

0811 20 90

Other

14,4

0811 90

Other

 

 

 

Containing added sugar or other sweetening matter

 

 

 

With a sugar content exceeding 13 % by weight

 

 

0811 90 11

Tropical fruit and tropical nuts

13 + 5,3 €/100 kg/net

0811 90 19

Other

20,8 + 8,4 €/100 kg/net

 

Other

 

 

0811 90 31

Tropical fruit and tropical nuts

13

0811 90 39

Other

20,8

 

Other

 

 

0811 90 50

Fruit of the species Vaccinium myrtillus

12

0811 90 70

Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium

3,2

 

Cherries

 

 

0811 90 75

Sour cherries (Prunus cerasus)

14,4

0811 90 80

Other

14,4

0811 90 85

Tropical fruit and tropical nuts

9

0811 90 95

Other

14,4

0812

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

 

 

0812 10 00

Cherries

8,8

0812 90

Other

 

 

0812 90 10

Apricots

12,8

0812 90 20

Oranges

12,8

0812 90 30

Papaws (papayas)

2,3

0812 90 40

Fruit of the species Vaccinium myrtillus

6,4

0812 90 70

Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya and tropical nuts

5,5

0812 90 98

Other

8,8

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter

 

 

0813 10 00

Apricots

5,6

0813 20 00

Prunes

9,6

0813 30 00

Apples

3,2

0813 40

Other fruit

 

 

0813 40 10

Peaches, including nectarines

5,6

0813 40 30

Pears

6,4

0813 40 50

Papaws (papayas)

2

0813 40 60

Tamarinds

Free

0813 40 70

Cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya

Free

0813 40 95

Other

2,4

0813 50

Mixtures of nuts or dried fruits of this chapter

 

 

 

Mixtures of dried fruit, other than that of headings 0801 to 0806

 

 

 

Not containing prunes

 

 

0813 50 12

Of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya

4

0813 50 15

Other

6,4

0813 50 19

Containing prunes

9,6

 

Mixtures exclusively of dried nuts of headings 0801 and 0802

 

 

0813 50 31

Of tropical nuts

4

0813 50 39

Other

6,4

 

Other mixtures

 

 

0813 50 91

Not containing prunes or figs

8

0813 50 99

Other

9,6

0814 00 00

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

1,6

CHAPTER 9

COFFEE, TEA, MATÉ AND SPICES

Notes

1.

Mixtures of the products of headings 0904 to 0910 are to be classified as follows:

(a)

mixtures of two or more of the products of the same heading are to be classified in that heading;

(b)

mixtures of two or more of the products of different headings are to be classified in heading 0910.

The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification, provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise, such mixtures are not classified in this chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.

2.

This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading 1211.

Additional note

1.

The rate of duty applicable to mixtures referred to in note 1(a) shall be the one applicable to the component having the highest duty rate.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

 

 

 

Coffee, not roasted

 

 

0901 11 00

Not decaffeinated

Free

0901 12 00

Decaffeinated

8,3

 

Coffee, roasted

 

 

0901 21 00

Not decaffeinated

7,5

0901 22 00

Decaffeinated

9

0901 90

Other

 

 

0901 90 10

Coffee husks and skins

Free

0901 90 90

Coffee substitutes containing coffee

11,5

0902

Tea, whether or not flavoured

 

 

0902 10 00

Green tea (not fermented) in immediate packings of a content not exceeding 3 kg

3,2

0902 20 00

Other green tea (not fermented)

Free

0902 30 00

Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg

Free

0902 40 00

Other black tea (fermented) and other partly fermented tea

Free

0903 00 00

Maté

Free

0904

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

 

 

 

Pepper

 

 

0904 11 00

Neither crushed nor ground

Free

0904 12 00

Crushed or ground

4

0904 20

Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground

 

 

 

Neither crushed nor ground

 

 

0904 20 10

Sweet peppers

9,6

0904 20 30

Other

Free

0904 20 90

Crushed or ground

5

0905 00 00

Vanilla

6

0906

Cinnamon and cinnamon-tree flowers

 

