Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

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. 1. 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.

   2. 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:

   1. 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;

   2. 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;

   3. 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:

   1. 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;

   2. subject to the provisions of rule 5(a), packing materials and packing containers⁽⁴³⁾ presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

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

B. General rules concerning duties

1. The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Union has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 3 of the schedule of duties. Unless the context requires otherwise, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.

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

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

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

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

4. The duties expressed as percentage rates are ad valorem duties.

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

6. The symbol ‘AD S/Z’ or ‘AD F/M’ in Chapters 17 to 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the provisions of Annex 1.

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

   • ‘€ 1/% vol/hl’ = € 1 × 40, giving a duty of € 40 per hectolitre, or

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

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

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

C. General rules applicable both to nomenclature and to duties

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

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

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

   2. 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⁽⁴³⁾ (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 53 of Regulation (EU) No 952/2013⁽⁴³⁾ of the European Parliament and of the Council.

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

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

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:

   1. goods intended for incorporation in drilling or production platforms:

      1. fixed, of subheading ex84 30 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;

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

   CN code Description 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 890110 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds 89011010 Seagoing 890120 Tankers 89012010 Seagoing 890130 Refrigerated vessels, other than those of subheading 8901 20 89013010 Seagoing 890190 Other vessels for the transport of goods and other vessels for the transport of both persons and goods 89019010 Seagoing 890200 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 89020010 Seagoing 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes Sailboats, other than inflatable, with or without auxiliary motor 890322 Of a length exceeding 7,5 m but not exceeding 24 m 89032210 Seagoing 890323 Of a length exceeding 24 m 89032310 Seagoing Motorboats, other than inflatable, not including outboard motorboats 890332 Of a length exceeding 7,5 m but not exceeding 24 m 89033210 Seagoing 890333 Of a length exceeding 24 m 89033310 Seagoing 890400 Tugs and pusher craft 89040010 Tugs Pusher craft 89040091 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 890510 Dredgers 89051010 Seagoing 890590 Other 89059010 Seagoing 8906 Other vessels, including warships and lifeboats other than rowing boats 89061000 Warships 890690 Other 89069010 Seagoing

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

B. Civil aircraft and goods for use in civil aircraft

1. Relief from customs duty is provided for:

   • civil aircraft,

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

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

   These goods are covered by headings and subheadings listed in tables in paragraph 5.

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

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

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

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

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

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

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

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

   Subheading	Description
   3917 21 90, 3917 22 90, 3917 23 90, 3917 29 00, 3917 31, 3917 33, 3917 39 00, 7413 00, 8307 10, 8307 90	With fittings attached
   4008 29	Profile shapes, cut to size
   4009 12, 4009 22, 4009 32, 4009 42	Suitable for conducting gases or liquids
   3926 90, 4016 10, 4016 93, 4016 99	For technical uses
   4504 90	Gaskets, washers and other seals
   6812 80	Other than clothing, clothing accessories, footwear, headgear, paper, millboard, felt or compressed asbestos fibre jointing, in sheets or rolls
   6812 99	Other than paper, millboard, felt; other than compressed asbestos fibre jointing, in sheets or rolls
   6813 20, 6813 81, 6813 89	With a basis of asbestos or of other mineral substances
   7007 21	Windshields, not framed
   7322 90	Air heaters and hot-air distributors (excluding parts thereof)
   7324 90	Sanitary ware (excluding parts thereof)
   7608 10, 7608 20	With fittings attached, suitable for conducting gases or liquids
   8108 90	Tubes and pipes, with fittings attached, suitable for conducting gases or liquids
   8415 90	Of air-conditioning machines of subheading 8415 81, 8415 82 or 8415 83
   8419 90	Parts of heat exchange units
   8479 89	Hydropneumatic batteries; mechanical actuators for thrust reversers; toilet units specially designed; air humidifiers and dehumidifiers; servomechanisms, non-electric; non-electric starter motors; pneumatic starters for turbojets, turbopropellers and other gas turbines; windscreen wipers, non-electric; propeller regulators, non-electric
   8501 20, 8501 40	Of an output exceeding 735 W but not exceeding 150 kW
   8501 31	Of an output exceeding 735 W, DC generators
   8501 33	Motors of an output not exceeding 150 kW and generators
   8501 34	Generators, of an output exceeding 375 kW
   8501 51	Of an output exceeding 735 W
   8501 53	Of an output not exceeding 150 kW
   8501 72	Of an output exceeding 735 W
   8501 80	Of an output not exceeding 750 kW
   8516 80 20	Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing
   8522 90	Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of subheading 8519 81
   8529 90	Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of heading 8526
   8536 70	Connectors of plastics for optical fibres, optical fibre bundles or cables
   8543 70 90	Electric synchros and transducers; defrosters and demisters with electric resistors
   9020 00	Excluding parts
   9029 10	Electric or electronic revolution counters
   9029 90	Of revolution counters, speed indicators and tachometers
   9109 10, 9109 90	Of a width or diameter not exceeding 50 mm
   9405 11, 9405 19, 9405 61, 9405 69	Of plastics or of base metal
   9405 92, 9405 99	Of the articles of subheadings 9405 11, 9405 19, 9405 61 or 9405 69, of plastics or of base metal

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

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

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

C. Pharmaceutical products

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

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

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

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

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

2. Special cases:

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

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

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

      example: alanine methyl ester, hydrochloride;

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

      example: oxprenoate potassium (INN): duty-free

      oxprenoate sodium: not duty-free.

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

D. Standard rate of duty

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

   • contained in consignments sent by one private individual to another, or

   • contained in travellers' personal luggage,

   provided that such importations are not of a commercial nature.

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

   Such flat-rate assessment shall not apply to goods for which the rate of duty in the schedule of customs duties is ‘free’ and to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 27 or pursuant to Article 41 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty⁽⁴³⁾.

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

   1. 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;

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

      • are of an occasional nature, and

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

3. The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 25 to 27 and 41 of Regulation (EC) No 1186/2009.

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

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

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

E. Containers and packing materials

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

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

   1. 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;

   2. admitted free of customs duties:

      • where the goods are free of customs duty, or

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

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

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

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

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

   • goods unfit for consumption,

   • seeds,

   • bolting cloth, not made up,

   • certain types of fresh table grapes, tobacco and nitrate.

   These goods are covered by subheadings⁽⁴³⁾ with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’ or ‘This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions’.

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

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

   • for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC⁽⁴³⁾),

   • for seed potatoes (Council Directive 2002/56/EC of 13 June 2002⁽⁴³⁾),

   • for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002⁽⁴³⁾).

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

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

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

SIGNS, ABBREVIATIONS AND SYMBOLS

SUPPLEMENTARY UNITS

CHAPTER 1

LIVE ANIMALS

Conventional rate of duty (%)

Live horses, asses, mules and hinnies

Horses

Pure-bred breeding animals⁽⁴³⁾

Free

Other

For slaughter⁽⁴³⁾

Free

Other

11,5

Asses

7,7

Other

10,9

Live bovine animals

Cattle

Pure-bred breeding animals⁽⁴³⁾

Heifers (female bovines that have never calved)

Free

Cows

Free

Other

Free

Other

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

Free

Other

Of a weight not exceeding 80 kg

10,2 + 93,1 €/100 kg/net⁽⁴³⁾

Of a weight exceeding 80 kg but not exceeding 160 kg

For slaughter

10,2 + 93,1 €/100 kg/net

Other

10,2 + 93,1 €/100 kg/net⁽⁴³⁾

Of a weight exceeding 160 kg but not exceeding 300 kg

For slaughter

10,2 + 93,1 €/100 kg/net

Other

10,2 + 93,1 €/100 kg/net⁽⁴³⁾

Of a weight exceeding 300 kg

Heifers (female bovines that have never calved)

For slaughter

10,2 + 93,1 €/100 kg/net

Other

10,2 + 93,1 €/100 kg/net⁽⁴³⁾

Cows

For slaughter

10,2 + 93,1 €/100 kg/net

Other

10,2 + 93,1 €/100 kg/net⁽⁴³⁾

Other

For slaughter

10,2 + 93,1 €/100 kg/net

Other

10,2 + 93,1 €/100 kg/net⁽⁴³⁾

Buffalo

Pure-bred breeding animals⁽⁴³⁾

Free

Other

Domestic species

10,2 + 93,1 €/100 kg/net

Other

Free

Other

Pure-bred breeding animals⁽⁴³⁾

Free

Other

Domestic species

10,2 + 93,1 €/100 kg/net

Other

Free

Live swine

Pure-bred breeding animals⁽⁴³⁾

Free

Other

Weighing less than 50 kg

Domestic species

41,2 €/100 kg/net

Other

Free

Weighing 50 kg or more

Domestic species

Sows having farrowed at least once, of a weight of not less than 160 kg

35,1 €/100 kg/net

Other

41,2 €/100 kg/net

Other

Free

Live sheep and goats

Sheep

Pure-bred breeding animals⁽⁴³⁾

Free

Other

Lambs (up to a year old)

80,5 €/100 kg/net⁽⁴³⁾

Other

80,5 €/100 kg/net⁽⁴³⁾

Goats

Pure-bred breeding animals⁽⁴³⁾

3,2

Other

80,5 €/100 kg/net⁽⁴³⁾

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls

Weighing not more than 185 g

Fowls of the species Gallus domesticus

Grandparent and parent female chicks

Laying stocks

52 €/1 000 p/st

Other

52 €/1 000 p/st

Other

Laying stocks

52 €/1 000 p/st

Other

52 €/1 000 p/st

Turkeys

152 €/1 000 p/st

Ducks

52 €/1 000 p/st

Geese

152 €/1 000 p/st

Guinea fowls

52 €/1 000 p/st

Other

Fowls of the species Gallus domesticus

20,9 €/100 kg/net

Other

Ducks

32,3 €/100 kg/net

Geese

31,6 €/100 kg/net

Turkeys

23,8 €/100 kg/net

Guinea fowls

34,5 €/100 kg/net

Other live animals

Mammals

Primates

Free

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

Free

Camels and other camelids (Camelidae)

