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Official Journal
of the European Union

EN

L series

2024/2522

31.10.2024

COMMISSION IMPLEMENTING REGULATION (EU) 2024/2522

of 23 September 2024

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

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

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

Whereas:

(1)

Regulation (EEC) No 2658/87 established a goods nomenclature (‘Combined Nomenclature’ or ‘CN’) to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Union, and other Union policies concerning the importation or exportation of goods.

(2)

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

(3)

It is also necessary to amend the CN in order to take account of changes in requirements relating to statistics and to commercial policy and technological and commercial developments, by introducing new subheadings to facilitate monitoring of specific goods (‘sharks and shark fins’ in Chapter 3, ‘tomatoes’ in Chapter 7, ‘biofuels’ in Chapter 27, ‘liquid urea’ in Chapter 31, ‘wood waste’ and ‘laminate floor covering’ in Chapter 44, ‘steel laminations and stator and rotor cores’ in Chapter 85 of the CN).

(4)

Considering the implementation of the agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA) (2), it is appropriate to simplify Chapter 85.

(5)

Following the entry into force of Commission Implementing Regulation (EU) 2024/771 (3), it is necessary to amend Additional notes 1, 2 and 5 to Chapter 23.

(6)

In order to better control imports of mammals under CN code 0106 19 00 , it is necessary to introduce a supplementary unit.

(7)

In the interest of clarity and in order to avoid any misinterpretation, it is necessary to amend description of CN code 1518 00 95 , Additional note 2 to Chapter 76 and supplementary unit for CN codes 2903 41 00 and 2903 42 00 .

(8)

Considering the recommendations by the World Customs Organization, it is appropriate to introduce new subheadings in Chapters 27 and 29.

(9)

With effect from 1 January 2025, Annex I to Regulation (EEC) No 2658/87 should be replaced by a complete and up-to-date version of the CN, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

(10)

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

HAS ADOPTED THIS REGULATION:

Article 1

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

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2025.

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

Done at Brussels, 23 September 2024.

For the Commission,

On behalf of the President,

Gerassimos THOMAS

Director-General

Directorate-General for Taxation and Customs Union

(1)   OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj.

(2)  Council Decision (EU) 2016/971 of 17 June 2016 on the conclusion, on behalf of the European Union, of an agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA) (OJ L 161, 18.6.2016, p. 2, ELI: http://data.europa.eu/eli/dec/2016/971/oj).

(3)  Commission Implementing Regulation (EU) 2024/771 of 29 February 2024 amending Regulation (EC) No 152/2009 laying down the methods of sampling and analysis for the official control of feed (OJ L, 2024/771, 15.3.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/771/oj).

ANNEX

“ANNEX I

COMBINED NOMENCLATURE

SUMMARY

PART ONE — PRELIMINARY PROVISIONS

SECTION I — GENERAL RULES

A.

 GENERAL RULES FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE 15

B.

 GENERAL RULES CONCERNING DUTIES 16

C.

 GENERAL RULES APPLICABLE BOTH TO NOMENCLATURE AND TO DUTIES 17

SECTION II — SPECIAL PROVISIONS

A.

 GOODS FOR CERTAIN CATEGORIES OF SHIPS, BOATS AND OTHER VESSELS AND FOR DRILLING OR PRODUCTION PLATFORMS 18

B.

 CIVIL AIRCRAFT AND GOODS FOR USE IN CIVIL AIRCRAFT 19

C.

 PHARMACEUTICAL PRODUCTS 22

D.

 STANDARD RATE OF DUTY 23

E.

 CONTAINERS AND PACKING MATERIALS 24

F.

 FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF THE GOODS 24
SIGNS, ABBREVIATIONS AND SYMBOLS 26
SUPPLEMENTARY UNITS 27

PART TWO — SCHEDULE OF CUSTOMS DUTIES

Chapter

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

1

 LIVE ANIMALS 31

2

 MEAT AND EDIBLE MEAT OFFAL 36

3

 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 55

4

 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED 79

5

 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED 93

SECTION II

VEGETABLE PRODUCTS

6

 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE 95

7

 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS 98

8

 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS 105

9

 COFFEE, TEA, MATÉ AND SPICES 112

10

 CEREALS 115

11

 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN 120

12

 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER 125

13

 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 130

14

 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED 132

SECTION III

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

15

 ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 133

SECTION IV

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

16

 PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS 144

17

 SUGARS AND SUGAR CONFECTIONERY 151

18

 COCOA AND COCOA PREPARATIONS 156

19

 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS 159

20

 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS 164

21

 MISCELLANEOUS EDIBLE PREPARATIONS 185

22

 BEVERAGES, SPIRITS AND VINEGAR 189

23

 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER 204

24

 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY 210

SECTION V

MINERAL PRODUCTS

25

 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT 213

26

 ORES, SLAG AND ASH 219

27

 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES 222

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

28

 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES 232

29

 ORGANIC CHEMICALS 248

30

 PHARMACEUTICAL PRODUCTS 275

31

 FERTILISERS 281

32

 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS 285

33

 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS 290

34

 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER 294

35

 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES 297

36

 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS 300

37

 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS 301

38

 MISCELLANEOUS CHEMICAL PRODUCTS 304

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

39

 PLASTICS AND ARTICLES THEREOF 316

40

 RUBBER AND ARTICLES THEREOF 332

SECTION VIII

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

41

 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER 339

42

 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT) 344

43

 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF 347

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

44

 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL 349

45

 CORK AND ARTICLES OF CORK 363

46

 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK 364

SECTION X

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

47

 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD 366

48

 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD 368

49

 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS 381

SECTION XI

TEXTILES AND TEXTILE ARTICLES

50

 SILK 390

51

 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC 392

52

 COTTON 396

53

 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN 404

54

 MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS 407

55

 MAN-MADE STAPLE FIBRES 411

56

 WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF 418

57

 CARPETS AND OTHER TEXTILE FLOOR COVERINGS 422

58

 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY 425

59

 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE 428

60

 KNITTED OR CROCHETED FABRICS 433

61

 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED 436

62

 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED 446

63

 OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS 457

SECTION XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

64

 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES 462

65

 HEADGEAR AND PARTS THEREOF 468

66

 UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF 469

67

 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR 470

SECTION XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

68

 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS 472

69

 CERAMIC PRODUCTS 477

70

 GLASS AND GLASSWARE 481

SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

71

 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN 490

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

72

 IRON AND STEEL 499

73

 ARTICLES OF IRON OR STEEL 522

74

 COPPER AND ARTICLES THEREOF 534

75

 NICKEL AND ARTICLES THEREOF 539

76

 ALUMINIUM AND ARTICLES THEREOF 541

77

 (RESERVED FOR POSSIBLE FUTURE USE)

78

 LEAD AND ARTICLES THEREOF 546

79

 ZINC AND ARTICLES THEREOF 548

80

 TIN AND ARTICLES THEREOF 549

81

 OTHER BASE METALS; CERMETS; ARTICLES THEREOF 550

82

 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL 554

83

 MISCELLANEOUS ARTICLES OF BASE METAL 560

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

84

 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF 565

85

 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES 614

SECTION XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

86

 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS 645

87

 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF 648

88

 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF 663

89

 SHIPS, BOATS AND FLOATING STRUCTURES 666

SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

90

 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF 669

91

 CLOCKS AND WATCHES AND PARTS THEREOF 683

92

 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES 687

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

93

 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 690

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

94

 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS 692

95

 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF 698

96

 MISCELLANEOUS MANUFACTURED ARTICLES 704

SECTION XXI

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

97

 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES 710

98

 COMPLETE INDUSTRIAL PLANT 713

99

 SPECIAL COMBINED NOMENCLATURE CODES 716

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) 722

ANNEX 2

 PRODUCTS TO WHICH AN ENTRY PRICE APPLIES 740

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 776

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 988

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 1002

ANNEX 6

 LIST OF PHARMACEUTICAL INTERMEDIATES, I.E. COMPOUNDS USED FOR THE MANUFACTURE OF FINISHED PHARMACEUTICAL PRODUCTS, WHICH ARE FREE OF DUTY 1006

SECTION III

ANNEX 7

 (RESERVED FOR POSSIBLE FUTURE USE) 1065

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

ANNEX 8

 GOODS UNFIT FOR CONSUMPTION (LIST OF DENATURANTS) 1069

ANNEX 9

 CERTIFICATES 1074

SECTION V

ANNEX 10

 STATISTICAL TARIC CODES 1087

PART ONE

PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

A.   General rules for the interpretation of the Combined Nomenclature

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

1.

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

2.

(a)

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

(b)

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

3.

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

(a)

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

(b)

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

(c)

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

4.

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

5.

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

(a)

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

(b)

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

6.

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

B.   General rules concerning duties

1.

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

The conventional rates of duty reproduced in column 3 are applicable from 1 January 2025.

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

2.

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

3.

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

4.

The duties expressed as percentage rates are ad valorem duties.

5.

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

6.

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

7.

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

—

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

—

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

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

8.

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

C.   General rules applicable both to nomenclature and to duties

1.

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

2.

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

(a)

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

(b)

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

3.

The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98 (2) (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 53 of Regulation (EU) No 952/2013 (3) of the European Parliament and of the Council.

4.

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

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

SECTION II

SPECIAL PROVISIONS

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

1.

Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.

2.

Customs duties shall be suspended in respect of:

(a)

goods intended for incorporation in drilling or production platforms:

(1)

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

(2)

floating or submersible, of subheading 8905 20 ,

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

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

(b)

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

CN code

Description

8901

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

8901 10

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

8901 10 10

– – Seagoing

8901 20

– Tankers

8901 20 10

– – Seagoing

8901 30

– Refrigerated vessels, other than those of subheading 8901 20

8901 30 10

– – Seagoing

8901 90

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

8901 90 10

– – Seagoing

8902 00

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

8902 00 10

– Seagoing

8903

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

 

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

8903 22

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

8903 22 10

– – – Seagoing

8903 23

– – Of a length exceeding 24 m

8903 23 10

– – – Seagoing

 

– Motorboats, other than inflatable, not including outboard motorboats

8903 32

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

8903 32 10

– – – Seagoing

8903 33

– – Of a length exceeding 24 m

8903 33 10

– – – Seagoing

8904 00

Tugs and pusher craft

8904 00 10

– Tugs

 

– Pusher craft

8904 00 91

– – Seagoing

8905

Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms

8905 10

– Dredgers

8905 10 10

– – Seagoing

8905 90

– Other

8905 90 10

– – Seagoing

8906

Other vessels, including warships and lifeboats other than rowing boats

8906 10 00

– Warships

8906 90

– Other

8906 90 10

– – Seagoing

3.

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

B.   Civil aircraft and goods for use in civil aircraft

1.

Relief from customs duty is provided for:

—

civil aircraft,

—

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

—

ground flying trainers and their parts, for civil use.

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

2.

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

3.

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

4.

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

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

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

5.

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

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

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

Subheading

Description

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

With fittings attached

4008 29

Profile shapes, cut to size

4009 12 , 4009 22 , 4009 32 , 4009 42

Suitable for conducting gases or liquids

3926 90 , 4016 10 , 4016 93 , 4016 99

For technical uses

4504 90

Gaskets, washers and other seals

6812 80

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

6812 99

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

6813 20 , 6813 81 , 6813 89

With a basis of asbestos or of other mineral substances

7007 21

Windshields, not framed

7322 90

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

7324 90

Sanitary ware (excluding parts thereof)

7608 10 , 7608 20

With fittings attached, suitable for conducting gases or liquids

8108 90

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

8415 90

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

8419 90

Parts of heat exchange units

8479 89

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

8501 20 , 8501 40

Of an output exceeding 735 W but not exceeding 150 kW

8501 31

Of an output exceeding 735 W, DC generators

8501 33

Motors of an output not exceeding 150 kW and generators

8501 34

Generators, of an output exceeding 375 kW

8501 51

Of an output exceeding 735 W

8501 53

Of an output not exceeding 150 kW

8501 72

Of an output exceeding 735 W

8501 80

Of an output not exceeding 750 kW

8516 80 20

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

8522 90

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

8529 90

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

8536 70

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

8543 70 90

Electric synchros and transducers; defrosters and demisters with electric resistors

9020 00

Excluding parts

9029 10

Electric or electronic revolution counters

9029 90

Of revolution counters, speed indicators and tachometers

9109 10 , 9109 90

Of a width or diameter not exceeding 50 mm

9405 11 , 9405 19 , 9405 61 , 9405 69

Of plastics or of base metal

9405 92 , 9405 99

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

6.

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

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

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

C.   Pharmaceutical products

1.

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

(1)

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

(2)

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

(3)

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

(4)

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

2.

Special cases:

(1)

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

(2)

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

(3)

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

example: alanine methyl ester, hydrochloride;

(4)

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

example: oxprenoate potassium (INN): duty-free

oxprenoate sodium: not duty-free.

(5)

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

D.   Standard rate of duty

1.

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

—

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

—

contained in travellers' personal luggage,

provided that such importations are not of a commercial nature.

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

Such flat-rate assessment shall not apply to goods for which the rate of duty in the schedule of customs duties is ‘free’ and to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 27 or pursuant to Article 41 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (4).

2.

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

(a)

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

—

are of an occasional nature,

—

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

—

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

(b)

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

—

are of an occasional nature, and

—

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

3.

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

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

4.

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

5.

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

E.   Containers and packing materials

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

1.

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

(a)

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

—

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

—

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

(b)

admitted free of customs duties:

—

where the goods are free of customs duty, or

—

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

—

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

2.

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

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

1.

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

—

goods unfit for consumption,

—

seeds,

—

bolting cloth, not made up,

—

certain types of fresh table grapes, tobacco and nitrate.

These goods are covered by subheadings (5) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’ or ‘This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions’.

2.

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

3.

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

—

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

—

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

—

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

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

4.

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

5.

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

SIGNS, ABBREVIATIONS AND SYMBOLS

★

Refers to new code numbers

■

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

AD F/M

Additional duty on flour

AD S/Z

Additional duty on sugar

b/f

Bottle flask

cm/s

Centimetre(s) per second

EA

Agricultural component

€

Euro

INN

International non-proprietary name

INNM

International non-proprietary name modified

ISO

International Organisation for Standardisation

Kbit

1 024 bits

kg/br

Kilogram, gross

kg/net

Kilogram, net

kg/net eda

Kilogram drained net weight

kg/net mas

Kilogram net, of dry matter

MAX

Maximum

Mbit

1 048 576 bits

MIN

Minimum

ml/g

Millilitre(s) per gram

mm/s

Millimetre(s) per second

RON

Research octane number

Note:

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

SUPPLEMENTARY UNITS

c/k

Carats (1 metric carat = 2 × 10–4 kg)

ce/el

Number of cells

ct/l

Carrying capacity in tonnes (9)

g

Gram

gi F/S

Gram of fissile isotopes

kg H2O2

Kilogram of hydrogen peroxide

kg K2O

Kilogram of potassium oxide

kg KOH

Kilogram of potassium hydroxide (caustic potash)

kg met.am.

Kilogram of methylamines

kg N

Kilogram of nitrogen

kg NaOH

Kilogram of sodium hydroxide (caustic soda)

kg/net eda

Kilogram drained net weight

kg P2O5

Kilogram of diphosphorus pentaoxide

kg 90 % sdt

Kilogram of substance 90 % dry

kg U

Kilogram of uranium

1 000 kWh

Thousand kilowatt hours

l

Litre

l alc. 100 %

Litre pure (100 %) alcohol

m

Metre

m2

Square metre

m3

Cubic metre

1 000 m3

Thousand cubic metres

pa

Number of pairs

p/st

Number of items

100 p/st

Hundred items

1 000 p/st

Thousand items

TJ

Terajoule (gross calorific value)

t. CO2

Tonne of CO2 (carbon dioxide) equivalent (197)

—

No supplementary unit

PART TWO

SCHEDULE OF CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes

1.

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

2.

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

CHAPTER 1

LIVE ANIMALS

Note

1.

 This chapter covers all live animals, except:

(a)

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

(b)

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

(c)

animals of heading 9508 .

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

0101

Live horses, asses, mules and hinnies:

 

 

 

– Horses:

 

 

0101 21 00

– – Pure-bred breeding animals (19)

Free

p/st

0101 29

– – Other:

 

 

0101 29 10

– – – For slaughter (31)

Free

p/st

0101 29 90

– – – Other

11,5

p/st

0101 30 00

– Asses

7,7

p/st

0101 90 00

– Other

10,9

p/st

0102

Live bovine animals:

 

 

 

– Cattle:

 

 

0102 21

– – Pure-bred breeding animals (32):

 

 

0102 21 10

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

Free

p/st

0102 21 30

– – – Cows

Free

p/st

0102 21 90

– – – Other

Free

p/st

0102 29

– – Other:

 

 

0102 29 05

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

Free

p/st

 

– – – Other:

 

 

0102 29 10

– – – – Of a weight not exceeding 80 kg

10,2 + 93,1 €/100 kg/net (18)

p/st

 

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

 

 

0102 29 21

– – – – – For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 29 29

– – – – – Other

10,2 + 93,1 €/100 kg/net (18)

p/st

 

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

 

 

0102 29 41

– – – – – For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 29 49

– – – – – Other

10,2 + 93,1 €/100 kg/net (18)

p/st

 

– – – – Of a weight exceeding 300 kg:

 

 

 

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

 

 

0102 29 51

– – – – – – For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 29 59

– – – – – – Other

10,2 + 93,1 €/100 kg/net (18)

p/st

 

– – – – – Cows:

 

 

0102 29 61

– – – – – – For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 29 69

– – – – – – Other

10,2 + 93,1 €/100 kg/net (18)

p/st

 

– – – – – Other:

 

 

0102 29 91

– – – – – – For slaughter

10,2 + 93,1 €/100 kg/net

p/st

0102 29 99

– – – – – – Other

10,2 + 93,1 €/100 kg/net (18)

p/st

 

– Buffalo:

 

 

0102 31 00

– – Pure-bred breeding animals (32)

Free

p/st

0102 39

– – Other:

 

 

0102 39 10

– – – Domestic species

10,2 + 93,1 €/100 kg/net

p/st

0102 39 90

– – – Other

Free

p/st

0102 90

– Other:

 

 

0102 90 20

– – Pure-bred breeding animals (32)

Free

p/st

 

– – Other:

 

 

0102 90 91

– – – Domestic species

10,2 + 93,1 €/100 kg/net

p/st

0102 90 99

– – – Other

Free

p/st

0103

Live swine:

 

 

0103 10 00

– Pure-bred breeding animals (33)

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 (34)

Free

p/st

 

– – Other:

 

 

0104 10 30

– – – Lambs (up to a year old)

80,5 €/100 kg/net (18)

p/st

0104 10 80

– – – Other

80,5 €/100 kg/net (18)

p/st

0104 20

– Goats:

 

 

0104 20 10

– – Pure-bred breeding animals (34)

3,2

p/st

0104 20 90

– – Other

80,5 €/100 kg/net (18)

p/st

0105

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

 

 

 

– Weighing not more than 185 g:

 

 

0105 11

– – Fowls of the species Gallus domesticus:

 

 

 

– – – Grandparent and parent female chicks:

 

 

0105 11 11

– – – – Laying stocks

52 €/1 000  p/st

p/st

0105 11 19

– – – – Other

52 €/1 000  p/st

p/st

 

– – – Other:

 

 

0105 11 91

– – – – Laying stocks

52 €/1 000  p/st

p/st

0105 11 99

– – – – Other

52 €/1 000  p/st

p/st

0105 12 00

– – Turkeys

152 €/1 000  p/st

p/st

0105 13 00

– – Ducks

52 €/1 000  p/st

p/st

0105 14 00

– – Geese

152 €/1 000  p/st

p/st

0105 15 00

– – Guinea fowls

52 €/1 000  p/st

p/st

 

– Other:

 

 

0105 94 00

– – Fowls of the species Gallus domesticus

20,9 €/100 kg/net

p/st

0105 99

– – Other:

 

 

0105 99 10

– – – Ducks

32,3 €/100 kg/net

p/st

0105 99 20

– – – Geese

31,6 €/100 kg/net

p/st

0105 99 30

– – – Turkeys

23,8 €/100 kg/net

p/st

0105 99 50

– – – Guinea fowls

34,5 €/100 kg/net

p/st

0106

Other live animals:

 

 

 

– Mammals:

 

 

0106 11 00

– – Primates

Free

p/st

0106 12 00

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

Free

p/st

0106 13 00

– – Camels and other camelids (Camelidae)

Free

p/st

0106 14

– – Rabbits and hares:

 

 

0106 14 10

– – – Domestic rabbits

3,8

p/st

0106 14 90

– – – Other

Free

—

0106 19 00

– – Other

Free

— (199)

0106 20 00

– Reptiles (including snakes and turtles)

Free

p/st

 

– Birds:

 

 

0106 31 00

– – Birds of prey

Free

p/st

0106 32 00

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

Free

p/st

0106 33 00

– – Ostriches; emus (Dromaius novaehollandiae)

Free

p/st

0106 39

– – Other:

 

 

0106 39 10

– – – Pigeons

6,4

p/st

0106 39 80

– – – Other

Free

—

 

– Insects:

 

 

0106 41 00

– – Bees

Free

—

0106 49 00

– – Other

Free

—

0106 90 00

– Other

Free

—

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

1.

 This chapter does not cover:

(a)

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

(b)

edible, non-living insects (heading 0410 );

(c)

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

(d)

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

Additional notes

1.

A.

The following expressions have the meanings hereby assigned to them:

(a)

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

(b)

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

(c)

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

—

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

—

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

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

1.

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

2.

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

B.

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

C.

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

2.

A.

The following expressions have the meanings hereby assigned to them:

(a)

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

(b)

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

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

(c)

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

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

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

(d)

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

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

(e)

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

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

(f)

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

(g)

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

(h)

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

(ij)

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

(k)

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

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

B.

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

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

C.

Subheadings 0206 49 00 and 0210 99 49 , include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.

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

—

by a straight cut parallel to the cranium; or

—

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

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

D.

For the purposes of subheadings 0209 10 11 and 0209 10 19 , ‘subcutaneous pig fat’ has the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue must exceed the weight of the rind.

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

E.

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

3.

A.

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

B.

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

4.

 The following expressions have the meanings hereby assigned to them:

(a)

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

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(ij)

‘duck or goose paletots’, for the purposes of subheadings 0207 44 71 , 0207 45 71 , 0207 54 71 and 0207 55 71 : ducks or geese, plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed, but with the femurs, tibias and humeri.

5.

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

(a)

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

(b)

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

6.

(a)

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

(b)

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

7.

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

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

0201

Meat of bovine animals, fresh or chilled:

 

 

0201 10 00

– Carcases and half-carcases

12,8 + 176,8 €/100 kg/net (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 (36)

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 (31)

Free

—

 

– – Other:

 

 

0206 10 95

– – – Thick skirt and thin skirt

12,8 + 303,4 €/100 kg/net (18)

—

0206 10 98

– – – Other

Free

—

 

– Of bovine animals, frozen:

 

 

0206 21 00

– – Tongues

Free

—

0206 22 00

– – Livers

Free

—

0206 29

– – Other:

 

 

0206 29 10

– – – For the manufacture of pharmaceutical products (31)

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 00

– – Other

Free

—

0206 80

– Other, fresh or chilled:

 

 

0206 80 10

– – For the manufacture of pharmaceutical products (31)

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 (31)

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:

 

 

0207 41

– – Not cut in pieces, fresh or chilled:

 

 

0207 41 20

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

38 €/100 kg/net

—

0207 41 30

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

46,2 €/100 kg/net

—

0207 41 80

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

51,3 €/100 kg/net

—

0207 42

– – Not cut in pieces, frozen:

 

 

0207 42 30

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

46,2 €/100 kg/net

—

0207 42 80

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

51,3 €/100 kg/net

—

0207 43 00

– – Fatty livers, fresh or chilled

Free

—

0207 44

– – Other, fresh or chilled:

 

 

 

– – – Cuts:

 

 

0207 44 10

– – – – Boneless

128,3 €/100 kg/net

—

 

– – – – With bone in:

 

 

0207 44 21

– – – – – Halves or quarters

56,4 €/100 kg/net

—

0207 44 31

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

26,9 €/100 kg/net

—

0207 44 41

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

18,7 €/100 kg/net

—

0207 44 51

– – – – – Breasts and cuts thereof

115,5 €/100 kg/net

—

0207 44 61

– – – – – Legs and cuts thereof

46,3 €/100 kg/net

—

0207 44 71

– – – – – Paletots

66 €/100 kg/net

—

0207 44 81

– – – – – Other

123,2 €/100 kg/net

—

 

– – – Offal:

 

 

0207 44 91

– – – – Livers, other than fatty livers

6,4

—

0207 44 99

– – – – Other

18,7 €/100 kg/net

—

0207 45

– – Other, frozen:

 

 

 

– – – Cuts:

 

 

0207 45 10

– – – – Boneless

128,3 €/100 kg/net

—

 

– – – – With bone in:

 

 

0207 45 21

– – – – – Halves or quarters

56,4 €/100 kg/net

—

0207 45 31

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

26,9 €/100 kg/net

—

0207 45 41

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

18,7 €/100 kg/net

—

0207 45 51

– – – – – Breasts and cuts thereof

115,5 €/100 kg/net

—

0207 45 61

– – – – – Legs and cuts thereof

46,3 €/100 kg/net

—

0207 45 71

– – – – – Paletots

66 €/100 kg/net

—

0207 45 81

– – – – – Other

123,2 €/100 kg/net

—

 

– – – Offal:

 

 

 

– – – – Livers:

 

 

0207 45 93

– – – – – Fatty livers

Free

—

0207 45 95

– – – – – Other

6,4

—

0207 45 99

– – – – Other

18,7 €/100 kg/net

—

 

– Of geese:

 

 

0207 51

– – Not cut in pieces, fresh or chilled:

 

 

0207 51 10

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

45,1 €/100 kg/net

—

0207 51 90

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

48,1 €/100 kg/net

—

0207 52

– – Not cut in pieces, frozen:

 

 

0207 52 10

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

45,1 €/100 kg/net

—

0207 52 90

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

48,1 €/100 kg/net

—

0207 53 00

– – Fatty livers, fresh or chilled

Free

—

0207 54

– – Other, fresh or chilled:

 

 

 

– – – Cuts:

 

 

0207 54 10

– – – – Boneless

110,5 €/100 kg/net

—

 

– – – – With bone in:

 

 

0207 54 21

– – – – – Halves or quarters

52,9 €/100 kg/net

—

0207 54 31

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

26,9 €/100 kg/net

—

0207 54 41

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

18,7 €/100 kg/net

—

0207 54 51

– – – – – Breasts and cuts thereof

86,5 €/100 kg/net

—

0207 54 61

– – – – – Legs and cuts thereof

69,7 €/100 kg/net

—

0207 54 71

– – – – – Paletots

66 €/100 kg/net

—

0207 54 81

– – – – – Other

123,2 €/100 kg/net

—

 

– – – Offal:

 

 

0207 54 91

– – – – Livers, other than fatty livers

6,4

—

0207 54 99

– – – – Other

18,7 €/100 kg/net

—

0207 55

– – Other, frozen:

 

 

 

– – – Cuts:

 

 

0207 55 10

– – – – Boneless

110,5 €/100 kg/net

—

 

– – – – With bone in:

 

 

0207 55 21

– – – – – Halves or quarters

52,9 €/100 kg/net

—

0207 55 31

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

26,9 €/100 kg/net

—

0207 55 41

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

18,7 €/100 kg/net

—

0207 55 51

– – – – – Breasts and cuts thereof

86,5 €/100 kg/net

—

0207 55 61

– – – – – Legs and cuts thereof

69,7 €/100 kg/net

—

0207 55 71

– – – – – Paletots

66 €/100 kg/net

—

0207 55 81

– – – – – Other

123,2 €/100 kg/net

—

 

– – – Offal:

 

 

 

– – – – Livers:

 

 