 

0906 10 00

Neither crushed nor ground

Free

0906 20 00

Crushed or ground

Free

0907 00 00

Cloves (whole fruit, cloves and stems)

8

0908

Nutmeg, mace and cardamoms

 

 

0908 10 00

Nutmeg

Free

0908 20 00

Mace

Free

0908 30 00

Cardamoms

Free

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries

 

 

0909 10 00

Seeds of anise or badian

Free

0909 20 00

Seeds of coriander

Free

0909 30 00

Seeds of cumin

Free

0909 40 00

Seeds of caraway

Free

0909 50 00

Seeds of fennel; juniper berries

Free

0910

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices

 

 

0910 10 00

Ginger

Free

0910 20

Saffron

 

 

0910 20 10

Neither crushed nor ground

Free

0910 20 90

Crushed or ground

8,5

0910 30 00

Turmeric (curcuma)

Free

0910 40

Thyme; bay leaves

 

 

 

Thyme

 

 

 

Neither crushed nor ground

 

 

0910 40 11

Wild thyme (Thymus serpyllum)

Free

0910 40 13

Other

7

0910 40 19

Crushed or ground

8,5

0910 40 90

Bay leaves

7

0910 50 00

Curry

Free

 

Other spices

 

 

0910 91

Mixtures referred to in note 1(b) to this chapter

 

 

0910 91 10

Neither crushed nor ground

Free

0910 91 90

Crushed or ground

12,5

0910 99

Other

 

 

0910 99 10

Fenugreek seed

Free

 

Other

 

 

0910 99 91

Neither crushed nor ground

Free

0910 99 99

Crushed or ground

12,5

CHAPTER 10

CEREALS

Notes

1.

(a)

The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

(b)

The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken, remains classified in heading 1006.

2.

Heading 1005 does not cover sweetcorn (Chapter 7).

Subheading note

1.

The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Additional notes

1.

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

(a)

‘round grain rice’ (subheadings 1006 10 21, 1006 10 92, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 and 1006 30 92): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2;

(b)

‘medium grain rice’ (subheadings 1006 10 23, 1006 10 94, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3;

(c)

‘long grain rice’ (subheadings 1006 10 25, 1006 10 27, 1006 10 96, 1006 10 98, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98): rice, the grains of which are of a length exceeding 6,0 mm;

(d)

‘paddy rice’ (subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96 and 1006 10 98): rice which has retained its husk after threshing;

(e)

‘husked rice’ (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 92, 1006 20 94, 1006 20 96 and 1006 20 98): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;

(f)

‘semi-milled rice’ (subheadings 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46 and 1006 30 48): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

(g)

‘wholly milled rice’ (subheadings 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;

(h)

‘broken rice’ (subheading 1006 40): grain fragments the length of which does not exceed three quarters of the average length of the whole grain.

2.

The duty-rate applicable to mixtures of this chapter shall be as follows:

(a)

in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)

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

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

1001

Wheat and meslin

 

 

1001 10 00

Durum wheat

148 €/t (59)  (60)

1001 90

Other

 

 

1001 90 10

Spelt for sowing (61)

12,8

 

Other spelt, common wheat and meslin

 

 

1001 90 91

Common wheat and meslin seed

95 €/t (60)

1001 90 99

Other

95 €/t (59)  (60)

1002 00 00

Rye

93 €/t (60)

1003 00

Barley

 

 

1003 00 10

Seed

93 €/t

1003 00 90

Other

93 €/t

1004 00 00

Oats

89 €/t

1005

Maize (corn)

 

 

1005 10

Seed

 

 

 

Hybrid (61)

 

 

1005 10 11

Double hybrids and top cross hybrids

Free

1005 10 13

Three-cross hybrids

Free

1005 10 15

Simple hybrids

Free

1005 10 19

Other

Free

1005 10 90

Other

94 €/t (60)

1005 90 00

Other

94 €/t (59)  (60)

1006

Rice

 

 

1006 10

Rice in the husk (paddy or rough)

 