Free

Rabbits and hares

Domestic rabbits

3,8

Other

Free

Other

Free

Reptiles (including snakes and turtles)

Free

Birds

Birds of prey

Free

Psittaciformes (including parrots, parakeets, macaws and cockatoos)

Free

Ostriches; emus (Dromaius novaehollandiae)

Free

Other

Pigeons

6,4

Other

Free

Insects

Bees

Free

Other

Free

Other

Free

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Conventional rate of duty (%)

Meat of bovine animals, fresh or chilled

Carcases and half-carcases

12,8 + 176,8 €/100 kg/net⁽⁴³⁾

Other cuts with bone in

‘Compensated’ quarters

12,8 + 176,8 €/100 kg/net⁽⁴³⁾

Unseparated or separated forequarters

12,8 + 141,4 €/100 kg/net⁽⁴³⁾

Unseparated or separated hindquarters

12,8 + 212,2 €/100 kg/net⁽⁴³⁾

Other

12,8 + 265,2 €/100 kg/net⁽⁴³⁾

Boneless

12,8 + 303,4 €/100 kg/net⁽⁴³⁾

Meat of bovine animals, frozen

Carcases and half-carcases

12,8 + 176,8 €/100 kg/net⁽⁴³⁾

Other cuts with bone in

‘Compensated’ quarters

12,8 + 176,8 €/100 kg/net⁽⁴³⁾

Unseparated or separated forequarters

12,8 + 141,4 €/100 kg/net⁽⁴³⁾

Unseparated or separated hindquarters

12,8 + 221,1 €/100 kg/net⁽⁴³⁾

Other

12,8 + 265,3 €/100 kg/net⁽⁴³⁾

Boneless

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⁽⁴³⁾

Crop, chuck-and-blade and brisket cuts⁽⁴³⁾

12,8 + 221,1 €/100 kg/net⁽⁴³⁾

Other

12,8 + 304,1 €/100 kg/net⁽⁴³⁾

Meat of swine, fresh, chilled or frozen

Fresh or chilled

Carcases and half-carcases

Of domestic swine

53,6 €/100 kg/net⁽⁴³⁾

Other

Free

Hams, shoulders and cuts thereof, with bone in

Of domestic swine

Hams and cuts thereof

77,8 €/100 kg/net⁽⁴³⁾

Shoulders and cuts thereof

60,1 €/100 kg/net⁽⁴³⁾

Other

Free

Other

Of domestic swine

Fore-ends and cuts thereof

60,1 €/100 kg/net⁽⁴³⁾

Loins and cuts thereof, with bone in

86,9 €/100 kg/net⁽⁴³⁾

Bellies (streaky) and cuts thereof

46,7 €/100 kg/net⁽⁴³⁾

Other

Boneless

86,9 €/100 kg/net⁽⁴³⁾

Other

86,9 €/100 kg/net⁽⁴³⁾

Other

Free

Frozen

Carcases and half-carcases

Of domestic swine

53,6 €/100 kg/net⁽⁴³⁾

Other

Free

Hams, shoulders and cuts thereof, with bone in

Of domestic swine

Hams and cuts thereof

77,8 €/100 kg/net⁽⁴³⁾

Shoulders and cuts thereof

60,1 €/100 kg/net⁽⁴³⁾

Other

Free

Other

Of domestic swine

Fore-ends and cuts thereof

60,1 €/100 kg/net⁽⁴³⁾

Loins and cuts thereof, with bone in

86,9 €/100 kg/net⁽⁴³⁾

Bellies (streaky) and cuts thereof

46,7 €/100 kg/net⁽⁴³⁾

Other

Boneless

86,9 €/100 kg/net⁽⁴³⁾

Other

86,9 €/100 kg/net⁽⁴³⁾

Other

Free

Meat of sheep or goats, fresh, chilled or frozen

Carcases and half-carcases of lamb, fresh or chilled

12,8 + 171,3 €/100 kg/net⁽⁴³⁾

Other meat of sheep, fresh or chilled

Carcases and half-carcases

12,8 + 171,3 €/100 kg/net⁽⁴³⁾

Other cuts with bone in

Short forequarters

12,8 + 119,9 €/100 kg/net⁽⁴³⁾

Chines and/or best ends

12,8 + 188,5 €/100 kg/net⁽⁴³⁾

Legs

12,8 + 222,7 €/100 kg/net⁽⁴³⁾

Other

12,8 + 222,7 €/100 kg/net⁽⁴³⁾

Boneless

12,8 + 311,8 €/100 kg/net⁽⁴³⁾

Carcases and half-carcases of lamb, frozen

12,8 + 128,8 €/100 kg/net⁽⁴³⁾

Other meat of sheep, frozen

Carcases and half-carcases

12,8 + 128,8 €/100 kg/net⁽⁴³⁾

Other cuts with bone in

Short forequarters

12,8 + 90,2 €/100 kg/net⁽⁴³⁾

Chines and/or best ends

12,8 + 141,7 €/100 kg/net⁽⁴³⁾

Legs

12,8 + 167,5 €/100 kg/net⁽⁴³⁾

Other

12,8 + 167,5 €/100 kg/net⁽⁴³⁾

Boneless

Of lamb

12,8 + 234,5 €/100 kg/net⁽⁴³⁾

Other

12,8 + 234,5 €/100 kg/net⁽⁴³⁾

Meat of goats

Fresh or chilled

Carcases and half-carcases

12,8 + 171,3 €/100 kg/net⁽⁴³⁾

Short forequarters

12,8 + 119,9 €/100 kg/net⁽⁴³⁾

Chines and/or best ends

12,8 + 188,5 €/100 kg/net⁽⁴³⁾

Legs

12,8 + 222,7 €/100 kg/net⁽⁴³⁾

Other

Cuts with bone in

12,8 + 222,7 €/100 kg/net⁽⁴³⁾

Boneless cuts

12,8 + 311,8 €/100 kg/net⁽⁴³⁾

Frozen

Carcases and half-carcases

12,8 + 128,8 €/100 kg/net⁽⁴³⁾

Short forequarters

12,8 + 90,2 €/100 kg/net⁽⁴³⁾

Chines and/or best ends

12,8 + 141,7 €/100 kg/net⁽⁴³⁾

Legs

12,8 + 167,5 €/100 kg/net⁽⁴³⁾

Other

Cuts with bone in

12,8 + 167,5 €/100 kg/net⁽⁴³⁾

Boneless cuts

12,8 + 234,5 €/100 kg/net⁽⁴³⁾

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

Fresh or chilled

5,1

Frozen

5,1

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

Of bovine animals, fresh or chilled

For the manufacture of pharmaceutical products⁽⁴³⁾

Free

Other

Thick skirt and thin skirt

12,8 + 303,4 €/100 kg/net⁽⁴³⁾

Other

Free

Of bovine animals, frozen

Tongues

Free

Livers

Free

Other

For the manufacture of pharmaceutical products⁽⁴³⁾

Free

Other

Thick skirt and thin skirt

12,8 + 304,1 €/100 kg/net⁽⁴³⁾

Other

Free

Of swine, fresh or chilled

Free

Of swine, frozen

Livers

Free

Other

Free

Other, fresh or chilled

For the manufacture of pharmaceutical products⁽⁴³⁾

Free

Other

Of horses, asses, mules and hinnies

6,4

Of sheep and goats

Free

Other, frozen

For the manufacture of pharmaceutical products⁽⁴³⁾

Free

Other

Of horses, asses, mules and hinnies

6,4

Of sheep and goats

Free

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

Of fowls of the species Gallus domesticus

Not cut in pieces, fresh or chilled

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

26,2 €/100 kg/net⁽⁴³⁾

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

29,9 €/100 kg/net⁽⁴³⁾

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⁽⁴³⁾

Not cut in pieces, frozen

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

29,9 €/100 kg/net⁽⁴³⁾

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⁽⁴³⁾

Cuts and offal, fresh or chilled

Cuts

Boneless

102,4 €/100 kg/net⁽⁴³⁾

With bone in

Halves or quarters

35,8 €/100 kg/net⁽⁴³⁾

Whole wings, with or without tips

26,9 €/100 kg/net⁽⁴³⁾

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

18,7 €/100 kg/net⁽⁴³⁾

Breasts and cuts thereof

60,2 €/100 kg/net⁽⁴³⁾

Legs and cuts thereof

46,3 €/100 kg/net⁽⁴³⁾

Other

100,8 €/100 kg/net⁽⁴³⁾

Offal

Livers

6,4

Other

18,7 €/100 kg/net

Cuts and offal, frozen

Cuts

Boneless

102,4 €/100 kg/net⁽⁴³⁾

With bone in

Halves or quarters

35,8 €/100 kg/net⁽⁴³⁾

Whole wings, with or without tips

26,9 €/100 kg/net⁽⁴³⁾

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

18,7 €/100 kg/net⁽⁴³⁾

Breasts and cuts thereof

60,2 €/100 kg/net⁽⁴³⁾

Legs and cuts thereof

46,3 €/100 kg/net⁽⁴³⁾

Other

100,8 €/100 kg/net⁽⁴³⁾

Offal

Livers

6,4

Other

18,7 €/100 kg/net

Of turkeys

Not cut in pieces, fresh or chilled

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

34 €/100 kg/net⁽⁴³⁾

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⁽⁴³⁾

Not cut in pieces, frozen

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

34 €/100 kg/net⁽⁴³⁾

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⁽⁴³⁾

Cuts and offal, fresh or chilled

Cuts

Boneless

85,1 €/100 kg/net⁽⁴³⁾

With bone in

Halves or quarters

41 €/100 kg/net⁽⁴³⁾

Whole wings, with or without tips

26,9 €/100 kg/net⁽⁴³⁾

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

18,7 €/100 kg/net⁽⁴³⁾

Breasts and cuts thereof

67,9 €/100 kg/net⁽⁴³⁾

Legs and cuts thereof

Drumsticks and cuts of drumsticks

25,5 €/100 kg/net⁽⁴³⁾

Other

46 €/100 kg/net⁽⁴³⁾

Other

83 €/100 kg/net⁽⁴³⁾

Offal

Livers

6,4

Other

18,7 €/100 kg/net

Cuts and offal, frozen

Cuts

Boneless

85,1 €/100 kg/net⁽⁴³⁾

With bone in

Halves or quarters

41 €/100 kg/net⁽⁴³⁾

Whole wings, with or without tips

26,9 €/100 kg/net⁽⁴³⁾

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

18,7 €/100 kg/net⁽⁴³⁾

Breasts and cuts thereof

67,9 €/100 kg/net⁽⁴³⁾

Legs and cuts thereof

Drumsticks and cuts thereof

25,5 €/100 kg/net⁽⁴³⁾

Other

46 €/100 kg/net⁽⁴³⁾

Other

83 €/100 kg/net⁽⁴³⁾

Offal

Livers

6,4

Other

18,7 €/100 kg/net

Of ducks

Not cut in pieces, fresh or chilled

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

38 €/100 kg/net

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

46,2 €/100 kg/net

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

Not cut in pieces, frozen

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

46,2 €/100 kg/net

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

Fatty livers, fresh or chilled

Free

Other, fresh or chilled

Cuts

Boneless

128,3 €/100 kg/net

With bone in

Halves or quarters

56,4 €/100 kg/net

Whole wings, with or without tips

26,9 €/100 kg/net

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

18,7 €/100 kg/net

Breasts and cuts thereof

115,5 €/100 kg/net

Legs and cuts thereof

46,3 €/100 kg/net

Paletots

66 €/100 kg/net

Other

123,2 €/100 kg/net

Offal

Livers, other than fatty livers

6,4

Other

18,7 €/100 kg/net