0207 55 93

– – – – – Fatty livers

Free

—

0207 55 95

– – – – – Other

6,4

—

0207 55 99

– – – – Other

18,7 €/100 kg/net

—

0207 60

– Of guinea fowls:

 

 

0207 60 05

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

49,3 €/100 kg/net

—

 

– – Other, fresh, chilled or frozen:

 

 

 

– – – Cuts:

 

 

0207 60 10

– – – – Boneless

128,3 €/100 kg/net

—

 

– – – – With bone in:

 

 

0207 60 21

– – – – – Halves or quarters

54,2 €/100 kg/net

—

0207 60 31

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

26,9 €/100 kg/net

—

0207 60 41

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

18,7 €/100 kg/net

—

0207 60 51

– – – – – Breasts and cuts thereof

115,5 €/100 kg/net

—

0207 60 61

– – – – – Legs and cuts thereof

46,3 €/100 kg/net

—

0207 60 81

– – – – – Other

123,2 €/100 kg/net

—

 

– – – Offal:

 

 

0207 60 91

– – – – Livers

6,4

—

0207 60 99

– – – – Other

18,7 €/100 kg/net

—

0208

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

 

 

0208 10

– Of rabbits or hares:

 

 

0208 10 10

– – Of domestic rabbits

6,4

—

0208 10 90

– – Other

Free

—

0208 30 00

– Of primates

9

—

0208 40

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

 

 

0208 40 10

– – Whale meat

6,4

—

0208 40 20

– – Seal meat

6,4

—

0208 40 80

– – Other

9

—

0208 50 00

– Of reptiles (including snakes and turtles)

9

—

0208 60 00

– Of camels and other camelids (Camelidae)

9

—

0208 90

– Other:

 

 

0208 90 10

– – Of domestic pigeons

6,4

—

0208 90 30

– – Of game, other than of rabbits or hares

Free

—

0208 90 60

– – Of reindeer

9

—

0208 90 70

– – Frogs' legs

6,4

—

0208 90 98

– – Other

9

—

0209

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

 

 

0209 10

– Of pigs:

 

 

 

– – Subcutaneous pig fat:

 

 

0209 10 11

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

21,4 €/100 kg/net

—

0209 10 19

– – – Dried or smoked

23,6 €/100 kg/net

—

0209 10 90

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

12,9 €/100 kg/net

—

0209 90 00

– Other

41,5 €/100 kg/net

—

0210

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

 

 

 

– Meat of swine:

 

 

0210 11

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

 

 

 

– – – Of domestic swine:

 

 

 

– – – – Salted or in brine:

 

 

0210 11 11

– – – – – Hams and cuts thereof

77,8 €/100 kg/net

—

0210 11 19

– – – – – Shoulders and cuts thereof

60,1 €/100 kg/net

—

 

– – – – Dried or smoked:

 

 

0210 11 31

– – – – – Hams and cuts thereof

151,2 €/100 kg/net

—

0210 11 39

– – – – – Shoulders and cuts thereof

119 €/100 kg/net

—

0210 11 90

– – – Other

15,4

—

0210 12

– – Bellies (streaky) and cuts thereof:

 

 

 

– – – Of domestic swine:

 

 

0210 12 11

– – – – Salted or in brine

46,7 €/100 kg/net

—

0210 12 19

– – – – Dried or smoked

77,8 €/100 kg/net

—

0210 12 90

– – – Other

15,4

—

0210 19

– – Other:

 

 

 

– – – Of domestic swine:

 

 

 

– – – – Salted or in brine:

 

 

0210 19 10

– – – – – Bacon sides or spencers

68,7 €/100 kg/net

—

0210 19 20

– – – – – Three-quarter sides or middles

75,1 €/100 kg/net

—

0210 19 30

– – – – – Fore-ends and cuts thereof

60,1 €/100 kg/net

—

0210 19 40

– – – – – Loins and cuts thereof

86,9 €/100 kg/net

—

0210 19 50

– – – – – Other

86,9 €/100 kg/net

—

 

– – – – Dried or smoked:

 

 

0210 19 60

– – – – – Fore-ends and cuts thereof

119 €/100 kg/net

—

0210 19 70

– – – – – Loins and cuts thereof

149,6 €/100 kg/net

—

 

– – – – – Other:

 

 

0210 19 81

– – – – – – Boneless

151,2 €/100 kg/net

—

0210 19 89

– – – – – – Other

151,2 €/100 kg/net

—

0210 19 90

– – – Other

15,4

—

0210 20

– Meat of bovine animals:

 

 

0210 20 10

– – With bone in

15,4 + 265,2 €/100 kg/net

—

0210 20 90

– – Boneless

15,4 + 303,4 €/100 kg/net

—

 

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

 

 

0210 91 00

– – Of primates

15,4

—

0210 92

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

 

 

0210 92 10

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

15,4

—

 

– – – Other:

 

 

0210 92 91

– – – – Meat

130 €/100 kg/net

—

0210 92 92

– – – – Offal

15,4

—

0210 92 99

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

15,4 + 303,4 €/100 kg/net

—

0210 93 00

– – Of reptiles (including snakes and turtles)

15,4

—

0210 99

– – Other:

 

 

 

– – – Meat:

 

 

0210 99 10

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

6,4

—

 

– – – – Of sheep and goats:

 

 

0210 99 21

– – – – – With bone in

222,7 €/100 kg/net

—

0210 99 29

– – – – – Boneless

311,8 €/100 kg/net

—

0210 99 31

– – – – Of reindeer

15,4

—

0210 99 39

– – – – Other

130 €/100 kg/net (18)

—

 

– – – Offal:

 

 

 

– – – – Of domestic swine:

 

 

0210 99 41

– – – – – Livers

64,9 €/100 kg/net

—

0210 99 49

– – – – – Other

47,2 €/100 kg/net

—

 

– – – – Of bovine animals:

 

 

0210 99 51

– – – – – Thick skirt and thin skirt

15,4 + 303,4 €/100 kg/net

—

0210 99 59

– – – – – Other

12,8

—

 

– – – – Other:

 

 

 

– – – – – Poultry liver:

 

 

0210 99 71

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

Free

—

0210 99 79

– – – – – – Other

6,4

—

0210 99 85

– – – – – Other

15,4

—

0210 99 90

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

15,4 + 303,4 €/100 kg/net

—

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Notes

1.

 This chapter does not cover:

(a)

mammals of heading 0106 ;

(b)

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

(c)

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

(d)

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

2.

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

3.

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

Additional notes

1.

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

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

2.

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

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

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

(a)

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

(b)

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

(c)

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

(d)

oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Isuridae) of subheadings 0304 47 90 , 0304 88 22 and 0304 88 29 .

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

0301

Live fish:

 

 

 

– Ornamental fish:

 

 

0301 11 00

– – Freshwater fish

Free

—

0301 19 00

– – Other

7,5

—

 

– Other live fish:

 

 

0301 91

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

 

 

0301 91 10

– – – Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

8

—

0301 91 90

– – – Other

12

—

0301 92

– – Eels (Anguilla spp.):

 

 

0301 92 10

– – – Of a length of less than 12 cm

Free

—

0301 92 30

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

Free

—

0301 92 90

– – – Of a length of 20 cm or more

Free

—

0301 93 00

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

8

—

0301 94

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

 

 

0301 94 10

– – – Atlantic bluefin tuna (Thunnus thynnus)

16

—

0301 94 90

– – – Pacific bluefin tuna (Thunnus orientalis)

16

—

0301 95 00

– – Southern bluefin tuna (Thunnus maccoyii)

16

—

0301 99

– – Other:

 

 

 

– – – Freshwater fish:

 

 

0301 99 11

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

2

—

0301 99 17

– – – – Other

8

—

0301 99 85

– – – Other

16

—

0302

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

 

 

 

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

 

 

0302 11

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

 

 

0302 11 10

– – – Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

8

—

0302 11 20

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

12

—

0302 11 80

– – – Other

12

—

0302 13 00

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

2

—

0302 14 00

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

2

—

0302 19 00

– – Other

8

—

 

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

 

 

0302 21

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

 

 

0302 21 10

– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

8

—

0302 21 30

– – – Atlantic halibut (Hippoglossus hippoglossus)

8

—

0302 21 90

– – – Pacific halibut (Hippoglossus stenolepis)

15

—

0302 22 00

– – Plaice (Pleuronectes platessa)

7,5

—

0302 23 00

– – Sole (Solea spp.)

15

—

0302 24 00

– – Turbots (Psetta maxima)

15

—

0302 29

– – Other:

 

 

0302 29 10

– – – Megrim (Lepidorhombus spp.)

15

—

0302 29 80

– – – Other

15

—

 

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

 

 

0302 31

– – Albacore or longfinned tuna (Thunnus alalunga):

 

 

0302 31 10

– – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0302 31 90

– – – Other

22

—

0302 32

– – Yellowfin tuna (Thunnus albacares):

 

 

0302 32 10

– – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0302 32 90

– – – Other

22

—

0302 33

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

 

 

0302 33 10

– – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0302 33 90

– – – Other

22

—

0302 34

– – Bigeye tuna (Thunnus obesus):

 

 

0302 34 10

– – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0302 34 90

– – – Other

22

—

0302 35

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

 

 

 

– – – Atlantic bluefin tuna (Thunnus thynnus):

 

 

0302 35 11

– – – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0302 35 19

– – – – Other

22

—

 

– – – Pacific bluefin tuna (Thunnus orientalis):

 

 

0302 35 91

– – – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0302 35 99

– – – – Other

22

—

0302 36

– – Southern bluefin tuna (Thunnus maccoyii):

 

 

0302 36 10

– – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0302 36 90

– – – Other

22

—

0302 39

– – Other:

 

 

0302 39 20

– – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0302 39 80

– – – Other

22

—

 

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

 

 

0302 41 00

– – Herrings (Clupea harengus, Clupea pallasii)

 (43)

—

0302 42 00

– – Anchovies (Engraulis spp.)

15

—

0302 43

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

 

 

0302 43 10

– – – Sardines of the species Sardina pilchardus

23

—

0302 43 30

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

15

—

0302 43 90

– – – Brisling or sprats (Sprattus sprattus)

 (44)

—

0302 44 00

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

 (45)

—

0302 45

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

 

 

0302 45 10

– – – Atlantic horse mackerel (Trachurus trachurus)

15

—

0302 45 30

– – – Chilean jack mackerel (Trachurus murphyi)

15

—

0302 45 90

– – – Other

15

—

0302 46 00

– – Cobia (Rachycentron canadum)

15

—

0302 47 00

– – Swordfish (Xiphias gladius)

15

—

0302 49

– – Other:

 

 

 

– – – Kawakawa (Euthynnus affinis):

 

 

0302 49 11

– – – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0302 49 19

– – – – Other

22

—

0302 49 90

– – – Other

15

—

 

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

 

 

0302 51

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

 

 

0302 51 10

– – – Of the species Gadus morhua

12

—

0302 51 90

– – – Other

12

—

0302 52 00

– – Haddock (Melanogrammus aeglefinus)

7,5

—

0302 53 00

– – Coalfish (Pollachius virens)

7,5

—

0302 54

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

 

 

 

– – – Hake of the genus Merluccius:

 

 

0302 54 11

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

15

—

0302 54 15

– – – – Southern hake (Merluccius australis)

15

—

0302 54 19

– – – – Other

15 (18)

—

0302 54 90

– – – Hake of the genus Urophycis

15

—

0302 55 00

– – Alaska Pollock (Theragra chalcogramma)

7,5

—

0302 56 00

– – Blue whiting (Micromesistius poutassou, Micromesistius australis)

7,5

—

0302 59

– – Other:

 

 

0302 59 10

– – – Polar cod (Boreogadus saida)

12

—

0302 59 20

– – – Whiting (Merlangius merlangus)

7,5

—

0302 59 30

– – – Pollack (Pollachius pollachius)

7,5

—

0302 59 40

– – – Ling (Molva spp.)

7,5

—

0302 59 90

– – – Other

15

—

 

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

 

 

0302 71 00

– – Tilapias (Oreochromis spp.)

8

—

0302 72 00

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

8

—

0302 73 00

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

8

—

0302 74 00

– – Eels (Anguilla spp.)

Free

—

0302 79 00

– – Other

8

—

 

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

 

 

0302 81

– – Dogfish and other sharks:

 

 

0302 81 15

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

6

—

0302 81 30

– – – Porbeagle shark (Lamna nasus)

8

—

0302 81 40

– – – Blue shark (Prionace glauca)

8

—

0302 81 50

– – – Shortfin Mako shark (Isurus Oxyrinchus)

8

—

0302 81 70

– – – Other

8

—

0302 82 00

– – Rays and skates (Rajidae)

15

—

0302 83 00

– – Toothfish (Dissostichus spp.)

15

—

0302 84

– – Sea bass (Dicentrarchus spp.):

 

 

0302 84 10

– – – European sea bass (Dicentrarchus labrax)

15

—

0302 84 90

– – – Other

15

—

0302 85

– – Sea bream (Sparidae):

 

 

0302 85 10

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

15

—

0302 85 30

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

15

—

0302 85 90

– – – Other

15

—

0302 89

– – Other:

 

 

0302 89 10

– – – Freshwater fish

8

—

 

– – – Other:

 

 

 

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

 

 

0302 89 21

– – – – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0302 89 29

– – – – – Other

22

—

 

– – – – Redfish (Sebastes spp.):

 

 

0302 89 31

– – – – – Of the species Sebastes marinus

7,5

—

0302 89 39

– – – – – Other

7,5

—

0302 89 40

– – – – Ray's bream (Brama spp.)

15

—

0302 89 50

– – – – Monkfish (Lophius spp.)

15

—

0302 89 60

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

7,5

—

0302 89 90

– – – – Other

15

—

 

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

 

 

0302 91 00

– – Livers, roes and milt

10

—

0302 92 00

– – Shark fins

8

—

0302 99 00

– – Other

10

—

0303

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

 

 

 

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

 

 

0303 11 00

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

2

—

0303 12 00

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

2

—

0303 13 00

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

2

—

0303 14

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

 

 

0303 14 10

– – – Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

9

—

0303 14 20

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

12

—

0303 14 90

– – – Other

12

—

0303 19 00

– – Other

9 (18)

—

 

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

 

 

0303 23 00

– – Tilapias (Oreochromis spp.)

8

—

0303 24 00

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

8

—

0303 25 00

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

8

—

0303 26 00

– – Eels (Anguilla spp.)

Free

—

0303 29 00

– – Other

8

—

 

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

 

 

0303 31

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

 

 

0303 31 10

– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

7,5

—

0303 31 30

– – – Atlantic halibut (Hippoglossus hippoglossus)

7,5

—

0303 31 90

– – – Pacific halibut (Hippoglossus stenolepis)

15

—

0303 32 00

– – Plaice (Pleuronectes platessa)

15

—

0303 33 00

– – Sole (Solea spp.)

7,5

—

0303 34 00

– – Turbots (Psetta maxima)

15

—

0303 39

– – Other:

 

 

0303 39 10

– – – Flounder (Platichthys flesus)

7,5

—

0303 39 30

– – – Fish of the genus Rhombosolea

7,5

—

0303 39 50

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

7,5

—

0303 39 85

– – – Other

15

—

 

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

 

 

0303 41

– – Albacore or longfinned tuna (Thunnus alalunga):

 

 

0303 41 10

– – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0303 41 90

– – – Other

22

—

0303 42

– – Yellowfin tuna (Thunnus albacares):

 

 

0303 42 20

– – – For the industrial manufacture of products of heading 1604  (31)

20 (42)  (18)

—

0303 42 90

– – – Other

22

—

0303 43

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

 

 

0303 43 10

– – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0303 43 90

– – – Other

22

—

0303 44

– – Bigeye tuna (Thunnus obesus):

 

 

0303 44 10

– – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0303 44 90

– – – Other

22

—

0303 45

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

 

 

 

– – – Atlantic bluefin tuna (Thunnus thynnus):

 

 

0303 45 12

– – – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0303 45 18

– – – – Other

22

—

 

– – – Pacific bluefin tuna (Thunnus orientalis):

 

 

0303 45 91

– – – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0303 45 99

– – – – Other

22

—

0303 46

– – Southern bluefin tuna (Thunnus maccoyii):

 

 

0303 46 10

– – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0303 46 90

– – – Other

22

—

0303 49

– – Other:

 

 

0303 49 20

– – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0303 49 85

– – – Other

22

—

 

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

 

 

0303 51 00

– – Herrings (Clupea harengus, Clupea pallasii)

 (43)

—

0303 53

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

 

 

0303 53 10

– – – Sardines of the species Sardina pilchardus

23

—

0303 53 30

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

15

—

0303 53 90

– – – Brisling or sprats (Sprattus sprattus)

 (44)

—

0303 54

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

 

 

0303 54 10

– – – Of the species Scomber scombrus or Scomber japonicus

 (45)

—

0303 54 90

– – – Of the species Scomber australasicus

15

—

0303 55

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

 

 

0303 55 10

– – – Atlantic horse mackerel (Trachurus trachurus)

15

—

0303 55 30

– – – Chilean jack mackerel (Trachurus murphyi)

15

—

0303 55 90

– – – Other

15

—

0303 56 00

– – Cobia (Rachycentron canadum)

15

—

0303 57 00

– – Swordfish (Xiphias gladius)

7,5

—

0303 59

– – Other:

 

 

0303 59 10

– – – Anchovies (Engraulis spp.)

15

—

 

– – – Kawakawa (Euthynnus affinis):

 

 

0303 59 21

– – – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0303 59 29

– – – – Other

22

—

0303 59 90

– – – Other

15

—

 

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

 

 

0303 63

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

 

 

0303 63 10

– – – Of the species Gadus morhua

12

—

0303 63 30

– – – Of the species Gadus ogac

12

—

0303 63 90

– – – Of the species Gadus macrocephalus

12

—

0303 64 00

– – Haddock (Melanogrammus aeglefinus)

7,5

—

0303 65 00

– – Coalfish (Pollachius virens)

7,5

—

0303 66

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

 

 

 

– – – Hake of the genus Merluccius:

 

 

0303 66 11

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

15

—

0303 66 12

– – – – Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)

15

—

0303 66 13

– – – – Southern hake (Merluccius australis)

15

—

0303 66 19

– – – – Other

15 (18)

—

0303 66 90

– – – Hake of the genus Urophycis

15

—

0303 67 00

– – Alaska Pollock (Theragra chalcogramma)

15

—

0303 68

– – Blue whiting (Micromesistius poutassou, Micromesistius australis):

 

 

0303 68 10

– – – Blue whiting (Micromesistius poutassou)

7,5

—

0303 68 90

– – – Southern blue whiting (Micromesistius australis)

7,5

—

0303 69

– – Other:

 

 

0303 69 10

– – – Polar cod (Boreogadus saida)

12

—

0303 69 30

– – – Whiting (Merlangius merlangus)

7,5

—

0303 69 50

– – – Pollack (Pollachius pollachius)

15

—

0303 69 70

– – – Blue grenadier (Macruronus novaezelandiae)

7,5

—

0303 69 80

– – – Ling (Molva spp.)

7,5

—

0303 69 90

– – – Other

15

—

 

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

 

 

0303 81

– – Dogfish and other sharks:

 

 

0303 81 15

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

6

—

0303 81 30

– – – Porbeagle shark (Lamna nasus)

8

—

0303 81 40

– – – Blue shark (Prionace glauca)

8

—

0303 81 50

– – – Shortfin Mako shark (Isurus Oxyrinchus)

8

—

0303 81 80

– – – Other

8

—

0303 82 00

– – Rays and skates (Rajidae)

15

—

0303 83 00

– – Toothfish (Dissostichus spp.)

15

—

0303 84

– – Sea bass (Dicentrarchus spp.):

 

 

0303 84 10

– – – European sea bass (Dicentrarchus labrax)

15

—

0303 84 90

– – – Other

15

—

0303 89

– – Other:

 

 

0303 89 10

– – – Freshwater fish

8

—

 

– – – Other:

 

 

 

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

 

 

0303 89 21

– – – – – For the industrial manufacture of products of heading 1604  (31)

22 (42)  (18)

—

0303 89 29

– – – – – Other

22

—

 

– – – – Redfish (Sebastes spp.):

 

 

0303 89 31

– – – – – Of the species Sebastes marinus

7,5

—

0303 89 39

– – – – – Other

7,5

—

0303 89 40

– – – – Fish of the species Orcynopsis unicolor

 (46)

—

0303 89 50

– – – – Sea bream (Dentex dentex, Pagellus spp.)

15

—

0303 89 55

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

15

—

0303 89 60

– – – – Ray's bream (Brama spp.)

15

—

0303 89 65

– – – – Monkfish (Lophius spp.)

15

—

0303 89 70

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

7,5

—

0303 89 90

– – – – Other

15

—

 

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

 

 

0303 91

– – Livers, roes and milt:

 

 

0303 91 10

– – – Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate (31)

Free

—

0303 91 90

– – – Other

10

—

0303 92

– – Shark fins:

 

 

0303 92 15

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

8

—

0303 92 30

– – – Porbeagle shark (Lamna nasus)

8

—

0303 92 40

– – – Blue shark (Prionace glauca)

8

—

0303 92 50

– – – Shortfin Mako shark (Isurus Oxyrinchus)

8

—

0303 92 90

– – – Other

8

—

0303 99 00

– – Other

10

—

0304

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

 

 

 

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

 

 

0304 31 00

– – Tilapias (Oreochromis spp.)

9

—

0304 32 00

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

9

—

0304 33 00

– – Nile perch (Lates niloticus)

9

—

0304 39 00

– – Other

9

—

 

– Fresh or chilled fillets of other fish:

 

 

0304 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)

2

—

0304 42

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

 

 

0304 42 10

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

12

—

0304 42 50

– – – Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

9

—

0304 42 90

– – – Other

12

—

0304 43 00

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

18

—

0304 44

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

 

 

0304 44 10

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

18

—

0304 44 30

– – – Coalfish (Pollachius virens)

18

—

0304 44 90

– – – Other

18

—

0304 45 00

– – Swordfish (Xiphias gladius)

18

—

0304 46 00

– – Toothfish (Dissostichus spp.)

18

—

0304 47

– – Dogfish and other sharks:

 

 

0304 47 10

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

18

—

0304 47 20

– – – Porbeagle shark (Lamna nasus)

18

—

0304 47 30

– – – Blue shark (Prionace glauca)

18

—

0304 47 90

– – – Other

18

—

0304 48 00

– – Rays and skates (Rajidae)

18

—

0304 49

– – Other:

 

 

0304 49 10

– – – Freshwater fish

9

—

 

– – – Other:

 

 

0304 49 50

– – – – Redfish (Sebastes spp.)

18

—

0304 49 90

– – – – Other

18

—

 

– Other, fresh or chilled:

 

 

0304 51 00

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

8

—

0304 52 00

– – Salmonidae

8

—

0304 53 00

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

15

—

0304 54 00

– – Swordfish (Xiphias gladius)

15

—

0304 55 00

– – Toothfish (Dissostichus spp.)

15

—

0304 56

– – Dogfish and other sharks:

 

 

0304 56 10

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

15

—

0304 56 20

– – – Porbeagle shark (Lamna nasus)

15

—

0304 56 30

– – – Blue shark (Prionace glauca)

15

—

0304 56 90

– – – Other

15

—

0304 57 00

– – Rays and skates (Rajidae)

15

—

0304 59

– – Other:

 

 

0304 59 10

– – – Freshwater fish

8

—

 

– – – Other:

 

 

0304 59 50

– – – – Flaps of herring

 (43)

—

0304 59 90

– – – – Other

15 (18)

—

 

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

 

 

0304 61 00

– – Tilapias (Oreochromis spp.)

9

—

0304 62 00

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

9

—

0304 63 00

– – Nile perch (Lates niloticus)

9

—

0304 69 00

– – Other

9

—

 

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

 

 

0304 71

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

 

 

0304 71 10

– – – Cod of the species Gadus macrocephalus

7,5

—

0304 71 90

– – – Other

7,5

—

0304 72 00

– – Haddock (Melanogrammus aeglefinus)

7,5

—

0304 73 00

– – Coalfish (Pollachius virens)

7,5

—

0304 74

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

 

 

 

– – – Hake of the genus Merluccius:

 

 

0304 74 11

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

7,5

—

0304 74 15

– – – – Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)

7,5

—

0304 74 19

– – – – Other

6,1

—

0304 74 90

– – – Hake of the genus Urophycis

7,5

—

0304 75 00

– – Alaska Pollock (Theragra chalcogramma)

13,7

—

0304 79

– – Other:

 

 

0304 79 10

– – – Polar cod (Boreogadus saida)

7,5

—

0304 79 30

– – – Whiting (Merlangius merlangus)

7,5

—

0304 79 50

– – – Blue grenadier (Macruronus novaezelandiae)

7,5

—

0304 79 80

– – – Ling (Molva spp.)

7,5

—

0304 79 90

– – – Other

15

—

 

– Frozen fillets of other fish:

 

 

0304 81 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

—

0304 82

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

 

 

0304 82 10

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

12

—

0304 82 50

– – – Of the species Oncorhynchus apache or Oncorhynchus chrysogaster

9

—

0304 82 90

– – – Other

12

—

0304 83

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

 

 

0304 83 10

– – – Plaice (Pleuronectes platessa)

7,5

—

0304 83 30

– – – Flounder (Platichthys flesus)

7,5

—

0304 83 50

– – – Megrim (Lepidorhombus spp.)

15

—

0304 83 90

– – – Other

15

—

0304 84 00

– – Swordfish (Xiphias gladius)

7,5

—

0304 85 00

– – Toothfish (Dissostichus spp.)

15

—

0304 86 00

– – Herrings (Clupea harengus, Clupea pallasii)

15

—

0304 87 00

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

18

—

0304 88

– – Dogfish, other sharks, rays and skates (Rajidae):

 

 

 

– – – Dogfish and other sharks:

 

 

0304 88 11

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

7,5

—

0304 88 15

– – – – Porbeagle shark (Lamna nasus)

7,5

—

0304 88 18

– – – – Blue shark (Prionace glauca)

7,5

—

0304 88 22

– – – – Shortfin Mako shark (Isurus Oxyrinchus)

7,5

—

0304 88 29

– – – – Other

7,5

—

0304 88 90

– – – Rays and skates (Rajidae)

15

—

0304 89

– – Other:

 

 

0304 89 10

– – – Freshwater fish

9

—

 

– – – Other:

 

 

 

– – – – Redfish (Sebastes spp.):

 

 

0304 89 21

– – – – – Of the species Sebastes marinus

7,5

—

0304 89 29

– – – – – Other

7,5

—

0304 89 30

– – – – Fish of the genus Euthynnus

18

—

 

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

 

 

0304 89 41

– – – – – Mackerel of the species Scomber australasicus

15

—

0304 89 49

– – – – – Other

15

—

0304 89 60

– – – – Monkfish (Lophius spp.)

15

—

0304 89 90

– – – – Other

15 (18)

—

 

– Other, frozen:

 

 

0304 91 00

– – Swordfish (Xiphias gladius)

7,5

—

0304 92 00

– – Toothfish (Dissostichus spp.)

7,5

—

0304 93

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

 

 

0304 93 10

– – – Surimi

14,2

—

0304 93 90

– – – Other

8

—

0304 94

– – Alaska Pollock (Theragra chalcogramma):

 

 

0304 94 10

– – – Surimi

14,2

—

0304 94 90

– – – Other

7,5

—

0304 95

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

 

 

0304 95 10

– – – Surimi

14,2

—

 

– – – Other:

 

 

 

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

 

 

0304 95 21

– – – – – Cod of the species Gadus macrocephalus

7,5

—

0304 95 25

– – – – – Cod of the species Gadus morhua

7,5

—

0304 95 29

– – – – – Other

7,5

—

0304 95 30

– – – – Haddock (Melanogrammus aeglefinus)

7,5

—

0304 95 40

– – – – Coalfish (Pollachius virens)

7,5

—

0304 95 50

– – – – Hake of the genus Merluccius

7,5

—

0304 95 60

– – – – Blue whiting (Micromesistius poutassou)

7,5

—

0304 95 90

– – – – Other

7,5

—

0304 96

– – Dogfish and other sharks:

 

 

0304 96 10

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

7,5

—

0304 96 20

– – – Porbeagle shark (Lamna nasus)

7,5

—

0304 96 30

– – – Blue shark (Prionace glauca)

7,5

—

0304 96 90

– – – Other

7,5

—

0304 97 00

– – Rays and skates (Rajidae)

7,5

—

0304 99

– – Other:

 

 

0304 99 10

– – – Surimi

14,2

—

 

– – – Other:

 

 

0304 99 21

– – – – Freshwater fish

8

—

 

– – – – Other:

 

 

0304 99 23

– – – – – Herrings (Clupea harengus, Clupea pallasii)

 (43)

—

0304 99 29

– – – – – Redfish (Sebastes spp.)