 

1006 10 10

For sowing (61)

7,7

 

Other

 

 

 

Parboiled

 

 

1006 10 21

Round grain

211 €/t

1006 10 23

Medium grain

211 €/t

 

Long grain

 

 

1006 10 25

Of a length/width ratio greater than 2 but less than 3

211 €/t

1006 10 27

Of a length/width ratio equal to or greater than 3

211 €/t

 

Other

 

 

1006 10 92

Round grain

211 €/t

1006 10 94

Medium grain

211 €/t

 

Long grain

 

 

1006 10 96

Of a length/width ratio greater than 2 but less than 3

211 €/t

1006 10 98

Of a length/width ratio equal to or greater than 3

211 €/t

1006 20

Husked (brown) rice

 

 

 

Parboiled

 

 

1006 20 11

Round grain

264 €/t (62)  (59)

1006 20 13

Medium grain

264 €/t (62)  (59)

 

Long grain

 

 

1006 20 15

Of a length/width ratio greater than 2 but less than 3

264 €/t (62)  (59)

1006 20 17

Of a length/width ratio equal to or greater than 3

264 €/t (62)  (59)

 

Other

 

 

1006 20 92

Round grain

264 €/t (62)  (59)

1006 20 94

Medium grain

264 €/t (62)  (59)

 

Long grain

 

 

1006 20 96

Of a length/width ratio greater than 2 but less than 3

264 €/t (62)  (59)

1006 20 98

Of a length/width ratio equal to or greater than 3

264 €/t (62)  (59)

1006 30

Semi-milled or wholly milled rice, whether or not polished or glazed

 

 

 

Semi-milled rice

 

 

 

Parboiled

 

 

1006 30 21

Round grain

416 €/t (62)  (59)

1006 30 23

Medium grain

416 €/t (62)  (59)

 

Long grain

 

 

1006 30 25

Of a length/width ratio greater than 2 but less than 3

416 €/t (62)  (59)

1006 30 27

Of a length/width ratio equal to or greater than 3

416 €/t (62)  (59)

 

Other

 

 

1006 30 42

Round grain

416 €/t (62)  (59)

1006 30 44

Medium grain

416 €/t (62)  (59)

 

Long grain

 

 

1006 30 46

Of a length/width ratio greater than 2 but less than 3

416 €/t (62)  (59)

1006 30 48

Of a length/width ratio equal to or greater than 3

416 €/t (62)  (59)

 

Wholly milled rice

 

 

 

Parboiled

 

 

1006 30 61

Round grain

416 €/t (62)  (59)

1006 30 63

Medium grain

416 €/t (62)  (59)

 

Long grain

 

 

1006 30 65

Of a length/width ratio greater than 2 but less than 3

416 €/t (62)  (59)

1006 30 67

Of a length/width ratio equal to or greater than 3

416 €/t (62)  (59)

 

Other

 

 

1006 30 92

Round grain

416 €/t (62)  (59)

1006 30 94

Medium grain

416 €/t (62)  (59)

 

Long grain

 

 

1006 30 96

Of a length/width ratio greater than 2 but less than 3

416 €/t (62)  (59)

1006 30 98

Of a length/width ratio equal to or greater than 3

416 €/t (62)  (59)

1006 40 00

Broken rice

128 €/t (59)

1007 00

Grain sorghum

 

 

1007 00 10

Hybrids for sowing (61)

6,4

1007 00 90

Other

94 €/t (59)  (60)

1008

Buckwheat, millet and canary seed; other cereals

 

 

1008 10 00

Buckwheat

37 €/t

1008 20 00

Millet

56 €/t (59)

1008 30 00

Canary seed

Free

1008 90

Other cereals

 

 

1008 90 10

Triticale

93 €/t

1008 90 90

Other

37 €/t

CHAPTER 11

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

Notes

1.

This chapter does not cover:

(a)

roasted malt put up as coffee substitutes (heading 0901 or 2101);

(b)

prepared flours, groats, meals or starches of heading 1901;

(c)

corn flakes and other products of heading 1904;

(d)

vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

(e)

pharmaceutical products (Chapter 30); or

(f)

starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2.