Other, frozen

Cuts

Boneless

128,3 €/100 kg/net

With bone in

Halves or quarters

56,4 €/100 kg/net

Whole wings, with or without tips

26,9 €/100 kg/net

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

18,7 €/100 kg/net

Breasts and cuts thereof

115,5 €/100 kg/net

Legs and cuts thereof

46,3 €/100 kg/net

Paletots

66 €/100 kg/net

Other

123,2 €/100 kg/net

Offal

Livers

Fatty livers

Free

Other

6,4

Other

18,7 €/100 kg/net

Of geese

Not cut in pieces, fresh or chilled

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

45,1 €/100 kg/net

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

Not cut in pieces, frozen

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

45,1 €/100 kg/net

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

Fatty livers, fresh or chilled

Free

Other, fresh or chilled

Cuts

Boneless

110,5 €/100 kg/net

With bone in

Halves or quarters

52,9 €/100 kg/net

Whole wings, with or without tips

26,9 €/100 kg/net

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

18,7 €/100 kg/net

Breasts and cuts thereof

86,5 €/100 kg/net

Legs and cuts thereof

69,7 €/100 kg/net

Paletots

66 €/100 kg/net

Other

123,2 €/100 kg/net

Offal

Livers, other than fatty livers

6,4

Other

18,7 €/100 kg/net

Other, frozen

Cuts

Boneless

110,5 €/100 kg/net

With bone in

Halves or quarters

52,9 €/100 kg/net

Whole wings, with or without tips

26,9 €/100 kg/net

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

18,7 €/100 kg/net

Breasts and cuts thereof

86,5 €/100 kg/net

Legs and cuts thereof

69,7 €/100 kg/net

Paletots

66 €/100 kg/net

Other

123,2 €/100 kg/net

Offal

Livers

Fatty livers

Free

Other

6,4

Other

18,7 €/100 kg/net

Of guinea fowls

Not cut in pieces, fresh, chilled or frozen

49,3 €/100 kg/net

Other, fresh, chilled or frozen

Cuts

Boneless

128,3 €/100 kg/net

With bone in

Halves or quarters

54,2 €/100 kg/net

Whole wings, with or without tips

26,9 €/100 kg/net

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

18,7 €/100 kg/net

Breasts and cuts thereof

115,5 €/100 kg/net

Legs and cuts thereof

46,3 €/100 kg/net

Other

123,2 €/100 kg/net

Offal

Livers

6,4

Other

18,7 €/100 kg/net

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

Of rabbits or hares

Of domestic rabbits

6,4

Other

Free

Of primates

9

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

Whale meat

6,4

Seal meat

6,4

Other

9

Of reptiles (including snakes and turtles)

9

Of camels and other camelids (Camelidae)

9

Other

Of domestic pigeons

6,4

Of game, other than of rabbits or hares

Free

Of reindeer

9

Frogs' legs

6,4

Other

9

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

Of pigs

Subcutaneous pig fat

Fresh, chilled, frozen, salted or in brine

21,4 €/100 kg/net

Dried or smoked

23,6 €/100 kg/net

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

12,9 €/100 kg/net

Other

41,5 €/100 kg/net

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

Meat of swine

Hams, shoulders and cuts thereof, with bone in

Of domestic swine

Salted or in brine

Hams and cuts thereof

77,8 €/100 kg/net

Shoulders and cuts thereof

60,1 €/100 kg/net

Dried or smoked

Hams and cuts thereof

151,2 €/100 kg/net

Shoulders and cuts thereof

119 €/100 kg/net

Other

15,4

Bellies (streaky) and cuts thereof

Of domestic swine

Salted or in brine

46,7 €/100 kg/net

Dried or smoked

77,8 €/100 kg/net

Other

15,4

Other

Of domestic swine

Salted or in brine

Bacon sides or spencers

68,7 €/100 kg/net

Three-quarter sides or middles

75,1 €/100 kg/net

Fore-ends and cuts thereof

60,1 €/100 kg/net

Loins and cuts thereof

86,9 €/100 kg/net

Other

86,9 €/100 kg/net

Dried or smoked

Fore-ends and cuts thereof

119 €/100 kg/net

Loins and cuts thereof

149,6 €/100 kg/net

Other

Boneless

151,2 €/100 kg/net

Other

151,2 €/100 kg/net

Other

15,4

Meat of bovine animals

With bone in

15,4 + 265,2 €/100 kg/net

Boneless

15,4 + 303,4 €/100 kg/net

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

Of primates

15,4

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

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

15,4

Other

Meat

130 €/100 kg/net

Offal

15,4

Edible flours and meals of meat or meat offal

15,4 + 303,4 €/100 kg/net

Of reptiles (including snakes and turtles)

15,4

Other

Meat

Of horses, salted, in brine or dried

6,4

Of sheep and goats

With bone in

222,7 €/100 kg/net

Boneless

311,8 €/100 kg/net

Of reindeer

15,4

Other

130 €/100 kg/net⁽⁴³⁾

Offal

Of domestic swine

Livers

64,9 €/100 kg/net

Other

47,2 €/100 kg/net

Of bovine animals

Thick skirt and thin skirt

15,4 + 303,4 €/100 kg/net

Other

12,8

Other

Poultry liver

Fatty livers of geese or ducks, salted or in brine

Free

Other

6,4

Other

15,4

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

Conventional rate of duty (%)

Live fish

Ornamental fish

Freshwater fish

Free

Other

7,5

Other live fish

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

Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

8

Other

12

Eels (Anguilla spp.)

Of a length of less than 12 cm

Free

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

Free

Of a length of 20 cm or more

Free

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

8

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

Atlantic bluefin tuna (Thunnus thynnus)

16

Pacific bluefin tuna (Thunnus orientalis)

16

Southern bluefin tuna (Thunnus maccoyii)

16

Other

Freshwater fish

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

Other

8

Other

16

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

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

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

Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

8

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

Other

12

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

2

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

2

Other

8

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

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

8

Atlantic halibut (Hippoglossus hippoglossus)

8

Pacific halibut (Hippoglossus stenolepis)

15

Plaice (Pleuronectes platessa)

7,5

Sole (Solea spp.)

15

Turbots (Psetta maxima)

15

Other

Megrim (Lepidorhombus spp.)

15

Other

15

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

Albacore or longfinned tuna (Thunnus alalunga)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Yellowfin tuna (Thunnus albacares)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

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

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Bigeye tuna (Thunnus obesus)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

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

Atlantic bluefin tuna (Thunnus thynnus)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Pacific bluefin tuna (Thunnus orientalis)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Southern bluefin tuna (Thunnus maccoyii)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Other

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

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

Herrings (Clupea harengus, Clupea pallasii)

⁽⁴³⁾

Anchovies (Engraulis spp.)

15

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

Sardines of the species Sardina pilchardus

23

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

15

Brisling or sprats (Sprattus sprattus)

⁽⁴³⁾

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

⁽⁴³⁾

Jack and horse mackerel (Trachurus spp.)

Atlantic horse mackerel (Trachurus trachurus)

15

Chilean jack mackerel (Trachurus murphyi)

15

Other

15

Cobia (Rachycentron canadum)

15

Swordfish (Xiphias gladius)

15

Other

Kawakawa (Euthynnus affinis)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Other

15

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

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Of the species Gadus morhua

12

Other

12

Haddock (Melanogrammus aeglefinus)

7,5

Coalfish (Pollachius virens)

7,5

Hake (Merluccius spp., Urophycis spp.)

Hake of the genus Merluccius

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

15

Southern hake (Merluccius australis)

15

Other

15⁽⁴³⁾

Hake of the genus Urophycis

15

Alaska Pollock (Theragra chalcogramma)

7,5

Blue whiting (Micromesistius poutassou, Micromesistius australis)

7,5

Other

Polar cod (Boreogadus saida)

12

Whiting (Merlangius merlangus)

7,5

Pollack (Pollachius pollachius)

7,5

Ling (Molva spp.)