8

—

0304 99 55

– – – – – Megrim (Lepidorhombus spp.)

15

—

0304 99 61

– – – – – Ray's bream (Brama spp.)

15

—

0304 99 65

– – – – – Monkfish (Lophius spp.)

7,5

—

0304 99 99

– – – – – Other

7,5

—

0305

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

 

 

0305 20 00

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

11

—

 

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

 

 

0305 31 00

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

16

—

0305 32

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

 

 

 

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

 

 

0305 32 11

– – – – Cod of the species Gadus macrocephalus

16

—

0305 32 19

– – – – Other

20

—

0305 32 90

– – – Other

16

—

0305 39

– – Other:

 

 

0305 39 10

– – – 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 39 50

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

15

—

0305 39 90

– – – Other

16

—

 

– Smoked fish, including fillets, other than edible fish offal:

 

 

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 43 00

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

14

—

0305 44

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

 

 

0305 44 10

– – – Eels (Anguilla spp.)

14

—

0305 44 90

– – – Other

14

—

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 80

– – – Other

14

—

 

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

 

 

0305 51

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

 

 

0305 51 10

– – – Dried, unsalted

13 (18)

—

0305 51 90

– – – Dried, salted

13 (18)

—

0305 52 00

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

12

—

0305 53

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

 

 

0305 53 10

– – – Polar Cod (Boreogadus saida)

13 (18)

—

0305 53 90

– – – Other

12

—

0305 54

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

 

 

0305 54 30

– – – Herrings (Clupea harengus, Clupea pallasii)

12

—

0305 54 50

– – – Anchovies (Engraulis spp.)

10

—

0305 54 90

– – – Other

12

—

0305 59

– – Other:

 

 

0305 59 70

– – – Atlantic halibut (Hippoglossus hippoglossus)

15

—

0305 59 85

– – – Other

12

—

 

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

 

 

0305 61 00

– – Herrings (Clupea harengus, Clupea pallasii)

12

—

0305 62 00

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

13 (18)

—

0305 63 00

– – Anchovies (Engraulis spp.)

10

—

0305 64 00

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

12

—

0305 69

– – Other:

 

 

0305 69 10

– – – Polar cod (Boreogadus saida)

13 (18)

—

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

—

 

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

 

 

0305 71

– – Shark fins:

 

 

0305 71 15

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

12

—

0305 71 30

– – – Porbeagle shark (Lamna nasus)

12

—

0305 71 40

– – – Blue shark (Prionace glauca)

12

—

0305 71 50

– – – Shortfin Mako shark (Isurus Oxyrinchus)

12

—

0305 71 90

– – – Other

12

—

0305 72 00

– – Fish heads, tails and maws

13

—

0305 79 00

– – Other

13 (18)

—

0306

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

 

 

 

– Frozen:

 

 

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 14

– – Crabs:

 

 

0306 14 10

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

7,5

—

0306 14 30

– – – Crabs of the species Cancer pagurus

7,5

—

0306 14 90

– – – Other

7,5

—

0306 15 00

– – Norway lobsters (Nephrops norvegicus)

12

—

0306 16

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

 

 

0306 16 91

– – – Shrimps of the species Crangon crangon

18

—

0306 16 99

– – – Other

12

—

0306 17

– – Other shrimps and prawns:

 

 

0306 17 91

– – – Deepwater rose shrimps (Parapenaeus longirostris)

12

—

0306 17 92

– – – Shrimps of the genus Penaeus

12

—

0306 17 93

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

12

—

0306 17 94

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

12

—

0306 17 99

– – – Other

12

—

0306 19

– – Other:

 

 

0306 19 10

– – – Freshwater crayfish

7,5

—

0306 19 90

– – – Other

12

—

 

– Live, fresh or chilled:

 

 

0306 31 00

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

12,5

—

0306 32

– – Lobsters (Homarus spp.):

 

 

0306 32 10

– – – Live

8

—

 

– – – Other:

 

 

0306 32 91

– – – – Whole

8

—

0306 32 99

– – – – Other

10

—

0306 33

– – Crabs:

 

 

0306 33 10

– – – Crabs of the species Cancer pagurus

7,5

—

0306 33 90

– – – Other

7,5

—

0306 34 00

– – Norway lobsters (Nephrops norvegicus)

12

—

0306 35

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

 

 

 

– – – Shrimps of the species Crangon crangon:

 

 

0306 35 10

– – – – Fresh or chilled

18

—

0306 35 50

– – – – Other

18

—

0306 35 90

– – – Other

12

—

0306 36

– – Other shrimps and prawns:

 

 

0306 36 10

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

12

—

0306 36 50

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

18

—

0306 36 90

– – – Other

12

—

0306 39

– – Other:

 

 

0306 39 10

– – – Freshwater crayfish

7,5

—

0306 39 90

– – – Other

12

—

 

– Other:

 

 

0306 91 00

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

12,5

—

0306 92

– – Lobsters (Homarus spp.):

 

 

0306 92 10

– – – Whole

8

—

0306 92 90

– – – Other

10

—

0306 93

– – Crabs:

 

 

0306 93 10

– – – Crabs of the species Cancer pagurus

7,5

—

0306 93 90

– – – Other

7,5

—

0306 94 00

– – Norway lobsters (Nephrops norvegicus)

12

—

0306 95

– – Shrimps and prawns:

 

 

 

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

 

 

 

– – – – Shrimps of the species Crangon crangon:

 

 

0306 95 11

– – – – – Cooked by steaming or by boiling in water

18

—

0306 95 19

– – – – – Other

18

—

0306 95 20

– – – – Pandalus spp.

12

 

 

– – – Other shrimps and prawns:

 

 

0306 95 30

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

12

—

0306 95 40

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

18

—

0306 95 90

– – – – Other

12

—

0306 99

– – Other:

 

 

0306 99 10

– – – Freshwater crayfish

7,5

—

0306 99 90

– – – Other

12

—

0307

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

 

 

 

– Oysters:

 

 

0307 11

– – Live, fresh or chilled:

 

 

0307 11 10

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

Free

—

0307 11 90

– – – Other

9

—

0307 12 00

– – Frozen

9

—

0307 19 00

– – Other

9

—

 

– Scallops and other molluscs of the family Pectinidae:

 

 

0307 21

– – Live, fresh or chilled:

 

 

0307 21 10

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

8

—

0307 21 90

– – – Other

11

—

0307 22

– – Frozen:

 

 

 

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

 

 

0307 22 10

– – – – Coquilles St Jacques (Pecten maximus)

8

—

0307 22 90

– – – – Other

8

—

0307 22 95

– – – Other

11

—

0307 29

– – Other:

 

 

0307 29 10

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

8

—

0307 29 90

– – – Other

11

—

 

– Mussels (Mytilus spp., Perna spp.):

 

 

0307 31

– – Live, fresh or chilled:

 

 

0307 31 10

– – – Mytilus spp.

10

—

0307 31 90

– – – Perna spp.

8

—

0307 32

– – Frozen:

 

 

0307 32 10

– – – Mytilus spp.

10

—

0307 32 90

– – – Perna spp.

8

—

0307 39

– – Other:

 

 

0307 39 20

– – – Mytilus spp.

10

—

0307 39 80

– – – Perna spp.

8

—

 

– Cuttle fish and squid:

 

 

0307 42

– – Live, fresh or chilled:

 

 

0307 42 10

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

8

—

0307 42 20

– – – Loligo spp.

6

—

0307 42 30

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

8

—

0307 42 40

– – – European flying squid (Todarodes sagittatus)

6

—

0307 42 90

– – – Other

11

—

0307 43

– – Frozen:

 

 

 

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

 

 

 

– – – – Sepiola spp.:

 

 

0307 43 21

– – – – – Lesser cuttle fish (Sepiola rondeleti)

6

—

0307 43 25

– – – – – Other

8

—

0307 43 29

– – – – Sepia officinalis, Rossia macrosoma

8

—

 

– – – Loligo spp.:

 

 

0307 43 31

– – – – Loligo vulgaris

6

—

0307 43 33

– – – – Loligo pealei

6

—

0307 43 35

– – – – Loligo gahi

6

—

0307 43 38

– – – – Other

6

—

0307 43 91

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

8

—

0307 43 92

– – – Illex spp.

8

—

0307 43 95

– – – European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus)

6

—

0307 43 99

– – – Other

11

—

0307 49

– – Other:

 

 

0307 49 20

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

8

—

0307 49 40

– – – Loligo spp.

6

—

0307 49 50

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

8

—

0307 49 60

– – – European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus)

6

—

0307 49 80

– – – Other

11

—

 

– Octopus (Octopus spp.):

 

 

0307 51 00

– – Live, fresh or chilled

8

—

0307 52 00

– – Frozen

8

—

0307 59 00

– – Other

8

—

0307 60 00

– Snails, other than sea snails

Free

—

 

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

 

 

0307 71 00

– – Live, fresh or chilled

11

—

0307 72

– – Frozen:

 

 

0307 72 10

– – – Striped venus or other species of the family Veneridae

8

—

0307 72 90

– – – Other

11

—

0307 79 00

– – Other

11

—

 

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

 

 

0307 81 00

– – Live, fresh or chilled abalone (Haliotis spp.)

11

—

0307 82 00

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

11

—

0307 83 00

– – Frozen abalone (Haliotis spp.)

11

—

0307 84 00

– – Frozen stromboid conchs (Strombus spp.)

11

—

0307 87 00

– – Other abalone (Haliotis spp.)

11

—

0307 88 00

– – Other stromboid conchs (Strombus spp.)

11

—

 

– Other:

 

 

0307 91 00

– – Live, fresh or chilled

11

—

0307 92 00

– – Frozen

11

—

0307 99 00

– – Other

11

—

0308

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

 

 

 

– Sea cucumbers (Stichopus japonicus, Holothuroidea):

 

 

0308 11 00

– – Live, fresh or chilled

11

—

0308 12 00

– – Frozen

11

—

0308 19 00

– – Other

11

—

 

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

 

 

0308 21 00

– – Live, fresh or chilled

11

—

0308 22 00

– – Frozen

11

—

0308 29 00

– – Other

11

—

0308 30

– Jellyfish (Rhopilema spp.):

 

 

0308 30 50

– – Frozen

Free

—

0308 30 80

– – Other

11

—

0308 90

– Other:

 

 

0308 90 10

– – Live, fresh or chilled

11

—

0308 90 50

– – Frozen

11

—

0308 90 90

– – Other

11

—

0309

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

 

 

0309 10 00

– Of fish

13

—

0309 90 00

– Other

11

—

CHAPTER 4

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

Notes

1.

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

2.

 For the purposes of heading 0403 , yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.

3.

 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.

4.

 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.

5.

 This chapter does not cover:

(a) non-living insects, unfit for human consumption (heading 0511 );

(b)

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

(c)

products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106 ); or

(d)

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 ).

6.

 For the purposes of heading 0410 , the term ‘insects’ means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).

Subheading notes

1.

 For the purposes of subheading 0404 10 , the expression ‘modified whey’ means products consisting of whey constituents, that is, 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

1.

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

(a)

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

(b)

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

2.

 For the purposes of subheadings 0408 11 and 0408 19 , the following applies:

the expression ‘otherwise preserved’ applies also to egg yolks with limited amounts of salt (in general, an amount of up to around 12 % by weight) or minor amounts of chemicals added for preservation purposes, provided that both of the following conditions are fulfilled:

(i)

the products retain the character of egg yolks of subheadings 0408 11 and 0408 19 ;

(ii)

salt or chemicals are not used at a level higher than is necessary for the purposes of preservation.

3.

 Dairy produce of Chapter 4 includes dairy permeates, which are milk products characterised by a high content of lactose and obtained by removing milk fats and milk proteins from milk, whey, cream and/or sweet buttermilk, and/or from similar raw material by ultrafiltration or other processing techniques.

4.

 For the purposes of subheadings 0404 10 and 0404 90 the following applies :

Milk permeate and whey permeate can be analytically distinguished by the presence of substances (e.g. lactic acid, lactates and glycomacropeptides) which are associated with whey production.

Subheading 0404 10 includes ‘whey permeate’ which is a product with generally a slightly sour smell, obtained from whey or mixtures of natural whey constituents by ultrafiltration or other processing techniques.

The presence of substances associated with whey production (e.g. lactic acid, lactates and glycomacropeptides) is a condition for the classification of whey permeates into that subheading.

Subheading 0404 90 includes ‘milk permeate’ which is a product with generally a milky smell obtained from milk by ultrafiltration or other processing techniques. The quantitatively limited level or absence of lactic acid and lactates (lower than 0,100 % by weight, in milk permeates in powder form, or lower than 0,015 % by weight in milk permeates in liquid form) as well as the absence of glycomacropeptides, are the conditions for the classification of milk permeates into subheading 0404 90 .

The method to be used for the detection of lactates shall be the ISO 8069:2005 method and the method to detect rennet whey (i.e. the presence of caseinomacropeptides such as glycomacropeptides) shall be the method set out in Appendix II to Commission Implementing Regulation (EU) 2018/150 (190).

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 40

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

 

 

0401 40 10

– – In immediate packings of a net content not exceeding two litres

57,5 €/100 kg/net

—

0401 40 90

– – Other

56,6 €/100 kg/net

—

0401 50

– Of a fat content, by weight, exceeding 10 %:

 

 

 

– – Not exceeding 21 %:

 

 

0401 50 11

– – – In immediate packings of a net content not exceeding two litres

57,5 €/100 kg/net

—

0401 50 19

– – – Other

56,6 €/100 kg/net

—

 

– – Exceeding 21 % but not exceeding 45 %:

 

 

0401 50 31

– – – In immediate packings of a net content not exceeding two litres

110 €/100 kg/net

—

0401 50 39

– – – Other

109,1 €/100 kg/net

—

 

– – Exceeding 45 %:

 

 

0401 50 91

– – – In immediate packings of a net content not exceeding two litres

183,7 €/100 kg/net

—

0401 50 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 (18)

—

 

– – Other:

 

 

0402 10 91

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

1,19 €/kg + 27,5 €/100 kg/net (51)

—

0402 10 99

– – – Other

1,19 €/kg + 21 €/100 kg/net (51)

—

 

– 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

—

0402 21 18

– – – – Other

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 (51)

—

 

– – – – Other:

 

 

0402 29 15

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

1,31 €/kg + 22 €/100 kg/net (51)

—

0402 29 19

– – – – – Other

1,31 €/kg + 16,8 €/100 kg/net (51)

—

 

– – – 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 (51)

—

0402 29 99

– – – – Other

1,62 €/kg + 16,8 €/100 kg/net (51)

—

 

– Other:

 

 

0402 91

– – Not containing added sugar or other sweetening matter:

 

 

0402 91 10

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

34,7 €/100 kg/net

—

0402 91 30

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

43,4 €/100 kg/net

—

 

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

 

 

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:

 

 

0402 99 10

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

57,2 €/100 kg/net

—

 

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

 

 

0402 99 31

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

1,08 €/kg + 19,4 €/100 kg/net (51)

—

0402 99 39

– – – – Other

1,08 €/kg + 18,5 €/100 kg/net (51)

—

 

– – – 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 (51)

—

0402 99 99

– – – – Other

1,81 €/kg + 18,5 €/100 kg/net (51)

—

0403

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:

 

 

0403 20

– Yogurt:

 

 

 

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

 

 

 

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

 

 

0403 20 11

– – – – Not exceeding 3 %

20,5 €/100 kg/net

—

0403 20 13

– – – – Exceeding 3 % but not exceeding 6 %

24,4 €/100 kg/net

—

0403 20 19

– – – – Exceeding 6 %

59,2 €/100 kg/net

—

 

– – – Other, of a fat content, by weight:

 

 

0403 20 31

– – – – Not exceeding 3 %

0,17 €/kg + 21,1 €/100 kg/net (51)

—

0403 20 33

– – – – Exceeding 3 % but not exceeding 6 %

0,20 €/kg + 21,1 €/100 kg/net (51)

—

0403 20 39

– – – – Exceeding 6 %

0,54 €/kg + 21,1 €/100 kg/net (51)

—

 

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

 

 

0403 20 41

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

12,8

—

0403 20 49

– – – Other

7,6 + EA (18)  (49)

—

 

– – Other, flavoured or containing added fruit, nuts or cocoa:

 

 

 

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

 

 

0403 20 51

– – – – Not exceeding 1,5 %

8,3 + 95 €/100 kg/net

—

0403 20 53

– – – – Exceeding 1,5 % but not exceeding 27 %

8,3 + 130,4 €/100 kg/net

—

0403 20 59

– – – – Exceeding 27 %

8,3 + 168,8 €/100 kg/net

—

 

– – – Other, of a milkfat content, by weight:

 

 

0403 20 91

– – – – Not exceeding 3 %

8,3 + 12,4 €/100 kg/net

—

0403 20 93

– – – – Exceeding 3 % but not exceeding 6 %

8,3 + 17,1 €/100 kg/net

—

0403 20 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 (51)

—

0403 90 33

– – – – – Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg + 22 €/100 kg/net (51)

—

0403 90 39

– – – – – Exceeding 27 %

1,62 €/kg + 22 €/100 kg/net (51)

—

 

– – – 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 (51)

—

0403 90 63

– – – – – Exceeding 3 % but not exceeding 6 %

0,20 €/kg + 21,1 €/100 kg/net (51)

—

0403 90 69

– – – – – Exceeding 6 %

0,54 €/kg + 21,1 €/100 kg/net (51)

—

 

– – 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 (51)

—

0404 10 28

– – – – – Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net (51)

—

0404 10 32

– – – – – Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net (51)

—

 

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

 

 

0404 10 34

– – – – – Not exceeding 1,5 %

0,95 €/kg/net + 22 €/100 kg/net (51)

—

0404 10 36

– – – – – Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net (51)

—

0404 10 38

– – – – – Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net (51)

—

 

– – 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 (52)

—

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 (53)

—

0404 10 74

– – – – – Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net (51)

—

0404 10 76

– – – – – Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net (51)

—

 

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

 

 

0404 10 78

– – – – – Not exceeding 1,5 %

0,95 €/kg/net + 22 €/100 kg/net (51)

—

0404 10 82

– – – – – Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net (51)

—

0404 10 84

– – – – – Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net (51)

—

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 (51)

—

0404 90 83

– – – Exceeding 1,5 % but not exceeding 27 %

1,31 €/kg/net + 22 €/100 kg/net (51)

—

0404 90 89

– – – Exceeding 27 %

1,62 €/kg/net + 22 €/100 kg/net (51)

—

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 (18)

—

0405 10 19

– – – – Other

189,6 €/100 kg/net (18)

—

0405 10 30

– – – Recombined butter

189,6 €/100 kg/net (18)

—

0405 10 50

– – – Whey butter

189,6 €/100 kg/net (18)

—

0405 10 90

– – Other

231,3 €/100 kg/net (18)

—

0405 20

– Dairy spreads:

 

 

0405 20 10

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

9 + EA (49)

—

0405 20 30

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

9 + EA (49)

—

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 (18)

—

0405 90 90

– – Other

231,3 €/100 kg/net (18)

—

0406

Cheese and curd:

 

 

0406 10

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

 

 

 

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

 

 

0406 10 30

– – – Mozzarella, whether or not in a liquid

185,2 €/100 kg/net (18)

—

0406 10 50

– – – Other

185,2 €/100 kg/net (18)

—

0406 10 80

– – Other

221,2 €/100 kg/net (18)

—

0406 20 00

– Grated or powdered cheese, of all kinds

188,2 €/100 kg/net (18)

—

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 (18)

—

 

– – 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 (18)

—

0406 30 39

– – – – Exceeding 48 %

144,9 €/100 kg/net (18)

—

0406 30 90

– – – Of a fat content, by weight, exceeding 36 %

215 €/100 kg/net (18)

—

0406 40

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

 

 

0406 40 10

– – Roquefort

140,9 €/100 kg/net (18)

—

0406 40 50

– – Gorgonzola

140,9 €/100 kg/net (18)

—

0406 40 90

– – Other

140,9 €/100 kg/net (18)

—

0406 90

– Other cheese:

 

 

0406 90 01

– – For processing (31)

167,1 €/100 kg/net (18)

—

 

– – Other:

 

 

0406 90 13

– – – Emmentaler

171,7 €/100 kg/net (18)

—

0406 90 15

– – – Gruyère, Sbrinz

171,7 €/100 kg/net (18)

—

0406 90 17

– – – Bergkäse, Appenzell

171,7 €/100 kg/net (18)

—

0406 90 18

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

171,7 €/100 kg/net (18)

—

0406 90 21

– – – Cheddar

167,1 €/100 kg/net (18)

—

0406 90 23

– – – Edam

151 €/100 kg/net (18)

—

0406 90 25

– – – Tilsit

151 €/100 kg/net (18)

—

0406 90 29

– – – Kashkaval

151 €/100 kg/net (18)

—

0406 90 32

– – – Feta

151 €/100 kg/net (18)

—

0406 90 35

– – – Kefalo-Tyri

151 €/100 kg/net (18)

—

0406 90 37

– – – Finlandia

151 €/100 kg/net (18)

—

0406 90 39

– – – Jarlsberg

151 €/100 kg/net (18)

—

 

– – – 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 (18)

—

 

– – – – 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 (18)

—

0406 90 69

– – – – – – – Other

188,2 €/100 kg/net (18)

—

 

– – – – – – Exceeding 47 % but not exceeding 72 %:

 

 

0406 90 73

– – – – – – – Provolone

151 €/100 kg/net (18)

—

0406 90 74

– – – – – – – Maasdam

151 €/100 kg/net (18)

—

0406 90 75

– – – – – – – Asiago, Caciocavallo, Montasio, Ragusano

151 €/100 kg/net (18)

—

0406 90 76

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

151 €/100 kg/net (18)

—

0406 90 78

– – – – – – – Gouda

151 €/100 kg/net (18)

—

0406 90 79

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

151 €/100 kg/net (18)

—

0406 90 81

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

151 €/100 kg/net (18)

—

0406 90 82

– – – – – – – Camembert

151 €/100 kg/net (18)

—

0406 90 84

– – – – – – – Brie

151 €/100 kg/net (18)

—

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 (18)

—

0406 90 89

– – – – – – – – Exceeding 52 % but not exceeding 62 %

151 €/100 kg/net (18)

—

0406 90 92

– – – – – – – – Exceeding 62 % but not exceeding 72 %

151 €/100 kg/net (18)

—

0406 90 93

– – – – – – Exceeding 72 %

185,2 €/100 kg/net (18)

—

0406 90 99

– – – – – Other

221,2 €/100 kg/net (18)

—

0407

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

 

 

 

– Fertilised eggs for incubation:

 

 

0407 11 00

– – Of fowls of the species Gallus domesticus  (54)

35 €/1 000  p/st

p/st

0407 19

– – Other:

 

 

 

– – – Of poultry, other than of fowls of the species Gallus domesticus  (54):

 

 

0407 19 11

– – – – Of turkeys or geese

105 €/1 000  p/st

p/st

0407 19 19

– – – – Other

35 €/1 000  p/st

p/st

0407 19 90

– – – Other

7,7

p/st

 

– Other fresh eggs:

 

 

0407 21 00

– – Of fowls of the species Gallus domesticus

30,4 €/100 kg/net (18)

1 000  p/st

0407 29

– – Other:

 

 

0407 29 10

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

30,4 €/100 kg/net (18)

1 000  p/st

0407 29 90

– – – Other

7,7

p/st

0407 90

– Other:

 

 

0407 90 10

– – Of poultry

30,4 €/100 kg/net (18)

1 000  p/st

0407 90 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 (59)

Free

—

0408 11 80

– – – Other

142,3 €/100 kg/net (18)

—

0408 19

– – Other:

 

 

0408 19 20

– – – Unfit for human consumption (59)

Free

—

 

– – – Other:

 

 

0408 19 81

– – – – Liquid

62 €/100 kg/net (18)

—

0408 19 89

– – – – Other, including frozen

66,3 €/100 kg/net (18)

—

 

– Other:

 

 

0408 91

– – Dried:

 

 

0408 91 20

– – – Unfit for human consumption (59)

Free

—

0408 91 80

– – – Other

137,4 €/100 kg/net (18)

—

0408 99

– – Other:

 

 

0408 99 20

– – – Unfit for human consumption (59)

Free

—

0408 99 80

– – – Other

35,3 €/100 kg/net (18)

—

0409 00 00

Natural honey

17,3

—

0410

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

 

 

0410 10

– Insects:

 

 

0410 10 10

– – Fresh, chilled or frozen, other than flours and meals

9

—

 

– – Other:

 

 

0410 10 91

– – – Flours and meals

15,4 + 303,4 €/100 kg/net

—

0410 10 99

– – – Other

130 €/100 kg/net

—

0410 90 00

– Other

7,7

—

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.

 This chapter does not cover:

(a)

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

(b)

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

(c)

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

(d)

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

2.

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

3.

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

4.

 Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

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 ]

 

 

 

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

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:

 

 

0508 00 10

– Red coral (Corallium rubrum)

Free

—

0508 00 90

– Other

Free

—

[0509 ]

 

 

 

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 (60)

 

– 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

—

 

– – – Natural sponges of animal origin:

 

 

0511 99 31

– – – – Raw

Free

—

0511 99 39

– – – – Other

5,1

—

0511 99 85

– – – Other (70)

Free

—

SECTION II

VEGETABLE PRODUCTS

Note

1.

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

CHAPTER 6

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

Notes

1.

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

2.

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

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

0601

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

 

 

0601 10

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

 

 

0601 10 10

– – Hyacinths

5,1

p/st

0601 10 20

– – Narcissi

5,1

p/st

0601 10 30

– – Tulips

5,1

p/st

0601 10 40

– – Gladioli

5,1

p/st

0601 10 90

– – Other

5,1

p/st

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

—

 

– – Other:

 

 

0602 20 20

– – – With bare roots

8,3

p/st

 

– – – Other:

 

 

0602 20 30

– – – – Citrus

8,3

p/st

0602 20 80

– – – – Other

8,3

p/st

0602 30 00

– Rhododendrons and azaleas, grafted or not

8,3

p/st

0602 40 00

– Roses, grafted or not

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

p/st

 

– – – – – Other:

 

 

0602 90 45

– – – – – – Rooted cuttings and young plants

6,5

p/st

 

– – – – – – Other:

 

 

0602 90 46

– – – – – – – With bare roots

8,3

p/st

 

– – – – – – – Other:

 

 

0602 90 47

– – – – – – – – Conifers and evergreens

8,3

p/st

0602 90 48

– – – – – – – – Other

8,3

p/st

0602 90 50

– – – – Other outdoor plants

8,3

—

 

– – – Indoor plants:

 

 

0602 90 70

– – – – Rooted cuttings and young plants, excluding cacti

6,5

p/st

 

– – – – Other:

 

 

0602 90 91

– – – – – Flowering plants with buds or flowers, excluding cacti

6,5

p/st

0602 90 99

– – – – – Other

6,5

p/st

0603

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

 

 

 

– Fresh:

 

 

0603 11 00

– – Roses

 (61)

p/st

0603 12 00

– – Carnations

 (61)

p/st

0603 13 00

– – Orchids

 (61)

p/st

0603 14 00

– – Chrysanthemums

 (61)

p/st

0603 15 00

– – Lilies (Lilium spp.)

