L_2004327EN.01000101.xml

ANNEX I

COMBINED NOMENCLATURE

SUMMARY

PART ONE — PRELIMINARY PROVISIONS

Section I — General rules

General rules for the interpretation of the Combined Nomenclature

General rules concerning duties

General rules applicable both to nomenclature and to duties

Section II — Special provisions

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

Civil aircraft and goods for use in civil aircraft

Pharmaceutical products

Standard rate of duty

Containers and packing materials

Favourable tariff treatment by reason of the nature of the goods

Signs, abbreviations and symbols

Supplementary units

PART TWO — SCHEDULE OF CUSTOMS DUTIES

Section I

Live animals; animal products

Chapter

Live animals

Meat and edible meat offal

Fish and crustaceans, molluscs and other aquatic invertebrates

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

Products of animal origin, not elsewhere specified or included

Section II

Vegetable products

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

Edible vegetables and certain roots and tubers

Edible fruit and nuts; peel of citrus fruit or melons

Coffee, tea, maté and spices

Cereals

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

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

102

Lac; gums, resins and other vegetable saps and extracts

107

Vegetable plaiting materials; vegetable products not elsewhere specified or included

109

Section III

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

110

Section IV

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

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

122

Sugars and sugar confectionery

128

Cocoa and cocoa preparations

133

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

135

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

139

Miscellaneous edible preparations

156

Beverages, spirits and vinegar

160

Residues and waste from the food industries; prepared animal fodder

170

Tobacco and manufactured tobacco substitutes

175

Section V

Mineral products

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

178

Ores, slag and ash

184

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

187

Section VI

Products of the chemical or allied industries

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

196

Organic chemicals

210

Pharmaceutical products

234

Fertilisers

239

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

242

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

246

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

250

Albuminoidal substances; modified starches; glues; enzymes

253

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

256

Photographic or cinematographic goods

257

Miscellaneous chemical products

261

Section VII

Plastics and articles thereof; rubber and articles thereof

Plastics and articles thereof

269

Rubber and articles thereof

285

Section VIII

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

Raw hides and skins (other than furskins) and leather

292

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

297

Furskins and artificial fur; manufactures thereof

300

Section IX

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

Wood and articles of wood; wood charcoal

303

Cork and articles of cork

313

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

314

Section X

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

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

316

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

318

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

330

Section XI

Textiles and textile articles

Silk

337

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

339

Cotton

343

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

350

Man-made filaments

353

Man-made staple fibres

357

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

364

Carpets and other textile floor coverings

368

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

370

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

373

Knitted or crocheted fabrics

377

Articles of apparel and clothing accessories, knitted or crocheted

380

Articles of apparel and clothing accessories, not knitted or crocheted

389

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

399

Section XII

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

Footwear, gaiters and the like; parts of such articles

404

Headgear and parts thereof

410

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

411

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

412

Section XIII

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

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

413

Ceramic products

418

Glass and glassware

422

Section XIV

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

430

Section XV

Base metals and articles of base metal

Iron and steel

437

Articles of iron or steel

456

Copper and articles thereof

469

Nickel and articles thereof

475

Aluminium and articles thereof

478

(Reserved for possible future use in the harmonised system)

Lead and articles thereof

483

Zinc and articles thereof

486

Tin and articles thereof

488

Other base metals; cermets; articles thereof

490

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

494

Miscellaneous articles of base metal

499

Section XVI

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

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

503

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

555

Section XVII

Vehicles, aircraft, vessels and associated transport equipment

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

589

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

592

Aircraft, spacecraft, and parts thereof

603

Ships, boats and floating structures

605

Section XVIII

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

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

608

Clocks and watches and parts thereof

625

Musical instruments; parts and accessories of such articles

629

Section XIX

Arms and ammunition; parts and accessories thereof

631

Section XX

Miscellaneous manufactured articles

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

633

Toys, games and sports requisites; parts and accessories thereof

638

Miscellaneous manufactured articles

643

Section XXI

Works of art, collectors' pieces and antiques

648

Complete industrial plant

649

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

PART THREE — TARIFF ANNEXES

Section I — Agricultural annexes

Annex 1

Agricultural components (EA), additional duties for sugar (AD S/Z) and additional duties for flour (AD F/M)

659

Annex 2

Products to which an entry price applies

677

Section II — Lists of pharmaceutical substances which qualify for duty-free treatment

Annex 3

List of International Non-proprietary Names (INNs), provided for pharmaceutical substances by the World Health Organisation, which are free of duty

713

Annex 4

List of prefixes and suffixes which, in combination with the INNs of Annex 3, describe the salts, esters or hydrates of INNs; these salts, esters and hydrates are free of duty, on condition that they are classifiable in the same 6-digit HS-subheading as the corresponding INN

811

Annex 5

Salts, esters and hydrates of INNs, which are not classified in the same HS-heading as the corresponding INNs and which are free of duty

817

Annex 6

List of pharmaceutical intermediates, i.e. compounds used for the manufacture of finished pharmaceutical products, which are free of duty

819

Section III — Quotas

Annex 7

WTO tariff quotas to be opened by the competent Community authorities

839

Section IV — Favourable tariff treatment by reason of the nature of the goods

Annex 8

Goods unfit for consumption (list of denaturants)

861

Annex 9

Certificates

867

PART ONE

PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

A. General rules for the interpretation of the Combined Nomenclature

Classification of goods in the Combined Nomenclature shall be governed by the following principles:

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

(a)

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

(b)

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

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

(a)

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

(b)

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

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

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

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

(a)

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

(b)

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

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

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

The conventional rates of duty reproduced in column 3 are applicable from 1 January 2005.

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

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

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

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

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

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

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

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

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

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

C. General rules applicable both to nomenclature and to duties

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

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

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

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

The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98 (2) (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 18 of Council Regulation (EEC) No 2913/92 (3).

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 CN code referring to the end-use and Articles 291 to 300 of Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993) shall not apply.

SECTION II

SPECIAL PROVISIONS

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

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.

Customs duties shall be suspended in respect of:

(a)

goods intended for incorporation in drilling or production platforms:

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

(2)	floating or submersible, of subheading 8905 20,

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

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

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

CN code	Description
(1)	(2)
8901	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods:
8901 10	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:
8901 10 10	Seagoing
8901 20	Tankers:
8901 20 10	Seagoing
8901 30	Refrigerated vessels, other than those of subheading 8901 20:
8901 30 10	Seagoing
8901 90	Other vessels for the transport of goods and other vessels for the transport of both persons and goods:
8901 90 10	Seagoing
8902 00	Fishing vessels; factory ships and other vessels for processing or preserving fishery products:
	Seagoing:
8902 00 12	Of a gross tonnage exceeding 250
8902 00 18	Of a gross tonnage not exceeding 250
8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes:
	Other
8903 91	Sailboats, with or without auxiliary motor:
8903 91 10	Seagoing
8903 92	Motorboats, other than outboard motorboats:
8903 92 10	Seagoing
8904 00	Tugs and pusher craft:
8904 00 10	Tugs
	Pusher craft:
8904 00 91	Seagoing
8905	Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms:
8905 10	Dredgers:
8905 10 10	Seagoing
8905 90	Other:
8905 90 10	Seagoing
8906	Other vessels, including warships and lifeboats other than rowing boats:
8906 10 00	Warships
	Other:
8906 90 10	Seagoing

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

B. Civil aircraft and goods for use in civil aircraft

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 subheadings (4) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments). See also section II, paragraph B, of the preliminary provisions.’

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

3.	For the purposes of paragraph 1, second indent, the expression ‘for use in civil aircraft’ in all relevant subheadings (4) shall include goods for use in ground flying trainers for civil use.

C. Pharmaceutical products

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

(i)	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;

(ii)	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;

(iii)

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;

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

Special cases:

(i)

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;

(ii)	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;

(iii)

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;

(iv)	where an INN of Annex 3 is a salt (or an ester), no other salt (or ester) of the acid corresponding to the INN may qualify for duty-free treatment: example: oxprenoate potassium (INN): duty-free oxprenoate sodium: not duty-free.

D. Standard rate of duty

Customs duty shall be charged at the flat rate of 3,5 % ad valorem on goods:

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

—	contained in travellers' personal luggage,

provided that such importations are not of a commercial nature.

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

Such flat-rate assessment shall not apply to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83 (5).

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

(a)

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

—	are of an occasional nature,

—	contain goods exclusively for the personal use of the consignee or his family, which do not by their nature or quantity reflect any commercial interest,

—	are sent to the consignee by the consignor free of payment of any kind;

(b)

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

—	are of an occasional nature, and

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

The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.

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

4.	Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 350.

Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 350 if, at the time of the annual adjustment provided for in Article 18(2) of Regulation (EEC) No 2913/92 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

E. Containers and packing materials

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

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

(a)

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

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

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

(b)

admitted free of customs duties:

—	where the goods are free of customs duty, or

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

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

Where containers and packing materials covered by the provisions of 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

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

—	goods unfit for consumption,

—

seeds,

—	bolting cloth, not made up,

—	certain types of fresh table grapes, cheese fondues, tobacco and nitrate.

These goods are covered by subheadings (6) 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.’

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.

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

—	for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC (7)),

—	for seed potatoes (Council Directive 2002/56/EC of 13 June 2002 (8)),

—	for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002 (9)).

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

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

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

SIGNS, ABBREVIATIONS AND SYMBOLS

★	Refers to new code numbers
■	Refers to code numbers used the previous year but with differing coverage
AD F/M	Additional duty on flour
AD S/Z	Additional duty on sugar
b/f	Bottle flask
cm/s	Centimetre(s) per second
EA	Agricultural component
€	Euro
INN	International non-proprietary name
INNM	International non-proprietary name modified
ISO	International Organisation for Standardisation
Kbit	1 024 bits
kg/br	Kilogram, gross
kg/net	Kilogram, net
kg/net eda	Kilogram drained net weight
100 kg/net mas	Hundred kilograms net, of dry matter
MAX	Maximum
Mbit	1 048 576 bits
MIN	Minimum
ml/g	Millilitre(s) per gram
RON	Research octane number

Note:

A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519]).