(A)

Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:

(a)

a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and

(b)

an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.

Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

(B)

Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading 1103 or 1104.

Cereal

Starch content

Ash content

Rate of passage through a sieve with an aperture of

315 micrometres (microns)

500 micrometres (microns)

(1)

(2)

(3)

(4)

(5)

Wheat and rye

45 %

2,5 %

80 %

Barley

45 %

3 %

80 %

Oats

45 %

5 %

80 %

Maize (corn) and grain sorghum

45 %

2 %

90 %

Rice

45 %

1,6 %

80 %

Buckwheat

45 %

4 %

80 %

Other cereals

45 %

2 %

50 %

3.

For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:

(a)

in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b)

in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Additional notes

1.

The duty-rate applicable to mixtures of this chapter shall be as follows:

(a)

in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)

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

2.

For the purposes of heading 1106, the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:

(a)

in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b)

in the case of nuts of headings 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

1101 00

Wheat or meslin flour

 

 

 

Wheat flour

 

 

1101 00 11

Of durum wheat

172 €/t

1101 00 15

Of common wheat and spelt

172 €/t

1101 00 90

Meslin flour

172 €/t

1102

Cereal flours other than of wheat or meslin

 

 

1102 10 00

Rye flour

168 €/t

1102 20

Maize (corn) flour

 

 

1102 20 10

Of a fat content not exceeding 1,5 % by weight

173 €/t

1102 20 90

Other

98 €/t

1102 30 00

Rice flour

138 €/t

1102 90

Other

 

 

1102 90 10

Barley flour

171 €/t

1102 90 30

Oat flour

164 €/t

1102 90 90

Other

98 €/t

1103

Cereal groats, meal and pellets

 

 

 

Groats and meal

 

 

1103 11

Of wheat

 

 

1103 11 10

Durum wheat

267 €/t

1103 11 90

Common wheat and spelt

186 €/t

1103 13

Of maize (corn)

 

 

1103 13 10

Of a fat content not exceeding 1,5 % by weight

173 €/t

1103 13 90

Other

98 €/t

1103 19

Of other cereals

 

 

1103 19 10

Of rye

171 €/t

1103 19 30

Of barley

171 €/t

1103 19 40

Of oats

164 €/t

1103 19 50

Of rice

138 €/t

1103 19 90

Other

98 €/t

1103 20

Pellets

 

 

1103 20 10

Of rye

171 €/t

1103 20 20

Of barley

171 €/t

1103 20 30

Of oats

164 €/t

1103 20 40

Of maize

173 €/t

1103 20 50

Of rice

138 €/t

1103 20 60

Of wheat

175 €/t

1103 20 90

Other

98 €/t

1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground

 

 

 

Rolled or flaked grains

 

 

1104 12

Of oats

 

 

1104 12 10

Rolled

93 €/t

1104 12 90

Flaked

182 €/t

1104 19

Of other cereals

 

 

1104 19 10

Of wheat

175 €/t

1104 19 30

Of rye

171 €/t

1104 19 50

Of maize

173 €/t

 

Of barley

 

 

1104 19 61

Rolled

97 €/t

1104 19 69

Flaked

189 €/t

 

Other

 

 

1104 19 91

Flaked rice

234 €/t

1104 19 99

Other

173 €/t

 

Other worked grains (for example, hulled, pearled, sliced or kibbled)

 

 

1104 22

Of oats

 

 

1104 22 20

Hulled (shelled or husked)

162 €/t

1104 22 30

Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)

162 €/t

1104 22 50

Pearled

145 €/t

1104 22 90

Not otherwise worked than kibbled

93 €/t

1104 22 98

Other

93 €/t (63)

1104 23

Of maize (corn)

 

 

1104 23 10

Hulled (shelled or husked), whether or not sliced or kibbled

152 €/t

1104 23 30

Pearled

152 €/t

1104 23 90

Not otherwise worked than kibbled

98 €/t

1104 23 99

Other

98 €/t

1104 29

Of other cereals

 