 (61)

p/st

0603 19

– – Other:

 

 

0603 19 10

– – – Gladioli

 (61)

p/st

0603 19 20

– – – Ranunculi

 (61)

p/st

0603 19 70

– – – Other

 (61)

p/st

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 20

– Fresh:

 

 

 

– – Mosses and lichens:

 

 

0604 20 11

– – – Reindeer moss

Free

—

0604 20 19

– – – Other

5

—

0604 20 20

– – Christmas trees

2,5

p/st

0604 20 40

– – Conifer branches

2,5

—

0604 20 90

– – Other

2

—

0604 90

– Other:

 

 

 

– – Mosses and lichens:

 

 

0604 90 11

– – – Reindeer moss

Free

—

0604 90 19

– – – Other

5

—

 

– – Other:

 

 

0604 90 91

– – – Not further prepared than dried

Free

—

0604 90 99

– – – Other

10,9

—

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes

1.

 This chapter does not cover forage products of heading 1214 .

2.

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

3.

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

(a)

dried leguminous vegetables, shelled (heading 0713 );

(b)

sweetcorn in the forms specified in headings 1102 to 1104 ;

(c)

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

(d)

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

4.

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

5.

 Heading 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

0701

Potatoes, fresh or chilled:

 

 

0701 10 00

– Seed (59)

4,5

—

0701 90

– Other:

 

 

0701 90 10

– – For the manufacture of starch (31)

5,8

—

 

– – Other:

 

 

0701 90 50

– – – New, from 1 January to 30 June

 (73)

—

0701 90 90

– – – Other

11,5

—

0702

Tomatoes, fresh or chilled:

 

 

0702 00 10

– Whole tomatoes, with greatest diameter of less than 47 mm

 (64)

—

 

– Other:

 

 

0702 00 91

– – In trusses

 (64)

—

0702 00 99

– – Other

 (64)

—

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 (18)

—

0703 90 00

– Leeks and other alliaceous vegetables

10,4

—

0704

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

 

 

0704 10

– Cauliflowers and broccoli:

 

 

0704 10 10

– – Cauliflowers and headed broccoli

 (74)

—

0704 10 90

– – Other

12

—

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)

 (75)

—

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 (18)

—

0706 90

– Other:

 

 

0706 90 10

– – Celeriac (rooted celery or German celery)

 (76)

—

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

 (64)

—

0707 00 90

– Gherkins

12,8

—

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled:

 

 

0708 10 00

– Peas (Pisum sativum)

 (77)

—

0708 20 00

– Beans (Vigna spp., Phaseolus spp.)

 (78)

—

0708 90 00

– Other leguminous vegetables

11,2

—

0709

Other vegetables, fresh or chilled:

 

 

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

– – Mushrooms of the genus Boletus

5,6

—

0709 53 00

– – Mushrooms of the genus Cantharellus

3,2

—

0709 54 00

– – Shiitake (Lentinus edodes)

6,4

—

0709 55 00

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

6,4

—

0709 56 00

– – Truffles (Tuber spp.)

6,4

—

0709 59 00

– – Other

6,4

—

0709 60

– Fruits of the genus Capsicum or of the genus Pimenta:

 

 

0709 60 10

– – Sweet peppers

7,2 (18)

—

 

– – Other:

 

 

0709 60 91

– – – Of the genus Capsicum, for the manufacture of capsicin or capsicum oleoresin dyes (31)

Free

—

0709 60 95

– – – For the industrial manufacture of essential oils or resinoids (31)

Free

—

0709 60 99

– – – Other

6,4

—

0709 70 00

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

10,4

—

 

– Other:

 

 

0709 91 00

– – Globe artichokes

 (64)

—

0709 92

– – Olives:

 

 

0709 92 10

– – – For uses other than the production of oil (31)

4,5

—

0709 92 90

– – – Other

13,1 €/100 kg/net

—

0709 93

– – Pumpkins, squash and gourds (Cucurbita spp.):

 

 

0709 93 10

– – – Courgettes

 (64)

—

0709 93 90

– – – Other

12,8

—

0709 99

– – Other:

 

 

0709 99 10

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

10,4

—

0709 99 20

– – – Chard (or white beet) and cardoons

10,4

—

0709 99 40

– – – Capers

5,6

—

0709 99 50

– – – Fennel

8

—

0709 99 60

– – – Sweetcorn

9,4 €/100 kg/net

—

0709 99 90

– – – Other

12,8

—

0710

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

 

 

0710 10 00

– Potatoes

14,4

—

 

– Leguminous vegetables, shelled or unshelled:

 

 

0710 21 00

– – Peas (Pisum sativum)

14,4

—

0710 22 00

– – Beans (Vigna spp., Phaseolus spp.)

14,4

—

0710 29 00

– – Other

14,4

—

0710 30 00

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

14,4

—

0710 40 00

– Sweetcorn

5,1 + 9,4 €/100 kg/net (72)

—

0710 80

– Other vegetables:

 

 

0710 80 10

– – Olives

15,2

—

 

– – Fruits of the genus Capsicum or of the genus Pimenta:

 

 

0710 80 51

– – – Sweet peppers

14,4

—

0710 80 59

– – – Other

6,4

—

 

– – Mushrooms:

 

 

0710 80 61

– – – Of the genus Agaricus

14,4

—

0710 80 69

– – – Other

14,4

—

0710 80 70

– – Tomatoes

14,4

—

0710 80 80

– – Globe artichokes

14,4

—

0710 80 85

– – Asparagus

14,4

—

0710 80 95

– – Other

14,4

—

0710 90 00

– Mixtures of vegetables

14,4

—

0711

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

 

 

0711 20

– Olives:

 

 

0711 20 10

– – For uses other than the production of oil (31)

6,4

—

0711 20 90

– – Other

13,1 €/100 kg/net

—

0711 40 00

– Cucumbers and gherkins

12

—

 

– Mushrooms and truffles:

 

 

0711 51 00

– – Mushrooms of the genus Agaricus

9,6 + 191 €/100 kg/net eda (18)

kg/net eda

0711 59 00

– – Other

9,6

—

0711 90

– Other vegetables; mixtures of vegetables:

 

 

 

– – Vegetables:

 

 

0711 90 10

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

6,4

—

0711 90 30

– – – Sweetcorn

5,1 + 9,4 €/100 kg/net (72)

—

0711 90 50

– – – Onions

7,2

—

0711 90 70

– – – Capers

4,8

—

0711 90 80

– – – Other

9,6

—

0711 90 90

– – Mixtures of vegetables

12

—

0712

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

 

 

0712 20 00

– Onions

12,8 (18)

—

 

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

 

 

0712 31 00

– – Mushrooms of the genus Agaricus

12,8

—

0712 32 00

– – Wood ears (Auricularia spp.)

12,8

—

0712 33 00

– – Jelly fungi (Tremella spp.)

12,8

—

0712 34 00

– – Shiitake (Lentinus edodes)

12,8

—

0712 39 00

– – Other

12,8

—

0712 90

– Other vegetables; mixtures of vegetables:

 

 

0712 90 05

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

10,2

—

 

– – Sweetcorn (Zea mays var. saccharata):

 

 

0712 90 11

– – – Hybrids for sowing (59)

Free

—

0712 90 19

– – – Other

9,4 €/100 kg/net

—

0712 90 30

– – Tomatoes

12,8

—

0712 90 50

– – Carrots

12,8

—

0712 90 90

– – Other

12,8

—

0713

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

 

 

0713 10

– Peas (Pisum sativum):

 

 

0713 10 10

– – For sowing

Free (210)

—

0713 10 90

– – Other

Free (210)

—

0713 20 00

– Chickpeas (garbanzos)

Free (210)

—

 

– Beans (Vigna spp., Phaseolus spp.):

 

 

0713 31 00

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

Free

—

0713 32 00

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

Free

—

0713 33

– – Kidney beans, including white pea beans (Phaseolus vulgaris):

 

 

0713 33 10

– – – For sowing

Free

—

0713 33 90

– – – Other

Free

—

0713 34 00

– – Bambara beans (Vigna subterranea or Voandzeia subterranea)

Free

—

0713 35 00

– – Cow peas (Vigna unguiculata)

Free

—

0713 39 00

– – Other

Free

—

0713 40 00

– Lentils

Free

—

0713 50 00

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

3,2

—

0713 60 00

– Pigeon peas (Cajanus cajan)

3,2

—

0713 90 00

– Other

3,2

—

0714

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

 

 

0714 10 00

– Manioc (cassava)

9,5 €/100 kg/net (18)

—

0714 20

– Sweet potatoes:

 

 

0714 20 10

– – Fresh, whole, intended for human consumption (79)

3,8 (62)

—

0714 20 90

– – Other

6,4 €/100 kg/net (18)

—

0714 30 00

– Yams (Dioscorea spp.)

9,5 €/100 kg/net (18)

—

0714 40 00

– Taro (Colocasia spp.)

9,5 €/100 kg/net (18)

—

0714 50 00

– Yautia (Xanthosoma spp.)

9,5 €/100 kg/net (18)

—

0714 90

– Other:

 

 

0714 90 20

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

9,5 €/100 kg/net (18)

—

0714 90 90

– – Other

3,8 (62)

—

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

Notes

1.

 This chapter does not cover inedible nuts or fruits.

2.

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

3.

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

(a)

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

(b)

to improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),

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

4.

 Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

Additional notes

1.

 The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014 (89)) at a temperature of 20 °C and multiplied by the factor 0,95.

2.

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

3.

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

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

0801

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

 

 

 

– Coconuts:

 

 

0801 11 00

– – Desiccated

Free

—

0801 12 00

– – In the inner shell (endocarp)

Free

—

0801 19 00

– – Other

Free

—

 

– Brazil nuts:

 

 

0801 21 00

– – In shell

Free

—

0801 22 00

– – Shelled

Free

—

 

– Cashew nuts:

 

 

0801 31 00

– – In shell

Free

—

0801 32 00

– – Shelled

Free

—

0802

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

 

 

 

– Almonds:

 

 

0802 11

– – In shell:

 

 

0802 11 10

– – – Bitter

Free

—

0802 11 90

– – – Other

5,6 (18)

—

0802 12

– – Shelled:

 

 

0802 12 10

– – – Bitter

Free

—

0802 12 90

– – – Other

3,5 (18)

—

 

– Hazelnuts or filberts (Corylus spp.):

 

 

0802 21 00

– – In shell

3,2

—

0802 22 00

– – Shelled

3,2

—

 

– Walnuts:

 

 

0802 31 00

– – In shell

4

—

0802 32 00

– – Shelled

5,1

—

 

– Chestnuts (Castanea spp.):

 

 

0802 41 00

– – In shell

5,6

—

0802 42 00

– – Shelled

5,6

—

 

– Pistachios:

 

 

0802 51 00

– – In shell

1,6

—

0802 52 00

– – Shelled

1,6

—

 

– Macadamia nuts:

 

 

0802 61 00

– – In shell

2

—

0802 62 00

– – Shelled

2

—

0802 70 00

– Kola nuts (Cola spp.)

Free

—

0802 80 00

– Areca nuts

Free

—

 

– Other:

 

 

0802 91 00

– – Pine nuts, in shell

3,2 (87)

—

0802 92 00

– – Pine nuts, shelled

3,2 (87)

—

0802 99

– – Other:

 

 

0802 99 10

– – – Pecans

Free

—

0802 99 90

– – – Other

3,2 (87)

—

0803

Bananas, including plantains, fresh or dried:

 

 

0803 10

– Plantains:

 

 

0803 10 10

– – Fresh

16

—

0803 10 90

– – Dried

16

—

0803 90

– Other:

 

 

 

– – Fresh:

 

 

0803 90 11

– – – Plátano de Canarias

114 €/1 000  kg/net

—

0803 90 19

– – – Other

114 €/1 000  kg/net

—

0803 90 90

– – Dried

16

—

0804

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

 

 

0804 10 00

– Dates

7,7

—

0804 20

– Figs:

 

 

0804 20 10

– – Fresh

5,6

—

0804 20 90

– – Dried

8

—

0804 30 00

– Pineapples

5,8

—

0804 40 00

– Avocados

 (80)

—

0804 50 00

– Guavas, mangoes and mangosteens

Free

—

0805

Citrus fruit, fresh or dried:

 

 

0805 10

– Oranges:

 

 

 

– – Sweet oranges, fresh:

 

 

0805 10 22

– – – Navel oranges

 (64)

—

0805 10 24

– – – White oranges

 (64)

—

0805 10 28

– – – Other

 (64)

—

0805 10 80

– – Other

 (81)

—

 

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

 

 

0805 21

– – Mandarins (including tangerines and satsumas):

 

 

0805 21 10

– – – Satsumas

 (64)

—

0805 21 90

– – – Other

 (64)

—

0805 22 00

– – Clementines

 (64)

—

0805 29 00

– – Other

 (64)

—

0805 40 00

– Grapefruit and pomelos

 (82)

—

0805 50

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

 

 

0805 50 10

– – Lemons (Citrus limon, Citrus limonum)

 (64)

—

0805 50 90

– – Limes (Citrus aurantifolia, Citrus latifolia)

12,8

—

0805 90 00

– Other

12,8

—

0806

Grapes, fresh or dried:

 

 

0806 10

– Fresh:

 

 

0806 10 10

– – Table grapes

 (64)

—

0806 10 90

– – Other

 (83)

—

0806 20

– Dried:

 

 

0806 20 10

– – Currants

2,4

—

0806 20 30

– – Sultanas

2,4

—

0806 20 90

– – Other

2,4

—

0807

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

 

 

 

– Melons (including watermelons):

 

 

0807 11 00

– – Watermelons

8,8

—

0807 19 00

– – Other

8,8

—

0807 20 00

– Papaws (papayas)

Free

—

0808

Apples, pears and quinces, fresh:

 

 

0808 10

– Apples:

 

 

0808 10 10

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

7,2 MIN 0,36 €/100  kg/net

—

0808 10 80

– – Other

 (64)

—

0808 30

– Pears:

 

 

0808 30 10

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

7,2 MIN 0,36 €/100  kg/net

—

0808 30 90

– – Other

 (64)

—

0808 40 00

– Quinces

7,2

—

0809

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

 

 

0809 10 00

– Apricots

 (64)

—

 

– Cherries:

 

 

0809 21 00

– – Sour cherries (Prunus cerasus)

 (64)

—

0809 29 00

– – Other

 (64)

—

0809 30

– Peaches, including nectarines:

 

 

0809 30 20

– – Flat peaches (Prunus persica var. platycarpa) and flat nectarines (Prunus persica var. platerina)

 (64)

—

 

– – Other:

 

 

0809 30 30

– – – Nectarines

 (64)

—

0809 30 80

– – – Other

 (64)

—

0809 40

– Plums and sloes:

 

 

0809 40 05

– – Plums

 (64)

—

0809 40 90

– – Sloes

12

—

0810

Other fruit, fresh:

 

 

0810 10 00

– Strawberries

 (84)

—

0810 20

– Raspberries, blackberries, mulberries and loganberries:

 

 

0810 20 10

– – Raspberries

8,8

—

0810 20 90

– – Other

9,6

—

0810 30

– Black-, white- or redcurrants and gooseberries:

 

 

0810 30 10

– – Blackcurrants

8,8

—

0810 30 30

– – Redcurrants

8,8

—

0810 30 90

– – Other

9,6

—

0810 40

– Cranberries, bilberries and other fruit of the genus Vaccinium:

 

 

0810 40 10

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

Free

—

0810 40 30

– – Fruit of the species Vaccinium myrtillus

3,2

—

0810 40 50

– – Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum

3,2

—

0810 40 90

– – Other

9,6

—

0810 50 00

– Kiwifruit

 (85)

—

0810 60 00

– Durians

8,8

—

0810 70 00

– Persimmons

8,8

—

0810 90

– Other:

 

 

0810 90 20

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

Free

—

0810 90 75

– – Other

8,8

—

0811

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

 

 

0811 10

– Strawberries:

 

 

 

– – Containing added sugar or other sweetening matter:

 

 

0811 10 11

– – – With a sugar content exceeding 13 % by weight

20,8 + 8,4 €/100 kg/net

—

0811 10 19

– – – Other

20,8

—

0811 10 90

– – Other

14,4

—

0811 20

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

 

 

 

– – Containing added sugar or other sweetening matter:

 

 

0811 20 11

– – – With a sugar content exceeding 13 % by weight

20,8 + 8,4 €/100 kg/net

—

0811 20 19

– – – Other

20,8

—

 

– – Other:

 

 

0811 20 31

– – – Raspberries

14,4

—

0811 20 39

– – – Blackcurrants

14,4

—

0811 20 51

– – – Redcurrants

12

—

0811 20 59

– – – Blackberries and mulberries

12

—

0811 20 90

– – – Other

14,4

—

0811 90

– Other:

 

 

 

– – Containing added sugar or other sweetening matter:

 

 

 

– – – With a sugar content exceeding 13 % by weight:

 

 

0811 90 11

– – – – Tropical fruit and tropical nuts

13 + 5,3 €/100 kg/net

—

0811 90 19

– – – – Other

20,8 + 8,4 €/100 kg/net

—

 

– – – Other:

 

 

0811 90 31

– – – – Tropical fruit and tropical nuts

13

—

0811 90 39

– – – – Other

20,8

—

 

– – Other:

 

 

0811 90 50

– – – Fruit of the species Vaccinium myrtillus

12

—

0811 90 70

– – – Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium

3,2

—

 

– – – Cherries:

 

 

0811 90 75

– – – – Sour cherries (Prunus cerasus)

14,4

—

0811 90 80

– – – – Other

14,4

—

0811 90 85

– – – Tropical fruit and tropical nuts

9

—

0811 90 95

– – – Other

14,4

—

0812

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

 

 

0812 10 00

– Cherries

8,8

—

0812 90

– Other:

 

 

0812 90 25

– – Apricots; oranges

12,8

—

0812 90 30

– – Papaws (papayas)

2,3

—

0812 90 40

– – Fruit of the species Vaccinium myrtillus

6,4

—

0812 90 70

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

5,5

—

0812 90 98

– – Other

8,8

—

0813

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

 

 

0813 10 00

– Apricots

5,6

—

0813 20 00

– Prunes

9,6

—

0813 30 00

– Apples

3,2

—

0813 40

– Other fruit:

 

 

0813 40 10

– – Peaches, including nectarines

5,6

—

0813 40 30

– – Pears

6,4

—

0813 40 50

– – Papaws (papayas)

2

—

0813 40 65

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

Free

—

0813 40 95

– – Other

2,4

—

0813 50

– Mixtures of nuts or dried fruits of this chapter:

 

 

 

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

 

 

 

– – – Not containing prunes:

 

 

0813 50 12

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

4

—

0813 50 15

– – – – Other

6,4

—

0813 50 19

– – – Containing prunes

9,6

—

 

– – Mixtures exclusively of nuts of headings 0801 and 0802 :

 

 

0813 50 31

– – – Of tropical nuts

4

—

0813 50 39

– – – Other

6,4

—

 

– – Other mixtures:

 

 

0813 50 91

– – – Not containing prunes or figs

8

—

0813 50 99

– – – Other

9,6

—

0814 00 00

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

1,6

—

CHAPTER 9

COFFEE, TEA, MATÉ AND SPICES

Notes

1.

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

(a)

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

(b)

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

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

2.

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

Additional note

1.

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

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

0901

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

 

 

 

– Coffee, not roasted:

 

 

0901 11 00

– – Not decaffeinated

Free

—

0901 12 00

– – Decaffeinated

8,3

—

 

– Coffee, roasted:

 

 

0901 21 00

– – Not decaffeinated

7,5

—

0901 22 00

– – Decaffeinated

9

—

0901 90

– Other:

 

 

0901 90 10

– – Coffee husks and skins

Free

—

0901 90 90

– – Coffee substitutes containing coffee

11,5

—

0902

Tea, whether or not flavoured:

 

 

0902 10 00

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

3,2

—

0902 20 00

– Other green tea (not fermented)

Free

—

0902 30 00

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

Free

—

0902 40 00

– Other black tea (fermented) and other partly fermented tea

Free

—

0903 00 00

Maté

Free

—

0904

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

 

 

 

– Pepper:

 

 

0904 11 00

– – Neither crushed nor ground

Free

—

0904 12 00

– – Crushed or ground

4

—

 

– Fruit of the genus Capsicum or of the genus Pimenta:

 

 

0904 21

– – Dried, neither crushed nor ground:

 

 

0904 21 10

– – – Sweet peppers (Capsicum annuum)

9,6

—

0904 21 90

– – – Other

Free

—

0904 22 00

– – Crushed or ground

5

—

0905

Vanilla:

 

 

0905 10 00

– Neither crushed nor ground

6

—

0905 20 00

– Crushed or ground

6

—

0906

Cinnamon and cinnamon-tree flowers:

 

 

 

– Neither crushed nor ground:

 

 

0906 11 00

– – Cinnamon (Cinnamomum zeylanicum Blume)

Free

—

0906 19 00

– – Other

Free

—

0906 20 00

– Crushed or ground

Free

—

0907

Cloves (whole fruit, cloves and stems):

 

 

0907 10 00

– Neither crushed nor ground

8

—

0907 20 00

– Crushed or ground

8

—

0908

Nutmeg, mace and cardamoms:

 

 

 

– Nutmeg:

 

 

0908 11 00

– – Neither crushed nor ground

Free

—

0908 12 00

– – Crushed or ground

Free

—

 

– Mace:

 

 

0908 21 00

– – Neither crushed nor ground

Free

—

0908 22 00

– – Crushed or ground

Free

—

 

– Cardamoms:

 

 

0908 31 00

– – Neither crushed nor ground

Free

—

0908 32 00

– – Crushed or ground

Free

—

0909

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

 

 

 

– Seeds of coriander:

 

 

0909 21 00

– – Neither crushed nor ground

Free

—

0909 22 00

– – Crushed or ground

Free

—

 

– Seeds of cumin:

 

 

0909 31 00

– – Neither crushed nor ground

Free

—

0909 32 00

– – Crushed or ground

Free

—

 

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

 

 

0909 61 00

– – Neither crushed nor ground

Free

—

0909 62 00

– – Crushed or ground

Free

—

0910

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

 

 

 

– Ginger:

 

 

0910 11 00

– – Neither crushed nor ground

Free

—

0910 12 00

– – Crushed or ground

Free

—

0910 20

– Saffron:

 

 

0910 20 10

– – Neither crushed nor ground

Free

—

0910 20 90

– – Crushed or ground

8,5

—

0910 30 00

– Turmeric (curcuma)

Free

—

 

– Other spices:

 

 

0910 91

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

 

 

0910 91 05

– – – Curry

Free

—

 

– – – Other:

 

 

0910 91 10

– – – – Neither crushed nor ground

Free

—

0910 91 90

– – – – Crushed or ground

12,5

—

0910 99

– – Other:

 

 

0910 99 10

– – – Fenugreek seed

Free

—

 

– – – Thyme:

 

 

 

– – – – Neither crushed nor ground:

 

 

0910 99 31

– – – – – Wild thyme (Thymus serpyllum L.)

Free

—

0910 99 33

– – – – – Other

7

—

0910 99 39

– – – – Crushed or ground

8,5

—

0910 99 50

– – – Bay leaves

7

—

 

– – – Other:

 

 

0910 99 91

– – – – Neither crushed nor ground

Free

—

0910 99 99

– – – – Crushed or ground

12,5

—

CHAPTER 10

CEREALS

Notes

1.

(A)

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

(B)

The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006 . Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008 .

2.

 Heading 1005 does not cover sweetcorn (Chapter 7).

Subheading note

1.

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

Additional notes

1.

 The following terms have the meanings hereunder assigned to them:

(a)

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

(b)

‘medium grain rice’ (subheadings 1006 10 50 , 1006 20 13 , 1006 20 94 , 1006 30 23 , 1006 30 44 , 1006 30 63 and 1006 30 94 ): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3;

(c)

‘long grain rice’ (subheadings 1006 10 71 , 1006 10 79 , 1006 20 15 , 1006 20 17 , 1006 20 96 , 1006 20 98 , 1006 30 25 , 1006 30 27 , 1006 30 46 , 1006 30 48 , 1006 30 65 , 1006 30 67 , 1006 30 96 and 1006 30 98 ): rice, the grains of which are of a length exceeding 6,0 mm;

(d)

‘paddy rice’ (subheadings 1006 10 30 , 1006 10 50 , 1006 10 71 , 1006 10 79 and 1006 10 90 ): rice which has retained its husk after threshing;

(e)

‘husked rice’ (subheadings 1006 20 11 , 1006 20 13 , 1006 20 15 , 1006 20 17 , 1006 20 19 , 1006 20 92 , 1006 20 94 , 1006 20 96 , 1006 20 98 and 1006 20 99 ): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;

(f)

‘semi-milled rice’ (subheadings 1006 30 21 , 1006 30 23 , 1006 30 25 , 1006 30 27 , 1006 30 29 , 1006 30 42 , 1006 30 44 , 1006 30 46 , 1006 30 48 and 1006 30 49 ): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

(g)

‘wholly milled rice’ (subheadings 1006 30 61 , 1006 30 63 , 1006 30 65 , 1006 30 67 , 1006 30 69 , 1006 30 92 , 1006 30 94 , 1006 30 96 , 1006 30 98 and 1006 30 99 ): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;

(h)

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

2.