SUPPLEMENTARY UNITS

c/k	Carats (1 metric carat = 2 × 10 - 4 kg)
ce/el	Number of cells
ct/l	Carrying capacity in tonnes (10)
g	Gram
gi F/S	Gram of fissile isotopes
GT	Gross tonnage
kg C5H14ClNO	Kilogram of choline chloride
kg H2O2	Kilogram of hydrogen peroxide
kg K2O	Kilogram of potassium oxide
kg KOH	Kilogram of potassium hydroxide (caustic potash)
kg met.am.	Kilogram of methylamines
kg N	Kilogram of nitrogen
kg NaOH	Kilogram of sodium hydroxide (caustic soda)
kg/net eda	Kilogram drained net weight
kg P2O5	Kilogram of diphosphorus pentaoxide
kg 90 % sdt	Kilogram of substance 90 % dry
kg U	Kilogram of uranium
1 000 kWh	Thousand kilowatt hours
l	Litre
1 000 l	Thousand litres
l alc. 100 %	Litre pure (100 %) alcohol
m	Metre
m2	Square metre
m3	Cubic metre
1 000 m3	Thousand cubic metres
pa	Number of pairs
p/st	Number of items
100 p/st	Hundred items
1 000 p/st	Thousand items
TJ	Terajoule (gross calorific value)

PART TWO

SCHEDULE OF CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes

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

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

CHAPTER 1

LIVE ANIMALS

Note

This chapter covers all live animals, except:

(a)	fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306 or 0307;

(b)	cultures of micro-organisms and other products of heading 3002; and

(c)	animals of heading 9508.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0101	Live horses, asses, mules and hinnies:
0101 10	Pure-bred breeding animals:
0101 10 10	Horses (12)	Free	p/st
0101 10 90	Other	7,7	p/st
0101 90	Other:
	Horses:
0101 90 11	For slaughter (13)	Free	p/st
0101 90 19	Other	11,5	p/st
0101 90 30	Asses	7,7	p/st
0101 90 90	Mules and hinnies	10,9	p/st
0102	Live bovine animals:
0102 10	Pure-bred breeding animals (14):
0102 10 10	Heifers (female bovines that have never calved)	Free	p/st
0102 10 30	Cows	Free	p/st
0102 10 90	Other	Free	p/st
0102 90	Other:
	Domestic species:
0102 90 05	Of a weight not exceeding 80 kg	10,2 + 93,1 €/100 kg/net (11)	p/st
	Of a weight exceeding 80 kg but not exceeding 160 kg:
0102 90 21	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 90 29	Other	10,2 + 93,1 €/100 kg/net (11)	p/st
	Of a weight exceeding 160 kg but not exceeding 300 kg:
0102 90 41	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 90 49	Other	10,2 + 93,1 €/100 kg/net (11)	p/st
	Of a weight exceeding 300 kg:
	Heifers (female bovines that have never calved):
0102 90 51	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 90 59	Other	10,2 + 93,1 €/100 kg/net (11)	p/st
	Cows:
0102 90 61	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 90 69	Other	10,2 + 93,1 €/100 kg/net (11)	p/st
	Other:
0102 90 71	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 90 79	Other	10,2 + 93,1 €/100 kg/net (11)	p/st
0102 90 90	Other	Free	p/st
0103	Live swine:
0103 10 00	Pure-bred breeding animals (15)	Free	p/st
	Other:
0103 91	Weighing less than 50 kg:
0103 91 10	Domestic species	41,2 €/100 kg/net	p/st
0103 91 90	Other	Free	p/st
0103 92	Weighing 50 kg or more:
	Domestic species:
0103 92 11	Sows having farrowed at least once, of a weight of not less than 160 kg	35,1 €/100 kg/net	p/st
0103 92 19	Other	41,2 €/100 kg/net	p/st
0103 92 90	Other	Free	p/st
0104	Live sheep and goats:
0104 10	Sheep:
0104 10 10	Pure-bred breeding animals (16)	Free	p/st
	Other:
0104 10 30	Lambs (up to a year old)	80,5 €/100 kg/net (11)	p/st
0104 10 80	Other	80,5 €/100 kg/net (11)	p/st
0104 20	Goats:
0104 20 10	Pure-bred breeding animals (16)	3,2	p/st
0104 20 90	Other	80,5 €/100 kg/net (11)	p/st
0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls:
	Weighing not more than 185 g:
0105 11	Fowls of the species Gallus domesticus:
	Grandparent and parent female chicks:
0105 11 11	Laying stocks	52 €/1 000 p/st	p/st
0105 11 19	Other	52 €/1 000 p/st	p/st
	Other:
0105 11 91	Laying stocks	52 €/1 000 p/st	p/st
0105 11 99	Other	52 €/1 000 p/st	p/st
0105 12 00	Turkeys	152 €/1 000 p/st	p/st
0105 19	Other:
0105 19 20	Geese	152 €/1 000 p/st	p/st
0105 19 90	Ducks and guinea fowls	52 €/1 000 p/st	p/st
	Other:
0105 92 00	Fowls of the species Gallus domesticus weighing not more than 2 000 g	20,9 €/100 kg/net	p/st
0105 93 00	Fowls of the species Gallus domesticus weighing more than 2 000 g	20,9 €/100 kg/net	p/st
0105 99	Other:
0105 99 10	Ducks	32,3 €/100 kg/net	p/st
0105 99 20	Geese	31,6 €/100 kg/net	p/st
0105 99 30	Turkeys	23,8 €/100 kg/net	p/st
0105 99 50	Guinea fowls	34,5 €/100 kg/net	p/st
0106	Other live animals:
	Mammals:
0106 11 00	Primates	Free	p/st
0106 12 00	Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)	Free	p/st
0106 19	Other:
0106 19 10	Domestic rabbits	3,8	p/st
0106 19 90	Other	Free	—
0106 20 00	Reptiles (including snakes and turtles)	Free	p/st
	Birds:
0106 31 00	Birds of prey	Free	p/st
0106 32 00	Psittaciformes (including parrots, parakeets, macaws and cockatoos)	Free	p/st
0106 39	Other:
0106 39 10	Pigeons	6,4	p/st
0106 39 90	Other	Free	—
0106 90 00	Other	Free	—

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

This chapter does not cover:

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

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

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

Additional notes

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

(a)

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

(b)

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

(c)

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

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

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

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

(d)

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

(e)

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

(f)

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

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

(h)

11.

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

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

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

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

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

(a)

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

(b)

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

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

(c)

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

The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra.

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

(d)

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

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

(e)

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

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

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

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

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

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

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

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

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

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

The head is separated from the rest of the half-carcase as follows:

—	by a straight cut parallel to the cranium; or

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

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

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

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

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

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

B.	In determining the number of whole or cut ribs referred to in paragraph 3 A, only those attached to the backbone shall be taken into consideration.

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

(a)

‘poultry cuts, with bone in’, for the purposes of subheadings 0207 13 20 to 0207 13 60, 0207 14 20 to 0207 14 60, 0207 26 20 to 0207 26 70, 0207 27 20 to 0207 27 70, 0207 35 21 to 0207 35 63 and 0207 36 21 to 0207 36 63: the cuts specified therein, including all bones.

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

(b)	‘halves’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone;

(c)	‘quarters’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: leg quarters or breast quarters, obtained by a transversal cut of a half;

(d)

‘whole wings, with or without tips’, for the purposes of subheadings 0207 13 30, 0207 14 30, 0207 26 30, 0207 27 30, 0207 35 31 and 0207 36 31: poultry cuts, consisting of the humerus, radius and ulna, together with the surrounding musculature. The tip, including the carpal bones, may or may not have been removed. The cuts shall be made at the joints;

(e)	‘breasts’, for the purposes of subheadings 0207 13 50, 0207 14 50, 0207 26 50, 0207 27 50, 0207 35 51, 0207 35 53, 0207 36 51 and 0207 36 53: poultry cuts, consisting of the sternum and the ribs distributed on both sides of it, together with the surrounding musculature;

(f)	‘legs’, for the purposes of subheadings 0207 13 60, 0207 14 60, 0207 35 61, 0207 35 63, 0207 36 61 and 0207 36 63: poultry cuts consisting of the femur, tibia and fibula, together with the surrounding musculature. The two cuts shall be made at the joints;

(g)	‘turkey drumsticks’, for the purposes of subheadings 0207 26 60 and 0207 27 60: turkey cuts, consisting of the tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints;

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

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

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

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

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

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

(b)	Products falling in heading 0210 to which seasoning has been added during the process of preparation remain classified therein provided that the addition of seasoning has not changed their character.