7,5

Other

15

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

Tilapias (Oreochromis spp.)

8

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

8

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

8

Eels (Anguilla spp.)

Free

Other

8

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

Dogfish and other sharks

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

6

Porbeagle shark (Lamna nasus)

8

Blue shark (Prionace glauca)

8

Other

8

Rays and skates (Rajidae)

15

Toothfish (Dissostichus spp.)

15

Sea bass (Dicentrarchus spp.)

European sea bass (Dicentrarchus labrax)

15

Other

15

Sea bream (Sparidae)

Of the species Dentex dentex or Pagellus spp.

15

Gilt-head sea bream (Sparus aurata)

15

Other

15

Other

Freshwater fish

8

Other

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

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Redfish (Sebastes spp.)

Of the species Sebastes marinus

7,5

Other

7,5

Ray's bream (Brama spp.)

15

Monkfish (Lophius spp.)

15

Pink cusk-eel (Genypterus blacodes)

7,5

Other

15

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

Livers, roes and milt

10

Shark fins

8

Other

10

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

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

Sockeye salmon (red salmon) (Oncorhynchus nerka)

2

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

2

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

2

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

Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

9

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

Other

12

Other

9⁽⁴³⁾

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

Tilapias (Oreochromis spp.)

8

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

8

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

8

Eels (Anguilla spp.)

Free

Other

8

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

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

7,5

Atlantic halibut (Hippoglossus hippoglossus)

7,5

Pacific halibut (Hippoglossus stenolepis)

15

Plaice (Pleuronectes platessa)

15

Sole (Solea spp.)

7,5

Turbots (Psetta maxima)

15

Other

Flounder (Platichthys flesus)

7,5

Fish of the genus Rhombosolea

7,5

Fish of the species Pelotreis flavilatus or Peltorhamphus novaezelandiae

7,5

Other

15

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

Albacore or longfinned tuna (Thunnus alalunga)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Yellowfin tuna (Thunnus albacares)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

20^(43)(43)

Other

22

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

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Bigeye tuna (Thunnus obesus)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

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

Atlantic bluefin tuna (Thunnus thynnus)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Pacific bluefin tuna (Thunnus orientalis)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Southern bluefin tuna (Thunnus maccoyii)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Other

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

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

Herrings (Clupea harengus, Clupea pallasii)

⁽⁴³⁾

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

Sardines of the species Sardina pilchardus

23

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

15

Brisling or sprats (Sprattus sprattus)

⁽⁴³⁾

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

Of the species Scomber scombrus or Scomber japonicus

⁽⁴³⁾

Of the species Scomber australasicus

15

Jack and horse mackerel (Trachurus spp.)

Atlantic horse mackerel (Trachurus trachurus)

15

Chilean jack mackerel (Trachurus murphyi)

15

Other

15

Cobia (Rachycentron canadum)

15

Swordfish (Xiphias gladius)

7,5

Other

Anchovies (Engraulis spp.)

15

Kawakawa (Euthynnus affinis)

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Other

15

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303 91 to 0303 99

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Of the species Gadus morhua

12

Of the species Gadus ogac

12

Of the species Gadus macrocephalus

12

Haddock (Melanogrammus aeglefinus)

7,5

Coalfish (Pollachius virens)

7,5

Hake (Merluccius spp., Urophycis spp.)

Hake of the genus Merluccius

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

15

Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)

15

Southern hake (Merluccius australis)

15

Other

15⁽⁴³⁾

Hake of the genus Urophycis

15

Alaska Pollock (Theragra chalcogramma)

15

Blue whiting (Micromesistius poutassou, Micromesistius australis)

Blue whiting (Micromesistius poutassou)

7,5

Southern blue whiting (Micromesistius australis)

7,5

Other

Polar cod (Boreogadus saida)

12

Whiting (Merlangius merlangus)

7,5

Pollack (Pollachius pollachius)

15

Blue grenadier (Macruronus novaezelandiae)

7,5

Ling (Molva spp.)

7,5

Other

15

Other fish, excluding edible fish offal of subheadings 0303 91 to 0303 99

Dogfish and other sharks

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

6

Porbeagle shark (Lamna nasus)

8

Blue shark (Prionace glauca)

8

Other

8

Rays and skates (Rajidae)

15

Toothfish (Dissostichus spp.)

15

Sea bass (Dicentrarchus spp.)

European sea bass (Dicentrarchus labrax)

15

Other

15

Other

Freshwater fish

8

Other

Fish of the genus Euthynnus, other than Kawakawa (Euthynnus affinis) covered by subheading 0303 59

For the industrial manufacture of products of heading 1604⁽⁴³⁾

22^(43)(43)

Other

22

Redfish (Sebastes spp.)

Of the species Sebastes marinus

7,5

Other

7,5

Fish of the species Orcynopsis unicolor

⁽⁴³⁾

Sea bream (Dentex dentex, Pagellus spp.)

15

Gilt-head sea bream (Sparus aurata)

15

Ray's bream (Brama spp.)

15

Monkfish (Lophius spp.)

15

Pink cusk-eel (Genypterus blacodes)

7,5

Other

15

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

Livers, roes and milt

Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate⁽⁴³⁾

Free

Other

10

Shark fins

8

Other

10

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

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Tilapias (Oreochromis spp.)

9

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

9

Nile perch (Lates niloticus)

9

Other

9

Fresh or chilled fillets of other fish

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

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

Of the species Oncorhynchus mykiss, weighing more than 400 g each

12

Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

9

Other

12

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

18

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida)

18

Coalfish (Pollachius virens)

18

Other

18

Swordfish (Xiphias gladius)

18

Toothfish (Dissostichus spp.)

18

Dogfish and other sharks

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

18

Porbeagle shark (Lamna nasus)

18

Blue shark (Prionace glauca)

18

Other

18

Rays and skates (Rajidae)

18

Other

Freshwater fish

9

Other

Redfish (Sebastes spp.)

18

Other

18

Other, fresh or chilled

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

8

Salmonidae

8

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

15

Swordfish (Xiphias gladius)

15

Toothfish (Dissostichus spp.)

15

Dogfish and other sharks

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

15

Porbeagle shark (Lamna nasus)

15

Blue shark (Prionace glauca)

15

Other

15

Rays and skates (Rajidae)

15

Other

Freshwater fish

8

Other

Flaps of herring

⁽⁴³⁾

Other

15⁽⁴³⁾

Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Tilapias (Oreochromis spp.)

9

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

9

Nile perch (Lates niloticus)

9

Other

9

Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Cod of the species Gadus macrocephalus

7,5

Other

7,5

Haddock (Melanogrammus aeglefinus)

7,5

Coalfish (Pollachius virens)

7,5

Hake (Merluccius spp., Urophycis spp.)

Hake of the genus Merluccius

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

7,5

Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)

7,5

Other

6,1

Hake of the genus Urophycis

7,5

Alaska Pollock (Theragra chalcogramma)

13,7

Other

Polar cod (Boreogadus saida)

7,5

Whiting (Merlangius merlangus)

7,5

Blue grenadier (Macruronus novaezelandiae)

7,5

Ling (Molva spp.)

7,5

Other

15

Frozen fillets of other fish

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

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

Of the species Oncorhynchus mykiss, weighing more than 400 g each

12

Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

9

Other

12

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

Plaice (Pleuronectes platessa)

7,5

Flounder (Platichthys flesus)

7,5

Megrim (Lepidorhombus spp.)

15

Other

15

Swordfish (Xiphias gladius)

7,5

Toothfish (Dissostichus spp.)

15

Herrings (Clupea harengus, Clupea pallasii)

15

Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)

18

Dogfish, other sharks, rays and skates (Rajidae)

Dogfish and other sharks

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

7,5

Porbeagle shark (Lamna nasus)

7,5

Blue shark (Prionace glauca)

7,5

Other

7,5

Rays and skates (Rajidae)

15

Other

Freshwater fish

9

Other

Redfish (Sebastes spp.)

Of the species Sebastes marinus

7,5

Other

7,5

Fish of the genus Euthynnus

18

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

Mackerel of the species Scomber australasicus

15

Other

15

Monkfish (Lophius spp.)

15

Other

15⁽⁴³⁾

Other, frozen

Swordfish (Xiphias gladius)

7,5

Toothfish (Dissostichus spp.)

7,5

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Surimi

14,2

Other

8

Alaska Pollock (Theragra chalcogramma)

Surimi

14,2

Other

7,5

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)

Surimi

14,2

Other

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida)

Cod of the species Gadus macrocephalus

7,5

Cod of the species Gadus morhua

7,5

Other

7,5

Haddock (Melanogrammus aeglefinus)

7,5

Coalfish (Pollachius virens)

7,5

Hake of the genus Merluccius

7,5

Blue whiting (Micromesistius poutassou)

7,5

Other

7,5

Dogfish and other sharks

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

7,5

Porbeagle shark (Lamna nasus)

7,5

Blue shark (Prionace glauca)

7,5

Other

7,5

Rays and skates (Rajidae)

7,5

Other

Surimi

14,2

Other

Freshwater fish

8

Other

Herrings (Clupea harengus, Clupea pallasii)

⁽⁴³⁾

Redfish (Sebastes spp.)

8

Megrim (Lepidorhombus spp.)

15

Ray's bream (Brama spp.)

15

Monkfish (Lophius spp.)

7,5

Other

7,5

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process

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

11

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

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

16

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida)

Cod of the species Gadus macrocephalus

16

Other

20

Other

16

Other

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

Lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine

15

Other

16

Smoked fish, including fillets, other than edible fish offal

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

Herrings (Clupea harengus, Clupea pallasii)

10

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

14

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Eels (Anguilla spp.)