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

(a)

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

(b)

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

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

1001

Wheat and meslin:

 

 

 

– Durum wheat:

 

 

1001 11 00

– – Seed

148 €/t (202)  (205)

—

1001 19 00

– – Other

148 €/t (202)  (204)  (205)

—

 

– Other:

 

 

1001 91

– – Seed:

 

 

1001 91 10

– – – Spelt (59)

12,8 (207)

—

1001 91 20

– – – Common wheat and meslin

95 €/t (202)  (205)

—

1001 91 90

– – – Other

95 €/t

—

1001 99 00

– – Other

95 €/t (202)  (204)  (205)

—

1002

Rye:

 

 

1002 10 00

– Seed

93 €/t (202)  (205)

—

1002 90 00

– Other

93 €/t (202)  (205)

—

1003

Barley:

 

 

1003 10 00

– Seed

93 €/t (204)

—

1003 90 00

– Other

93 €/t (204)

—

1004

Oats:

 

 

1004 10 00

– Seed

89 €/t

—

1004 90 00

– Other

89 €/t

—

1005

Maize (corn):

 

 

1005 10

– Seed:

 

 

 

– – Hybrid (59):

 

 

1005 10 13

– – – Three-cross hybrids

Free (207)

—

1005 10 15

– – – Simple hybrids

Free (207)

—

1005 10 18

– – – Other

Free (207)

—

1005 10 90

– – Other

94 €/t (202)  (204)  (205)

—

1005 90 00

– Other

94 €/t (202)  (204)  (205)

—

1006

Rice:

 

 

1006 10

– Rice in the husk (paddy or rough):

 

 

1006 10 10

– – For sowing (59)

7,7

—

 

– – Other:

 

 

1006 10 30

– – – Round grain

211 €/t (18)

—

1006 10 50

– – – Medium grain

211 €/t (18)

—

 

– – – Long grain:

 

 

1006 10 71

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

211 €/t (18)

—

1006 10 79

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

211 €/t (18)

—

1006 10 90

– – – Other

211 €/t (18)

—

1006 20

– Husked (brown) rice:

 

 

 

– – Parboiled:

 

 

1006 20 11

– – – Round grain

65 €/t (18)  (90)

—

1006 20 13

– – – Medium grain

65 €/t (18)  (90)

—

 

– – – Long grain:

 

 

1006 20 15

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

65 €/t (18)  (90)

—

1006 20 17

– – – – Of a length/width ratio equal to or greater than 3 (70)

65 €/t (18)  (90)

—

1006 20 19

– – – Other (70)

65 €/t (18)  (90)

—

 

– – Other:

 

 

1006 20 92

– – – Round grain

65 €/t (18)  (90)

—

1006 20 94

– – – Medium grain

65 €/t (18)  (90)

—

 

– – – Long grain:

 

 

1006 20 96

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

65 €/t (18)  (90)

—

1006 20 98

– – – – Of a length/width ratio equal to or greater than 3 (70)

65 €/t (18)  (90)

—

1006 20 99

– – – Other (70)

65 €/t (18)  (90)

—

1006 30

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

 

 

 

– – Semi-milled rice:

 

 

 

– – – Parboiled:

 

 

1006 30 21

– – – – Round grain

175 €/t (18)  (90)

—

1006 30 23

– – – – Medium grain

175 €/t (90)  (18)

—

 

– – – – Long grain:

 

 

1006 30 25

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

175 €/t (90)  (18)

—

1006 30 27

– – – – – Of a length/width ratio equal to or greater than 3 (70)

175 €/t (90)  (18)

—

1006 30 29

– – – – Other (70)

175 €/t (90)  (18)

—

 

– – – Other:

 

 

1006 30 42

– – – – Round grain

175 €/t (90)  (18)

—

1006 30 44

– – – – Medium grain

175 €/t (90)  (18)

—

 

– – – – Long grain:

 

 

1006 30 46

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

175 €/t (90)  (18)

—

1006 30 48

– – – – – Of a length/width ratio equal to or greater than 3 (70)

175 €/t (90)  (18)

—

1006 30 49

– – – – Other (70)

175 €/t (90)  (18)

—

 

– – Wholly milled rice:

 

 

 

– – – Parboiled:

 

 

1006 30 61

– – – – Round grain

175 €/t (90)  (18)

—

1006 30 63

– – – – Medium grain

175 €/t (90)  (18)

—

 

– – – – Long grain:

 

 

1006 30 65

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

175 €/t (90)  (18)

—

1006 30 67

– – – – – Of a length/width ratio equal to or greater than 3 (70)

175 €/t (90)  (18)

—

1006 30 69

– – – – Other (70)

175 €/t (90)  (18)

—

 

– – – Other:

 

 

1006 30 92

– – – – Round grain

175 €/t (90)  (18)

—

1006 30 94

– – – – Medium grain

175 €/t (90)  (18)

—

 

– – – – Long grain:

 

 

1006 30 96

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

175 €/t (90)  (18)

—

1006 30 98

– – – – – Of a length/width ratio equal to or greater than 3 (70)

175 €/t (90)  (18)

—

1006 30 99

– – – – Other (70)

175 €/t (90)  (18)

—

1006 40 00

– Broken rice

128 €/t (18)

—

1007

Grain sorghum:

 

 

1007 10

– Seed:

 

 

1007 10 10

– – Hybrids (59)

6,4 (207)

—

1007 10 90

– – Other

94 €/t (202)  (204)  (205)

—

1007 90 00

– Other

94 €/t (202)  (204)  (205)

—

1008

Buckwheat, millet and canary seed; other cereals:

 

 

1008 10 00

– Buckwheat

37 €/t (207)

—

 

– Millet:

 

 

1008 21 00

– – Seed

56 €/t (204)  (207)

—

1008 29 00

– – Other

56 €/t (204)  (207)

—

1008 30 00

– Canary seed

Free (207)

—

1008 40 00

– Fonio (Digitaria spp.)

37 €/t (207)

—

1008 50 00

– Quinoa (Chenopodium quinoa)

37 €/t (207)

—

1008 60 00

– Triticale

93 €/t

—

1008 90 00

– Other cereals

37 €/t (207)

—

CHAPTER 11

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

Notes

1.

 This chapter does not cover:

(a)

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

(b)

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

(c)

corn flakes and other products of heading 1904 ;

(d)

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

(e)

pharmaceutical products (Chapter 30); or

(f)

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

2.

(A)

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

(a)

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

(b)

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

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

(B)

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

Otherwise, they fall in heading 1103 or 1104 .

Cereal

Starch content

Ash content

Rate of passage through a sieve with an aperture of

 

 

 

315 micrometres (microns)

500 micrometres (microns)

(1)

(2)

(3)

(4)

(5)

Wheat and rye

45 %

2,5 %

80 %

—

Barley

45 %

3 %

80 %

—

Oats

45 %

5 %

80 %

—

Maize (corn) and grain sorghum

45 %

2 %

—

90 %

Rice

45 %

1,6 %

80 %

—

Buckwheat

45 %

4 %

80 %

—

Other cereals

45 %

2 %

50 %

—

3.

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

(a)

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

(b)

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

Additional notes

1.

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

(a)

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

(b)

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

2.

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

(a)

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

(b)

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

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

1101 00

Wheat or meslin flour:

 

 

 

– Wheat flour:

 

 

1101 00 11

– – Of durum wheat

172 €/t

—

1101 00 15

– – Of common wheat and spelt

172 €/t

—

1101 00 90

– Meslin flour

172 €/t

—

1102

Cereal flours other than of wheat or meslin:

 

 

1102 20

– Maize (corn) flour:

 

 

1102 20 10

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

173 €/t

—

1102 20 90

– – Other

98 €/t

—

1102 90

– Other:

 

 

1102 90 10

– – Barley flour

171 €/t

—

1102 90 30

– – Oat flour

164 €/t

—

1102 90 50

– – Rice flour

138 €/t

—

1102 90 70

– – Rye flour

168 €/t

—

1102 90 90

– – Other

98 €/t

—

1103

Cereal groats, meal and pellets:

 

 

 

– Groats and meal:

 

 

1103 11

– – Of wheat:

 

 

1103 11 10

– – – Durum wheat

267 €/t

—

1103 11 90

– – – Common wheat and spelt

186 €/t

—

1103 13

– – Of maize (corn):

 

 

1103 13 10

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

173 €/t

—

1103 13 90

– – – Other

98 €/t

—

1103 19

– – Of other cereals:

 

 

1103 19 20

– – – Of rye or barley

171 €/t

—

1103 19 40

– – – Of oats

164 €/t

—

1103 19 50

– – – Of rice

138 €/t

—

1103 19 90

– – – Other

98 €/t

—

1103 20

– Pellets:

 

 

1103 20 25

– – Of rye or barley

171 €/t

—

1103 20 30

– – Of oats

164 €/t

—

1103 20 40

– – Of maize

173 €/t

—

1103 20 50

– – Of rice

138 €/t

—

1103 20 60

– – Of wheat

175 €/t

—

1103 20 90

– – Other

98 €/t

—

1104

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

 

 

 

– Rolled or flaked grains:

 

 

1104 12

– – Of oats:

 

 

1104 12 10

– – – Rolled

93 €/t

—

1104 12 90

– – – Flaked

182 €/t

—

1104 19

– – Of other cereals:

 

 

1104 19 10

– – – Of wheat

175 €/t

—

1104 19 30

– – – Of rye

171 €/t

—

1104 19 50

– – – Of maize

173 €/t

—

 

– – – Of barley:

 

 

1104 19 61

– – – – Rolled

97 €/t

—

1104 19 69

– – – – Flaked

189 €/t

—

 

– – – Other:

 

 

1104 19 91

– – – – Flaked rice

234 €/t

—

1104 19 99

– – – – Other

173 €/t

—

 

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

 

 

1104 22

– – Of oats:

 

 

1104 22 40

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

162 €/t

—

1104 22 50

– – – Pearled

145 €/t

—

1104 22 95

– – – Other

93 €/t (18)

—

1104 23

– – Of maize (corn):

 

 

1104 23 40

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

152 €/t

—

1104 23 98

– – – Other

98 €/t

—

1104 29

– – Of other cereals:

 

 

 

– – – Of barley:

 

 

1104 29 04

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

150 €/t

—

1104 29 05

– – – – Pearled

236 €/t

—

1104 29 08

– – – – Other

97 €/t

—

 

– – – Other:

 

 

1104 29 17

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

129 €/t

—

1104 29 30

– – – – Pearled

154 €/t

—

 

– – – – Not otherwise worked than kibbled:

 

 

1104 29 51

– – – – – Of wheat

99 €/t

—

1104 29 55

– – – – – Of rye

97 €/t

—

1104 29 59

– – – – – Other

98 €/t

—

 

– – – – Other:

 

 

1104 29 81

– – – – – Of wheat

99 €/t

—

1104 29 85

– – – – – Of rye

97 €/t

—

1104 29 89

– – – – – Other

98 €/t

—

1104 30

– Germ of cereals, whole, rolled, flaked or ground:

 

 

1104 30 10

– – Of wheat

76 €/t

—

1104 30 90

– – Of other cereals

75 €/t

—

1105

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

 

 

1105 10 00

– Flour, meal and powder

12,2

—

1105 20 00

– Flakes, granules and pellets

12,2

—

1106

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

 

 

1106 10 00

– Of the dried leguminous vegetables of heading 0713

7,7 (210)

—

1106 20

– Of sago or of roots or tubers of heading 0714 :

 

 

1106 20 10

– – Denatured (59)

95 €/t

—

1106 20 90

– – Other

166 €/t

—

1106 30

– Of the products of Chapter 8:

 

 

1106 30 10

– – Of bananas

10,9

—

1106 30 90

– – Other

8,3

—

1107

Malt, whether or not roasted:

 

 

1107 10

– Not roasted:

 

 

 

– – Of wheat:

 

 

1107 10 11

– – – In the form of flour

177 €/t

—

1107 10 19

– – – Other

134 €/t

—

 

– – Other:

 

 

1107 10 91

– – – In the form of flour

173 €/t

—

1107 10 99

– – – Other

131 €/t

—

1107 20 00

– Roasted

152 €/t

—

1108

Starches; inulin:

 

 

 

– Starches:

 

 

1108 11 00

– – Wheat starch

224 €/t

—

1108 12 00

– – Maize (corn) starch

166 €/t

—

1108 13 00

– – Potato starch

166 €/t

—

1108 14 00

– – Manioc (cassava) starch

166 €/t (18)

—

1108 19

– – Other starches:

 

 

1108 19 10

– – – Rice starch

216 €/t

—

1108 19 90

– – – Other

166 €/t

—

1108 20 00

– Inulin

19,2

—

1109 00 00

Wheat gluten, whether or not dried

512 €/t

—

CHAPTER 12

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

Notes

1.

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

2.

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

3.

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

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

(a)

leguminous vegetables or sweetcorn (Chapter 7);

(b)

spices or other products of Chapter 9;

(c)

cereals (Chapter 10); or

(d)

products of headings 1201 to 1207 or 1211 .

4.

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

Heading 1211 does not, however, apply to:

(a)

medicaments of Chapter 30;

(b)

perfumery, cosmetic or toilet preparations of Chapter 33; or

(c)

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

5.

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

(a)

dead single-cell micro-organisms of heading 2102 ;

(b)

cultures of micro-organisms of heading 3002 ; or

(c)

fertilisers of heading 3101 or 3105 .

Subheading note

1.

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

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

1201

Soya beans, whether or not broken:

 

 

1201 10 00

– Seed (59)

Free (210)

—

1201 90 00

– Other

Free (210)

—

1202

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

 

 

1202 30 00

– Seed (59)

Free (210)

—

 

– Other:

 

 

1202 41 00

– – In shell

Free (210)

—

1202 42 00

– – Shelled, whether or not broken

Free (210)

—

1203 00 00

Copra

Free (210)

—

1204 00

Linseed, whether or not broken:

 

 

1204 00 10

– For sowing (59)

Free (210)

—

1204 00 90

– Other

Free (211)

—

1205

Rape or colza seeds, whether or not broken:

 

 

1205 10

– Low erucic acid rape or colza seeds:

 

 

1205 10 10

– – For sowing (59)

Free (210)

—

1205 10 90

– – Other

Free (210)

—

1205 90 00

– Other

Free (210)

—

1206 00

Sunflower seeds, whether or not broken:

 

 

1206 00 10

– For sowing (59)

Free (210)

—

 

– Other:

 

 

1206 00 91

– – Shelled; in grey-and-white-striped shell

Free (210)

—

1206 00 99

– – Other

Free (210)

—

1207

Other oil seeds and oleaginous fruits, whether or not broken:

 

 

1207 10 00

– Palm nuts and kernels

Free (210)

—

 

– Cotton seeds:

 

 

1207 21 00

– – Seed (59)

Free (210)

—

1207 29 00

– – Other

Free (210)

—

1207 30 00

– Castor oil seeds

Free (210)

—

1207 40

– Sesamum seeds:

 

 

1207 40 10

– – Seed (59)

Free (210)

—

1207 40 90

– – Other

Free (210)

—

1207 50

– Mustard seeds:

 

 

1207 50 10

– – Seed (59)

Free (210)

—

1207 50 90

– – Other

Free (210)

—

1207 60 00

– Safflower (Carthamus tinctorius) seeds

Free (210)

—

1207 70 00

– Melon seeds

Free (210)

—

 

– Other:

 

 

1207 91

– – Poppy seeds:

 

 

1207 91 10

– – – Seed (59)

Free (210)

—

1207 91 90

– – – Other

Free (210)

—

1207 99

– – Other:

 

 

1207 99 20

– – – Seed (59)

Free (210)

—

 

– – – Other:

 

 

1207 99 91

– – – – Hemp seeds

Free (210)

—

1207 99 96

– – – – Other

Free (210)

—

1208

Flours and meals of oil seeds or oleaginous fruits, other than those of mustard:

 

 

1208 10 00

– Of soya beans

4,5 (210)

—

1208 90 00

– Other

Free (210)

—

1209

Seeds, fruit and spores, of a kind used for sowing:

 

 

1209 10 00

– Sugar beet seeds

8,3

—

 

– Seeds of forage plants:

 

 

1209 21 00

– – Lucerne (alfalfa) seeds

2,5

—

1209 22

– – Clover (Trifolium spp.) seeds:

 

 

1209 22 10

– – – Red clover (Trifolium pratense L.)

Free

—

1209 22 80

– – – Other

Free

—

1209 23

– – Fescue seeds:

 

 

1209 23 11

– – – Meadow fescue (Festuca pratensis Huds.) seeds

Free

—

1209 23 15

– – – Red fescue (Festuca rubra L.) seeds

Free

—

1209 23 80

– – – Other

2,5

—

1209 24 00

– – Kentucky blue grass (Poa pratensis L.) seeds

Free

—

1209 25

– – Ryegrass (Lolium multiflorum Lam., Lolium perenne L.) seeds:

 

 

1209 25 10

– – – Italian ryegrass (including westerwolds) (Lolium multiflorum Lam.)

Free

—

1209 25 90

– – – Perennial ryegrass (Lolium perenne L.)

Free

—

1209 29

– – Other:

 

 

1209 29 45

– – – Timothy grass seed; vetch seed; seeds of the genus Poa (Poa palustris L., Poa trivialis L.); cocksfoot grass (Dactylis glomerata L.); bent grass (Agrostis)

Free

—

1209 29 50

– – – Lupine seed

2,5

—

1209 29 60

– – – Fodder beet seed (Beta vulgaris var. alba)

8,3

—

1209 29 80

– – – Other

2,5

—

1209 30 00

– Seeds of herbaceous plants cultivated principally for their flowers

3

—

 

– Other:

 

 

1209 91

– – Vegetable seeds:

 

 

1209 91 30

– – – Salad beet seed or beetroot seed (Beta vulgaris var. conditiva)

8,3

—

1209 91 80

– – – Other

3

—

1209 99

– – Other:

 

 

1209 99 10

– – – Forest-tree seeds

Free

—

 

– – – Other:

 

 

1209 99 91

– – – – Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 30

3

—

1209 99 99

– – – – Other

4

—

1210

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin:

 

 

1210 10 00

– Hop cones, neither ground nor powdered nor in the form of pellets

5,8

—

1210 20

– Hop cones, ground, powdered or in the form of pellets; lupulin:

 

 

1210 20 10

– – Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin

5,8

—

1210 20 90

– – Other

5,8

—

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered:

 

 

1211 20 00

– Ginseng roots

Free

—

1211 30 00

– Coca leaf

Free

—

1211 40 00

– Poppy straw

Free

—

1211 50 00

– Ephedra

Free

—

1211 60 00

– Bark of African cherry (Prunus africana)

Free

—

1211 90

– Other:

 

 

1211 90 30

– – Tonquin beans

3

—

1211 90 86

– – Other

Free

—

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:

 

 

 

– Seaweeds and other algae:

 

 

1212 21 00

– – Fit for human consumption

Free

—

1212 29 00

– – Other

Free

—

 

– Other:

 

 

1212 91

– – Sugar beet:

 

 

1212 91 20

– – – Dried, whether or not ground

23 €/100 kg/net

—

1212 91 80

– – – Other

6,7 €/100 kg/net

—

1212 92 00

– – Locust beans (carob)

5,1

—

1212 93 00

– – Sugar cane

4,6 €/100 kg/net

—

1212 94 00

– – Chicory roots

Free

—

1212 99

– – Other:

 

 

 

– – – Locust bean seeds:

 

 

1212 99 41

– – – – Not decorticated, crushed or ground

Free

—

1212 99 49

– – – – Other

5,8

—

1212 99 95

– – – Other

Free

—

1213 00 00

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

Free

—

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets:

 

 

1214 10 00

– Lucerne (alfalfa) meal and pellets

Free

—

1214 90

– Other:

 

 

1214 90 10

– – Mangolds, swedes and other fodder roots

5,8

—

1214 90 90

– – Other

Free

—

CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

1.

 Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

(a)

liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 1704 );

(b)

malt extract (heading 1901 );

(c)

extracts of coffee, tea or maté (heading 2101 );

(d)

vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e)

camphor, glycyrrhizin or other products of heading 2914 or 2938 ;

(f)

concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 2939 );

(g)

medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3822 );

(h)

tanning or dyeing extracts (heading 3201 or 3203 );

(ij)

essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

(k)

natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001 ).

Additional note

1.

 Mixtures of pectic substances and sugar, with a sugar content exceeding 90 % by weight, calculated on the dry matter, are excluded from classification under subheading 1302 20 and are, in principle, to be classified in Chapter 17, since the character of the product is deemed to be determined by the sugar.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams):

 

 

1301 20 00

– Gum Arabic

Free

—

1301 90 00

– Other

Free

—

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

 

 

 

– Vegetable saps and extracts:

 

 

1302 11 00

– – Opium

Free

—

1302 12 00

– – Of liquorice

3,2

—

1302 13 00

– – Of hops

3,2

—

1302 14 00

– – Of ephedra

Free

—

1302 19

– – Other:

 

 

1302 19 05

– – – Vanilla oleoresin

3

—

1302 19 70

– – – Other

Free

—

1302 20

– Pectic substances, pectinates and pectates:

 

 

1302 20 10

– – Dry

19,2

—

1302 20 90

– – Other

11,2

—

 

– Mucilages and thickeners, whether or not modified, derived from vegetable products:

 

 

1302 31 00

– – Agar-agar

Free

—

1302 32

– – Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:

 

 

1302 32 10

– – – Of locust beans or locust bean seeds

Free

—

1302 32 90

– – – Of guar seeds

Free

—

1302 39 00

– – Other

Free

—

CHAPTER 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.

 This chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2.

 Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404 ).

3.

 Heading 1404 does not apply to wood wool (heading 4405 ) and prepared knots or tufts for broom or brush making (heading 9603 ).

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):

 

 

1401 10 00

– Bamboos

Free

—

1401 20 00

– Rattans

Free

—

1401 90 00

– Other

Free

—

[1402 ]

 

 

 

[1403 ]

 

 

 

1404

Vegetable products not elsewhere specified or included:

 

 

1404 20 00

– Cotton linters

Free

—

1404 90 00

– Other

Free (210)

—

SECTION III

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

CHAPTER 15

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

Notes

1.

 This chapter does not cover:

(a)

pig fat or poultry fat of heading 0209 ;

(b)

cocoa butter, fat and oil (heading 1804 );

(c)

edible preparations containing by weight more than 15 % of the products of heading 0405 (generally, Chapter 21);

(d)

greaves (heading 2301 ) or residues of headings 2304 to 2306 ;

(e)

fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f)

factice derived from oils (heading 4002 ).

2.

 Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510 ).

3.

 Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4.

 Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522 .

Subheading notes

1.

 For the purposes of subheading 1509 30 , virgin olive oil has a free acidity expressed as oleic acid not exceeding 2,0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2.

 For the purposes of subheadings 1514 11 and 1514 19 , the expression ‘low-erucic-acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2 % by weight.

Additional notes

1.

 For the purposes of subheadings 1507 10 , 1508 10 , 1510 10 00 , 1511 10 , 1512 11 , 1512 21 , 1513 11 , 1513 21 , 1514 11 , 1514 91 , 1515 11 , 1515 21 , 1515 50 11 , 1515 50 19 , 1515 90 21 , 1515 90 29 , 1515 90 40 to 1515 90 59 and 1518 00 31 :

(a)

fixed vegetable oils, fluid or solid, obtained by pressure, are to be considered as ‘crude’ if they have undergone no other processing than:

—

decantation within the normal time limits,

—

centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorption filtering process or any other physical or chemical process);

(b)

fixed vegetable oils, fluid or solid, obtained by extraction are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;

(c)

the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.

2.

A.

Headings 1509 and 1510 cover only oils derived solely from the treatment of olives and having the characteristics, with regard to the content of fatty acids and sterols, which are referred to in Annex I to Commission Delegated Regulation (EU) 2022/2104 (191). Their presence can be determined using methods no. 6 (COI/T.20/Doc. No 33 (Determination of fatty acid methyl esters by gas chromatography)) and no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Commission Implementing Regulation (EU) 2022/2105 (198) .

Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil is ascertained using the method no. 3 (COI/T.20/Doc. No 23 (Determination of the percentage of 2-glyceryl monopalmitate)) set out in Annex I to Implementing Regulation (EU) 2022/2105.

B.

Subheadings 1509 20 00 , 1509 30 00 and 1509 40 00 cover only the olive oils defined in points 1, 2 and 3 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from these subheadings.

1.

For the purposes of subheading 1509 20 00 , ‘extra virgin olive oil’ means olive oil having the characteristics of olive oils of category 1 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

2.

Subheading 1509 30 00 covers virgin olive oils which have the characteristics of olive oils of category 2 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

3.

For the purposes of subheading 1509 40 00 , covers virgin olive oils which have the characteristics of olive oils of category 3 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

C.

Subheading 1509 90 00 covers olive oil obtained by the treatment of olive oils of subheadings 1509 20 00 , 1509 30 00 and 1509 40 00 , whether or not blended with extra virgin olive oil or virgin olive oil, and having the characteristics of olive oils of categories 4 and 5 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

D.

For the purposes of subheading 1510 10 00 , ‘crude olive pomace oil’ means oils with the characteristics of olive oils of category 6 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

E.

Subheading 1510 90 00 covers oils obtained by the treatment of oils of subheading 1510 10 00 , whether or not blended with extra virgin olive oil or virgin olive oil, and oils not having the characteristics of the oils referred to in points B, C and D of this additional note.

Oils of this subheading must have the characteristics of the olive oils of categories 7 and 8 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

3.

 Subheadings 1522 00 31 and 1522 00 39 do not cover:

(a)

residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the ISO 3961 method, lower than 70 or higher than 100;

(b)

residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of apparent betasitosterol (91), determined in accordance with method no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Implementing Regulation (EU) 2022/2105, is less than 93,0 % of the total sterol peak areas.

4.

 The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Implementing Regulation (EU) 2022/2105.

5.

 Food preparations made from products of Chapter 15 presented in measured doses, such as capsules, tablets, pastilles and pills, intended for use as food supplements, are excluded from this Chapter. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

1501

Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503 :

 

 

1501 10

– Lard:

 

 

1501 10 10

– – For industrial uses other than the manufacture of foodstuffs for human consumption (31)

Free

—

1501 10 90

– – Other

17,2 €/100 kg/net

—

1501 20

– Other pig fat:

 

 

1501 20 10

– – For industrial uses other than the manufacture of foodstuffs for human consumption (31)

Free

—

1501 20 90

– – Other

17,2 €/100 kg/net

—

1501 90 00

– Other

11,5

—

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503 :

 

 

1502 10

– Tallow:

 

 

1502 10 10

– – For industrial uses other than the manufacture of foodstuffs for human consumption (31)

Free

—

1502 10 90

– – Other

3,2

—

1502 90

– Other:

 

 

1502 90 10

– – For industrial uses other than the manufacture of foodstuffs for human consumption (31)

Free

—

1502 90 90

– – Other

3,2

—

1503 00

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared:

 

 

 

– Lard stearin and oleostearin:

 

 

1503 00 11

– – For industrial uses (31)

Free

—

1503 00 19

– – Other

5,1

—

1503 00 30

– Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption (31)

Free

—

1503 00 90

– Other

6,4

—

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

 

 

1504 10

– Fish-liver oils and their fractions:

 

 

1504 10 10

– – Of a vitamin A content not exceeding 2 500  International Units per gram

3,8

—

 

– – Other:

 

 

1504 10 91

– – – Of halibut

Free

—

1504 10 99

– – – Other

3,8 (42)

—

1504 20

– Fats and oils and their fractions, of fish, other than liver oils:

 

 

1504 20 10

– – Solid fractions

10,9

—

1504 20 90

– – Other

Free

—

1504 30

– Fats and oils and their fractions, of marine mammals:

 

 

1504 30 10

– – Solid fractions

10,9

—

1504 30 90

– – Other

Free

—

1505 00

Wool grease and fatty substances derived therefrom (including lanolin):

 

 

1505 00 10

– Wool grease, crude

3,2

—

1505 00 90

– Other

Free

—

1506 00 00

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

Free

—

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified:

 

 

1507 10

– Crude oil, whether or not degummed:

 

 

1507 10 10

– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

3,2 (210)

—

1507 10 90

– – Other

6,4 (210)

—

1507 90

– Other:

 

 

1507 90 10

– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1 (210)

—

1507 90 90

– – Other

9,6 (210)

—

1508

Groundnut oil and its fractions, whether or not refined, but not chemically modified:

 

 

1508 10

– Crude oil:

 

 

1508 10 10

– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

Free (210)

—

1508 10 90

– – Other

6,4 (210)

—

1508 90

– Other:

 

 

1508 90 10

– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1 (210)

—

1508 90 90

– – Other

9,6 (210)

—

1509

Olive oil and its fractions, whether or not refined, but not chemically modified:

 

 

1509 20 00

– Extra virgin olive oil (70)

124,5 €/100 kg/net

—

1509 30 00

– Virgin olive oil (70)

124,5 €/100 kg/net

—

1509 40 00

– Other virgin olive oils

122,6 €/100 kg/net

—

1509 90 00

– Other (70)

134,6 €/100 kg/net

—

1510

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 :

 

 

1510 10 00

– Crude olive pomace oil

110,2 €/100 kg/net

—

1510 90 00

– Other

160,3 €/100 kg/net

—

1511

Palm oil and its fractions, whether or not refined, but not chemically modified:

 

 

1511 10

– Crude oil:

 

 

1511 10 10

– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

Free

—

1511 10 90

– – Other

3,8

—

1511 90

– Other:

 

 

 

– – Solid fractions:

 

 

1511 90 11

– – – In immediate packings of a net content not exceeding 1 kg

12,8

—

1511 90 19

– – – Other

10,9

—

 

– – Other:

 

 

1511 90 91

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1

—

1511 90 99

– – – Other

9

—

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified:

 

 

 

– Sunflower-seed or safflower oil and fractions thereof:

 

 

1512 11

– – Crude oil:

 

 

1512 11 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

3,2 (210)

—

 

– – – Other:

 

 

1512 11 91

– – – – Sunflower-seed oil

6,4 (210)

—

1512 11 99

– – – – Safflower oil

6,4 (210)

—

1512 19

– – Other:

 

 

1512 19 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1 (210)

—

1512 19 90

– – – Other

9,6 (210)

—

 

– Cotton-seed oil and its fractions:

 

 

1512 21

– – Crude oil, whether or not gossypol has been removed:

 

 

1512 21 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

3,2 (210)

—

1512 21 90

– – – Other

6,4 (210)

—

1512 29

– – Other:

 

 

1512 29 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1 (210)

—

1512 29 90

– – – Other

9,6 (210)

—

1513

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified:

 

 

 

– Coconut (copra) oil and its fractions:

 

 

1513 11

– – Crude oil:

 

 

1513 11 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

2,5

—

 

– – – Other:

 

 

1513 11 91

– – – – In immediate packings of a net content not exceeding 1 kg

12,8

—

1513 11 99

– – – – Other

6,4

—

1513 19

– – Other:

 

 

 

– – – Solid fractions:

 

 

1513 19 11

– – – – In immediate packings of a net content not exceeding 1 kg

12,8

—

1513 19 19

– – – – Other

10,9

—

 

– – – Other:

 

 

1513 19 30

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1

—

 

– – – – Other:

 

 

1513 19 91

– – – – – In immediate packings of a net content not exceeding 1 kg

12,8

—

1513 19 99

– – – – – Other

9,6

—

 

– Palm kernel or babassu oil and fractions thereof:

 

 

1513 21

– – Crude oil:

 

 

1513 21 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

3,2

—

 

– – – Other:

 

 

1513 21 30

– – – – In immediate packings of a net content not exceeding 1 kg

12,8

—

1513 21 90

– – – – Other

6,4

—

1513 29

– – Other:

 

 

 

– – – Solid fractions:

 

 

1513 29 11

– – – – In immediate packings of a net content not exceeding 1 kg

12,8

—

1513 29 19

– – – – Other

10,9

—

 

– – – Other:

 

 

1513 29 30

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1

—

 

– – – – Other:

 

 

1513 29 50

– – – – – In immediate packings of a net content not exceeding 1 kg

12,8

—

1513 29 90

– – – – – Other

9,6

—

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified:

 

 

 

– Low-erucic-acid rape or colza oil and its fractions:

 

 

1514 11

– – Crude oil:

 

 

1514 11 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

3,2 (210)

—

1514 11 90

– – – Other

6,4 (210)

—

1514 19

– – Other:

 

 

1514 19 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1 (210)

—

1514 19 90

– – – Other

9,6 (210)

—

 

– Other:

 

 

1514 91

– – Crude oil:

 

 

1514 91 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

3,2 (210)

—

1514 91 90

– – – Other

6,4 (210)

—

1514 99

– – Other:

 

 

1514 99 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1 (210)

—

1514 99 90

– – – Other

9,6 (210)

—

1515

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:

 

 

 

– Linseed oil and its fractions:

 

 

1515 11 00

– – Crude oil

3,2 (210)

—

1515 19

– – Other:

 

 

1515 19 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1 (210)

—

1515 19 90

– – – Other

9,6 (210)

—

 

– Maize (corn) oil and its fractions:

 

 

1515 21

– – Crude oil:

 

 

1515 21 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

3,2 (210)

—

1515 21 90

– – – Other

6,4 (210)

—

1515 29

– – Other:

 

 

1515 29 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1 (210)

—

1515 29 90

– – – Other

9,6 (210)

—

1515 30

– Castor oil and its fractions:

 

 

1515 30 10

– – For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials (31)

Free

—

1515 30 90

– – Other

5,1

—

1515 50

– Sesame oil and its fractions:

 

 

 

– – Crude oil:

 

 

1515 50 11

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

3,2

—

1515 50 19

– – – Other

6,4

—

 

– – Other:

 

 

1515 50 91

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1

—

1515 50 99

– – – Other

9,6

—

1515 60

– Microbial fats and oils and their fractions:

 

 

 

– – Crude oils:

 

 

1515 60 11

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

3,2

—

 

– – – Other:

 

 

1515 60 51

– – – – Solid, in immediate packings of a net content not exceeding 1 kg

12,8

—

1515 60 59

– – – – Solid, other; fluid

6,4

—

 

– – Other:

 

 

1515 60 60

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1

—

 

– – – Other:

 

 

1515 60 91

– – – – Solid, in immediate packings of a net content not exceeding 1 kg

12,8

—

1515 60 99

– – – – Solid, other; fluid

9,6

—

1515 90

– Other:

 

 

1515 90 11

– – Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions

Free

—

 

– – Tobacco-seed oil and its fractions:

 

 

 

– – – Crude oil:

 

 

1515 90 21

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

Free

—

1515 90 29

– – – – Other

6,4

—

 

– – – Other:

 

 

1515 90 31

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

Free

—

1515 90 39

– – – – Other

9,6

—

 

– – Other oils and their fractions:

 

 

 

– – – Crude oils:

 

 

1515 90 40

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

3,2 (210)

—

 

– – – – Other:

 

 

1515 90 51

– – – – – Solid, in immediate packings of a net content not exceeding 1 kg

12,8 (210)

—

1515 90 59

– – – – – Solid, other; fluid

6,4 (210)

—

 

– – – Other:

 

 

1515 90 60

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1 (210)

—

 

– – – – Other:

 

 

1515 90 91

– – – – – Solid, in immediate packings of a net content not exceeding 1 kg

12,8 (210)

—

1515 90 99

– – – – – Solid, other; fluid

9,6 (210)

—

1516

Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:

 

 

1516 10

– Animal fats and oils and their fractions:

 

 

1516 10 10

– – In immediate packings of a net content not exceeding 1 kg

12,8

—

1516 10 90

– – Other

10,9

—

1516 20

– Vegetable fats and oils and their fractions:

 

 

1516 20 10

– – Hydrogenated castor oil, so called ‘opal-wax’

3,4

—

 

– – Other:

 

 

1516 20 91

– – – In immediate packings of a net content not exceeding 1 kg

12,8 (210)

—

 

– – – Other:

 

 

1516 20 95

– – – – Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption (31)

5,1 (210)

—

 

– – – – Other:

 

 

1516 20 96

– – – – – Groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils

9,6 (210)

—

1516 20 98

– – – – – Other

10,9 (210)

—

1516 30

– Microbial fats and oils and their fractions:

 

 

1516 30 91

– – In immediate packings of a net content not exceeding 1 kg

12,8

—

1516 30 98

– – Other

10,9

—

1517

Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516 :

 

 

1517 10

– Margarine, excluding liquid margarine:

 

 

1517 10 10

– – Containing, by weight, more than 10 % but not more than 15 % of milkfats

8,3 + 28,4 €/100 kg/net

—

1517 10 90

– – Other

16

—

1517 90

– Other:

 

 

1517 90 10

– – Containing, by weight, more than 10 % but not more than 15 % of milkfats

8,3 + 28,4 €/100 kg/net

—

 

– – Other:

 

 

1517 90 91

– – – Fixed vegetable oils, fluid, mixed

9,6

—

1517 90 93

– – – Edible mixtures or preparations of a kind used as mould-release preparations

2,9

—

1517 90 99

– – – Other

16

—

1518 00

Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 ; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included:

 

 

1518 00 10

– Linoxyn

7,7

—

 

– Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption (31):

 

 

1518 00 31

– – Crude

3,2 (210)

—

1518 00 39

– – Other

5,1 (210)

—

 

– Other:

 

 

1518 00 91

– – Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516

7,7 (210)

—

 

– – Other:

 

 

1518 00 95

– – – Inedible mixtures or preparations of animal fats and oils and their fractions, or of animal and vegetable fats and oils and their fractions, or of animal and microbial fats and oils and their fractions, or of animal, vegetable and microbial fats and oils and their fractions

2 (210)

—

1518 00 99

– – – Other

7,7 (210)

—

[1519 ]

 

 

 

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

Free

—

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:

 

 

1521 10 00

– Vegetable waxes

Free

—

1521 90

– Other:

 

 

1521 90 10

– – Spermaceti, whether or not refined or coloured

Free

—

 

– – Beeswax and other insect waxes, whether or not refined or coloured:

 

 

1521 90 91

– – – Raw

Free

—

1521 90 99

– – – Other

2,5

—

1522 00

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:

 

 

1522 00 10

– Degras

3,8

—

 

– Residues resulting from the treatment of fatty substances or animal or vegetable waxes:

 

 

 

– – Containing oil having the characteristics of olive oil:

 

 

1522 00 31

– – – Soapstocks

29,9 €/100 kg/net

—

1522 00 39

– – – Other

47,8 €/100 kg/net

—

 

– – Other:

 

 

1522 00 91

– – – Oil foots and dregs; soapstocks

3,2

—

1522 00 99

– – – Other

Free

—

SECTION IV

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

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 16

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

Notes

1.

 This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504 .

2.

 Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104 .

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601  or 1602 .

Subheading notes

1.

 For the purposes of subheading 1602 10 , the expression ‘homogenised preparations’ means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 1602 .

2.

 The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Additional notes

1.

 For the purposes of subheadings 1602 31 11 , 1602 32 11 , 1602 39 21 , 1602 50 10 and 1602 90 61 , the term ‘uncooked’ is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10 and 1602 90 61 , show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

2.

 For the purposes of subheadings 1602 41 10 , 1602 42 10 and 1602 49 11 to 1602 49 15 , the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

1601 00

Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products:

 

 

1601 00 10

– Of liver

15,4

—

 

– Other (93):

 

 

1601 00 91

– – Sausages, dry or for spreading, uncooked

149,4 €/100 kg/net (18)

—

1601 00 99

– – Other

100,5 €/100 kg/net (18)

—

1602

Other prepared or preserved meat, meat offal, blood or insects:

 

 

1602 10 00

– Homogenised preparations

16,6

—

1602 20

– Of liver of any animal:

 

 

1602 20 10

– – Goose or duck liver

10,2

—

1602 20 90

– – Other

16

—

 

– Of poultry of heading 0105 :

 

 

1602 31

– – Of turkeys:

 

 

 

– – – Containing 57 % or more by weight of poultry meat or offal (92):

 

 

1602 31 11

– – – – Containing exclusively uncooked turkey meat

102,4 €/100 kg/net (18)

—

1602 31 19

– – – – Other

102,4 €/100 kg/net (18)

—

1602 31 80

– – – Other

102,4 €/100 kg/net (18)

—

1602 32

– – Of fowls of the species Gallus domesticus:

 

 

 

– – – Containing 57 % or more by weight of poultry meat or offal (92):

 

 

1602 32 11

– – – – Uncooked

276,5 €/100 kg/net (18)

—

1602 32 19

– – – – Other

102,4 €/100 kg/net (18)

—

1602 32 30

– – – Containing 25 % or more but less than 57 % by weight of poultry meat or offal (92)

276,5 €/100 kg/net (18)

—

1602 32 90

– – – Other

276,5 €/100 kg/net (18)

—

1602 39

– – Other:

 

 

 

– – – Containing 57 % or more by weight of poultry meat or offal (92):

 

 

1602 39 21

– – – – Uncooked

276,5 €/100 kg/net (18)

—

1602 39 29

– – – – Other

276,5 €/100 kg/net (18)

—

1602 39 85

– – – Other

276,5 €/100 kg/net (18)

—

 

– Of swine:

 

 

1602 41

– – Hams and cuts thereof:

 

 

1602 41 10

– – – Of domestic swine

156,8 €/100 kg/net (18)

—

1602 41 90

– – – Other

10,9

—

1602 42

– – Shoulders and cuts thereof:

 

 

1602 42 10

– – – Of domestic swine

129,3 €/100 kg/net (18)

—

1602 42 90

– – – Other

10,9

—

1602 49

– – Other, including mixtures:

 

 

 

– – – Of domestic swine:

 

 

 

– – – – Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin:

 

 

1602 49 11

– – – – – Loins (excluding collars) and cuts thereof, including mixtures of loins or hams

156,8 €/100 kg/net (18)

—

1602 49 13

– – – – – Collars and cuts thereof, including mixtures of collars and shoulders

129,3 €/100 kg/net (18)

—

1602 49 15

– – – – – Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof

129,3 €/100 kg/net (18)

—

1602 49 19

– – – – – Other

85,7 €/100 kg/net (18)

—

1602 49 30

– – – – Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin

75 €/100 kg/net (18)

—

1602 49 50

– – – – Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin

54,3 €/100 kg/net (18)

—

1602 49 90

– – – Other

10,9

—

1602 50

– Of bovine animals:

 

 

1602 50 10

– – Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

303,4 €/100 kg/net

—

 

– – Other:

 

 

1602 50 31

– – – Corned beef, in airtight containers

16,6

—

1602 50 95

– – – Other

16,6

—

1602 90

– Other, including preparations of blood of any animal:

 

 

1602 90 10

– – Preparations of blood of any animal

16,6

—

 

– – Other:

 

 

1602 90 31

– – – Of game or rabbit

10,9

—

 

– – – Other:

 

 

1602 90 51

– – – – Containing meat or meat offal of domestic swine

85,7 €/100 kg/net

—

 

– – – – Other:

 

 

 

– – – – – Containing bovine meat or offal:

 

 

1602 90 61

– – – – – – Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

303,4 €/100 kg/net

—

1602 90 69

– – – – – – Other

16,6

—

 

– – – – – Other:

 

 

1602 90 91

– – – – – – Of sheep

12,8

—

1602 90 95

– – – – – – Of goats

16,6

—

1602 90 99

– – – – – – Other

16,6

—

1603 00

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates:

 

 

1603 00 10

– In immediate packings of a net content of 1 kg or less

12,8

—

1603 00 80

– Other

Free

—

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:

 

 

 

– Fish, whole or in pieces, but not minced:

 

 

1604 11 00

– – Salmon

5,5

—

1604 12

– – Herring:

 

 

1604 12 10

– – – Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen

15

—

 

– – – Other:

 

 

1604 12 91

– – – – In airtight containers

20

—

1604 12 99

– – – – Other

20

—

1604 13

– – Sardines, sardinella and brisling or sprats:

 

 

 

– – – Sardines:

 

 

1604 13 11

– – – – In olive oil

12,5

—

1604 13 19

– – – – Other

12,5

—

1604 13 90

– – – Other

12,5

—

1604 14

– – Tunas, skipjack tuna and bonito (Sarda spp.):

 

 

 

– – – Tunas and skipjack tuna:

 

 

 

– – – – Skipjack tuna:

 

 

1604 14 21

– – – – – In vegetable oil

24

—

 

– – – – – Other:

 

 

1604 14 26

– – – – – – Fillets known as ‘loins’

24

—

1604 14 28

– – – – – – Other

24

—

 

– – – – Yellowfin tuna (Thunnus albacares):

 

 

1604 14 31

– – – – – In vegetable oil

24

—

 

– – – – – Other:

 

 

1604 14 36

– – – – – – Fillets known as ‘loins’

24

—

1604 14 38

– – – – – – Other

24

—

 

– – – – Other:

 

 

1604 14 41

– – – – – In vegetable oil

24

—

 

– – – – – Other:

 

 

1604 14 46

– – – – – – Fillets known as ‘loins’

24

—

1604 14 48

– – – – – – Other

24

—

1604 14 90

– – – Bonito (Sarda spp.)

25

—

1604 15

– – Mackerel:

 

 

 

– – – Of the species Scomber scombrus and Scomber japonicus:

 

 

1604 15 11

– – – – Fillets

25

—

1604 15 19

– – – – Other

25

—

1604 15 90

– – – Of the species Scomber australasicus

20

—

1604 16 00

– – Anchovies

25

—

1604 17 00

– – Eels

20

—

1604 18 00

– – Shark fins

20

—

1604 19

– – Other:

 

 

1604 19 10

– – – Salmonidae, other than salmon

7

—

 

– – – Fish of the genus Euthynnus, other than skipjack tuna (Katsuwonus pelamis):

 

 

1604 19 31

– – – – Fillets known as ‘loins’

24

—

1604 19 39

– – – – Other

24

—

1604 19 50

– – – Fish of the species Orcynopsis unicolor

12,5

—

 

– – – Other:

 

 

1604 19 91

– – – – Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen

7,5

—

 

– – – – Other:

 

 

1604 19 92

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

20

—

1604 19 93

– – – – – Coalfish (Pollachius virens)

20

—

1604 19 94

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

20

—

1604 19 95

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

20

—

1604 19 97

– – – – – Other

20

—

1604 20

– Other prepared or preserved fish:

 

 

1604 20 05

– – Preparations of surimi

20

—

 

– – Other:

 

 

1604 20 10

– – – Of salmon

5,5

—

1604 20 30

– – – Of Salmonidae, other than salmon

7

—

1604 20 40

– – – Of anchovies

25

—

1604 20 50

– – – Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor

25 (18)

—

1604 20 70

– – – Of tuna, skipjack tuna or other fish of the genus Euthynnus

24 (18)

—

1604 20 90

– – – Of other fish

14

—

 

– Caviar and caviar substitutes:

 

 

1604 31 00

– – Caviar

20

—

1604 32 00

– – Caviar substitutes

20

—

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:

 

 

1605 10 00

– Crab

8

—

 

– Shrimps and prawns:

 

 

1605 21

– – Not in airtight containers:

 

 

1605 21 10

– – – In immediate packings of a net content not exceeding 2 kg

20 (18)

—

1605 21 90

– – – Other

20 (18)

—

1605 29 00

– – Other

20 (18)

—

1605 30

– Lobster:

 

 

1605 30 10

– – Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces (31)

Free

—

1605 30 90

– – Other

20

—

1605 40 00

– Other crustaceans

20 (18)

—

 

– Molluscs:

 

 

1605 51 00

– – Oysters

20

—

1605 52 00

– – Scallops, including queen scallops

20

—

1605 53

– – Mussels:

 

 

1605 53 10

– – – In airtight containers

20

—

1605 53 90

– – – Other

20

—

1605 54 00

– – Cuttlefish and squid

20

—

1605 55 00

– – Octopus

20

—

1605 56 00

– – Clams, cockles and arkshells

20

—

1605 57 00

– – Abalone

20

—

1605 58 00

– – Snails, other than sea snails

20

—

1605 59 00

– – Other

20

—

 

– Other aquatic invertebrates:

 

 

1605 61 00

– – Sea cucumbers

26

—

1605 62 00

– – Sea urchins

26

—

1605 63 00

– – Jellyfish

26

—

1605 69 00

– – Other

26

—

CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY

Note

1.

 This chapter does not cover:

(a)

sugar confectionery containing cocoa (heading 1806 );

(b)

chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940 ; or

(c)

medicaments or other products of Chapter 30.

Subheading notes

1.

 For the purposes of subheadings 1701 12 , 1701 13 and 1701 14 , ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5°.

2.

 Subheading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

Additional notes

1.

 For the purposes of subheadings 1701 12 10 , 1701 12 90 , 1701 13 10 , 1701 13 90 , 1701 14 10 and 1701 14 90 , ‘raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.

2.

 The duty applicable to raw sugar of subheadings 1701 12 10 , 1701 13 10 and 1701 14 10 whose yield established according to part B(III) of Annex III to Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) differs from 92 % is fixed in the following manner:

the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.

3.

 For the purposes of subheading 1701 99 10 , ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.

4.

 For products of subheadings 1702 20 10 , 1702 60 95 and 1702 90 71 , the sugar content (sucrose, fructose, glucose and maltose, where the fructose and glucose are expressed in sucrose equivalent) is to be determined by applying the high performance liquid chromatography method (the “HPLC method”), using the following formula:

S + 0,95 x (F + G) + M

where:

“S” is the sucrose content determined by the HPLC method;

“F” is the fructose content determined by the HPLC method;

“G” is the glucose content determined by the HPLC method;

“M” is the maltose content determined by the HPLC method.

For products of subheadings 1702 60 80 , 1702 90 80 and 1702 90 95 , the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Commission Implementing Regulation (EU) No 974/2014 (89)). For products of subheadings 1702 60 80 and 1702 90 80 , the conversion of the results into sucrose equivalent is to be obtained by multiplying the degrees Brix by the coefficient 0,95.

5.

 For the purposes of subheadings 1702 30 10 , 1702 40 10 , 1702 60 10 and 1702 90 30 , the term ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

For products of those subheadings, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Implementing Regulation (EU) No 974/2014).

6.

 ‘Inulin syrup’ means:

(a)

for the purposes of subheading 1702 60 80 , the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50 % fructose in free form or as sucrose;

(b)

for the purposes of subheading 1702 90 80 , the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % but not more than 50 % of fructose in free form or as sucrose.

The quantity of ‘fructose in free form or as sucrose’ shall be determined using the formula F + 0,5 S/0,95 calculated on the dry matter, where “F” is the fructose content and “S” is the sucrose content, as determined by the High Performance Liquid Chromatography method.

7.

 When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

8.

 Throughout the nomenclature, mixtures of sugar with small amounts of other substances are classified in Chapter 17, unless they have the character of a preparation classified elsewhere.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

1701

Cane or beet sugar and chemically pure sucrose, in solid form:

 

 

 

– Raw sugar not containing added flavouring or colouring matter:

 

 

1701 12

– – Beet sugar:

 

 

1701 12 10

– – – For refining (31)

33,9 €/100 kg/net (94)  (18)

—

1701 12 90

– – – Other

41,9 €/100 kg/net (18)

—

1701 13

– – Cane sugar specified in subheading note 2 to this chapter:

 

 

1701 13 10

– – – For refining (31)

33,9 €/100 kg/net (94)  (18)

—

1701 13 90

– – – Other

41,9 €/100 kg/net (18)

—

1701 14

– – Other cane sugar:

 

 

1701 14 10

– – – For refining (31)

33,9 €/100 kg/net (94)  (18)

—

1701 14 90

– – – Other

41,9 €/100 kg/net (18)

—

 

– Other:

 

 

1701 91 00

– – Containing added flavouring or colouring matter

41,9 €/100 kg/net (18)

—

1701 99

– – Other:

 

 

1701 99 10

– – – White sugar

41,9 €/100 kg/net (18)

—

1701 99 90

– – – Other

41,9 €/100 kg/net (18)

—

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

 

 

 

– Lactose and lactose syrup:

 

 

1702 11 00

– – Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter

14 €/100 kg/net

—

1702 19 00

– – Other

14 €/100 kg/net

—

1702 20

– Maple sugar and maple syrup:

 

 

1702 20 10

– – Maple sugar in solid form, containing added flavouring or colouring matter

0,4 €/100 kg/net (95)

—

1702 20 90

– – Other

8

—

1702 30

– Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose:

 

 

1702 30 10

– – Isoglucose

50,7 €/100 kg/net mas

—

 

– – Other:

 

 

1702 30 50

– – – In the form of white crystalline powder, whether or not agglomerated

26,8 €/100 kg/net

—

1702 30 90

– – – Other

20 €/100 kg/net

—

1702 40

– Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar:

 

 

1702 40 10

– – Isoglucose

50,7 €/100 kg/net mas

—

1702 40 90

– – Other

20 €/100 kg/net

—

1702 50 00

– Chemically pure fructose

16 + 50,7 €/100 kg/net mas (18)

—

1702 60

– Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar:

 

 

1702 60 10

– – Isoglucose

50,7 €/100 kg/net mas

—

1702 60 80

– – Inulin syrup

0,4 €/100 kg/net (95)

—

1702 60 95

– – Other

0,4 €/100 kg/net (95)

—

1702 90

– Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:

 

 

1702 90 10

– – Chemically pure maltose

12,8

—

1702 90 30

– – Isoglucose

50,7 €/100 kg/net mas

—

1702 90 50

– – Maltodextrine and maltodextrine syrup

20 €/100 kg/net

—

 

– – Caramel:

 

 

1702 90 71

– – – Containing 50 % or more by weight of sucrose in the dry matter

0,4 €/100 kg/net (95)

—

 

– – – Other:

 

 

1702 90 75

– – – – In the form of powder, whether or not agglomerated

27,7 €/100 kg/net

—

1702 90 79

– – – – Other

19,2 €/100 kg/net

—

1702 90 80

– – Inulin syrup

0,4 €/100 kg/net (95)

—

1702 90 95

– – Other

0,4 €/100 kg/net (95)

—

1703

Molasses resulting from the extraction or refining of sugar:

 

 

1703 10 00

– Cane molasses

0,35 €/100 kg/net

—

1703 90 00

– Other

0,35 €/100 kg/net

—

1704

Sugar confectionery (including white chocolate), not containing cocoa:

 

 

1704 10

– Chewing gum, whether or not sugar-coated:

 

 

1704 10 10

– – Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)

6,2 + 27,1 €/100 kg/net MAX 17,9 (18)

—

1704 10 90

– – Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)

6,3 + 30,9 €/100 kg/net MAX 18,2 (18)

—

1704 90

– Other:

 

 

1704 90 10

– – Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances

13,4 (18)

—

1704 90 30

– – White chocolate

9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net (18)

—

 

– – Other:

 

 

1704 90 51

– – – Pastes, including marzipan, in immediate packings of a net content of 1 kg or more

(9 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1704 90 55

– – – Throat pastilles and cough drops

(9 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1704 90 61

– – – Sugar-coated (panned) goods

(9 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

 

– – – Other:

 

 

1704 90 65

– – – – Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery

(9 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1704 90 71

– – – – Boiled sweets, whether or not filled

(9 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1704 90 75

– – – – Toffees, caramels and similar sweets

(9 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

 

– – – – Other:

 

 

1704 90 81

– – – – – Compressed tablets

(9 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1704 90 99

– – – – – Other

(9 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

CHAPTER 18

COCOA AND COCOA PREPARATIONS

Notes

1.

 This chapter does not cover:

(a)

food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b)

preparations of headings 0403 , 1901 , 1902 , 1904 , 1905 , 2105 , 2202 , 2208 , 3003 or 3004 .

2.

 Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

Additional notes

1.

 When imported in the form of an assortment, goods of subheadings 1806 20 , 1806 31 , 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2.

 Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

1801 00 00

Cocoa beans, whole or broken, raw or roasted

Free

—

1802 00 00

Cocoa shells, husks, skins and other cocoa waste

Free

—

1803

Cocoa paste, whether or not defatted:

 

 

1803 10 00

– Not defatted

9,6

—

1803 20 00

– Wholly or partly defatted

9,6

—

1804 00 00

Cocoa butter, fat and oil

7,7

—

1805 00 00

Cocoa powder, not containing added sugar or other sweetening matter

8

—

1806

Chocolate and other food preparations containing cocoa:

 

 

1806 10

– Cocoa powder, containing added sugar or other sweetening matter:

 

 

1806 10 15

– – Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

8 (18)

—

1806 10 20

– – Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

8 + 25,2 €/100 kg/net (18)

—

1806 10 30

– – Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

8 + 31,4 €/100 kg/net (18)

—

1806 10 90

– – Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

8 + 41,9 €/100 kg/net (18)

—

1806 20

– Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:

 

 

1806 20 10

– – Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milkfat

(8,3 + EA) MAX (18,7 + AD S/Z) (49)  (18)

—

1806 20 30

– – Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat

(8,3 + EA) MAX (18,7 + AD S/Z) (49)  (18)

—

 

– – Other:

 

 

1806 20 50

– – – Containing 18 % or more by weight of cocoa butter

(8,3 + EA) MAX (18,7 + AD S/Z) (49)  (18)

—

1806 20 70

– – – Chocolate milk crumb

15,4 + EA (49)  (18)

—

1806 20 80

– – – Chocolate flavour coating

(8,3 + EA) MAX (18,7 + AD S/Z) (49)  (18)

—

1806 20 95

– – – Other

(8,3 + EA) MAX (18,7 + AD S/Z) (49)  (18)

—

 

– Other, in blocks, slabs or bars:

 

 

1806 31 00

– – Filled

(8,3 + EA) MAX (18,7 + AD S/Z) (49)  (18)

—

1806 32

– – Not filled:

 

 

1806 32 10

– – – With added cereal, fruit or nuts

(8,3 + EA) MAX (18,7 + AD S/Z (18)  (49)

—

1806 32 90

– – – Other

(8,3 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1806 90

– Other:

 

 

 

– – Chocolate and chocolate products:

 

 

 

– – – Chocolates (including pralines), whether or not filled:

 

 

1806 90 11

– – – – Containing alcohol

(8,3 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1806 90 19

– – – – Other

(8,3 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

 

– – – Other:

 

 

1806 90 31

– – – – Filled

(8,3 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1806 90 39

– – – – Not filled

(8,3 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1806 90 50

– – Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa

(8,3 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1806 90 60

– – Spreads containing cocoa

(8,3 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1806 90 70

– – Preparations containing cocoa for making beverages

(8,3 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

1806 90 90

– – Other

(8,3 + EA) MAX (18,7 + AD S/Z) (18)  (49)

—

CHAPTER 19

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

Notes

1.