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0201	Meat of bovine animals, fresh or chilled:
0201 10 00	Carcases and half-carcases	12,8 + 176,8 €/100 kg/net (18)	—
0201 20	Other cuts with bone in:
0201 20 20	‘Compensated’ quarters	12,8 + 176,8 €/100 kg/net (18)	—
0201 20 30	Unseparated or separated forequarters	12,8 + 141,4 €/100 kg/net (18)	—
0201 20 50	Unseparated or separated hindquarters	12,8 + 212,2 €/100 kg/net (18)	—
0201 20 90	Other	12,8 + 265,2 €/100 kg/net (18)	—
0201 30 00	Boneless	12,8 + 303,4 €/100 kg/net (18)	—
0202	Meat of bovine animals, frozen:
0202 10 00	Carcases and half-carcases	12,8 + 176,8 €/100 kg/net (18)	—
0202 20	Other cuts with bone in:
0202 20 10	‘Compensated’ quarters	12,8 + 176,8 €/100 kg/net (18)	—
0202 20 30	Unseparated or separated forequarters	12,8 + 141,4 €/100 kg/net (18)	—
0202 20 50	Unseparated or separated hindquarters	12,8 + 221,1 €/100 kg/net (18)	—
0202 20 90	Other	12,8 + 265,3 €/100 kg/net (18)	—
0202 30	Boneless:
0202 30 10	Forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; ‘compensated’ quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece	12,8 + 221,1 €/100 kg/net (18)	—
0202 30 50	Crop, chuck and blade and brisket cuts (19)	12,8 + 221,1 €/100 kg/net (18)	—
0202 30 90	Other	12,8 + 304,1 €/100 kg/net (18)	—
0203	Meat of swine, fresh, chilled or frozen:
	Fresh or chilled:
0203 11	Carcases and half-carcases:
0203 11 10	Of domestic swine	53,6 €/100 kg/net (18)	—
0203 11 90	Other	Free	—
0203 12	Hams, shoulders and cuts thereof, with bone in:
	Of domestic swine:
0203 12 11	Hams and cuts thereof	77,8 €/100 kg/net (18)	—
0203 12 19	Shoulders and cuts thereof	60,1 €/100 kg/net (18)	—
0203 12 90	Other	Free	—
0203 19	Other:
	Of domestic swine:
0203 19 11	Fore-ends and cuts thereof	60,1 €/100 kg/net (18)	—
0203 19 13	Loins and cuts thereof, with bone in	86,9 €/100 kg/net (18)	—
0203 19 15	Bellies (streaky) and cuts thereof	46,7 €/100 kg/net (18)	—
	Other:
0203 19 55	Boneless	86,9 €/100 kg/net (18)	—
0203 19 59	Other	86,9 €/100 kg/net (18)	—
0203 19 90	Other	Free	—
	Frozen:
0203 21	Carcases and half-carcases:
0203 21 10	Of domestic swine	53,6 €/100 kg/net (18)	—
0203 21 90	Other	Free	—
0203 22	Hams, shoulders and cuts thereof, with bone in:
	Of domestic swine:
0203 22 11	Hams and cuts thereof	77,8 €/100 kg/net (18)	—
0203 22 19	Shoulders and cuts thereof	60,1 €/100 kg/net (18)	—
0203 22 90	Other	Free	—
0203 29	Other:
	Of domestic swine:
0203 29 11	Fore-ends and cuts thereof	60,1 €/100 kg/net (18)	—
0203 29 13	Loins and cuts thereof, with bone in	86,9 €/100 kg/net (18)	—
0203 29 15	Bellies (streaky) and cuts thereof	46,7 €/100 kg/net (18)	—
	Other:
0203 29 55	Boneless	86,9 €/100 kg/net (18)	—
0203 29 59	Other	86,9 €/100 kg/net (18)	—
0203 29 90	Other	Free	—
0204	Meat of sheep or goats, fresh, chilled or frozen:
0204 10 00	Carcases and half-carcases of lamb, fresh or chilled	12,8 + 171,3 €/100 kg/net (18)	—
	Other meat of sheep, fresh or chilled:
0204 21 00	Carcases and half-carcases	12,8 + 171,3 €/100 kg/net (18)	—
0204 22	Other cuts with bone in:
0204 22 10	Short forequarters	12,8 + 119,9 €/100 kg/net (18)	—
0204 22 30	Chines and/or best ends	12,8 + 188,5 €/100 kg/net (18)	—
0204 22 50	Legs	12,8 + 222,7 €/100 kg/net (18)	—
0204 22 90	Other	12,8 + 222,7 €/100 kg/net (18)	—
0204 23 00	Boneless	12,8 + 311,8 €/100 kg/net (18)	—
0204 30 00	Carcases and half-carcases of lamb, frozen	12,8 + 128,8 €/100 kg/net (18)	—
	Other meat of sheep, frozen:
0204 41 00	Carcases and half-carcases	12,8 + 128,8 €/100 kg/net (18)	—
0204 42	Other cuts with bone in:
0204 42 10	Short forequarters	12,8 + 90,2 €/100 kg/net (18)	—
0204 42 30	Chines and/or best ends	12,8 + 141,7 €/100 kg/net (18)	—
0204 42 50	Legs	12,8 + 167,5 €/100 kg/net (18)	—
0204 42 90	Other	12,8 + 167,5 €/100 kg/net (18)	—
0204 43	Boneless:
0204 43 10	Of lamb	12,8 + 234,5 €/100 kg/net (18)	—
0204 43 90	Other	12,8 + 234,5 €/100 kg/net (18)	—
0204 50	Meat of goats:
	Fresh or chilled:
0204 50 11	Carcases and half-carcases	12,8 + 171,3 €/100 kg/net (18)	—
0204 50 13	Short forequarters	12,8 + 119,9 €/100 kg/net (18)	—
0204 50 15	Chines and/or best ends	12,8 + 188,5 €/100 kg/net (18)	—
0204 50 19	Legs	12,8 + 222,7 €/100 kg/net (18)	—
	Other:
0204 50 31	Cuts with bone in	12,8 + 222,7 €/100 kg/net (18)	—
0204 50 39	Boneless cuts	12,8 + 311,8 €/100 kg/net (18)	—
	Frozen:
0204 50 51	Carcases and half-carcases	12,8 + 128,8 €/100 kg/net (18)	—
0204 50 53	Short forequarters	12,8 + 90,2 €/100 kg/net (18)	—
0204 50 55	Chines and/or best ends	12,8 + 141,7 €/100 kg/net (18)	—
0204 50 59	Legs	12,8 + 167,5 €/100 kg/net (18)	—
	Other:
0204 50 71	Cuts with bone in	12,8 + 167,5 €/100 kg/net (18)	—
0204 50 79	Boneless cuts	12,8 + 234,5 €/100 kg/net (18)	—
0205 00	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen:
0205 00 20	Fresh or chilled	5,1	—
0205 00 80	Frozen	5,1	—
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen:
0206 10	Of bovine animals, fresh or chilled:
0206 10 10	For the manufacture of pharmaceutical products (17)	Free	—
	Other:
0206 10 91	Livers	Free	—
0206 10 95	Thick skirt and thin skirt	12,8 + 303,4 €/100 kg/net (18)	—
0206 10 99	Other	Free	—
	Of bovine animals, frozen:
0206 21 00	Tongues	Free	—
0206 22 00	Livers	Free	—
0206 29	Other:
0206 29 10	For the manufacture of pharmaceutical products (17)	Free	—
	Other:
0206 29 91	Thick skirt and thin skirt	12,8 + 304,1 €/100 kg/net (18)	—
0206 29 99	Other	Free	—
0206 30 00	Of swine, fresh or chilled	Free	—
	Of swine, frozen:
0206 41 00	Livers	Free	—
0206 49	Other:
0206 49 20	Of domestic swine	Free	—
0206 49 80	Other	Free	—
0206 80	Other, fresh or chilled:
0206 80 10	For the manufacture of pharmaceutical products (17)	Free	—
	Other:
0206 80 91	Of horses, asses, mules and hinnies	6,4	—
0206 80 99	Of sheep and goats	Free	—
0206 90	Other, frozen:
0206 90 10	For the manufacture of pharmaceutical products (17)	Free	—
	Other:
0206 90 91	Of horses, asses, mules and hinnies	6,4	—
0206 90 99	Of sheep and goats	Free	—
0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen:
	Of fowls of the species Gallus domesticus:
0207 11	Not cut in pieces, fresh or chilled:
0207 11 10	Plucked and gutted, with heads and feet, known as ‘83 % chickens’	26,2 €/100 kg/net (18)	—
0207 11 30	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’	29,9 €/100 kg/net (18)	—
0207 11 90	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented	32,5 €/100 kg/net (18)	—
0207 12	Not cut in pieces, frozen:
0207 12 10	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’	29,9 €/100 kg/net (18)	—
0207 12 90	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented	32,5 €/100 kg/net (18)	—
0207 13	Cuts and offal, fresh or chilled:
	Cuts:
0207 13 10	Boneless	102,4 €/100 kg/net (18)	—
	With bone in:
0207 13 20	Halves or quarters	35,8 €/100 kg/net (18)	—
0207 13 30	Whole wings, with or without tips	26,9 €/100 kg/net (18)	—
0207 13 40	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net (18)	—
0207 13 50	Breasts and cuts thereof	60,2 €/100 kg/net (18)	—
0207 13 60	Legs and cuts thereof	46,3 €/100 kg/net (18)	—
0207 13 70	Other	100,8 €/100 kg/net (18)	—
	Offal:
0207 13 91	Livers	6,4	—
0207 13 99	Other	18,7 €/100 kg/net	—
0207 14	Cuts and offal, frozen:
	Cuts:
0207 14 10	Boneless	102,4 €/100 kg/net (18)	—
	With bone in:
0207 14 20	Halves or quarters	35,8 €/100 kg/net (18)	—
0207 14 30	Whole wings, with or without tips	26,9 €/100 kg/net (18)	—
0207 14 40	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net (18)	—
0207 14 50	Breasts and cuts thereof	60,2 €/100 kg/net (18)	—
0207 14 60	Legs and cuts thereof	46,3 €/100 kg/net (18)	—
0207 14 70	Other	100,8 €/100 kg/net (18)	—
	Offal:
0207 14 91	Livers	6,4	—
0207 14 99	Other	18,7 €/100 kg/net	—
	Of turkeys:
0207 24	Not cut in pieces, fresh or chilled:
0207 24 10	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’	34 €/100 kg/net (18)	—
0207 24 90	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented	37,3 €/100 kg/net (18)	—
0207 25	Not cut in pieces, frozen:
0207 25 10	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’	34 €/100 kg/net (18)	—
0207 25 90	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented	37,3 €/100 kg/net (18)	—
0207 26	Cuts and offal, fresh or chilled:
	Cuts:
0207 26 10	Boneless	85,1 €/100 kg/net (18)	—
	With bone in:
0207 26 20	Halves or quarters	41 €/100 kg/net (18)	—
0207 26 30	Whole wings, with or without tips	26,9 €/100 kg/net (18)	—
0207 26 40	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net (18)	—
0207 26 50	Breasts and cuts thereof	67,9 €/100 kg/net (18)	—
	Legs and cuts thereof:
0207 26 60	Drumsticks and cuts of drumsticks	25,5 €/100 kg/net (18)	—
0207 26 70	Other	46 €/100 kg/net (18)	—
0207 26 80	Other	83 €/100 kg/net (18)	—
	Offal:
0207 26 91	Livers	6,4	—
0207 26 99	Other	18,7 €/100 kg/net	—
0207 27	Cuts and offal, frozen:
	Cuts:
0207 27 10	Boneless	85,1 €/100 kg/net (18)	—
	With bone in:
0207 27 20	Halves or quarters	41 €/100 kg/net (18)	—
0207 27 30	Whole wings, with or without tips	26,9 €/100 kg/net (18)	—
0207 27 40	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net (18)	—
0207 27 50	Breasts and cuts thereof	67,9 €/100 kg/net (18)	—
	Legs and cuts thereof:
0207 27 60	Drumsticks and cuts thereof	25,5 €/100 kg/net (18)	—
0207 27 70	Other	46 €/100 kg/net (18)	—
0207 27 80	Other	83 €/100 kg/net (18)	—
	Offal:
0207 27 91	Livers	6,4	—
0207 27 99	Other	18,7 €/100 kg/net	—
	Of ducks, geese or guinea fowls:
0207 32	Not cut in pieces, fresh or chilled:
	Of ducks:
0207 32 11	Plucked, bled, gutted but not drawn, with heads and feet, known as ‘85 % ducks’	38 €/100 kg/net	—
0207 32 15	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’	46,2 €/100 kg/net	—
0207 32 19	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented	51,3 €/100 kg/net	—
	Of geese:
0207 32 51	Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’	45,1 €/100 kg/net	—
0207 32 59	Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented	48,1 €/100 kg/net	—
0207 32 90	Of guinea fowls	49,3 €/100 kg/net	—
0207 33	Not cut in pieces, frozen:
	Of ducks:
0207 33 11	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’	46,2 €/100 kg/net	—
0207 33 19	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented	51,3 €/100 kg/net	—
	Of geese:
0207 33 51	Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’	45,1 €/100 kg/net	—
0207 33 59	Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented	48,1 €/100 kg/net	—
0207 33 90	Of guinea fowls	49,3 €/100 kg/net	—
0207 34	Fatty livers, fresh or chilled:
0207 34 10	Of geese	Free	—
0207 34 90	Of ducks	Free	—
0207 35	Other, fresh or chilled:
	Cuts:
	Boneless:
0207 35 11	Of geese	110,5 €/100 kg/net	—
0207 35 15	Of ducks or guinea fowls	128,3 €/100 kg/net	—
	With bone in:
	Halves or quarters:
0207 35 21	Of ducks	56,4 €/100 kg/net	—
0207 35 23	Of geese	52,9 €/100 kg/net	—
0207 35 25	Of guinea fowls	54,2 €/100 kg/net	—
0207 35 31	Whole wings, with or without tips	26,9 €/100 kg/net	—
0207 35 41	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net	—
	Breasts and cuts thereof:
0207 35 51	Of geese	86,5 €/100 kg/net	—
0207 35 53	Of ducks or guinea fowls	115,5 €/100 kg/net	—
	Legs and cuts thereof:
0207 35 61	Of geese	69,7 €/100 kg/net	—
0207 35 63	Of ducks or guinea fowls	46,3 €/100 kg/net	—
0207 35 71	Goose or duck paletots	66 €/100 kg/net	—
0207 35 79	Other	123,2 €/100 kg/net	—
	Offal:
0207 35 91	Livers, other than fatty livers	6,4	—
0207 35 99	Other	18,7 €/100 kg/net	—
0207 36	Other, frozen:
	Cuts:
	Boneless:
0207 36 11	Of geese	110,5 €/100 kg/net	—
0207 36 15	Of ducks or guinea fowls	128,3 €/100 kg/net	—
	With bone in:
	Halves or quarters:
0207 36 21	Of ducks	56,4 €/100 kg/net	—
0207 36 23	Of geese	52,9 €/100 kg/net	—
0207 36 25	Of guinea fowls	54,2 €/100 kg/net	—
0207 36 31	Whole wings, with or without tips	26,9 €/100 kg/net	—
0207 36 41	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net	—
	Breasts and cuts thereof:
0207 36 51	Of geese	86,5 €/100 kg/net	—
0207 36 53	Of ducks or guinea fowls	115,5 €/100 kg/net	—
	Legs and cuts thereof:
0207 36 61	Of geese	69,7 €/100 kg/net	—
0207 36 63	Of ducks or guinea fowls	46,3 €/100 kg/net	—
0207 36 71	Goose or duck paletots	66 €/100 kg/net	—
0207 36 79	Other	123,2 €/100 kg/net	—
	Offal:
	Livers:
0207 36 81	Fatty livers of geese	Free	—
0207 36 85	Fatty livers of ducks	Free	—
0207 36 89	Other	6,4	—
0207 36 90	Other	18,7 €/100 kg/net	—
0208	Other meat and edible meat offal, fresh, chilled or frozen:
0208 10	Of rabbits or hares:
	Of domestic rabbits:
0208 10 11	Fresh or chilled	6,4	—
0208 10 19	Frozen	6,4	—
0208 10 90	Other	Free	—
0208 20 00	Frogs' legs	6,4	—
0208 30 00	Of primates	9	—
0208 40	Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia):
0208 40 10	Whale meat	6,4	—
0208 40 90	Other	9	—
0208 50 00	Of reptiles (including snakes and turtles)	9	—
0208 90	Other:
0208 90 10	Of domestic pigeons	6,4	—
	Of game, other than of rabbits or hares:
0208 90 20	Of quails	Free	—
0208 90 40	Other	Free	—
0208 90 55	Seal meat	6,4	—
0208 90 60	Of reindeer	9	—
0208 90 95	Other	9	—
0209 00	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked:
	Subcutaneous pig fat:
0209 00 11	Fresh, chilled, frozen, salted or in brine	21,4 €/100 kg/net	—
0209 00 19	Dried or smoked	23,6 €/100 kg/net	—
0209 00 30	Pig fat, other than that of subheading 0209 00 11 or 0209 00 19	12,9 €/100 kg/net	—
0209 00 90	Poultry fat	41,5 €/100 kg/net	—
0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:
	Meat of swine:
0210 11	Hams, shoulders and cuts thereof, with bone in:
	Of domestic swine:
	Salted or in brine:
0210 11 11	Hams and cuts thereof	77,8 €/100 kg/net	—
0210 11 19	Shoulders and cuts thereof	60,1 €/100 kg/net	—
	Dried or smoked:
0210 11 31	Hams and cuts thereof	151,2 €/100 kg/net	—
0210 11 39	Shoulders and cuts thereof	119 €/100 kg/net	—
0210 11 90	Other	15,4	—
0210 12	Bellies (streaky) and cuts thereof:
	Of domestic swine:
0210 12 11	Salted or in brine	46,7 €/100 kg/net	—
0210 12 19	Dried or smoked	77,8 €/100 kg/net	—
0210 12 90	Other	15,4	—
0210 19	Other:
	Of domestic swine:
	Salted or in brine:
0210 19 10	Bacon sides or spencers	68,7 €/100 kg/net	—
0210 19 20	Three-quarter sides or middles	75,1 €/100 kg/net	—
0210 19 30	Fore-ends and cuts thereof	60,1 €/100 kg/net	—
0210 19 40	Loins and cuts thereof	86,9 €/100 kg/net	—
0210 19 50	Other	86,9 €/100 kg/net	—
	Dried or smoked:
0210 19 60	Fore-ends and cuts thereof	119 €/100 kg/net	—
0210 19 70	Loins and cuts thereof	149,6 €/100 kg/net	—
	Other:
0210 19 81	Boneless	151,2 €/100 kg/net	—
0210 19 89	Other	151,2 €/100 kg/net	—
0210 19 90	Other	15,4	—
0210 20	Meat of bovine animals:
0210 20 10	With bone in	15,4 + 265,2 €/100 kg/net	—
0210 20 90	Boneless	15,4 + 303,4 €/100 kg/net	—
	Other, including edible flours and meals of meat and meat offal:
0210 91 00	Of primates	15,4	—
0210 92 00	Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)	15,4	—
0210 93 00	Of reptiles (including snakes and turtles)	15,4	—
0210 99	Other:
	Meat:
0210 99 10	Of horses, salted, in brine or dried	6,4	—
	Of sheep and goats:
0210 99 21	With bone in	222,7 €/100 kg/net	—
0210 99 29	Boneless	311,8 €/100 kg/net	—
0210 99 31	Of reindeer	15,4	—
0210 99 39	Other	15,4	—
	Offal:
	Of domestic swine:
0210 99 41	Livers	64,9 €/100 kg/net	—
0210 99 49	Other	47,2 €/100 kg/net	—
	Of bovine animals:
0210 99 51	Thick skirt and thin skirt	15,4 + 303,4 €/100 kg/net	—
0210 99 59	Other	12,8	—
0210 99 60	Of sheep and goats	15,4	—
	Other:
	Poultry liver:
0210 99 71	Fatty livers of geese or ducks, salted or in brine	Free	—
0210 99 79	Other	6,4	—
0210 99 80	Other	15,4	—
0210 99 90	Edible flours and meals of meat or meat offal	15,4 + 303,4 €/100 kg/net	—