14

Other

14

Other

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

15

Atlantic halibut (Hippoglossus hippoglossus)

16

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

14

Other

14

Dried fish, other than edible fish offal, whether or not salted but not smoked

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Dried, unsalted

13⁽⁴³⁾

Dried, salted

13⁽⁴³⁾

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

12

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Polar Cod (Boreogadus saida)

13⁽⁴³⁾

Other

12

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

Herrings (Clupea harengus, Clupea pallasii)

12

Anchovies (Engraulis spp.)

10

Other

12

Other

Atlantic halibut (Hippoglossus hippoglossus)

15

Other

12

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal

Herrings (Clupea harengus, Clupea pallasii)

12

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

13⁽⁴³⁾

Anchovies (Engraulis spp.)

10

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

12

Other

Polar cod (Boreogadus saida)

13⁽⁴³⁾

Atlantic halibut (Hippoglossus hippoglossus)

15

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

Other

12

Fish fins, heads, tails, maws and other edible fish offal

Shark fins

12

Fish heads, tails and maws

13

Other

13⁽⁴³⁾

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine

Frozen

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

Crawfish tails

12,5

Other

12,5

Lobsters (Homarus spp.)

Whole

6

Other

16

Crabs

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

7,5

Crabs of the species Cancer pagurus

7,5

Other

7,5

Norway lobsters (Nephrops norvegicus)

12

Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

Shrimps of the species Crangon crangon

18

Other

12

Other shrimps and prawns

Deepwater rose shrimps (Parapenaeus longirostris)

12

Shrimps of the genus Penaeus

12

Shrimps of the family Pandalidae, other than of the genus Pandalus

12

Shrimps of the genus Crangon, other than of the species Crangon crangon

12

Other

12

Other

Freshwater crayfish

7,5

Other

12

Live, fresh or chilled

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

12,5

Lobsters (Homarus spp.)

Live

8

Other

Whole

8

Other

10

Crabs

Crabs of the species Cancer pagurus

7,5

Other

7,5

Norway lobsters (Nephrops norvegicus)

12

Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

Shrimps of the species Crangon crangon

Fresh or chilled

18

Other

18

Other

12

Other shrimps and prawns

Shrimps of the family Pandalidae, other than of the genus Pandalus

12

Shrimps of the genus Crangon, other than of the species Crangon crangon

18

Other

12

Other

Freshwater crayfish

7,5

Other

12

Other

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

12,5

Lobsters (Homarus spp.)

Whole

8

Other

10

Crabs

Crabs of the species Cancer pagurus

7,5

Other

7,5

Norway lobsters (Nephrops norvegicus)

12

Shrimps and prawns

Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

Shrimps of the species Crangon crangon

Cooked by steaming or by boiling in water

18

Other

18

Pandalus spp.

12

Other shrimps and prawns

Shrimps of the family Pandalidae, other than of the genus Pandalus

12

Shrimps of the genus Crangon, other than of the species Crangon crangon

18

Other

12

Other

Freshwater crayfish

7,5

Other

12

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process

Oysters

Live, fresh or chilled

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

Free

Other

9

Frozen

9

Other

9

Scallops and other molluscs of the family Pectinidae

Live, fresh or chilled

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

8

Other

11

Frozen

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

Coquilles St Jacques (Pecten maximus)

8

Other

8

Other

11

Other

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

8

Other

11

Mussels (Mytilus spp., Perna spp.)

Live, fresh or chilled

Mytilus spp.

10

Perna spp.

8

Frozen

Mytilus spp.

10

Perna spp.

8

Other

Mytilus spp.

10

Perna spp.

8

Cuttle fish and squid

Live, fresh or chilled

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

8

Loligo spp.

6

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

8

European flying squid (Todarodes sagittatus)

6

Other

11

Frozen

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

Sepiola spp.

Lesser cuttle fish (Sepiola rondeleti)

6

Other

8

Sepia officinalis, Rossia macrosoma

8

Loligo spp.

Loligo vulgaris

6

Loligo pealei

6

Loligo gahi

6

Other

6

Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp.

8

Illex spp.

8

European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus)

6

Other

11

Other

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

8

Loligo spp.

6

Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp.

8

European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus)

6

Other

11

Octopus (Octopus spp.)

Live, fresh or chilled

8

Frozen

8

Other

8

Snails, other than sea snails

Free

Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae)

Live, fresh or chilled

11

Frozen

Striped venus or other species of the family Veneridae

8

Other

11

Other

11

Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.)

Live, fresh or chilled abalone (Haliotis spp.)

11

Live, fresh or chilled stromboid conchs (Strombus spp.)

11

Frozen abalone (Haliotis spp.)

11

Frozen stromboid conchs (Strombus spp.)

11

Other abalone (Haliotis spp.)

11

Other stromboid conchs (Strombus spp.)

11

Other

Live, fresh or chilled

11

Frozen

11

Other

11

Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process

Sea cucumbers (Stichopus japonicus, Holothuroidea)

Live, fresh or chilled

11

Frozen

11

Other

11

Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus)

Live, fresh or chilled

11

Frozen

11

Other

11

Jellyfish (Rhopilema spp.)

Frozen

Free

Other

11

Other

Live, fresh or chilled

11

Frozen

11

Other

11

Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption

Of fish

13

Other

11

CHAPTER 4

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

Conventional rate of duty (%)

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

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

In immediate packings of a net content not exceeding two litres

13,8 €/100 kg/net

Other

12,9 €/100 kg/net

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

Not exceeding 3 %

In immediate packings of a net content not exceeding two litres

18,8 €/100 kg/net

Other

17,9 €/100 kg/net

Exceeding 3 %

In immediate packings of a net content not exceeding two litres

22,7 €/100 kg/net

Other

21,8 €/100 kg/net

Of a fat content, by weight, exceeding 6 % but not exceeding 10 %

In immediate packings of a net content not exceeding two litres

57,5 €/100 kg/net

Other

56,6 €/100 kg/net

Of a fat content, by weight, exceeding 10 %

Not exceeding 21 %

In immediate packings of a net content not exceeding two litres

57,5 €/100 kg/net

Other

56,6 €/100 kg/net

Exceeding 21 % but not exceeding 45 %

In immediate packings of a net content not exceeding two litres

110 €/100 kg/net

Other

109,1 €/100 kg/net

Exceeding 45 %

In immediate packings of a net content not exceeding two litres

183,7 €/100 kg/net

Other

182,8 €/100 kg/net

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

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

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

125,4 €/100 kg/net

Other

118,8 €/100 kg/net⁽⁴³⁾

Other

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

1,19 €/kg + 27,5 €/100 kg/net⁽⁴³⁾

Other

1,19 €/kg + 21 €/100 kg/net⁽⁴³⁾

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

Not containing added sugar or other sweetening matter

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

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

135,7 €/100 kg/net

Other

130,4 €/100 kg/net

Of a fat content, by weight, exceeding 27 %

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

167,2 €/100 kg/net

Other

161,9 €/100 kg/net

Other

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

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⁽⁴³⁾

Other

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

1,31 €/kg + 22 €/100 kg/net⁽⁴³⁾

Other

1,31 €/kg + 16,8 €/100 kg/net⁽⁴³⁾

Of a fat content, by weight, exceeding 27 %

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

1,62 €/kg + 22 €/100 kg/net⁽⁴³⁾

Other

1,62 €/kg + 16,8 €/100 kg/net⁽⁴³⁾

Other

Not containing added sugar or other sweetening matter

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

34,7 €/100 kg/net

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

43,4 €/100 kg/net

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

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

110 €/100 kg/net

Other

109,1 €/100 kg/net

Of a fat content, by weight, exceeding 45 %

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

183,7 €/100 kg/net

Other

182,8 €/100 kg/net

Other

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

57,2 €/100 kg/net

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

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

1,08 €/kg + 19,4 €/100 kg/net⁽⁴³⁾

Other

1,08 €/kg + 18,5 €/100 kg/net⁽⁴³⁾

Of a fat content, by weight, exceeding 45 %

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

1,81 €/kg + 19,4 €/100 kg/net⁽⁴³⁾

Other

1,81 €/kg + 18,5 €/100 kg/net⁽⁴³⁾

Yogurt; buttermilk, curdled milk and cream, 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

Yogurt

Not flavoured nor containing added fruit, nuts, cocoa, chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers’ wares

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

Not exceeding 3 %

20,5 €/100 kg/net

Exceeding 3 % but not exceeding 6 %

24,4 €/100 kg/net

Exceeding 6 %

59,2 €/100 kg/net

Other, of a fat content, by weight

Not exceeding 3 %

0,17 €/kg + 21,1 €/100 kg/net⁽⁴³⁾

Exceeding 3 % but not exceeding 6 %

0,20 €/kg + 21,1 €/100 kg/net⁽⁴³⁾

Exceeding 6 %

0,54 €/kg + 21,1 €/100 kg/net⁽⁴³⁾

Containing added chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers’ wares

Containing, by weight, less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch

12,8

Other

7,6 + EA^(43)(43)