 

 

Of barley

 

 

1104 29 01

Hulled (shelled or husked)

150 €/t

1104 29 03

Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)

150 €/t

1104 29 05

Pearled

236 €/t

1104 29 07

Not otherwise worked than kibbled

97 €/t

1104 29 09

Other

97 €/t

 

Other

 

 

 

Hulled (shelled or husked), whether or not sliced or kibbled

 

 

1104 29 11

Of wheat

129 €/t

1104 29 18

Other

129 €/t

1104 29 30

Pearled

154 €/t

 

Not otherwise worked than kibbled

 

 

1104 29 51

Of wheat

99 €/t

1104 29 55

Of rye

97 €/t

1104 29 59

Other

98 €/t

 

Other

 

 

1104 29 81

Of wheat

99 €/t

1104 29 85

Of rye

97 €/t

1104 29 89

Other

98 €/t

1104 30

Germ of cereals, whole, rolled, flaked or ground

 

 

1104 30 10

Of wheat

76 €/t

1104 30 90

Of other cereals

75 €/t

1105

Flour, meal, powder, flakes, granules and pellets of potatoes

 

 

1105 10 00

Flour, meal and powder

12,2

1105 20 00

Flakes, granules and pellets

12,2

1106

Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8

 

 

1106 10 00

Of the dried leguminous vegetables of heading 0713

7,7

1106 20

Of sago or of roots or tubers of heading 0714

 

 

1106 20 10

Denatured (64)

95 €/t

1106 20 90

Other

166 €/t

1106 30

Of the products of Chapter 8

 

 

1106 30 10

Of bananas

10,9

1106 30 90

Other

8,3

1107

Malt, whether or not roasted

 

 

1107 10

Not roasted

 

 

 

Of wheat

 

 

1107 10 11

In the form of flour

177 €/t

1107 10 19

Other

134 €/t

 

Other

 

 

1107 10 91

In the form of flour

173 €/t

1107 10 99

Other

131 €/t

1107 20 00

Roasted

152 €/t

1108

Starches; inulin

 

 

 

Starches

 

 

1108 11 00

Wheat starch

224 €/t

1108 12 00

Maize (corn) starch

166 €/t

1108 13 00

Potato starch

166 €/t

1108 14 00

Manioc (cassava) starch

166 €/t

1108 19

Other starches

 

 

1108 19 10

Rice starch

216 €/t

1108 19 90

Other

166 €/t

1108 20 00

Inulin

19,2

1109 00 00

Wheat gluten, whether or not dried

512 €/t

CHAPTER 12

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

Notes

1.

Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20).

2.

Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306.

3.

For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.

Heading 1209 does not, however, apply to the following, even if for sowing:

(a)

leguminous vegetables or sweetcorn (Chapter 7);

(b)

spices or other products of Chapter 9;

(c)

cereals (Chapter 10); or

(d)

products of headings 1201 to 1207 or 1211.

4.

Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 1211 does not, however, apply to:

(a)

medicaments of Chapter 30;

(b)

perfumery, cosmetic or toilet preparations of Chapter 33; or

(c)

insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.

5.

For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:

(a)

dead single-cell micro-organisms of heading 2102;

(b)

cultures of micro-organisms of heading 3002; or

(c)

fertilisers of heading 3101 or 3105.

Subheading note

1.

For the purposes of subheading 1205 10, the expression ‘low erucic acid rape or colza seeds’ means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

(1)

(2)

(3)

(4)

1201 00

Soya beans, whether or not broken

 

 

1201 00 10

For sowing (65)

Free

1201 00 90

Other

Free

1202

Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken

 

 

1202 10

In shell

 

 

1202 10 10

For sowing (65)

Free

1202 10 90

Other

Free

1202 20 00

Shelled, whether or not broken

Free

1203 00 00

Copra

Free

1204 00

Linseed, whether or not broken

 

 

1204 00 10

For sowing (65)

Free

1204 00 90

Other

Free

1205

Rape or colza seeds, whether or not broken

 

 

1205