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Notes

This chapter does not cover:

(a)	mammals of heading 0106;

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

(c)

fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or

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

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0301	Live fish:
0301 10	Ornamental fish:
0301 10 10	Freshwater fish	Free	—
0301 10 90	Saltwater fish	7,5	—
	Other live fish:
0301 91	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
0301 91 10	Of the species Oncorhynchus apache or Oncorhynchus chrysogaster	8	—
0301 91 90	Other	12	—
0301 92 00	Eels (Anguilla spp.)	Free	—
0301 93 00	Carp	8	—
0301 99	Other:
	Freshwater fish:
0301 99 11	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
0301 99 19	Other	8	—
0301 99 90	Saltwater fish	16	—
0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304:
	Salmonidae, excluding livers and roes:
0302 11	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
0302 11 10	Of the species Oncorhynchus apache or Oncorhynchus chrysogaster	8	—
0302 11 20	Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each	12	—
0302 11 80	Other	12	—
0302 12 00	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
0302 19 00	Other	8	—
	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
0302 21	Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis):
0302 21 10	Lesser or Greenland halibut (Reinhardtius hippoglossoides)	8	—
0302 21 30	Atlantic halibut (Hippoglossus hippoglossus)	8	—
0302 21 90	Pacific halibut (Hippoglossus stenolepis)	15	—
0302 22 00	Plaice (Pleuronectes platessa)	7,5	—
0302 23 00	Sole (Solea spp.)	15	—
0302 29	Other:
0302 29 10	Megrim (Lepidorhombus spp.)	15	—
0302 29 90	Other	15	—
	Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
0302 31	Albacore or longfinned tunas (Thunnus alalunga):
0302 31 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 31 90	Other	22 (22)	—
0302 32	Yellowfin tunas (Thunnus albacares):
0302 32 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 32 90	Other	22 (22)	—
0302 33	Skipjack or stripe-bellied bonito:
0302 33 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 33 90	Other	22 (22)	—
0302 34	Bigeye tunas (Thunnus obesus):
0302 34 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 34 90	Other	22 (22)	—
0302 35	Bluefin tunas (Thunnus thynnus):
0302 35 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 35 90	Other	22 (22)	—
0302 36	Southern bluefin tunas (Thunnus maccoyii):
0302 36 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 36 90	Other	22 (22)	—
0302 39	Other:
0302 39 10	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 39 90	Other	22 (22)	—
0302 40 00	Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes	(23)	—
0302 50	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes:
0302 50 10	Of the species Gadus morhua	12	—
0302 50 90	Other	12	—
	Other fish, excluding livers and roes:
0302 61	Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):
0302 61 10	Sardines of the species Sardina pilchardus	23	—
0302 61 30	Sardines of the genus Sardinops; sardinella (Sardinella spp.)	15	—
0302 61 80	Brisling or sprats (Sprattus sprattus)	(24)	—
0302 62 00	Haddock (Melanogrammus aeglefinus)	7,5	—
0302 63 00	Coalfish (Pollachius virens)	7,5	—
0302 64 00	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	(25)	—
0302 65	Dogfish and other sharks:
0302 65 20	Dogfish of the species Squalus acanthias	6	—
0302 65 50	Dogfish of the species Scyliorhinus spp.	6	—
0302 65 90	Other	8	—
0302 66 00	Eels (Anguilla spp.)	Free	—
0302 69	Other:
	Freshwater fish:
0302 69 11	Carp	8	—
0302 69 19	Other	8	—
	Saltwater fish:
	Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0302 33:
0302 69 21	For the industrial manufacture of products of heading 1604 (20)	22 (21) (22)	—
0302 69 25	Other	22 (22)	—
	Redfish (Sebastes spp.):
0302 69 31	Of the species Sebastes marinus	7,5	—
0302 69 33	Other	7,5	—
0302 69 35	Fish of the species Boreogadus saida	12	—
0302 69 41	Whiting (Merlangius merlangus)	7,5	—
0302 69 45	Ling (Molva spp.)	7,5	—
0302 69 51	Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)	7,5	—
0302 69 55	Anchovies (Engraulis spp.)	15	—
0302 69 61	Sea bream (Dentex dentex and Pagellus spp.)	15	—
	Hake (Merluccius spp., Urophycis spp.):
	Hake of the genus Merluccius:
0302 69 66	Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)	15	—
0302 69 67	Southern hake (Merluccius australis)	15	—
0302 69 68	Other	15 (22)	—
0302 69 69	Hake of the genus Urophycis	15	—
0302 69 75	Ray's bream (Brama spp.)	15	—
0302 69 81	Monkfish (Lophius spp.)	15	—
0302 69 85	Blue whiting (Micromesistius poutassou or Gadus poutassou)	7,5	—
0302 69 86	Southern blue whiting (Micromesistius australis)	7,5	—
0302 69 87	Swordfish (Xiphias gladius)	15	—
0302 69 88	Toothfish (Dissostichus spp.)	15	—
0302 69 91	Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)	15	—
0302 69 92	Pink cusk-eel (Genypterus blacodes)	7,5	—
0302 69 94	Sea bass (Dicentrarchus labrax)	15	—
0302 69 95	Gilt-head seabreams (Sparus aurata)	15	—
0302 69 99	Other	15	—
0302 70 00	Livers and roes	10	—
0303	Fish, frozen, excluding fish fillets and other fish meat of heading 0304:
	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes:
0303 11 00	Sockeye salmon (red salmon) (Oncorhynchus nerka)	2	—
0303 19 00	Other	2	—
	Other salmonidae, excluding livers and roes:
0303 21	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
0303 21 10	Of the species Oncorhynchus apache or Oncorhynchus chrysogaster	9	—
0303 21 20	Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each	12	—
0303 21 80	Other	12	—
0303 22 00	Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
0303 29 00	Other	9 (22)	—
	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
0303 31	Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis):
0303 31 10	Lesser or Greenland halibut (Reinhardtius hippoglossoides)	7,5	—
0303 31 30	Atlantic halibut (Hippoglossus hippoglossus)	7,5	—
0303 31 90	Pacific halibut (Hippoglossus stenolepis)	15	—
0303 32 00	Plaice (Pleuronectes platessa)	15	—
0303 33 00	Sole (Solea spp.)	7,5	—
0303 39	Other:
0303 39 10	Flounder (Platichthys flesus)	7,5	—
0303 39 30	Fish of the genus Rhombosolea	7,5	—
0303 39 70	Other	15	—
	Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
0303 41	Albacore or longfinned tunas (Thunnus alalunga):
	For the industrial manufacture of products of heading 1604 (20):
0303 41 11	Whole	22 (21) (22)	—
0303 41 13	Gilled and gutted	22 (21) (22)	—
0303 41 19	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 41 90	Other	22 (22)	—
0303 42	Yellowfin tunas (Thunnus albacares):
	For the industrial manufacture of products of heading 1604 (20):
	Whole:
0303 42 12	Weighing more than 10 kg each	20 (21) (22)	—
0303 42 18	Other	20 (21) (22)	—
	Gilled and gutted:
0303 42 32	Weighing more than 10 kg each	22 (21) (22)	—
0303 42 38	Other	22 (21) (22)	—
	Other (for example, ‘heads off’):
0303 42 52	Weighing more than 10 kg each	22 (21) (22)	—
0303 42 58	Other	22 (21) (22)	—
0303 42 90	Other	22 (22)	—
0303 43	Skipjack or stripe-bellied bonito:
	For the industrial manufacture of products of heading 1604 (20):
0303 43 11	Whole	22 (21) (22)	—
0303 43 13	Gilled and gutted	22 (21) (22)	—
0303 43 19	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 43 90	Other	22 (22)	—
0303 44	Bigeye tunas (Thunnus obesus):
	For the industrial manufacture of products of heading 1604 (20):
0303 44 11	Whole	22 (21) (22)	—
0303 44 13	Gilled and gutted	22 (21) (22)	—
0303 44 19	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 44 90	Other	22 (22)	—
0303 45	Bluefin tunas (Thunnus thynnus):
	For the industrial manufacture of products of heading 1604 (20):
0303 45 11	Whole	22 (21) (22)	—
0303 45 13	Gilled and gutted	22 (21) (22)	—
0303 45 19	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 45 90	Other	22 (22)	—
0303 46	Southern bluefin tunas (Thunnus maccoyii):
	For the industrial manufacture of products of heading 1604 (20):
0303 46 11	Whole	22 (21) (22)	—
0303 46 13	Gilled and gutted	22 (21) (22)	—
0303 46 19	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 46 90	Other	22 (22)	—
0303 49	Other:
	For the industrial manufacture of products of heading 1604 (20):
0303 49 31	Whole	22 (21) (22)	—
0303 49 33	Gilled and gutted	22 (21) (22)	—
0303 49 39	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 49 80	Other	22 (22)	—
0303 50 00	Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes	(23)	—
0303 60	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes:
0303 60 11	Of the species Gadus morhua	12	—
0303 60 19	Of the species Gadus ogac	12	—
0303 60 90	Of the species Gadus macrocephalus	12	—
	Other fish, excluding livers and roes:
0303 71	Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):
0303 71 10	Sardines of the species Sardina pilchardus	23	—
0303 71 30	Sardines of the genus Sardinops; sardinella (Sardinella spp.)	15	—
0303 71 80	Brisling or sprats (Sprattus sprattus)	(24)	—
0303 72 00	Haddock (Melanogrammus aeglefinus)	7,5	—
0303 73 00	Coalfish (Pollachius virens)	7,5	—
0303 74	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus):
0303 74 30	Of the species Scomber scombrus or Scomber japonicus	(25)	—
0303 74 90	Of the species Scomber australasicus	15	—
0303 75	Dogfish and other sharks:
0303 75 20	Dogfish of the species Squalus acanthias	6	—
0303 75 50	Dogfish of the species Scyliorhinus spp.	6	—
0303 75 90	Other	8	—
0303 76 00	Eels (Anguilla spp.)	Free	—
0303 77 00	Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)	15	—
0303 78	Hake (Merluccius spp., Urophycis spp.):
	Hake of the genus Merluccius:
0303 78 11	Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)	15	—
0303 78 12	Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)	15	—
0303 78 13	Southern hake (Merluccius australis)	15	—
0303 78 19	Other	15 (22)	—
0303 78 90	Hake of the genus Urophycis	15	—
0303 79	Other:
	Freshwater fish:
0303 79 11	Carp	8	—
0303 79 19	Other	8	—
	Saltwater fish:
	Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0303 43:
	For the industrial manufacture of products of heading 1604 (20):
0303 79 21	Whole	22 (21) (22)	—
0303 79 23	Gilled and gutted	22 (21) (22)	—
0303 79 29	Other (for example, ‘heads off’)	22 (21) (22)	—
0303 79 31	Other	22 (22)	—
	Redfish (Sebastes spp.):
0303 79 35	Of the species Sebastes marinus	7,5	—
0303 79 37	Other	7,5	—
0303 79 41	Fish of the species Boreogadus saida	12	—
0303 79 45	Whiting (Merlangius merlangus)	7,5	—