Other, flavoured or containing added fruit, nuts or cocoa

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

Not exceeding 1,5 %

8,3 + 95 €/100 kg/net

Exceeding 1,5 % but not exceeding 27 %

8,3 + 130,4 €/100 kg/net

Exceeding 27 %

8,3 + 168,8 €/100 kg/net

Other, of a milkfat content, by weight

Not exceeding 3 %

8,3 + 12,4 €/100 kg/net

Exceeding 3 % but not exceeding 6 %

8,3 + 17,1 €/100 kg/net

Exceeding 6 %

8,3 + 26,6 €/100 kg/net

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

Not exceeding 1,5 %

100,4 €/100 kg/net

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

Exceeding 27 %

167,2 €/100 kg/net

Other, of a fat content, by weight

Not exceeding 1,5 %

0,95 €/kg + 22 €/100 kg/net⁽⁴³⁾

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg + 22 €/100 kg/net⁽⁴³⁾

Exceeding 27 %

1,62 €/kg + 22 €/100 kg/net⁽⁴³⁾

Other

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

Not exceeding 3 %

20,5 €/100 kg/net

Exceeding 3 % but not exceeding 6 %

24,4 €/100 kg/net

Exceeding 6 %

59,2 €/100 kg/net

Other, of a fat content, by weight

Not exceeding 3 %

0,17 €/kg + 21,1 €/100 kg/net⁽⁴³⁾

Exceeding 3 % but not exceeding 6 %

0,20 €/kg + 21,1 €/100 kg/net⁽⁴³⁾

Exceeding 6 %

0,54 €/kg + 21,1 €/100 kg/net⁽⁴³⁾

Flavoured or containing added fruit, nuts or cocoa

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

Not exceeding 1,5 %

8,3 + 95 €/100 kg/net

Exceeding 1,5 % but not exceeding 27 %

8,3 + 130,4 €/100 kg/net

Exceeding 27 %

8,3 + 168,8 €/100 kg/net

Other, of a milkfat content, by weight

Not exceeding 3 %

8,3 + 12,4 €/100 kg/net

Exceeding 3 % but not exceeding 6 %

8,3 + 17,1 €/100 kg/net

Exceeding 6 %

8,3 + 26,6 €/100 kg/net

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

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

Not exceeding 1,5 %

7 €/100 kg/net

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

Exceeding 27 %

167,2 €/100 kg/net

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

Not exceeding 1,5 %

100,4 €/100 kg/net

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

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

Not exceeding 1,5 %

0,07 €/kg/net + 16,8 €/100 kg/net⁽⁴³⁾

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

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

Not exceeding 1,5 %

0,95 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

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

Not exceeding 1,5 %

0,07 €/kg/net⁽⁴³⁾

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

Exceeding 27 %

167,2 €/100 kg/net

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

Not exceeding 1,5 %

100,4 €/100 kg/net

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

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

Not exceeding 1,5 %

0,07 €/kg/net + 16,8 €/100 kg/net⁽⁴³⁾

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

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

Not exceeding 1,5 %

0,95 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

Other

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

Not exceeding 1,5 %

100,4 €/100 kg/net

Exceeding 1,5 % but not exceeding 27 %

135,7 €/100 kg/net

Exceeding 27 %

167,2 €/100 kg/net

Other, of a fat content, by weight

Not exceeding 1,5 %

0,95 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net⁽⁴³⁾

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

Butter

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

Natural butter

In immediate packings of a net content not exceeding 1 kg

189,6 €/100 kg/net⁽⁴³⁾

Other

189,6 €/100 kg/net⁽⁴³⁾

Recombined butter

189,6 €/100 kg/net⁽⁴³⁾

Whey butter

189,6 €/100 kg/net⁽⁴³⁾

Other

231,3 €/100 kg/net⁽⁴³⁾

Dairy spreads

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

9 + EA⁽⁴³⁾

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

9 + EA⁽⁴³⁾

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

189,6 €/100 kg/net

Other

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⁽⁴³⁾

Other

231,3 €/100 kg/net⁽⁴³⁾

Cheese and curd

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

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

Mozzarella, whether or not in a liquid

185,2 €/100 kg/net⁽⁴³⁾

Other

185,2 €/100 kg/net⁽⁴³⁾

Other

221,2 €/100 kg/net⁽⁴³⁾

Grated or powdered cheese, of all kinds

188,2 €/100 kg/net⁽⁴³⁾

Processed cheese, not grated or powdered

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⁽⁴³⁾

Other

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

Not exceeding 48 %

139,1 €/100 kg/net⁽⁴³⁾

Exceeding 48 %

144,9 €/100 kg/net⁽⁴³⁾

Of a fat content, by weight, exceeding 36 %

215 €/100 kg/net⁽⁴³⁾

Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti

Roquefort

140,9 €/100 kg/net⁽⁴³⁾

Gorgonzola

140,9 €/100 kg/net⁽⁴³⁾

Other

140,9 €/100 kg/net⁽⁴³⁾

Other cheese

For processing⁽⁴³⁾

167,1 €/100 kg/net⁽⁴³⁾

Other

Emmentaler

171,7 €/100 kg/net⁽⁴³⁾

Gruyère, Sbrinz

171,7 €/100 kg/net⁽⁴³⁾

Bergkäse, Appenzell

171,7 €/100 kg/net⁽⁴³⁾

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

171,7 €/100 kg/net⁽⁴³⁾

Cheddar

167,1 €/100 kg/net⁽⁴³⁾

Edam

151 €/100 kg/net⁽⁴³⁾

Tilsit

151 €/100 kg/net⁽⁴³⁾

Kashkaval

151 €/100 kg/net⁽⁴³⁾

Feta

151 €/100 kg/net⁽⁴³⁾

Kefalo-Tyri

151 €/100 kg/net⁽⁴³⁾

Finlandia

151 €/100 kg/net⁽⁴³⁾

Jarlsberg

151 €/100 kg/net⁽⁴³⁾

Other

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

151 €/100 kg/net⁽⁴³⁾

Other

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

Not exceeding 47 %

Grana Padano, Parmigiano Reggiano

188,2 €/100 kg/net

Fiore Sardo, Pecorino

188,2 €/100 kg/net⁽⁴³⁾

Other

188,2 €/100 kg/net⁽⁴³⁾

Exceeding 47 % but not exceeding 72 %

Provolone

151 €/100 kg/net⁽⁴³⁾

Maasdam

151 €/100 kg/net⁽⁴³⁾

Asiago, Caciocavallo, Montasio, Ragusano

151 €/100 kg/net⁽⁴³⁾

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

151 €/100 kg/net⁽⁴³⁾

Gouda

151 €/100 kg/net⁽⁴³⁾

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

151 €/100 kg/net⁽⁴³⁾

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

151 €/100 kg/net⁽⁴³⁾

Camembert

151 €/100 kg/net⁽⁴³⁾

Brie

151 €/100 kg/net⁽⁴³⁾

Kefalograviera, Kasseri

151 €/100 kg/net

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

Exceeding 47 % but not exceeding 52 %

151 €/100 kg/net⁽⁴³⁾

Exceeding 52 % but not exceeding 62 %

151 €/100 kg/net⁽⁴³⁾

Exceeding 62 % but not exceeding 72 %

151 €/100 kg/net⁽⁴³⁾

Exceeding 72 %

185,2 €/100 kg/net⁽⁴³⁾

Other

221,2 €/100 kg/net⁽⁴³⁾

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

Fertilised eggs for incubation

Of fowls of the species Gallus domesticus⁽⁴³⁾

35 €/1 000 p/st

Other

Of poultry, other than of fowls of the species Gallus domesticus⁽⁴³⁾

Of turkeys or geese

105 €/1 000 p/st

Other

35 €/1 000 p/st

Other

7,7

Other fresh eggs

Of fowls of the species Gallus domesticus

30,4 €/100 kg/net⁽⁴³⁾

Other

Of poultry, other than of fowls of the species Gallus domesticus

30,4 €/100 kg/net⁽⁴³⁾

Other

7,7

Other

Of poultry

30,4 €/100 kg/net⁽⁴³⁾

Other

7,7

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

Dried

Unfit for human consumption⁽⁴³⁾

Free

Other

142,3 €/100 kg/net⁽⁴³⁾

Other

Unfit for human consumption⁽⁴³⁾

Free

Other

Liquid

62 €/100 kg/net⁽⁴³⁾

Other, including frozen

66,3 €/100 kg/net⁽⁴³⁾

Other

Dried

Unfit for human consumption⁽⁴³⁾

Free

Other

137,4 €/100 kg/net⁽⁴³⁾

Other

Unfit for human consumption⁽⁴³⁾

Free

Other

35,3 €/100 kg/net⁽⁴³⁾

Natural honey

17,3

Insects and other edible products of animal origin, not elsewhere specified or included

Insects

Fresh, chilled or frozen

9

Other

Edible flours and meals of meat or meat offal

15,4 + 303,4 €/100 kg/net

Other

130 €/100 kg/net

Other

7,7

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Conventional rate of duty (%)

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

Free

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

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

Free

Other

Free

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

Free

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

Feathers of a kind used for stuffing; down

Raw

Free

Other

Free

Other

Free

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

Ossein and bones treated with acid

Free

Other

Free

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

Ivory; ivory powder and waste

Free

Other

Free

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

Red coral (Corallium rubrum)

Free

Other

Free

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

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

Bovine semen

Free

Other

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

Fish waste

Free

Other

Free

Other

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

Free

Natural sponges of animal origin

Raw

Free

Other

5,1

Other⁽⁴³⁾

Free

CHAPTER 6

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

Conventional rate of duty (%)

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

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

Hyacinths

5,1

Narcissi

5,1

Tulips

5,1

Gladioli

5,1

Other

5,1

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

Chicory plants and roots

Free

Orchids, hyacinths, narcissi and tulips

9,6

Other

6,4

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

Unrooted cuttings and slips

Of vines

Free

Other

4

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

Vine slips, grafted or rooted

Free

Other

With bare roots

8,3

Other

Citrus

8,3

Other

8,3

Rhododendrons and azaleas, grafted or not

8,3

Roses, grafted or not

8,3

Other

Mushroom spawn

8,3

Pineapple plants

Free

Vegetable and strawberry plants

8,3

Other

Outdoor plants

Trees, shrubs and bushes

Forest trees

8,3

Other

Rooted cuttings and young plants

6,5

Other

With bare roots

8,3

Other

Conifers and evergreens

8,3

Other

8,3

Other outdoor plants

8,3

Indoor plants

Rooted cuttings and young plants, excluding cacti

6,5

Other

Flowering plants with buds or flowers, excluding cacti

6,5

Other

6,5

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

Fresh

Roses

⁽⁴³⁾

Carnations

⁽⁴³⁾

Orchids

⁽⁴³⁾

Chrysanthemums

⁽⁴³⁾

Lilies (Lilium spp.)