 This chapter does not cover:

(a)

except in the case of stuffed products of heading 1902 , food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b)

biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309 ); or

(c)

medicaments or other products of Chapter 30.

2.

 For the purposes of heading 1901 :

(a)

the term ‘groats’ means cereal groats of Chapter 11;

(b)

the terms ‘flour’ and ‘meal’ mean:

(1)

cereal flour and meal of Chapter 11, and

(2)

flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712 ), of potatoes (heading 1105 ) or of dried leguminous vegetables (heading 1106 ).

3.

 Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806 ).

4.

 For the purposes of heading 1904 , the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.

Additional notes

1.

 Goods of subheadings 1905 31 , 1905 32 , 1905 40 and 1905 90 , presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2.

 The expression ‘sweet biscuits’ in subheading 1905 31 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).

3.

 Subheading 1905 90 20 covers only dry and brittle products.

4.

 Food preparations of flour, groats, meal, starch or malt extract of heading 1901 as well as those of goods of headings 0401 to 0404 presented in measured doses, such as capsules, tablets, pastilles and pills intended for use as food supplements, are excluded from classification under heading 1901 . The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

1901

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:

 

 

1901 10 00

– Preparations suitable for infants or young children, put up for retail sale

7,6 + EA (49)

—

1901 20 00

– Mixes and doughs for the preparation of bakers' wares of heading 1905

7,6 + EA (49)

—

1901 90

– Other:

 

 

 

– – Malt extract:

 

 

1901 90 11

– – – With a dry extract content of 90 % or more by weight

5,1 + 18 €/100 kg/net

—

1901 90 19

– – – Other

5,1 + 14,7 €/100 kg/net

—

 

– – Other:

 

 

1901 90 91

– – – Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404

12,8

—

1901 90 95

– – – Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30 % by weight

7,6 + EA (18)  (49)

—

1901 90 99

– – – Other

7,6 + EA (18)  (49)

—

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

 

 

 

– Uncooked pasta, not stuffed or otherwise prepared:

 

 

1902 11 00

– – Containing eggs

7,7 + 24,6 €/100 kg/net (18)

—

1902 19

– – Other:

 

 

1902 19 10

– – – Containing no common wheat flour or meal

7,7 + 24,6 €/100 kg/net (18)

—

1902 19 90

– – – Other

7,7 + 21,1 €/100 kg/net (18)

—

1902 20

– Stuffed pasta, whether or not cooked or otherwise prepared:

 

 

1902 20 10

– – Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates

8,5

—

1902 20 30

– – Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin

54,3 €/100 kg/net

—

 

– – Other:

 

 

1902 20 91

– – – Cooked

8,3 + 6,1 €/100 kg/net (18)

—

1902 20 99

– – – Other

8,3 + 17,1 €/100 kg/net (18)

—

1902 30

– Other pasta:

 

 

1902 30 10

– – Dried

6,4 + 24,6 €/100 kg/net (18)

—

1902 30 90

– – Other

6,4 + 9,7 €/100 kg/net (18)

—

1902 40

– Couscous:

 

 

1902 40 10

– – Unprepared

7,7 + 24,6 €/100 kg/net (18)

—

1902 40 90

– – Other

6,4 + 9,7 €/100 kg/net (18)

—

1903 00 00

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

6,4 + 15,1 €/100 kg/net (18)

—

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:

 

 

1904 10

– Prepared foods obtained by the swelling or roasting of cereals or cereal products:

 

 

1904 10 10

– – Obtained from maize

3,8 + 20 €/100 kg/net

—

1904 10 30

– – Obtained from rice

5,1 + 46 €/100 kg/net

—

1904 10 90

– – Other

5,1 + 33,6 €/100 kg/net

—

1904 20

– Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:

 

 

1904 20 10

– – Preparation of the Müsli type based on unroasted cereal flakes

9 + EA (49)

—

 

– – Other:

 

 

1904 20 91

– – – Obtained from maize

3,8 + 20 €/100 kg/net

—

1904 20 95

– – – Obtained from rice

5,1 + 46 €/100 kg/net

—

1904 20 99

– – – Other

5,1 + 33,6 €/100 kg/net

—

1904 30 00

– Bulgur wheat

8,3 + 25,7 €/100 kg/net (18)

—

1904 90

– Other:

 

 

1904 90 10

– – Obtained from rice

8,3 + 46 €/100 kg/net

—

1904 90 80

– – Other

8,3 + 25,7 €/100 kg/net (18)

—

1905

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:

 

 

1905 10 00

– Crispbread

5,8 + 13 €/100 kg/net

—

1905 20

– Gingerbread and the like:

 

 

1905 20 10

– – Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)

9,4 + 18,3 €/100 kg/net

—

1905 20 30

– – Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)

9,8 + 24,6 €/100 kg/net

—

1905 20 90

– – Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)

10,1 + 31,4 €/100 kg/net

—

 

– Sweet biscuits; waffles and wafers:

 

 

1905 31

– – Sweet biscuits:

 

 

 

– – – Completely or partially coated or covered with chocolate or other preparations containing cocoa:

 

 

1905 31 11

– – – – In immediate packings of a net content not exceeding 85 g

(9 + EA) MAX (24,2 + AD S/Z) (49)

—

1905 31 19

– – – – Other

(9 + EA) MAX (24,2 + AD S/Z) (49)

—

 

– – – Other:

 

 

1905 31 30

– – – – Containing 8 % or more by weight of milkfats

(9 + EA) MAX (24,2 + AD S/Z) (49)

—

 

– – – – Other:

 

 

1905 31 91

– – – – – Sandwich biscuits

(9 + EA) MAX (24,2 + AD S/Z) (49)

—

1905 31 99

– – – – – Other

(9 + EA) MAX (24,2 + AD S/Z) (49)

—

1905 32

– – Waffles and wafers:

 

 

1905 32 05

– – – With a water content exceeding 10 % by weight

(9 + EA) MAX (20,7 + AD F/M) (49)

—

 

– – – Other:

 

 

 

– – – – Completely or partially coated or covered with chocolate or other preparations containing cocoa:

 

 

1905 32 11

– – – – – In immediate packings of a net content not exceeding 85 g

(9 + EA) MAX (24,2 + AD S/Z) (49)

—

1905 32 19

– – – – – Other

(9 + EA) MAX (24,2 + AD S/Z) (49)

—

 

– – – – Other:

 

 

1905 32 91

– – – – – Salted, whether or not filled

(9 + EA) MAX (20,7 + AD F/M) (49)

—

1905 32 99

– – – – – Other

(9 + EA) MAX (24,2 + AD S/Z) (49)

—

1905 40

– Rusks, toasted bread and similar toasted products:

 

 

1905 40 10

– – Rusks

9,7 + EA (49)

—

1905 40 90

– – Other

9,7 + EA (49)

—

1905 90

– Other:

 

 

1905 90 10

– – Matzos

3,8 + 15,9 €/100 kg/net (18)

—

1905 90 20

– – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

4,5 + 60,5 €/100 kg/net (18)

—

 

– – Other:

 

 

1905 90 30

– – – Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat

9,7 + EA (49)  (18)

—

1905 90 45

– – – Biscuits

(9 + EA) MAX (20,7 + AD F/M) (49)  (18)

—

1905 90 55

– – – Extruded or expanded products, savoury or salted

(9 + EA) MAX (20,7 + AD F/M) (49)  (18)

—

 

– – – Other:

 

 

1905 90 70

– – – – Containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose

(9 + EA) MAX (24,2 + AD S/Z) (49)  (18)

—

1905 90 80

– – – – Other

(9 + EA) MAX (20,7 + AD F/M) (49)  (18)

—

CHAPTER 20

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

Notes

1.

 This chapter does not cover:

(a)

vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b)

vegetable fats and oils (Chapter 15);

(c)

food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(d)

bakers' wares and other products of heading 1905 ; or

(e)

homogenised composite food preparations of heading 2104 .

2.

 Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704 ) or chocolate confectionery (heading 1806 ).

3.

 Headings 2001 , 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).

4.

 Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002 .

5.

 For the purposes of heading 2007 , the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6.

 For the purposes of heading 2009 , the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.

Subheading notes

1.

 For the purposes of subheading 2005 10 , the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading 2005 .

2.

 For the purposes of subheading 2007 10 , the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007 .

3.

 For the purposes of subheadings 2009 12 , 2009 21 , 2009 31 , 2009 41 , 2009 61 and 2009 71 , the expression ‘Brix value’ means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

Additional notes

1.

 For the purposes of heading 2001 , vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid. In addition, mushrooms of subheading 2001 90 50 should not have a salt content exceeding 2,5 % by weight.

2.

(a)

The content of various sugars expressed as sucrose (sugar content) of products classified in this Chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014 (89)) at a temperature of 20 °C and multiplied by one of the following factors:

—

0,93 in respect of products of subheadings 2008 20 to 2008 80 , 2008 93 , 2008 97 and 2008 99 ;

—

0,95 in respect of products of the other headings.

However, the content of various sugars expressed as sucrose (sugar content) of the following products classified in this Chapter:

—

products manufactured on the basis of seaweed and other algae prepared or preserved by processes not provided for in Chapter 12;

—

products manufactured on the basis of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content of heading 0714 ;

—

products manufactured on the basis of vine leaves;

corresponds to the figure resulting from a calculation carried out on the basis of measurements which have been obtained applying the high performance liquid chromatography method (the “HPLC method”), using the following formula:

S + (G + F) × 0,95;

where:

“S” is the sucrose content determined by the HPLC method;

“F” is the fructose content determined by the HPLC method;

“G” is the glucose content determined by the HPLC method.

(b)

The expression ‘Brix value’, mentioned in the subheadings of heading 2009 , corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Implementing Regulation (EU) No 974/2014 (89)) at a temperature of 20 °C.

3.

 The products of subheadings 2008 20 to 2008 80 , 2008 93 , 2008 97 and 2008 99 are to be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:

—

pineapples and grapes: 13 %,

—

other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.

4.

 For the purposes of subheadings 2008 30 11 to 2008 30 39 , 2008 40 11 to 2008 40 39 , 2008 50 11 to 2008 50 59 , 2008 60 11 to 2008 60 39 , 2008 70 11 to 2008 70 59 , 2008 80 11 to 2008 80 39 , 2008 93 11 to 2008 93 29 , 2008 97 12 to 2008 97 38 and 2008 99 11 to 2008 99 40 , the following expressions have the meanings hereby assigned to them:

—

‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,

—

‘% mas’: the symbol for alcoholic strength by mass.

5.

 The following is to be applied to the products as they are presented:

(a)

the added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:

—

lemon or tomato juice: 3,

—

grape juice: 15,

—

other fruit or vegetable juices, including mixtures of juices: 13.

(b)

the fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juice lose their original character of fruit juices of heading 2009 .

Item (b) does not apply to concentrated natural fruit juices. Consequently, concentrated natural fruit juices are not excluded from heading 2009 .

6.

 For the purposes of subheadings 2009 69 51 and 2009 69 71 , ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Implementing Regulation (EU) No 974/2014 (89)) at a temperature of 20 °C is not less than 50,9 %.

7.

 For the purposes of subheadings 2001 90 92 , 2006 00 35 , 2006 00 91 , 2007 10 91 , 2007 99 93 , 2008 97 03 , 2008 97 05 , 2008 97 12 , 2008 97 16 , 2008 97 32 , 2008 97 36 , 2008 97 51 , 2008 97 72 , 2008 97 76 , 2008 97 92 , 2008 97 94 , 2008 97 97 , 2008 99 24 , 2008 99 31 , 2008 99 36 , 2008 99 38 , 2008 99 48 , 2008 99 63 , 2009 89 34 , 2009 89 36 , 2009 89 73 , 2009 89 85 , 2009 89 88 , 2009 89 97 , 2009 90 92 , 2009 90 95 and 2009 90 97 , ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

8.

 For the purposes of subheadings 2001 90 92 , 2006 00 35 , 2006 00 91 , 2007 99 93 , 2008 19 12 , 2008 19 92 , 2008 97 03 , 2008 97 05 , 2008 97 12 , 2008 97 16 , 2008 97 32 , 2008 97 36 , 2008 97 51 , 2008 97 72 , 2008 97 76 , 2008 97 92 , 2008 97 94 and 2008 97 97 , ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

9.

 Seaweeds and other algae prepared or preserved by processes not provided for in Chapter 12, such as cooking, roasting, seasoning or adding sugar, fall in Chapter 20 as preparations of other parts of plants. Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, are to be classified under heading 1212 .

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

 

 

2001 10 00

– Cucumbers and gherkins

17,6

kg/net eda

2001 90

– Other:

 

 

2001 90 10

– – Mango chutney

Free

—

2001 90 20

– – Fruit of the genus Capsicum other than sweet peppers or pimentos

5

—

2001 90 30

– – Sweetcorn (Zea mays var. saccharata)

5,1 + 9,4 €/100 kg/net (72)

—

2001 90 40

– – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch

8,3 + 3,8 €/100 kg/net (72)

—

2001 90 50

– – Mushrooms

16

—

2001 90 65

– – Olives

16

—

2001 90 70

– – Sweet peppers

16

—

2001 90 92

– – Tropical fruit and tropical nuts; palm hearts

10

—

2001 90 97

– – Other

16

—

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:

 

 

2002 10

– Tomatoes, whole or in pieces:

 

 

 

– – Peeled:

 

 

2002 10 11

– – – In immediate packings of a net content exceeding 1 kg

14,4

—

2002 10 19

– – – In immediate packings of a net content not exceeding 1 kg

14,4

—

2002 10 90

– – Other

14,4

—

2002 90

– Other:

 

 

 

– – With a dry matter content of less than 12 % by weight:

 

 

2002 90 11

– – – In immediate packings of a net content exceeding 1 kg

14,4

—

2002 90 19

– – – In immediate packings of a net content not exceeding 1 kg

14,4

—

2002 90 20

– – With a dry matter content of not less than 12 % but not more than 20 % by weight

14,4

—

 

– – With a dry matter content of more than 20 % but not more than 34 % by weight:

 

 

2002 90 41

– – – In immediate packings of a net content exceeding 1 kg

14,4

—

2002 90 49

– – – In immediate packings of a net content not exceeding 1 kg

14,4

—

2002 90 80

– – With a dry matter content of more than 34 % by weight

14,4

—

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid:

 

 

2003 10

– Mushrooms of the genus Agaricus:

 

 

2003 10 20

– – Provisionally preserved, completely cooked

18,4 + 191 €/100 kg/net eda (18)

kg/net eda

2003 10 30

– – Other

18,4 + 222 €/100 kg/net eda (18)

kg/net eda

2003 90

– Other:

 

 

2003 90 10

– – Truffles

14,4

—

2003 90 90

– – Other

18,4

—

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 :

 

 

2004 10

– Potatoes:

 

 

2004 10 10

– – Cooked, not otherwise prepared

14,4

—

 

– – Other:

 

 

2004 10 91

– – – In the form of flour, meal or flakes

7,6 + EA (49)

—

2004 10 99

– – – Other

17,6

—

2004 90

– Other vegetables and mixtures of vegetables:

 

 

2004 90 10

– – Sweetcorn (Zea mays var. saccharata)

5,1 + 9,4 €/100 kg/net (72)

—

2004 90 30

– – Sauerkraut, capers and olives

16

—

2004 90 50

– – Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in pod

19,2

—

 

– – Other, including mixtures:

 

 

2004 90 91

– – – Onions, cooked, not otherwise prepared

14,4

—

2004 90 98

– – – Other

17,6

—

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 :

 

 

2005 10 00

– Homogenised vegetables

17,6

—

2005 20

– Potatoes:

 

 

2005 20 10

– – In the form of flour, meal or flakes

8,8 + EA (49)

—

 

– – Other:

 

 

2005 20 20

– – – Thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption

14,1

—

2005 20 80

– – – Other

14,1

—

2005 40 00

– Peas (Pisum sativum)

19,2

—

 

– Beans (Vigna spp., Phaseolus spp.):

 

 

2005 51 00

– – Beans, shelled

17,6

—

2005 59 00

– – Other

19,2

—

2005 60 00

– Asparagus

17,6

—

2005 70 00

– Olives

12,8

kg/net eda

2005 80 00

– Sweetcorn (Zea mays var. saccharata)

5,1 + 9,4 €/100 kg/net (72)

—

 

– Other vegetables and mixtures of vegetables:

 

 

2005 91 00

– – Bamboo shoots

17,6

—

2005 99

– – Other:

 

 

2005 99 10

– – – Fruit of the genus Capsicum, other than sweet peppers or pimentos

6,4

—

2005 99 20

– – – Capers

16

—

2005 99 30

– – – Globe artichokes

17,6

—

2005 99 50

– – – Mixtures of vegetables

17,6

—

2005 99 60

– – – Sauerkraut

16

—

2005 99 80

– – – Other

17,6

—

2006 00

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised):

 

 

2006 00 10

– Ginger

Free

—

 

– Other:

 

 

 

– – With a sugar content exceeding 13 % by weight:

 

 

2006 00 31

– – – Cherries

20 + 23,9 €/100 kg/net

—

2006 00 35

– – – Tropical fruit and tropical nuts

12,5 + 15 €/100 kg/net

—

2006 00 38

– – – Other

20 + 23,9 €/100 kg/net

—

 

– – Other:

 

 

2006 00 91

– – – Tropical fruit and tropical nuts

12,5

—

2006 00 99

– – – Other

20

—

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter:

 

 

2007 10

– Homogenised preparations:

 

 

2007 10 10

– – With a sugar content exceeding 13 % by weight

24 + 4,2 €/100 kg/net

—

 

– – Other:

 

 

2007 10 91

– – – Of tropical fruit

15

—

2007 10 99

– – – Other

24

—

 

– Other:

 

 

2007 91

– – Citrus fruit:

 

 

2007 91 10

– – – With a sugar content exceeding 30 % by weight

20 + 23 €/100 kg/net

—

2007 91 30

– – – With a sugar content exceeding 13 % but not exceeding 30 % by weight

20 + 4,2 €/100 kg/net

—

2007 91 90

– – – Other

21,6

—

2007 99

– – Other:

 

 

 

– – – With a sugar content exceeding 30 % by weight:

 

 

2007 99 10

– – – – Plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing (31)

22,4

—

2007 99 20

– – – – Chestnut purée and paste

24 + 19,7 €/100 kg/net

—

 

– – – – Other:

 

 

2007 99 31

– – – – – Of cherries

24 + 23 €/100 kg/net

—

2007 99 33

– – – – – Of strawberries

24 + 23 €/100 kg/net

—

2007 99 35

– – – – – Of raspberries

24 + 23 €/100 kg/net

—

2007 99 39

– – – – – Other

24 + 23 €/100 kg/net

—

2007 99 50

– – – With a sugar content exceeding 13 % but not exceeding 30 % by weight

24 + 4,2 €/100 kg/net

—

 

– – – Other:

 

 

2007 99 93

– – – – Of tropical fruit and tropical nuts

15

—

2007 99 97

– – – – Other

24

—

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:

 

 

 

– Nuts, groundnuts and other seeds, whether or not mixed together:

 

 

2008 11

– – Groundnuts:

 

 

2008 11 10

– – – Peanut butter

12,8

—

 

– – – Other, in immediate packings of a net content:

 

 

2008 11 91

– – – – Exceeding 1 kg

11,2

—

 

– – – – Not exceeding 1 kg:

 

 

2008 11 96

– – – – – Roasted

12

—

2008 11 98

– – – – – Other

12,8

—

2008 19

– – Other, including mixtures:

 

 

 

– – – In immediate packings of a net content exceeding 1 kg:

 

 

2008 19 12

– – – – Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts

7

—

 

– – – – Other:

 

 

2008 19 13

– – – – – Roasted almonds and pistachios

9

—

2008 19 19

– – – – – Other

11,2

—

 

– – – In immediate packings of a net content not exceeding 1 kg:

 

 

2008 19 92

– – – – Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts

8

—

 

– – – – Other:

 

 

 

– – – – – Roasted nuts:

 

 

2008 19 93

– – – – – – Almonds and pistachios

10,2

—

2008 19 95

– – – – – – Other

12

—

2008 19 99

– – – – – Other

12,8

—

2008 20

– Pineapples:

 

 

 

– – Containing added spirit:

 

 

 

– – – In immediate packings of a net content exceeding 1 kg:

 

 

2008 20 11

– – – – With a sugar content exceeding 17 % by weight

25,6 + 2,5 €/100 kg/net (18)

—

2008 20 19

– – – – Other

25,6 (18)

—

 

– – – In immediate packings of a net content not exceeding 1 kg:

 

 

2008 20 31

– – – – With a sugar content exceeding 19 % by weight

25,6 + 2,5 €/100 kg/net (18)

—

2008 20 39

– – – – Other

25,6 (18)

—

 

– – Not containing added spirit:

 

 

 

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg:

 

 

2008 20 51

– – – – With a sugar content exceeding 17 % by weight

19,2

—

2008 20 59

– – – – Other

17,6

—

 

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

 

 

2008 20 71

– – – – With a sugar content exceeding 19 % by weight

20,8 (18)

—

2008 20 79

– – – – Other

19,2

—

2008 20 90

– – – Not containing added sugar

18,4

—

2008 30

– Citrus fruit:

 

 

 

– – Containing added spirit:

 

 

 

– – – With a sugar content exceeding 9 % by weight:

 

 

2008 30 11

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6 (18)

—

2008 30 19

– – – – Other

25,6 + 4,2 €/100 kg/net (18)

—

 

– – – Other:

 

 

2008 30 31

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24 (18)

—

2008 30 39

– – – – Other

25,6 (18)

—

 

– – Not containing added spirit:

 

 

 

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg:

 

 

2008 30 51

– – – – Grapefruit segments, including pomelos

15,2

—

2008 30 55

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

18,4

—

2008 30 59

– – – – Other

17,6

—

 

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

 

 

2008 30 71

– – – – Grapefruit segments, including pomelos

15,2

—

2008 30 75

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

17,6

—

2008 30 79

– – – – Other

20,8 (18)

—

2008 30 90

– – – Not containing added sugar

18,4

—

2008 40

– Pears:

 

 

 

– – Containing added spirit:

 

 

 

– – – In immediate packings of a net content exceeding 1 kg:

 

 

 

– – – – With a sugar content exceeding 13 % by weight:

 

 

2008 40 11

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6 (18)

—

2008 40 19

– – – – – Other

25,6 + 4,2 €/100 kg/net (18)

—

 

– – – – Other:

 

 

2008 40 21

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24 (18)

—

2008 40 29

– – – – – Other

25,6 (18)

—

 

– – – In immediate packings of a net content not exceeding 1 kg:

 

 

2008 40 31

– – – – With a sugar content exceeding 15 % by weight

25,6 + 4,2 €/100 kg/net (18)

—

2008 40 39

– – – – Other

25,6 (18)

—

 

– – Not containing added spirit:

 

 

 

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg:

 

 

2008 40 51

– – – – With a sugar content exceeding 13 % by weight

17,6

—

2008 40 59

– – – – Other

16

—

 

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

 

 

2008 40 71

– – – – With a sugar content exceeding 15 % by weight

19,2

—

2008 40 79

– – – – Other

17,6

—

2008 40 90

– – – Not containing added sugar

16,8

—

2008 50

– Apricots:

 

 

 

– – Containing added spirit:

 

 

 

– – – In immediate packings of a net content exceeding 1 kg:

 

 

 

– – – – With a sugar content exceeding 13 % by weight:

 

 

2008 50 11

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6 (18)

—

2008 50 19

– – – – – Other

25,6 + 4,2 €/100 kg/net (18)

—

 

– – – – Other:

 

 

2008 50 31

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24 (18)

—

2008 50 39

– – – – – Other

25,6 (18)

—

 

– – – In immediate packings of a net content not exceeding 1 kg:

 

 

2008 50 51

– – – – With a sugar content exceeding 15 % by weight

25,6 + 4,2 €/100 kg/net (18)

—

2008 50 59

– – – – Other

25,6 (18)

—

 

– – Not containing added spirit:

 

 

 

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg:

 

 

2008 50 61

– – – – With a sugar content exceeding 13 % by weight

19,2

—

2008 50 69

– – – – Other

17,6

—

 

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

 

 

2008 50 71

– – – – With a sugar content exceeding 15 % by weight

20,8 (18)

—

2008 50 79

– – – – Other

19,2

—

 

– – – Not containing added sugar, in immediate packings of a net content:

 

 

2008 50 92

– – – – Of 5 kg or more

13,6

—

2008 50 98

– – – – Of less than 5 kg

18,4 (35)

—

2008 60

– Cherries:

 

 

 

– – Containing added spirit:

 

 

 

– – – With a sugar content exceeding 9 % by weight:

 

 

2008 60 11

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6 (18)

—

2008 60 19

– – – – Other

25,6 + 4,2 €/100 kg/net (18)

—

 

– – – Other:

 

 

2008 60 31

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24 (18)

—

2008 60 39

– – – – Other

25,6 (18)

—

 

– – Not containing added spirit:

 

 

 

– – – Containing added sugar, in immediate packings of a net content:

 

 

2008 60 50

– – – – Exceeding 1 kg

17,6

—

2008 60 60

– – – – Not exceeding 1 kg

20,8 (18)

—

 

– – – Not containing added sugar, in immediate packings of a net content:

 

 

2008 60 70

– – – – Of 4,5 kg or more

18,4

—

2008 60 90

– – – – Of less than 4,5 kg

18,4

—

2008 70

– Peaches, including nectarines:

 

 

 

– – Containing added spirit:

 

 

 

– – – In immediate packings of a net content exceeding 1 kg:

 

 

 

– – – – With a sugar content exceeding 13 % by weight:

 

 

2008 70 11

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6 (18)

—

2008 70 19

– – – – – Other

25,6 + 4,2 €/100 kg/net (18)

—

 

– – – – Other:

 

 

2008 70 31

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24 (18)

—

2008 70 39

– – – – – Other

25,6 (18)

—

 

– – – In immediate packings of a net content not exceeding 1 kg:

 

 

2008 70 51

– – – – With a sugar content exceeding 15 % by weight

25,6 + 4,2 €/100 kg/net (18)

—

2008 70 59

– – – – Other

25,6 (18)

—

 

– – Not containing added spirit:

 

 

 

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg:

 

 

2008 70 61

– – – – With a sugar content exceeding 13 % by weight

19,2

—

2008 70 69

– – – – Other

17,6

—

 

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

 

 

2008 70 71

– – – – With a sugar content exceeding 15 % by weight

19,2

—

2008 70 79

– – – – Other

17,6

—

 

– – – Not containing added sugar, in immediate packings of a net content:

 

 

2008 70 92

– – – – Of 5 kg or more

15,2

—

2008 70 98

– – – – Of less than 5 kg

18,4

—

2008 80

– Strawberries:

 

 

 

– – Containing added spirit:

 

 

 

– – – With a sugar content exceeding 9 % by weight:

 

 

2008 80 11

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6 (18)

—

2008 80 19

– – – – Other

25,6 + 4,2 €/100 kg/net (18)

—

 

– – – Other:

 

 

2008 80 31

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24 (18)

—

2008 80 39

– – – – Other

25,6 (18)

—

 

– – Not containing added spirit:

 

 

2008 80 50

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg

17,6

—

2008 80 70

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg

20,8 (18)

—

2008 80 90

– – – Not containing added sugar

18,4

—

 

– Other, including mixtures other than those of subheading 2008 19 :

 

 

2008 91 00

– – Palm hearts

10

—

2008 93

– – Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea):

 

 

 

– – – Containing added spirit:

 

 

 

– – – – With a sugar content exceeding 9 % by weight:

 

 

2008 93 11

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6

—

2008 93 19

– – – – – Other

25,6 + 4,2 €/100 kg/net

—

 