0303 79 51	Ling (Molva spp.)	7,5	—
0303 79 55	Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)	15	—
0303 79 58	Fish of the species Orcynopsis unicolor	(26)	—
0303 79 65	Anchovies (Engraulis spp.)	15	—
0303 79 71	Sea bream (Dentex dentex and Pagellus spp.)	15	—
0303 79 75	Ray's bream (Brama spp.)	15	—
0303 79 81	Monkfish (Lophius spp.)	15	—
0303 79 83	Blue whiting (Micromesistius poutassou or Gadus poutassou)	7,5	—
0303 79 85	Southern blue whiting (Micromesistius australis)	7,5	—
0303 79 87	Swordfish (Xiphias gladius)	7,5	—
0303 79 88	Toothfish (Dissostichus spp.)	15	—
0303 79 91	Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)	15	—
0303 79 92	Blue grenadier (Macruronus novaezealandiae)	7,5	—
0303 79 93	Pink cusk-eel (Genypterus blacodes)	7,5	—
0303 79 94	Fish of the species Pelotreis flavilatus or Peltorhamphus novaezealandiae	7,5	—
0303 79 98	Other	15	—
0303 80	Livers and roes:
0303 80 10	Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate (20)	Free	—
0303 80 90	Other	10	—
0304	Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:
0304 10	Fresh or chilled:
	Fillets:
	Of freshwater fish:
0304 10 13	Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
	Of trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae:
0304 10 15	Of the species Oncorhynchus mykiss weighing more than 400 g each	12	—
0304 10 17	Other	12	—
0304 10 19	Of other freshwater fish	9	—
	Other:
0304 10 31	Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida	18	—
0304 10 33	Of coalfish (Pollachius virens)	18	—
0304 10 35	Of redfish (Sebastes spp.)	18	—
0304 10 38	Other	18	—
	Other fish meat (whether or not minced):
0304 10 91	Of freshwater fish	8	—
	Other:
0304 10 97	Flaps of herring	(23)	—
0304 10 98	Other	15 (22)	—
0304 20	Frozen fillets:
	Of freshwater fish:
0304 20 13	Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
	Of trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae:
0304 20 15	Of the species Oncorhynchus mykiss weighing more than 400 g each	12	—
0304 20 17	Other	12	—
0304 20 19	Of other freshwater fish	9	—
	Other:
	Of cod (Gadus morhua, Gadus macrocephalus, Gadus ogac) and of fish of the species Boreogadus saida:
0304 20 21	Of cod of the species Gadus macrocephalus	7,5	—
0304 20 29	Other	7,5	—
0304 20 31	Of coalfish (Pollachius virens)	7,5	—
0304 20 33	Of haddock (Melanogrammus aeglefinus)	7,5	—
	Of redfish (Sebastes spp.):
0304 20 35	Of the species Sebastes marinus	7,5	—
0304 20 37	Other	7,5	—
0304 20 41	Of whiting (Merlangius merlangus)	7,5	—
0304 20 43	Of ling (Molva spp.)	7,5	—
0304 20 45	Of tuna (of the genus Thunnus) and of fish of the genus Euthynnus	18	—
	Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and of fish of the species Orcynopsis unicolor:
0304 20 51	Of mackerel of the species Scomber australasicus	15	—
0304 20 53	Other	15	—
	Of hake (Merluccius spp., Urophycis spp.):
	Of hake of the genus Merluccius:
0304 20 55	Of Cape hake (shallow-water hake) (Merluccius capensis) and of deepwater hake (deepwater Cape hake) (Merluccius paradoxus)	7,5	—
0304 20 56	Of argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)	7,5	—
0304 20 58	Other	7,5	—
0304 20 59	Of hake of the genus Urophycis	7,5	—
	Of dogfish and other sharks:
0304 20 61	Of dogfish (Squalus acanthias and Scyliorhinus spp.)	7,5	—
0304 20 69	Of other sharks	7,5	—
0304 20 71	Of plaice (Pleuronectes platessa)	7,5	—
0304 20 73	Of flounder (Platichthys flesus)	7,5	—
0304 20 75	Of herring (Clupea harengus, Clupea pallasii)	15	—
0304 20 79	Of megrim (Lepidorhombus spp.)	15	—
0304 20 83	Of monkfish (Lophius spp.)	15	—
0304 20 85	Of Alaska pollack (Theragra chalcogramma)	15	—
0304 20 87	Of swordfish (Xiphias gladius)	7,5	—
0304 20 88	Of toothfish (Dissostichus spp.)	15	—
0304 20 91	Of blue grenadier (Macruronus novaezealandiae)	7,5	—
0304 20 94	Other	15 (22)	—
0304 90	Other:
0304 90 05	Surimi	15	—
	Other:
0304 90 10	Of freshwater fish	8	—
	Other:
0304 90 22	Of herring (Clupea harengus, Clupea pallasii)	(23)	—
0304 90 31	Of redfish (Sebastes spp.)	8	—
	Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida:
0304 90 35	Of cod of the species Gadus macrocephalus	7,5	—
0304 90 38	Of cod of the species Gadus morhua	7,5	—
0304 90 39	Other	7,5	—
0304 90 41	Of coalfish (Pollachius virens)	7,5	—
0304 90 45	Of haddock (Melanogrammus aeglefinus)	7,5	—
0304 90 48	Of hake (Merluccius spp., Urophycis spp.)	7,5	—
0304 90 51	Of megrim (Lepidorhombus spp.)	15	—
0304 90 55	Of Ray's bream (Brama spp.)	15	—
0304 90 57	Of monkfish (Lophius spp.)	7,5	—
0304 90 59	Of blue whiting (Micromesistius poutassou or Gadus poutassou)	7,5	—
0304 90 61	Of Alaska pollack (Theragra chalcogramma)	7,5	—
0304 90 65	Of swordfish (Xiphias gladius)	7,5	—
0304 90 97	Other	7,5	—
0305	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption:
0305 10 00	Flours, meals and pellets of fish, fit for human consumption	13	—
0305 20 00	Livers and roes of fish, dried, smoked, salted or in brine	11	—
0305 30	Fish fillets, dried, salted or in brine, but not smoked:
	Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida:
0305 30 11	Of cod of the species Gadus macrocephalus	16	—
0305 30 19	Other	20	—
0305 30 30	Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar), and Danube salmon (Hucho hucho), salted or in brine	15	—
0305 30 50	Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine	15	—
0305 30 90	Other	16	—
	Smoked fish, including fillets:
0305 41 00	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	13	—
0305 42 00	Herrings (Clupea harengus, Clupea pallasii)	10	—
0305 49	Other:
0305 49 10	Lesser or Greenland halibut (Reinhardtius hippoglossoides)	15	—
0305 49 20	Atlantic halibut (Hippoglossus hippoglossus)	16	—
0305 49 30	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	14	—
0305 49 45	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	14	—
0305 49 50	Eels (Anguilla spp.)	14	—
0305 49 80	Other	14	—
	Dried fish, whether or not salted but not smoked:
0305 51	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
0305 51 10	Dried, unsalted	13 (22)	—
0305 51 90	Dried, salted	13 (22)	—
0305 59	Other:
	Fish of the species Boreogadus saida:
0305 59 11	Dried, unsalted	13 (22)	—
0305 59 19	Dried, salted	13 (22)	—
0305 59 30	Herrings (Clupea harengus, Clupea pallasii)	12	—
0305 59 50	Anchovies (Engraulis spp.)	10	—
0305 59 70	Atlantic halibut (Hippoglossus hippoglossus)	15	—
0305 59 80	Other	12	—
	Fish, salted but not dried or smoked and fish in brine:
0305 61 00	Herrings (Clupea harengus, Clupea pallasii)	12	—
0305 62 00	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	13 (22)	—
0305 63 00	Anchovies (Engraulis spp.)	10	—
0305 69	Other:
0305 69 10	Fish of the species Boreogadus saida	13 (22)	—
0305 69 30	Atlantic halibut (Hippoglossus hippoglossus)	15	—
0305 69 50	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	11	—
0305 69 80	Other	12	—
0306	Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption:
	Frozen:
0306 11	Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
0306 11 10	Crawfish tails	12,5	—
0306 11 90	Other	12,5	—
0306 12	Lobsters (Homarus spp.):
0306 12 10	Whole	6	—
0306 12 90	Other	16	—
0306 13	Shrimps and prawns:
0306 13 10	Of the family Pandalidae	12	—
0306 13 30	Shrimps of the genus Crangon	18	—
0306 13 40	Deepwater rose shrimps (Parapenaeus longirostris)	12	—
0306 13 50	Shrimps of the genus Penaeus	12	—
0306 13 80	Other	12	—
0306 14	Crabs:
0306 14 10	Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and Callinectes sapidus	7,5	—
0306 14 30	Crabs of the species Cancer pagurus	7,5	—
0306 14 90	Other	7,5	—
0306 19	Other, including flours, meals and pellets of crustaceans, fit for human consumption:
0306 19 10	Freshwater crayfish	7,5	—
0306 19 30	Norway lobsters (Nephrops norvegicus)	12	—
0306 19 90	Other	12	—
	Not frozen:
0306 21 00	Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	12,5	—
0306 22	Lobsters (Homarus spp.):
0306 22 10	Live	8	—
	Other:
0306 22 91	Whole	8	—
0306 22 99	Other	10	—
0306 23	Shrimps and prawns:
0306 23 10	Of the family Pandalidae	12	—
	Shrimps of the genus Crangon:
0306 23 31	Fresh, chilled or cooked by steaming or by boiling in water	18	—
0306 23 39	Other	18	—
0306 23 90	Other	12	—
0306 24	Crabs:
0306 24 30	Crabs of the species Cancer pagurus	7,5	—
0306 24 80	Other	7,5	—
0306 29	Other, including flours, meals and pellets of crustaceans, fit for human consumption:
0306 29 10	Freshwater crayfish	7,5	—
0306 29 30	Norway lobsters (Nephrops norvegicus)	12	—
0306 29 90	Other	12	—
0307	Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:
0307 10	Oysters:
0307 10 10	Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g each	Free	—
0307 10 90	Other	9	—
	Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
0307 21 00	Live, fresh or chilled	8	—
0307 29	Other:
0307 29 10	Coquilles St Jacques (Pecten maximus), frozen	8	—
0307 29 90	Other	8	—
	Mussels (Mytilus spp., Perna spp.):
0307 31	Live, fresh or chilled:
0307 31 10	Mytilus spp.	10	—
0307 31 90	Perna spp.	8	—
0307 39	Other:
0307 39 10	Mytilus spp.	10	—
0307 39 90	Perna spp.	8	—
	Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
0307 41	Live, fresh or chilled:
0307 41 10	Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)	8	—
	Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
0307 41 91	Loligo spp., Ommastrephes sagittatus	6	—
0307 41 99	Other	8	—
0307 49	Other:
	Frozen:
	Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.):
	Of the genus Sepiola:
0307 49 01	Lesser cuttle fish (Sepiola rondeleti)	6	—
0307 49 11	Other	8	—
0307 49 18	Other	8	—
	Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
	Loligo spp.:
0307 49 31	Loligo vulgaris	6	—
0307 49 33	Loligo pealei	6	—
0307 49 35	Loligo patagonica	6	—
0307 49 38	Other	6	—
0307 49 51	Ommastrephes sagittatus	6	—
0307 49 59	Other	8	—
	Other:
0307 49 71	Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)	8	—
	Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
0307 49 91	Loligo spp., Ommastrephes sagittatus	6	—
0307 49 99	Other	8	—
	Octopus (Octopus spp.):
0307 51 00	Live, fresh or chilled	8	—
0307 59	Other:
0307 59 10	Frozen	8	—
0307 59 90	Other	8	—
0307 60 00	Snails, other than sea snails	Free	—
	Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:
0307 91 00	Live, fresh or chilled	11	—
0307 99	Other:
	Frozen:
0307 99 11	Illex spp.	8	—
0307 99 13	Striped venus and other species of the family Veneridae	8	—
0307 99 15	Jellyfish (Rhopilema spp.)	Free	—
0307 99 18	Other	11	—
0307 99 90	Other	11	—