⁽⁴³⁾

Other

Gladioli

⁽⁴³⁾

Ranunculi

⁽⁴³⁾

Other

⁽⁴³⁾

Other

10

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

Fresh

Mosses and lichens

Reindeer moss

Free

Other

5

Christmas trees

2,5

Conifer branches

2,5

Other

2

Other

Mosses and lichens

Reindeer moss

Free

Other

5

Other

Not further prepared than dried

Free

Other

10,9

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Conventional rate of duty (%)

Potatoes, fresh or chilled

Seed⁽⁴³⁾

4,5

Other

For the manufacture of starch⁽⁴³⁾

5,8

Other

New, from 1 January to 30 June

⁽⁴³⁾

Other

11,5

Tomatoes, fresh or chilled

⁽⁴³⁾

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

Onions and shallots

Onions

Sets

9,6

Other

9,6

Shallots

9,6

Garlic

9,6 + 120 €/100 kg/net⁽⁴³⁾

Leeks and other alliaceous vegetables

10,4

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

Cauliflowers and broccoli

Cauliflowers and headed broccoli

⁽⁴³⁾

Other

12

Brussels sprouts

12

Other

White cabbages and red cabbages

12 MIN 0,4 €/100 kg/net

Other

12

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

Lettuce

Cabbage lettuce (head lettuce)

⁽⁴³⁾

Other

10,4

Chicory

Witloof chicory (Cichorium intybus var. foliosum)

10,4

Other

10,4

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

Carrots and turnips

13,6⁽⁴³⁾

Other

Celeriac (rooted celery or German celery)

⁽⁴³⁾

Horseradish (Cochlearia armoracia)

12

Other

13,6

Cucumbers and gherkins, fresh or chilled

Cucumbers

⁽⁴³⁾

Gherkins

12,8

Leguminous vegetables, shelled or unshelled, fresh or chilled

Peas (Pisum sativum)

⁽⁴³⁾

Beans (Vigna spp., Phaseolus spp.)

⁽⁴³⁾

Other leguminous vegetables

11,2

Other vegetables, fresh or chilled

Asparagus

10,2

Aubergines (eggplants)

12,8

Celery other than celeriac

12,8

Mushrooms and truffles

Mushrooms of the genus Agaricus

12,8

Mushrooms of the genus Boletus

5,6

Mushrooms of the genus Cantharellus

3,2

Shiitake (Lentinus edodes)

6,4

Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)

6,4

Truffles (Tuber spp.)

6,4

Other

6,4

Fruits of the genus Capsicum or of the genus Pimenta

Sweet peppers

7,2⁽⁴³⁾

Other

Of the genus Capsicum, for the manufacture of capsicin or capsicum oleoresin dyes⁽⁴³⁾

Free

For the industrial manufacture of essential oils or resinoids⁽⁴³⁾

Free

Other

6,4

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

10,4

Other

Globe artichokes

⁽⁴³⁾

Olives

For uses other than the production of oil⁽⁴³⁾

4,5

Other

13,1 €/100 kg/net

Pumpkins, squash and gourds (Cucurbita spp.)

Courgettes

⁽⁴³⁾

Other

12,8

Other

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

10,4

Chard (or white beet) and cardoons

10,4

Capers

5,6

Fennel

8

Sweetcorn

9,4 €/100 kg/net

Other

12,8

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

Potatoes

14,4

Leguminous vegetables, shelled or unshelled

Peas (Pisum sativum)

14,4

Beans (Vigna spp., Phaseolus spp.)

14,4

Other

14,4

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

14,4

Sweetcorn

5,1 + 9,4 €/100 kg/net⁽⁴³⁾

Other vegetables

Olives

15,2

Fruits of the genus Capsicum or of the genus Pimenta

Sweet peppers

14,4

Other

6,4

Mushrooms

Of the genus Agaricus

14,4

Other

14,4

Tomatoes

14,4

Globe artichokes

14,4

Asparagus

14,4

Other

14,4

Mixtures of vegetables

14,4

Vegetables provisionally preserved, but unsuitable in that state for immediate consumption

Olives

For uses other than the production of oil⁽⁴³⁾

6,4

Other

13,1 €/100 kg/net

Cucumbers and gherkins

12

Mushrooms and truffles

Mushrooms of the genus Agaricus

9,6 + 191 €/100 kg/net eda⁽⁴³⁾

Other

9,6

Other vegetables; mixtures of vegetables

Vegetables

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

6,4

Sweetcorn

5,1 + 9,4 €/100 kg/net⁽⁴³⁾

Onions

7,2

Capers

4,8

Other

9,6

Mixtures of vegetables

12

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

Onions

12,8⁽⁴³⁾

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

Mushrooms of the genus Agaricus

12,8

Wood ears (Auricularia spp.)

12,8

Jelly fungi (Tremella spp.)

12,8

Shiitake (Lentinus edodes)

12,8

Other

12,8

Other vegetables; mixtures of vegetables

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

10,2

Sweetcorn (Zea mays var. saccharata)

Hybrids for sowing⁽⁴³⁾

Free

Other

9,4 €/100 kg/net

Tomatoes

12,8

Carrots

12,8

Other

12,8

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

Peas (Pisum sativum)

For sowing

Free

Other

Free

Chickpeas (garbanzos)

Free

Beans (Vigna spp., Phaseolus spp.)

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

Free

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

Free

Kidney beans, including white pea beans (Phaseolus vulgaris)

For sowing

Free

Other

Free

Bambara beans (Vigna subterranea or Voandzeia subterranea)

Free

Cow peas (Vigna unguiculata)

Free

Other

Free

Lentils

Free

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

3,2

Pigeon peas (Cajanus cajan)

3,2

Other

3,2

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

Manioc (cassava)

9,5 €/100 kg/net⁽⁴³⁾

Sweet potatoes

Fresh, whole, intended for human consumption⁽⁴³⁾

3,8⁽⁴³⁾

Other

6,4 €/100 kg/net⁽⁴³⁾

Yams (Dioscorea spp.)

9,5 €/100 kg/net⁽⁴³⁾

Taro (Colocasia spp.)

9,5 €/100 kg/net⁽⁴³⁾

Yautia (Xanthosoma spp.)

9,5 €/100 kg/net⁽⁴³⁾

Other

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

9,5 €/100 kg/net⁽⁴³⁾

Other

3,8⁽⁴³⁾

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

Conventional rate of duty (%)

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

Coconuts

Desiccated

Free

In the inner shell (endocarp)

Free

Other

Free

Brazil nuts

In shell

Free

Shelled

Free

Cashew nuts

In shell

Free

Shelled

Free

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

Almonds

In shell

Bitter

Free

Other

5,6⁽⁴³⁾

Shelled

Bitter

Free

Other

3,5⁽⁴³⁾

Hazelnuts or filberts (Corylus spp.)

In shell

3,2

Shelled

3,2

Walnuts

In shell

4

Shelled

5,1

Chestnuts (Castanea spp.)

In shell

5,6

Shelled

5,6

Pistachios

In shell

1,6

Shelled

1,6

Macadamia nuts

In shell

2

Shelled

2

Kola nuts (Cola spp.)

Free

Areca nuts

Free

Other

Pine nuts, in shell

3,2⁽⁴³⁾

Pine nuts, shelled

3,2⁽⁴³⁾

Other

Pecans

Free

Other

3,2⁽⁴³⁾

Bananas, including plantains, fresh or dried

Plantains

Fresh

16

Dried

16

Other

Fresh

114 €/1 000 kg/net

Dried

16

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

Dates

7,7

Figs

Fresh

5,6

Dried

8

Pineapples

5,8

Avocados

⁽⁴³⁾

Guavas, mangoes and mangosteens

Free

Citrus fruit, fresh or dried

Oranges

Sweet oranges, fresh

Navel oranges

⁽⁴³⁾

White oranges

⁽⁴³⁾

Other

⁽⁴³⁾

Other

⁽⁴³⁾

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

Mandarins (including tangerines and satsumas)

Satsumas

⁽⁴³⁾

Other

⁽⁴³⁾

Clementines

⁽⁴³⁾

Other

⁽⁴³⁾

Grapefruit and pomelos

⁽⁴³⁾

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

Lemons (Citrus limon, Citrus limonum)

⁽⁴³⁾

Limes (Citrus aurantifolia, Citrus latifolia)

12,8

Other

12,8

Grapes, fresh or dried

Fresh

Table grapes

⁽⁴³⁾

Other

⁽⁴³⁾

Dried

Currants

2,4

Sultanas

2,4

Other

2,4

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

Melons (including watermelons)

Watermelons

8,8

Other

8,8

Papaws (papayas)

Free

Apples, pears and quinces, fresh

Apples

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

7,2 MIN 0,36 €/100 kg/net

Other

⁽⁴³⁾

Pears

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

7,2 MIN 0,36 €/100 kg/net

Other

⁽⁴³⁾

Quinces

7,2

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

Apricots

⁽⁴³⁾

Cherries

Sour cherries (Prunus cerasus)

⁽⁴³⁾

Other

⁽⁴³⁾

Peaches, including nectarines

Nectarines

⁽⁴³⁾

Other

⁽⁴³⁾

Plums and sloes

Plums

⁽⁴³⁾

Sloes

12

Other fruit, fresh

Strawberries

⁽⁴³⁾

Raspberries, blackberries, mulberries and loganberries

Raspberries

8,8

Other

9,6

Black-, white- or redcurrants and gooseberries

Blackcurrants

8,8

Redcurrants

8,8

Other

9,6

Cranberries, bilberries and other fruit of the genus Vaccinium

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

Free

Fruit of the species Vaccinium myrtillus

3,2

Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum

3,2

Other

9,6

Kiwifruit

⁽⁴³⁾

Durians

8,8

Persimmons

8,8

Other

Tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola and pitahaya

Free

Other

8,8

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

Strawberries

Containing added sugar or other sweetening matter

With a sugar content exceeding 13 % by weight

20,8 + 8,4 €/100 kg/net

Other

20,8

Other

14,4

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

Containing added sugar or other sweetening matter

With a sugar content exceeding 13 % by weight

20,8 + 8,4 €/100 kg/net

Other

20,8

Other

Raspberries

14,4

Blackcurrants

14,4

Redcurrants

12

Blackberries and mulberries

12

Other

14,4

Other

Containing added sugar or other sweetening matter

With a sugar content exceeding 13 % by weight

Tropical fruit and tropical nuts

13 + 5,3 €/100 kg/net

Other

20,8 + 8,4 €/100 kg/net

Other

Tropical fruit and tropical nuts

13

Other

20,8

Other

Fruit of the species Vaccinium myrtillus

12

Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium

3,2

Cherries

Sour cherries (Prunus cerasus)