CHAPTER 4

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

Notes

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

For the purposes of heading 0405:

(a)

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

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

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

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

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

(c)	they are moulded or capable of being moulded.

This chapter does not cover:

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

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

Subheading notes

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

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

Additional notes

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

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

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

For the purposes of subheadings 0406 90 02 and 0406 90 03, the expression ‘whole cheeses’ means whole cheeses of the following net weights:

—	Emmentaler: not less than 60 kg but not more than 130 kg,

—	Gruyère and Sbrinz: not less than 20 kg but not more than 45 kg,

—	Bergkäse: not less than 20 kg but not more than 60 kg,

—	Appenzell: not less than 6 kg but not more than 8 kg.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0401	Milk and cream, not concentrated nor containing added sugar or other sweetening matter:
0401 10	Of a fat content, by weight, not exceeding 1 %:
0401 10 10	In immediate packings of a net content not exceeding two litres	13,8 €/100 kg/net	—
0401 10 90	Other	12,9 €/100 kg/net	—
0401 20	Of a fat content, by weight, exceeding 1 % but not exceeding 6 %:
	Not exceeding 3 %:
0401 20 11	In immediate packings of a net content not exceeding two litres	18,8 €/100 kg/net	—
0401 20 19	Other	17,9 €/100 kg/net	—
	Exceeding 3 %:
0401 20 91	In immediate packings of a net content not exceeding two litres	22,7 €/100 kg/net	—
0401 20 99	Other	21,8 €/100 kg/net	—
0401 30	Of a fat content, by weight, exceeding 6 %:
	Not exceeding 21 %:
0401 30 11	In immediate packings of a net content not exceeding two litres	57,5 €/100 kg/net	—
0401 30 19	Other	56,6 €/100 kg/net	—
	Exceeding 21 % but not exceeding 45 %:
0401 30 31	In immediate packings of a net content not exceeding two litres	110 €/100 kg/net	—
0401 30 39	Other	109,1 €/100 kg/net	—
	Exceeding 45 %:
0401 30 91	In immediate packings of a net content not exceeding two litres	183,7 €/100 kg/net	—
0401 30 99	Other	182,8 €/100 kg/net	—
0402	Milk and cream, concentrated or containing added sugar or other sweetening matter:
0402 10	In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %:
	Not containing added sugar or other sweetening matter:
0402 10 11	In immediate packings of a net content not exceeding 2,5 kg	125,4 €/100 kg/net	—
0402 10 19	Other	118,8 €/100 kg/net (29)	—
	Other:
0402 10 91	In immediate packings of a net content not exceeding 2,5 kg	1,19 €/kg + 27,5 €/100 kg/net (30)	—
0402 10 99	Other	1,19 €/kg + 21 €/100 kg/net (30)	—
	In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %:
0402 21	Not containing added sugar or other sweetening matter:
	Of a fat content, by weight, not exceeding 27 %:
0402 21 11	In immediate packings of a net content not exceeding 2,5 kg	135,7 €/100 kg/net	—
	Other:
0402 21 17	Of a fat content, by weight, not exceeding 11 %	130,4 €/100 kg/net	—
0402 21 19	Of a fat content, by weight, exceeding 11 % but not exceeding 27 %	130,4 €/100 kg/net	—
	Of a fat content, by weight, exceeding 27 %:
0402 21 91	In immediate packings of a net content not exceeding 2,5 kg	167,2 €/100 kg/net	—
0402 21 99	Other	161,9 €/100 kg/net	—
0402 29	Other:
	Of a fat content, by weight, not exceeding 27 %:
0402 29 11	Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content, by weight, exceeding 10 %	1,31 €/kg + 22 €/100 kg/net (30)	—
	Other:
0402 29 15	In immediate packings of a net content not exceeding 2,5 kg	1,31 €/kg + 22 €/100 kg/net (30)	—
0402 29 19	Other	1,31 €/kg + 16,8 €/100 kg/net (30)	—
	Of a fat content, by weight, exceeding 27 %:
0402 29 91	In immediate packings of a net content not exceeding 2,5 kg	1,62 €/kg + 22 €/100 kg/net (30)	—
0402 29 99	Other	1,62 €/kg + 16,8 €/100 kg/net (30)	—
	Other:
0402 91	Not containing added sugar or other sweetening matter:
	Of a fat content, by weight, not exceeding 8 %:
0402 91 11	In immediate packings of a net content not exceeding 2,5 kg	34,7 €/100 kg/net	—
0402 91 19	Other	34,7 €/100 kg/net	—
	Of a fat content, by weight, exceeding 8 % but not exceeding 10 %:
0402 91 31	In immediate packings of a net content not exceeding 2,5 kg	43,4 €/100 kg/net	—
0402 91 39	Other	43,4 €/100 kg/net	—
	Of a fat content, by weight, exceeding 10 % but not exceeding 45 %:
0402 91 51	In immediate packings of a net content not exceeding 2,5 kg	110 €/100 kg/net	—
0402 91 59	Other	109,1 €/100 kg/net	—
	Of a fat content, by weight, exceeding 45 %:
0402 91 91	In immediate packings of a net content not exceeding 2,5 kg	183,7 €/100 kg/net	—
0402 91 99	Other	182,8 €/100 kg/net	—
0402 99	Other:
	Of a fat content, by weight, not exceeding 9,5 %:
0402 99 11	In immediate packings of a net content not exceeding 2,5 kg	57,2 €/100 kg/net	—
0402 99 19	Other	57,2 €/100 kg/net	—
	Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %:
0402 99 31	In immediate packings of a net content not exceeding 2,5 kg	1,08 €/kg + 19,4 €/100 kg/net (30)	—
0402 99 39	Other	1,08 €/kg + 18,5 €/100 kg/net (30)	—
	Of a fat content, by weight, exceeding 45 %:
0402 99 91	In immediate packings of a net content not exceeding 2,5 kg	1,81 €/kg + 19,4 €/100 kg/net (30)	—
0402 99 99	Other	1,81 €/kg + 18,5 €/100 kg/net (30)	—
0403	Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
0403 10	Yogurt:
	Not flavoured nor containing added fruit, nuts or cocoa:
	Not containing added sugar or other sweetening matter, of a fat content, by weight:
0403 10 11	Not exceeding 3 %	20,5 €/100 kg/net	—
0403 10 13	Exceeding 3 % but not exceeding 6 %	24,4 €/100 kg/net	—
0403 10 19	Exceeding 6 %	59,2 €/100 kg/net	—
	Other, of a fat content, by weight:
0403 10 31	Not exceeding 3 %	0,17 €/kg + 21,1 €/100 kg/net (30)	—
0403 10 33	Exceeding 3 % but not exceeding 6 %	0,20 €/kg + 21,1 €/100 kg/net (30)	—
0403 10 39	Exceeding 6 %	0,54 €/kg + 21,1 €/100 kg/net (30)	—
	Flavoured or containing added fruit, nuts or cocoa:
	In powder, granules or other solid forms, of a milkfat content, by weight:
0403 10 51	Not exceeding 1,5 %	8,3 + 95 €/100 kg/net	—
0403 10 53	Exceeding 1,5 % but not exceeding 27 %	8,3 + 130,4 €/100 kg/net	—
0403 10 59	Exceeding 27 %	8,3 + 168,8 €/100 kg/net	—
	Other, of a milkfat content, by weight:
0403 10 91	Not exceeding 3 %	8,3 + 12,4 €/100 kg/net	—
0403 10 93	Exceeding 3 % but not exceeding 6 %	8,3 + 17,1 €/100 kg/net	—
0403 10 99	Exceeding 6 %	8,3 + 26,6 €/100 kg/net	—
0403 90	Other:
	Not flavoured nor containing added fruit, nuts or cocoa:
	In powder, granules or other solid forms:
	Not containing added sugar or other sweetening matter, of a fat content, by weight:
0403 90 11	Not exceeding 1,5 %	100,4 €/100 kg/net	—
0403 90 13	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0403 90 19	Exceeding 27 %	167,2 €/100 kg/net	—
	Other, of a fat content, by weight:
0403 90 31	Not exceeding 1,5 %	0,95 €/kg + 22 €/100 kg/net (30)	—
0403 90 33	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg + 22 €/100 kg/net (30)	—
0403 90 39	Exceeding 27 %	1,62 €/kg + 22 €/100 kg/net (30)	—
	Other:
	Not containing added sugar or other sweetening matter, of a fat content, by weight:
0403 90 51	Not exceeding 3 %	20,5 €/100 kg/net	—
0403 90 53	Exceeding 3 % but not exceeding 6 %	24,4 €/100 kg/net	—
0403 90 59	Exceeding 6 %	59,2 €/100 kg/net	—
	Other, of a fat content, by weight:
0403 90 61	Not exceeding 3 %	0,17 €/kg + 21,1 €/100 kg/net (30)	—
0403 90 63	Exceeding 3 % but not exceeding 6 %	0,20 €/kg + 21,1 €/100 kg/net (30)	—
0403 90 69	Exceeding 6 %	0,54 €/kg + 21,1 €/100 kg/net (30)	—
	Flavoured or containing added fruit, nuts or cocoa:
	In powder, granules or other solid forms, of a milkfat content, by weight:
0403 90 71	Not exceeding 1,5 %	8,3 + 95 €/100 kg/net	—
0403 90 73	Exceeding 1,5 % but not exceeding 27 %	8,3 + 130,4 €/100 kg/net	—
0403 90 79	Exceeding 27 %	8,3 + 168,8 €/100 kg/net	—
	Other, of a milkfat content, by weight:
0403 90 91	Not exceeding 3 %	8,3 + 12,4 €/100 kg/net	—
0403 90 93	Exceeding 3 % but not exceeding 6 %	8,3 + 17,1 €/100 kg/net	—
0403 90 99	Exceeding 6 %	8,3 + 26,6 €/100 kg/net	—
0404	Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included:
0404 10	Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:
	In powder, granules or other solid forms:
	Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight:
	Not exceeding 15 %, and of a fat content, by weight:
0404 10 02	Not exceeding 1,5 %	7 €/100 kg/net	—
0404 10 04	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0404 10 06	Exceeding 27 %	167,2 €/100 kg/net	—
	Exceeding 15 %, and of a fat content, by weight:
0404 10 12	Not exceeding 1,5 %	100,4 €/100 kg/net	—
0404 10 14	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0404 10 16	Exceeding 27 %	167,2 €/100 kg/net	—
	Other, of a protein content (nitrogen content × 6,38), by weight:
	Not exceeding 15 %, and of a fat content, by weight:
0404 10 26	Not exceeding 1,5 %	0,07 €/kg/net + 16,8 €/100 kg/net (30)	—
0404 10 28	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 32	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net (30)	—
	Exceeding 15 %, and of a fat content, by weight:
0404 10 34	Not exceeding 1,5 %	0,95 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 36	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 38	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net (30)	—
	Other:
	Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight:
	Not exceeding 15 %, and of a fat content, by weight:
0404 10 48	Not exceeding 1,5 %	0,07 €/kg/net (31)	—
0404 10 52	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0404 10 54	Exceeding 27 %	167,2 €/100 kg/net	—
	Exceeding 15 %, and of a fat content, by weight:
0404 10 56	Not exceeding 1,5 %	100,4 €/100 kg/net	—
0404 10 58	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0404 10 62	Exceeding 27 %	167,2 €/100 kg/net	—
	Other, of a protein content (nitrogen content × 6,38), by weight:
	Not exceeding 15 %, and of a fat content, by weight:
0404 10 72	Not exceeding 1,5 %	0,07 €/kg/net + 16,8 €/100 kg/net (33)	—
0404 10 74	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 76	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net (30)	—
	Exceeding 15 %, and of a fat content, by weight:
0404 10 78	Not exceeding 1,5 %	0,95 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 82	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net (30)	—
0404 10 84	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net (30)	—
0404 90	Other:
	Not containing added sugar or other sweetening matter, of a fat content, by weight:
0404 90 21	Not exceeding 1,5 %	100,4 €/100 kg/net	—
0404 90 23	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
0404 90 29	Exceeding 27 %	167,2 €/100 kg/net	—
	Other, of a fat content, by weight:
0404 90 81	Not exceeding 1,5 %	0,95 €/kg/net + 22 €/100 kg/net (30)	—
0404 90 83	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net (30)	—
0404 90 89	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net (30)	—
0405	Butter and other fats and oils derived from milk; dairy spreads:
0405 10	Butter:
	Of a fat content, by weight, not exceeding 85 %:
	Natural butter:
0405 10 11	In immediate packings of a net content not exceeding 1 kg	189,6 €/100 kg/net (29)	—
0405 10 19	Other	189,6 €/100 kg/net (29)	—
0405 10 30	Recombined butter	189,6 €/100 kg/net (29)	—
0405 10 50	Whey butter	189,6 €/100 kg/net (29)	—
0405 10 90	Other	231,3 €/100 kg/net (29)	—
0405 20	Dairy spreads:
0405 20 10	Of a fat content, by weight, of 39 % or more but less than 60 %	9 + EA (27)	—
0405 20 30	Of a fat content, by weight, of 60 % or more but not exceeding 75 %	9 + EA (27)	—
0405 20 90	Of a fat content, by weight, of more than 75 % but less than 80 %	189,6 €/100 kg/net	—
0405 90	Other:
0405 90 10	Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %	231,3 €/100 kg/net (29)	—
0405 90 90	Other	231,3 €/100 kg/net (29)	—
0406	Cheese and curd:
0406 10	Fresh (unripened or uncured) cheese, including whey cheese, and curd:
0406 10 20	Of a fat content, by weight, not exceeding 40 %	185,2 €/100 kg/net (29)	—
0406 10 80	Other	221,2 €/100 kg/net (29)	—
0406 20	Grated or powdered cheese, of all kinds:
0406 20 10	Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs (36)	7,7	—
0406 20 90	Other	188,2 €/100 kg/net (29)	—
0406 30	Processed cheese, not grated or powdered:
0406 30 10	In the manufacture of which no cheeses other than Emmentaler, Gruyère and Appenzell have been used and which may contain, as an addition, Glarus herb cheese (known as Schabziger); put up for retail sale, of a fat content by weight in the dry matter not exceeding 56 %	144,9 €/100 kg/net (29)	—
	Other:
	Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter:
0406 30 31	Not exceeding 48 %	139,1 €/100 kg/net (29)	—
0406 30 39	Exceeding 48 %	144,9 €/100 kg/net (29)	—
0406 30 90	Of a fat content, by weight, exceeding 36 %	215 €/100 kg/net (29)	—
0406 40	Blue-veined cheese:
0406 40 10	Roquefort	140,9 €/100 kg/net (29)	—
0406 40 50	Gorgonzola	140,9 €/100 kg/net (29)	—
0406 40 90	Other	140,9 €/100 kg/net (29)	—
0406 90	Other cheese:
0406 90 01	For processing (35)	167,1 €/100 kg/net (29)	—
	Other:
	Emmentaler, Gruyère, Sbrinz, Bergkäse and Appenzell:
0406 90 02	Whole cheeses with a free-at-frontier value, per 100 kg net weight, exceeding € 401,85 but not exceeding € 430,62, of a fat content of 45 % or more by weight, in the dry matter and matured for three months or more (36) (28)	17,54 €/100 kg/net (32) (34)	—
0406 90 03	Whole cheeses with a free-at-frontier value, per 100 kg net weight, exceeding € 430,62, of a fat content of 45 % or more by weight, in the dry matter and matured for three months or more (36) (28)	6,58 €/100 kg/net	—
0406 90 04	Pieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of 1 kg or more but less than 5 kg and with a free-at-frontier value exceeding € 430,62 but not exceeding € 459,39 per 100 kg net weight, of a fat content of 45 % or more by weight in the dry matter and matured for three months or more (36) (28)	17,54 €/100 kg/net (32) (34)	—
0406 90 05	Pieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of 1 kg or more and with a free-at-frontier value exceeding € 459,39 per 100 kg net weight, of a fat content of 45 % or more by weight in the dry matter and matured for three months or more (36) (28)	6,58 €/100 kg/net	—
0406 90 06	Pieces without rind, of a net weight of less than 450 g and with a free-at-frontier value exceeding € 499,67 per 100 kg net weight, of a fat content of 45 % or more by weight in the dry matter and matured for three months or more, packed in vacuum or inert gas, in packings bearing at least the description of the cheese, the fat content, the packer responsible and the country of manufacture (36) (28)	6,58 €/100 kg/net	—
	Other:
0406 90 13	Emmentaler	171,7 €/100 kg/net (29)	—
0406 90 15	Gruyère, Sbrinz	171,7 €/100 kg/net (29)	—
0406 90 17	Bergkäse, Appenzell	171,7 €/100 kg/net (29)	—
0406 90 18	Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine	171,7 €/100 kg/net (29)	—
0406 90 19	Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs (36)	7,7	—
0406 90 21	Cheddar	167,1 €/100 kg/net (29)	—
0406 90 23	Edam	151 €/100 kg/net (29)	—
0406 90 25	Tilsit	151 €/100 kg/net (29)	—
0406 90 27	Butterkäse	151 €/100 kg/net (29)	—
0406 90 29	Kashkaval	151 €/100 kg/net (29)	—
	Feta:
0406 90 31	Of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles	151 €/100 kg/net (29)	—
0406 90 33	Other	151 €/100 kg/net (29)	—
0406 90 35	Kefalo-Tyri	151 €/100 kg/net (29)	—
0406 90 37	Finlandia	151 €/100 kg/net (29)	—
0406 90 39	Jarlsberg	151 €/100 kg/net (29)	—
	Other:
0406 90 50	Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles	151 €/100 kg/net (29)	—
	Other:
	Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter:
	Not exceeding 47 %:
0406 90 61	Grana Padano, Parmigiano Reggiano	188,2 €/100 kg/net	—
0406 90 63	Fiore Sardo, Pecorino	188,2 €/100 kg/net (29)	—
0406 90 69	Other	188,2 €/100 kg/net (29)	—
	Exceeding 47 % but not exceeding 72 %:
0406 90 73	Provolone	151 €/100 kg/net (29)	—
0406 90 75	Asiago, Caciocavallo, Montasio, Ragusano	151 €/100 kg/net (29)	—
0406 90 76	Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø	151 €/100 kg/net (29)	—
0406 90 78	Gouda	151 €/100 kg/net (29)	—
0406 90 79	Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio	151 €/100 kg/net (29)	—
0406 90 81	Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey	151 €/100 kg/net (29)	—
0406 90 82	Camembert	151 €/100 kg/net (29)	—
0406 90 84	Brie	151 €/100 kg/net (29)	—
0406 90 85	Kefalograviera, Kasseri	151 €/100 kg/net	—
	Other cheese, of a water content, by weight, in the non-fatty matter:
0406 90 86	Exceeding 47 % but not exceeding 52 %	151 €/100 kg/net (29)	—
0406 90 87	Exceeding 52 % but not exceeding 62 %	151 €/100 kg/net (29)	—
0406 90 88	Exceeding 62 % but not exceeding 72 %	151 €/100 kg/net (29)	—
0406 90 93	Exceeding 72 %	185,2 €/100 kg/net (29)	—
0406 90 99	Other	221,2 €/100 kg/net (29)	—
0407 00	Birds' eggs, in shell, fresh, preserved or cooked:
	Of poultry:
	For hatching (37):
0407 00 11	Of turkeys or geese	105 €/1 000 p/st	p/st
0407 00 19	Other	35 €/1 000 p/st	p/st
0407 00 30	Other	30,4 €/100 kg/net (29)	1 000 p/st
0407 00 90	Other	7,7	p/st
0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter:
	Egg yolks:
0408 11	Dried:
0408 11 20	Unfit for human consumption (38)	Free	—
0408 11 80	Other	142,3 €/100 kg/net (29)	—
0408 19	Other:
0408 19 20	Unfit for human consumption (38)	Free	—
	Other:
0408 19 81	Liquid	62 €/100 kg/net (29)	—
0408 19 89	Other, including frozen	66,3 €/100 kg/net (29)	—
	Other:
0408 91	Dried:
0408 91 20	Unfit for human consumption (38)	Free	—
0408 91 80	Other	137,4 €/100 kg/net (29)	—
0408 99	Other:
0408 99 20	Unfit for human consumption (38)	Free	—
0408 99 80	Other	35,3 €/100 kg/net (29)	—
0409 00 00	Natural honey	17,3	—
0410 00 00	Edible products of animal origin, not elsewhere specified or included	7,7	—