14,4

Other

14,4

Tropical fruit and tropical nuts

9

Other

14,4

Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption

Cherries

8,8

Other

Apricots; oranges

12,8

Papaws (papayas)

2,3

Fruit of the species Vaccinium myrtillus

6,4

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

5,5

Other

8,8

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

Apricots

5,6

Prunes

9,6

Apples

3,2

Other fruit

Peaches, including nectarines

5,6

Pears

6,4

Papaws (papayas)

2

Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya

Free

Other

2,4

Mixtures of nuts or dried fruits of this chapter

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

Not containing prunes

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

4

Other

6,4

Containing prunes

9,6

Mixtures exclusively of nuts of headings 0801 and 0802

Of tropical nuts

4

Other

6,4

Other mixtures

Not containing prunes or figs

8

Other

9,6

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

Conventional rate of duty (%)

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

Coffee, not roasted

Not decaffeinated

Free

Decaffeinated

8,3

Coffee, roasted

Not decaffeinated

7,5

Decaffeinated

9

Other

Coffee husks and skins

Free

Coffee substitutes containing coffee

11,5

Tea, whether or not flavoured

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

3,2

Other green tea (not fermented)

Free

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

Free

Other black tea (fermented) and other partly fermented tea

Free

Maté

Free

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

Pepper

Neither crushed nor ground

Free

Crushed or ground

4

Fruit of the genus Capsicum or of the genus Pimenta

Dried, neither crushed nor ground

Sweet peppers (Capsicum annuum)

9,6

Other

Free

Crushed or ground

5

Vanilla

Neither crushed nor ground

6

Crushed or ground

6

Cinnamon and cinnamon-tree flowers

Neither crushed nor ground

Cinnamon (Cinnamomum zeylanicum Blume)

Free

Other

Free

Crushed or ground

Free

Cloves (whole fruit, cloves and stems)

Neither crushed nor ground

8

Crushed or ground

8

Nutmeg, mace and cardamoms

Nutmeg

Neither crushed nor ground

Free

Crushed or ground

Free

Mace

Neither crushed nor ground

Free

Crushed or ground

Free

Cardamoms

Neither crushed nor ground

Free

Crushed or ground

Free

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

Seeds of coriander

Neither crushed nor ground

Free

Crushed or ground

Free

Seeds of cumin

Neither crushed nor ground

Free

Crushed or ground

Free

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

Neither crushed nor ground

Free

Crushed or ground

Free

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

Ginger

Neither crushed nor ground

Free

Crushed or ground

Free

Saffron

Neither crushed nor ground

Free

Crushed or ground

8,5

Turmeric (curcuma)

Free

Other spices

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

Curry

Free

Other

Neither crushed nor ground

Free

Crushed or ground

12,5

Other

Fenugreek seed

Free

Thyme

Neither crushed nor ground

Wild thyme (Thymus serpyllum L.)

Free

Other

7

Crushed or ground

8,5

Bay leaves

7

Other

Neither crushed nor ground

Free

Crushed or ground

12,5

CHAPTER 10

CEREALS

Conventional rate of duty (%)

Wheat and meslin

Durum wheat

Seed

148 €/t⁽⁴³⁾

Other

148 €/t^(43)(43)

Other

Seed

Spelt⁽⁴³⁾

12,8

Common wheat and meslin

95 €/t⁽⁴³⁾

Other

95 €/t

Other

95 €/t^(43)(43)

Rye

Seed

93 €/t⁽⁴³⁾

Other

93 €/t⁽⁴³⁾

Barley

Seed

93 €/t⁽⁴³⁾

Other

93 €/t⁽⁴³⁾

Oats

Seed

89 €/t

Other

89 €/t

Maize (corn)

Seed

Hybrid⁽⁴³⁾

Three-cross hybrids

Free

Simple hybrids

Free

Other

Free

Other

94 €/t^(43)(43)

Other

94 €/t^(43)(43)

Rice

Rice in the husk (paddy or rough)

For sowing⁽⁴³⁾

7,7

Other

Round grain

211 €/t⁽⁴³⁾

Medium grain

211 €/t⁽⁴³⁾

Long grain

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

211 €/t⁽⁴³⁾

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

211 €/t⁽⁴³⁾

Husked (brown) rice

Parboiled

Round grain

65 €/t^(43)(43)

Medium grain

65 €/t^(43)(43)

Long grain

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

65 €/t^(43)(43)

Of a length/width ratio equal to or greater than 3⁽⁴³⁾

65 €/t^(43)(43)

Other

Round grain

65 €/t^(43)(43)

Medium grain

65 €/t^(43)(43)

Long grain

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

65 €/t^(43)(43)

Of a length/width ratio equal to or greater than 3⁽⁴³⁾

65 €/t^(43)(43)

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

Semi-milled rice

Parboiled

Round grain

175 €/t^(43)(43)

Medium grain

175 €/t^(43)(43)

Long grain

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

175 €/t^(43)(43)

Of a length/width ratio equal to or greater than 3⁽⁴³⁾

175 €/t^(43)(43)

Other

Round grain

175 €/t^(43)(43)

Medium grain

175 €/t^(43)(43)

Long grain

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

175 €/t^(43)(43)

Of a length/width ratio equal to or greater than 3⁽⁴³⁾

175 €/t^(43)(43)

Wholly milled rice

Parboiled

Round grain

175 €/t^(43)(43)

Medium grain

175 €/t^(43)(43)

Long grain

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

175 €/t^(43)(43)

Of a length/width ratio equal to or greater than 3⁽⁴³⁾

175 €/t^(43)(43)

Other

Round grain

175 €/t^(43)(43)

Medium grain

175 €/t^(43)(43)

Long grain

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

175 €/t^(43)(43)

Of a length/width ratio equal to or greater than 3⁽⁴³⁾

175 €/t^(43)(43)

Broken rice

128 €/t⁽⁴³⁾

Grain sorghum

Seed

Hybrids⁽⁴³⁾

6,4

Other

94 €/t^(43)(43)

Other

94 €/t^(43)(43)

Buckwheat, millet and canary seed; other cereals

Buckwheat

37 €/t

Millet

Seed

56 €/t⁽⁴³⁾

Other

56 €/t⁽⁴³⁾

Canary seed

Free

Fonio (Digitaria spp.)

37 €/t

Quinoa (Chenopodium quinoa)

37 €/t

Triticale

93 €/t

Other cereals

37 €/t

CHAPTER 11

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

Conventional rate of duty (%)

Wheat or meslin flour

Wheat flour

Of durum wheat

172 €/t

Of common wheat and spelt

172 €/t

Meslin flour

172 €/t

Cereal flours other than of wheat or meslin

Maize (corn) flour

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

173 €/t

Other

98 €/t

Other

Barley flour

171 €/t

Oat flour

164 €/t

Rice flour

138 €/t

Rye flour

168 €/t

Other

98 €/t

Cereal groats, meal and pellets

Groats and meal

Of wheat

Durum wheat

267 €/t

Common wheat and spelt

186 €/t

Of maize (corn)

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

173 €/t

Other

98 €/t

Of other cereals

Of rye or barley

171 €/t

Of oats

164 €/t

Of rice

138 €/t

Other

98 €/t

Pellets

Of rye or barley

171 €/t

Of oats

164 €/t

Of maize

173 €/t

Of rice

138 €/t

Of wheat

175 €/t

Other

98 €/t

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

Of oats

Rolled

93 €/t

Flaked

182 €/t

Of other cereals

Of wheat

175 €/t

Of rye

171 €/t

Of maize

173 €/t

Of barley

Rolled

97 €/t

Flaked

189 €/t

Other

Flaked rice

234 €/t

Other

173 €/t

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

Of oats

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

162 €/t

Pearled

145 €/t

Other

93 €/t⁽⁴³⁾

Of maize (corn)

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

152 €/t

Other

98 €/t

Of other cereals

Of barley

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

150 €/t

Pearled

236 €/t

Other

97 €/t

Other

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

129 €/t

Pearled

154 €/t

Not otherwise worked than kibbled

Of wheat

99 €/t

Of rye

97 €/t

Other

98 €/t

Other

Of wheat

99 €/t

Of rye

97 €/t

Other

98 €/t

Germ of cereals, whole, rolled, flaked or ground

Of wheat

76 €/t

Of other cereals

75 €/t

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

Flour, meal and powder

12,2

Flakes, granules and pellets

12,2

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

Of the dried leguminous vegetables of heading 0713

7,7

Of sago or of roots or tubers of heading 0714

Denatured⁽⁴³⁾

95 €/t

Other

166 €/t

Of the products of Chapter 8

Of bananas

10,9

Other

8,3

Malt, whether or not roasted

Not roasted

Of wheat

In the form of flour

177 €/t

Other

134 €/t

Other

In the form of flour

173 €/t

Other

131 €/t

Roasted

152 €/t

Starches; inulin

Starches

Wheat starch

224 €/t

Maize (corn) starch

166 €/t

Potato starch

166 €/t

Manioc (cassava) starch

166 €/t⁽⁴³⁾

Other starches

Rice starch

216 €/t

Other

166 €/t

Inulin

19,2

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