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

This chapter does not cover:

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

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

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

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

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

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

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0501 00 00	Human hair, unworked, whether or not washed or scoured; waste of human hair	Free	—
0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair:
0502 10 00	Pigs', hogs' or boars' bristles and hair and waste thereof	Free	—
0502 90 00	Other	Free	—
0503 00 00	Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material	Free	—
0504 00 00	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked	Free	—
0505	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers:
0505 10	Feathers of a kind used for stuffing; down:
0505 10 10	Raw	Free	—
0505 10 90	Other	Free	—
0505 90 00	Other	Free	—
0506	Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products:
0506 10 00	Ossein and bones treated with acid	Free	—
0506 90 00	Other	Free	—
0507	Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products:
0507 10 00	Ivory; ivory powder and waste	Free	—
0507 90 00	Other	Free	—
0508 00 00	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof	Free	—
0509 00	Natural sponges of animal origin:
0509 00 10	Raw	Free	—
0509 00 90	Other	5,1	—
0510 00 00	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved	Free	—
0511	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption:
0511 10 00	Bovine semen	Free	p/st (39)
	Other:
0511 91	Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:
0511 91 10	Fish waste	Free	—
0511 91 90	Other	Free	—
0511 99	Other:
0511 99 10	Sinews or tendons; parings and similar waste of raw hides or skins	Free	—
0511 99 90	Other	Free	—

SECTION II

VEGETABLE PRODUCTS

Note

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

CHAPTER 6

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

Notes

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

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0601	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212:
0601 10	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant:
0601 10 10	Hyacinths	5,1	p/st
0601 10 20	Narcissi	5,1	p/st
0601 10 30	Tulips	5,1	p/st
0601 10 40	Gladioli	5,1	p/st
0601 10 90	Other	5,1	—
0601 20	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots:
0601 20 10	Chicory plants and roots	Free	—
0601 20 30	Orchids, hyacinths, narcissi and tulips	9,6	—
0601 20 90	Other	6,4	—
0602	Other live plants (including their roots), cuttings and slips; mushroom spawn:
0602 10	Unrooted cuttings and slips:
0602 10 10	Of vines	Free	—
0602 10 90	Other	4	—
0602 20	Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts:
0602 20 10	Vine slips, grafted or rooted	Free	—
0602 20 90	Other	8,3	—
0602 30 00	Rhododendrons and azaleas, grafted or not	8,3	—
0602 40	Roses, grafted or not:
0602 40 10	Neither budded nor grafted	8,3	p/st
0602 40 90	Budded or grafted	8,3	p/st
0602 90	Other:
0602 90 10	Mushroom spawn	8,3	—
0602 90 20	Pineapple plants	Free	—
0602 90 30	Vegetable and strawberry plants	8,3	—
	Other:
	Outdoor plants:
	Trees, shrubs and bushes:
0602 90 41	Forest trees	8,3	—
	Other:
0602 90 45	Rooted cuttings and young plants	6,5	—
0602 90 49	Other	8,3	—
	Other outdoor plants:
0602 90 51	Perennial plants	8,3	—
0602 90 59	Other	8,3	—
	Indoor plants:
0602 90 70	Rooted cuttings and young plants, excluding cacti	6,5	—
	Other:
0602 90 91	Flowering plants with buds or flowers, excluding cacti	6,5	—
0602 90 99	Other	6,5	—
0603	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:
0603 10	Fresh:
0603 10 10	Roses	(40)	p/st
0603 10 20	Carnations	(40)	p/st
0603 10 30	Orchids	(40)	p/st
0603 10 40	Gladioli	(40)	p/st
0603 10 50	Chrysanthemums	(40)	p/st
0603 10 80	Other	(40)	—
0603 90 00	Other	10	—
0604	Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:
0604 10	Mosses and lichens:
0604 10 10	Reindeer moss	Free	—
0604 10 90	Other	5	—
	Other:
0604 91	Fresh:
0604 91 20	Christmas trees	2,5	p/st
0604 91 40	Conifer branches	2,5	—
0604 91 90	Other	2	—
0604 99	Other:
0604 99 10	Not further prepared than dried	Free	—
0604 99 90	Other	10,9	—

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes

1.	This chapter does not cover forage products of heading 1214.

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

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

(a)	dried leguminous vegetables, shelled (heading 0713);

(b)	sweetcorn in the forms specified in headings 1102 to 1104;

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

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

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

Additional note

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0701	Potatoes, fresh or chilled:
0701 10 00	Seed (52)	4,5	—
0701 90	Other:
0701 90 10	For the manufacture of starch (41)	5,8	—
	Other:
0701 90 50	New, from 1 January to 30 June	(46)	—
0701 90 90	Other	11,5	—
0702 00 00	Tomatoes, fresh or chilled	(43)	—
0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled:
0703 10	Onions and shallots:
	Onions:
0703 10 11	Sets	9,6	—
0703 10 19	Other	9,6	—
0703 10 90	Shallots	9,6	—
0703 20 00	Garlic	9,6 + 120 €/100 kg/net (44)	—
0703 90 00	Leeks and other alliaceous vegetables	10,4	—
0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled:
0704 10 00	Cauliflowers and headed broccoli	(47)	—
0704 20 00	Brussels sprouts	12	—
0704 90	Other:
0704 90 10	White cabbages and red cabbages	12 MIN 0,4 €/100 kg/net	—
0704 90 90	Other	12	—
0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled:
	Lettuce:
0705 11 00	Cabbage lettuce (head lettuce)	(48)	—
0705 19 00	Other	10,4	—
	Chicory:
0705 21 00	Witloof chicory (Cichorium intybus var. foliosum)	10,4	—
0705 29 00	Other	10,4	—
0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled:
0706 10 00	Carrots and turnips	13,6 (44)	—
0706 90	Other:
0706 90 10	Celeriac (rooted celery or German celery)	(49)	—
0706 90 30	Horseradish (Cochlearia armoracia)	12	—
0706 90 90	Other	13,6	—
0707 00	Cucumbers and gherkins, fresh or chilled:
0707 00 05	Cucumbers	(43)	—
0707 00 90	Gherkins	12,8	—
0708	Leguminous vegetables, shelled or unshelled, fresh or chilled:
0708 10 00	Peas (Pisum sativum)	(50)	—
0708 20 00	Beans (Vigna spp., Phaseolus spp.)	(51)	—
0708 90 00	Other leguminous vegetables	11,2	—
0709	Other vegetables, fresh or chilled:
0709 10 00	Globe artichokes	(43)	—
0709 20 00	Asparagus	10,2	—
0709 30 00	Aubergines (eggplants)	12,8	—
0709 40 00	Celery other than celeriac	12,8	—
	Mushrooms and truffles:
0709 51 00	Mushrooms of the genus Agaricus	12,8	—
0709 52 00	Truffles	6,4	—
0709 59	Other:
0709 59 10	Chanterelles	3,2	—
0709 59 30	Flap mushrooms	5,6	—
0709 59 90	Other	6,4	—
0709 60