– – – – Other:

 

 

2008 93 21

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24

—

2008 93 29

– – – – – Other

25,6

—

 

– – – Not containing added spirit:

 

 

2008 93 91

– – – – Containing added sugar, in immediate packings of a net content exceeding 1 kg

17,6

—

2008 93 93

– – – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg

20,8

—

2008 93 99

– – – – Not containing added sugar

18,4

—

2008 97

– – Mixtures:

 

 

 

– – – Of tropical nuts and tropical fruit, containing by weight 50 % or more of tropical nuts:

 

 

2008 97 03

– – – – In immediate packings of a net content exceeding 1 kg

7

—

2008 97 05

– – – – In immediate packings of a net content not exceeding 1 kg

8

—

 

– – – Other:

 

 

 

– – – – Containing added spirit:

 

 

 

– – – – – With a sugar content exceeding 9 % by weight:

 

 

 

– – – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas:

 

 

2008 97 12

– – – – – – – Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)

16

—

2008 97 14

– – – – – – – Other

25,6

—

 

– – – – – – Other:

 

 

2008 97 16

– – – – – – – Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)

16 + 2,6 €/100 kg/net

—

2008 97 18

– – – – – – – Other

25,6 + 4,2 €/100 kg/net

—

 

– – – – – Other:

 

 

 

– – – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas:

 

 

2008 97 32

– – – – – – – Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)

15

—

2008 97 34

– – – – – – – Other

24

—

 

– – – – – – Other:

 

 

2008 97 36

– – – – – – – Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)

16

—

2008 97 38

– – – – – – – Other

25,6

—

 

– – – – Not containing added spirit:

 

 

 

– – – – – Containing added sugar:

 

 

 

– – – – – – In immediate packings of a net content exceeding 1 kg:

 

 

2008 97 51

– – – – – – – Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)

11

—

2008 97 59

– – – – – – – Other

17,6

—

 

– – – – – – Other:

 

 

 

– – – – – – – Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruit:

 

 

2008 97 72

– – – – – – – – Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)

8,5

—

2008 97 74

– – – – – – – – Other

13,6

—

 

– – – – – – – Other:

 

 

2008 97 76

– – – – – – – – Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)

12

—

2008 97 78

– – – – – – – – Other

19,2

—

 

– – – – – Not containing added sugar, in immediate packings of a net content:

 

 

 

– – – – – – Of 5 kg or more:

 

 

2008 97 92

– – – – – – – Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)

11,5

—

2008 97 93

– – – – – – – Other

18,4

—

 

– – – – – – Of 4,5 kg or more but less than 5 kg:

 

 

2008 97 94

– – – – – – – Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)

11,5

—

2008 97 96

– – – – – – – Other

18,4

—

 

– – – – – – Of less than 4,5 kg:

 

 

2008 97 97

– – – – – – – Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)

11,5

—

2008 97 98

– – – – – – – Other

18,4

—

2008 99

– – Other:

 

 

 

– – – Containing added spirit:

 

 

 

– – – – Ginger:

 

 

2008 99 11

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

10

—

2008 99 19

– – – – – Other

16

—

 

– – – – Grapes:

 

 

2008 99 21

– – – – – With a sugar content exceeding 13 % by weight

25,6 + 3,8 €/100 kg/net

—

2008 99 23

– – – – – Other

25,6

—

 

– – – – Other:

 

 

 

– – – – – With a sugar content exceeding 9 % by weight:

 

 

 

– – – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas:

 

 

2008 99 24

– – – – – – – Tropical fruit

16

—

2008 99 28

– – – – – – – Other

25,6

—

 

– – – – – – Other:

 

 

2008 99 31

– – – – – – – Tropical fruit

16 + 2,6 €/100 kg/net

—

2008 99 34

– – – – – – – Other

25,6 + 4,2 €/100 kg/net

—

 

– – – – – Other:

 

 

 

– – – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas:

 

 

2008 99 36

– – – – – – – Tropical fruit

15

—

2008 99 37

– – – – – – – Other

24

—

 

– – – – – – Other:

 

 

2008 99 38

– – – – – – – Tropical fruit

16

—

2008 99 40

– – – – – – – Other

25,6

—

 

– – – Not containing added spirit:

 

 

 

– – – – Containing added sugar, in immediate packings of a net content exceeding 1 kg:

 

 

2008 99 41

– – – – – Ginger

Free

—

2008 99 43

– – – – – Grapes

19,2

—

2008 99 45

– – – – – Plums and prunes

17,6

—

2008 99 48

– – – – – Tropical fruit

11

—

2008 99 49

– – – – – Other

17,6

—

 

– – – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

 

 

2008 99 51

– – – – – Ginger

Free

—

2008 99 63

– – – – – Tropical fruit

13

—

2008 99 67

– – – – – Other

20,8

—

 

– – – – Not containing added sugar:

 

 

 

– – – – – Plums and prunes, in immediate packings of a net content:

 

 

2008 99 72

– – – – – – Of 5 kg or more

15,2

—

2008 99 78

– – – – – – Of less than 5 kg

18,4

—

2008 99 85

– – – – – Maize (corn), other than sweetcorn (Zea mays var. saccharata)

5,1 + 9,4 €/100 kg/net (72)

—

2008 99 91

– – – – – Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch

8,3 + 3,8 €/100 kg/net (72)

—

2008 99 99

– – – – – Other

18,4

—

2009

Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter:

 

 

 

– Orange juice:

 

 

2009 11

– – Frozen:

 

 

 

– – – Of a Brix value exceeding 67:

 

 

2009 11 11

– – – – Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net (18)

—

2009 11 19

– – – – Other

33,6 (18)

—

 

– – – Of a Brix value not exceeding 67:

 

 

2009 11 91

– – – – Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

15,2 + 20,6 €/100 kg/net

—

2009 11 99

– – – – Other

15,2 (18)

—

2009 12 00

– – Not frozen, of a Brix value not exceeding 20

12,2

—

2009 19

– – Other:

 

 

 

– – – Of a Brix value exceeding 67:

 

 

2009 19 11

– – – – Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net (18)

—

2009 19 19

– – – – Other

33,6 (18)

—

 

– – – Of a Brix value exceeding 20 but not exceeding 67:

 

 

2009 19 91

– – – – Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

15,2 + 20,6 €/100 kg/net

—

2009 19 98

– – – – Other

12,2

—

 

– Grapefruit juice; pomelo juice:

 

 

2009 21 00

– – Of a Brix value not exceeding 20

12

—

2009 29

– – Other:

 

 

 

– – – Of a Brix value exceeding 67:

 

 

2009 29 11

– – – – Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net (18)

—

2009 29 19

– – – – Other

33,6 (18)

—

 

– – – Of a Brix value exceeding 20 but not exceeding 67:

 

 

2009 29 91

– – – – Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

12 + 20,6 €/100 kg/net

—

2009 29 99

– – – – Other

12

—

 

– Juice of any other single citrus fruit:

 

 

2009 31

– – Of a Brix value not exceeding 20:

 

 

 

– – – Of a value exceeding € 30 per 100 kg net weight:

 

 

2009 31 11

– – – – Containing added sugar

14,4

—

2009 31 19

– – – – Not containing added sugar

15,2

—

 

– – – Of a value not exceeding € 30 per 100 kg net weight:

 

 

 

– – – – Lemon juice:

 

 

2009 31 51

– – – – – Containing added sugar

14,4

—

2009 31 59

– – – – – Not containing added sugar

15,2

—

 

– – – – Other citrus fruit juices:

 

 

2009 31 91

– – – – – Containing added sugar

14,4

—

2009 31 99

– – – – – Not containing added sugar

15,2

—

2009 39

– – Other:

 

 

 

– – – Of a Brix value exceeding 67:

 

 

2009 39 11

– – – – Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net (18)

—

2009 39 19

– – – – Other

33,6 (18)

—

 

– – – Of a Brix value exceeding 20 but not exceeding 67:

 

 

 

– – – – Of a value exceeding € 30 per 100 kg net weight:

 

 

2009 39 31

– – – – – Containing added sugar

14,4

—

2009 39 39

– – – – – Not containing added sugar

15,2

—

 

– – – – Of a value not exceeding € 30 per 100 kg net weight:

 

 

 

– – – – – Lemon juice:

 

 

2009 39 51

– – – – – – With an added sugar content exceeding 30 % by weight

14,4 + 20,6 €/100 kg/net

—

2009 39 55

– – – – – – With an added sugar content not exceeding 30 % by weight

14,4

—

2009 39 59

– – – – – – Not containing added sugar

15,2

—

 

– – – – – Other citrus fruit juices:

 

 

2009 39 91

– – – – – – With an added sugar content exceeding 30 % by weight

14,4 + 20,6 €/100 kg/net

—

2009 39 95

– – – – – – With an added sugar content not exceeding 30 % by weight

14,4

—

2009 39 99

– – – – – – Not containing added sugar

15,2

—

 

– Pineapple juice:

 

 

2009 41

– – Of a Brix value not exceeding 20:

 

 

2009 41 92

– – – Containing added sugar

15,2

—

2009 41 99

– – – Not containing added sugar

16

—

2009 49

– – Other:

 

 

 

– – – Of a Brix value exceeding 67:

 

 

2009 49 11

– – – – Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net (18)

—

2009 49 19

– – – – Other

33,6 (18)

—

 

– – – Of a Brix value exceeding 20 but not exceeding 67:

 

 

2009 49 30

– – – – Of a value exceeding € 30 per 100 kg net weight, containing added sugar

15,2

—

 

– – – – Other:

 

 

2009 49 91

– – – – – With an added sugar content exceeding 30 % by weight

15,2 + 20,6 €/100 kg/net

—

2009 49 93

– – – – – With an added sugar content not exceeding 30 % by weight

15,2

—

2009 49 99

– – – – – Not containing added sugar

16

—

2009 50

– Tomato juice:

 

 

2009 50 10

– – Containing added sugar

16

—

2009 50 90

– – Other

16,8

—

 

– Grape juice (including grape must):

 

 

2009 61

– – Of a Brix value not exceeding 30:

 

 

2009 61 10

– – – Of a value exceeding € 18 per 100 kg net weight

 (64)

— (192)

2009 61 90

– – – Of a value not exceeding € 18 per 100 kg net weight

22,4 + 27 €/hl (18)

— (192)

2009 69

– – Other:

 

 

 

– – – Of a Brix value exceeding 67:

 

 

2009 69 11

– – – – Of a value not exceeding € 22 per 100 kg net weight

40 + 121 €/hl + 20,6 €/100 kg/net (18)

— (192)

2009 69 19

– – – – Other

 (64)

— (192)

 

– – – Of a Brix value exceeding 30 but not exceeding 67:

 

 

 

– – – – Of a value exceeding € 18 per 100 kg net weight:

 

 

2009 69 51

– – – – – Concentrated

 (64)

— (192)

2009 69 59

– – – – – Other

 (64)

— (192)

 

– – – – Of a value not exceeding € 18 per 100 kg net weight:

 

 

 

– – – – – With an added sugar content exceeding 30 % by weight:

 

 

2009 69 71

– – – – – – Concentrated

22,4 + 131 €/hl + 20,6 €/100 kg/net

— (192)

2009 69 79

– – – – – – Other

22,4 + 27 €/hl + 20,6 €/100 kg/net

— (192)

2009 69 90

– – – – – Other

22,4 + 27 €/hl (18)

— (192)

 

– Apple juice:

 

 

2009 71

– – Of a Brix value not exceeding 20:

 

 

2009 71 20

– – – Containing added sugar

18

—

2009 71 99

– – – Not containing added sugar

18

—

2009 79

– – Other:

 

 

 

– – – Of a Brix value exceeding 67:

 

 

2009 79 11

– – – – Of a value not exceeding € 22 per 100 kg net weight

30 + 18,4 €/100 kg/net (18)

—

2009 79 19

– – – – Other

30 (18)

—

 

– – – Of a Brix value exceeding 20 but not exceeding 67:

 

 

2009 79 30

– – – – Of a value exceeding € 18 per 100 kg net weight, containing added sugar

18

—

 

– – – – Other:

 

 

2009 79 91

– – – – – With an added sugar content exceeding 30 % by weight

18 + 19,3 €/100 kg/net

—

2009 79 98

– – – – – Other

18

—

 

– Juice of any other single fruit, nut or vegetable:

 

 

2009 81

– – Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice:

 

 

 

– – – Of a Brix value exceeding 67:

 

 

2009 81 11

– – – – Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net (18)

—

2009 81 19

– – – – Other

33,6 (18)

—

 

– – – Of a Brix value not exceeding 67:

 

 

2009 81 31

– – – – Of a value exceeding € 30 per 100 kg net weight, containing added sugar

16,8

—

 

– – – – Other:

 

 

2009 81 51

– – – – – With an added sugar content exceeding 30 % by weight

16,8 + 20,6 €/100 kg/net

—

2009 81 59

– – – – – With an added sugar content not exceeding 30 % by weight

16,8

—

 

– – – – – Not containing added sugar:

 

 

2009 81 95

– – – – – – Juice of fruit of the species Vaccinium macrocarpon

14

—

2009 81 99

– – – – – – Other

17,6

—

2009 89

– – Other:

 

 

 

– – – Of a Brix value exceeding 67:

 

 

 

– – – – Pear juice:

 

 

2009 89 11

– – – – – Of a value not exceeding € 22 per 100 kg net weight

33,6 + 20,6 €/100 kg/net (18)

—

2009 89 19

– – – – – Other

33,6 (18)

—

 

– – – – Other:

 

 

 

– – – – – Of a value not exceeding € 30 per 100 kg net weight:

 

 

2009 89 34

– – – – – – Juices of tropical fruit

21 + 12,9 €/100 kg/net (18)

—

2009 89 35

– – – – – – Other

33,6 + 20,6 €/100 kg/net (18)

—

 

– – – – – Other:

 

 

2009 89 36

– – – – – – Juices of tropical fruit

21 (18)

—

2009 89 38

– – – – – – Other

33,6 (18)

—

 

– – – Of a Brix value not exceeding 67:

 

 

 

– – – – Pear juice:

 

 

2009 89 50

– – – – – Of a value exceeding € 18 per 100 kg net weight, containing added sugar

19,2

—

 

– – – – – Other:

 

 

2009 89 61

– – – – – – With an added sugar content exceeding 30 % by weight

19,2 + 20,6 €/100 kg/net

—

2009 89 63

– – – – – – With an added sugar content not exceeding 30 % by weight

19,2

—

2009 89 69

– – – – – – Not containing added sugar

20

—

 

– – – – Other:

 

 

 

– – – – – Of a value exceeding € 30 per 100 kg net weight, containing added sugar:

 

 

2009 89 71

– – – – – – Cherry juice

16,8

—

2009 89 73

– – – – – – Juices of tropical fruit

10,5

—

2009 89 79

– – – – – – Other

16,8

—

 

– – – – – Other:

 

 

 

– – – – – – With an added sugar content exceeding 30 % by weight:

 

 

2009 89 85

– – – – – – – Juices of tropical fruit

10,5 + 12,9 €/100 kg/net

—

2009 89 86

– – – – – – – Other

16,8 + 20,6 €/100 kg/net

—

 

– – – – – – With an added sugar content not exceeding 30 % by weight:

 

 

2009 89 88

– – – – – – – Juices of tropical fruit

10,5

—

2009 89 89

– – – – – – – Other

16,8

—

 

– – – – – – Not containing added sugar:

 

 

2009 89 96

– – – – – – – Cherry juice

17,6

—

2009 89 97

– – – – – – – Juices of tropical fruit

11

—

2009 89 99

– – – – – – – Other

17,6

—

2009 90

– Mixtures of juices:

 

 

 

– – Of a Brix value exceeding 67:

 

 

 

– – – Mixtures of apple and pear juice:

 

 

2009 90 11

– – – – Of a value not exceeding € 22 per 100 kg net weight

33,6 + 20,6 €/100 kg/net (18)

—

2009 90 19

– – – – Other

33,6 (18)

—

 

– – – Other:

 

 

2009 90 21

– – – – Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net (18)

—

2009 90 29

– – – – Other

33,6 (18)

—

 

– – Of a Brix value not exceeding 67:

 

 

 

– – – Mixtures of apple and pear juice:

 

 

2009 90 31

– – – – Of a value not exceeding € 18 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

20 + 20,6 €/100 kg/net

—

2009 90 39

– – – – Other

20

—

 

– – – Other:

 

 

 

– – – – Of a value exceeding € 30 per 100 kg net weight:

 

 

 

– – – – – Mixtures of citrus fruit juices and pineapple juice:

 

 

2009 90 41

– – – – – – Containing added sugar

15,2

—

2009 90 49

– – – – – – Other

16

—

 

– – – – – Other:

 

 

2009 90 51

– – – – – – Containing added sugar

16,8

—

2009 90 59

– – – – – – Other

17,6

—

 

– – – – Of a value not exceeding € 30 per 100 kg net weight:

 

 

 

– – – – – Mixtures of citrus fruit juices and pineapple juice:

 

 

2009 90 71

– – – – – – With an added sugar content exceeding 30 % by weight

15,2 + 20,6 €/100 kg/net

—

2009 90 73

– – – – – – With an added sugar content not exceeding 30 % by weight

15,2

—

2009 90 79

– – – – – – Not containing added sugar

16

—

 

– – – – – Other:

 

 

 

– – – – – – With an added sugar content exceeding 30 % by weight:

 

 

2009 90 92

– – – – – – – Mixtures of juices of tropical fruit

10,5 + 12,9 €/100 kg/net

—

2009 90 94

– – – – – – – Other

16,8 + 20,6 €/100 kg/net

—

 

– – – – – – With an added sugar content not exceeding 30 % by weight:

 

 

2009 90 95

– – – – – – – Mixtures of juices of tropical fruit

10,5

—

2009 90 96

– – – – – – – Other

16,8

—

 

– – – – – – Not containing added sugar:

 

 

2009 90 97

– – – – – – – Mixtures of juices of tropical fruit

11

—

2009 90 98

– – – – – – – Other

17,6

—

CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

Notes

1.

 This chapter does not cover:

(a)

mixed vegetables of heading 0712 ;

(b)

roasted coffee substitutes containing coffee in any proportion (heading 0901 );

(c)

flavoured tea (heading 0902 );

(d)

spices or other products of headings 0904 to 0910 ;

(e)

food preparations, other than the products described in heading 2103 or 2104 , containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f)

products of heading 2404 ;

(g)

yeast put up as a medicament or other products of heading 3003 or 3004 ; or

(h)

prepared enzymes of heading 3507 .

2.

 Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101 .

3.

 For the purposes of heading 2104 , the expression ‘homogenised composite food preparations’ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional notes

1.

 For the purposes of subheadings 2106 10 20 and 2106 90 92 , the term ‘starch’ also covers starch breakdown products.

2.

 For the purposes of subheading 2106 90 20 , ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol.

3.

 For the purposes of subheading 2106 90 30 , the term ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

4.

 For products of subheadings 2106 90 30 and 2106 90 59 , the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Commission Implementing Regulation (EU) No 974/2014 (89)).

5.

 Other food preparations presented in measured doses, such as capsules, tablets, pastilles and pills, and which are intended for use as food supplements are to be classified under heading 2106 , unless elsewhere specified or included.

6.

 Preparations with a basis of coffee, tea or maté or extracts, essences or concentrates thereof, with a sugar content of 97 % or more by weight, calculated on the dry matter, are excluded from classification under heading 2101 and are, in principle, to be classified in Chapter 17. The character of such products is no longer deemed to be determined by the coffee, tea or maté or extracts, essences or concentrates thereof.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

2101

Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

 

 

 

– Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

 

 

2101 11 00

– – Extracts, essences and concentrates

9

—

2101 12

– – Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

 

 

2101 12 92

– – – Preparations with a basis of these extracts, essences or concentrates of coffee

11,5

—

2101 12 98

– – – Other

9 + EA (49)

—

2101 20

– Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté:

 

 

2101 20 20

– – Extracts, essences or concentrates

6

—

 

– – Preparations:

 

 

2101 20 92

– – – With a basis of extracts, essences or concentrates of tea or maté

6

—

2101 20 98

– – – Other

6,5 + EA (49)

—

2101 30

– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

 

 

 

– – Roasted chicory and other roasted coffee substitutes:

 

 

2101 30 11

– – – Roasted chicory

11,5

—

2101 30 19

– – – Other

5,1 + 12,7 €/100 kg/net

—

 

– – Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:

 

 

2101 30 91

– – – Of roasted chicory

14,1

—

2101 30 99

– – – Other

10,8 + 22,7 €/100 kg/net

—

2102

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002 ); prepared baking powders:

 

 

2102 10

– Active yeasts:

 

 

2102 10 10

– – Culture yeast

10,9

—

 

– – Bakers' yeast:

 

 

2102 10 31

– – – Dried

12 + 49,2 €/100 kg/net (96)

—

2102 10 39

– – – Other

12 + 14,5 €/100 kg/net (96)

—

2102 10 90

– – Other

14,7

—

2102 20

– Inactive yeasts; other single-cell micro-organisms, dead:

 

 

 

– – Inactive yeasts:

 

 

2102 20 11

– – – In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg

8,3

—

2102 20 19

– – – Other

5,1

—

2102 20 90

– – Other

Free

—

2102 30 00

– Prepared baking powders

6,1

—

2103

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

 

 

2103 10 00

– Soya sauce

7,7

—

2103 20 00

– Tomato ketchup and other tomato sauces

10,2

—

2103 30

– Mustard flour and meal and prepared mustard:

 

 

2103 30 10

– – Mustard flour and meal

Free

—

2103 30 90

– – Prepared mustard

9

—

2103 90

– Other:

 

 

2103 90 10

– – Mango chutney, liquid

Free

—

2103 90 30

– – Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less

Free

l alc. 100 %

2103 90 90

– – Other

7,7

—

2104

Soups and broths and preparations therefor; homogenised composite food preparations:

 

 

2104 10 00

– Soups and broths and preparations therefor

11,5

—

2104 20 00

– Homogenised composite food preparations

14,1

—

2105 00

Ice cream and other edible ice, whether or not containing cocoa:

 

 

2105 00 10

– Containing no milkfats or containing less than 3 % by weight of such fats

(8,6 + 20,2 €/100 kg/net) MAX (19,4 + 9,4 €/100 kg/net)

—

 

– Containing by weight of milkfats:

 

 

2105 00 91

– – 3 % or more but less than 7 %

(8 + 38,5 €/100 kg/net) MAX (18,1 + 7 €/100 kg/net)

—

2105 00 99

– – 7 % or more

(7,9 + 54 €/100 kg/net) MAX (17,8 + 6,9 €/100 kg/net)

—

2106

Food preparations not elsewhere specified or included:

 

 

2106 10

– Protein concentrates and textured protein substances:

 

 

2106 10 20

– – Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

12,8

—

2106 10 80

– – Other

EA (49)

—

2106 90

– Other:

 

 

2106 90 20

– – Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages

17,3 MIN 1 €/% vol/hl

l alc. 100 %

 

– – Flavoured or coloured sugar syrups:

 

 

2106 90 30

– – – Isoglucose syrups

42,7 €/100 kg/net mas

—

 

– – – Other:

 

 

2106 90 51

– – – – Lactose syrup

14 €/100 kg/net

—

2106 90 55

– – – – Glucose syrup and maltodextrine syrup

20 €/100 kg/net

—

2106 90 59

– – – – Other

0,4 €/100 kg/net (95)

—

 

– – Other:

 

 

2106 90 92

– – – Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

12,8

—

2106 90 98

– – – Other

9 + EA (18)  (49)

—

CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

Notes

1.

 This chapter does not cover:

(a)

products of this chapter (other than those of heading 2209 ) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103 );

(b)

sea water (heading 2501 );

(c)

distilled or conductivity water or water of similar purity (heading 2853 );

(d)

acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915 );

(e)

medicaments of heading 3003 or 3004 ; or

(f)

perfumery or toilet preparations (Chapter 33).

2.

 For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.

3.

 For the purposes of heading 2202 , the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

Subheading note

1.

 For the purposes of subheading 2204 10 , the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar.

Additional notes

1.

 Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.

2.

 For the purposes of headings 2204 and 2205 and subheading 2206 00 10 :

(a)

‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;

(b)

‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;

(c)

‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;

(d)

‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;

(e)

‘% vol’ is the symbol for alcoholic strength by volume.

3.

 For the purposes of subheading 2204 30 10 , ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.

4.

 For the purposes of subheadings 2204 21 , 2204 22 and 2204 29 :

A.

‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.

The total dry extract must be determined with the densimeter at 20 °C;

B.

(a)

the presence in the products of subheadings 2204 21 11 to 2204 21 98 , 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:

1.

products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;

2.

products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;

3.

products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;

4.

products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.

Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 98 , 2204 22 98 and 2204 29 98 ;

(b)

the above rules do not apply to products of subheadings 2204 21 23 and 2204 22 33 .

5.

 Subheadings 2204 21 11 to 2204 21 98 , 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 shall be taken to include:

(a)

grape must with fermentation arrested by the addition of alcohol, that is to say, a product:

—

having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and

—

obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;

(b)

wine fortified for distillation, that is to say, a product:

—

having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,

—

obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and

—

having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;

(c)

liqueur wine, that is to say, a product:

—

having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and

—

obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,

—

by freezing, or

—

by the addition during or after fermentation:

—

of a product derived from the distillation of wine, or

—

of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Commission Delegated Regulation (EU) No 2019/934 (OJ L 149, 7.6.2019, p. 1) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or

—

of a mixture of these products.

However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Delegated Regulation (EU) No 2019/934 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

6.

 For the purposes of subheadings 2204 10 , 2204 21 , 2204 22 and 2204 29 :

(a)

‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 93 to 108 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;

(b)

‘varietal wines’ are wines which comply with the provisions of Article 120 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;

(c)

‘wines produced in the European Union’ are wines which comply with the provisions of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and Article 45 of Commission Delegated Regulation (EU) No 2019/33 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council.

7.

 For the purposes of subheadings 2204 30 92 and 2204 30 96 , ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %.

8.

 Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205 .

9.

 For the purposes of subheading 2206 00 10 , the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.

10.

 For the purposes of subheadings 2206 00 31 and 2206 00 39 , the following are regarded as ‘sparkling’:

—

fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,

—

fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 °C.

11.

 For the purposes of subheadings 2209 00 11 and 2209 00 19 , the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.

12.

 Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:

(a)

automotive petrol (conforming to EN 228);

(b)

tert-butyl ethyl ether (ethyl tert-butylether, ETBE);

(c)

methyl tert-butylether (MTBE);

(d)

2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);

(e)

2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);

(f)

propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).

The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.

13.

 For the purposes of subheadings 2202 99 11 and 2202 99 15 , the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009 (189), by the factor of 6,25.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:

 

 

2201 10

– Mineral waters and aerated waters:

 

 

 

– – Natural mineral waters:

 

 

2201 10 11

– – – Not carbonated

Free

l

2201 10 19

– – – Other

Free

l

2201 10 90

– – Other

Free

l

2201 90 00

– Other

Free

—

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 :

 

 

2202 10 00

– Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

9,6

l

 

– Other:

 

 

2202 91 00

– – Non-alcoholic beer

9,6

l

2202 99

– – Other:

 

 

 

– – – Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 :

 

 

2202 99 11

– – – – Soya-based beverages with a protein content of 2,8 % or more by weight

9,6

l

2202 99 15

– – – – Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12

9,6

l

2202 99 19

– – – – Other

9,6

l

 

– – – Other, containing by weight of fat obtained from the products of headings 0401 to 0404 :

 

 

2202 99 91

– – – – Less than 0,2 %

6,4 + 13,7 €/100 kg/net

l

2202 99 95

– – – – 0,2 % or more but less than 2 %

5,5 + 12,1 €/100 kg/net

l

2202 99 99

– – – – 2 % or more

5,4 + 21,2 €/100 kg/net

l

2203 00

Beer made from malt:

 

 

 

– In containers holding 10 litres or less:

 

 

2203 00 01

– – In bottles

Free

l

2203 00 09

– – Other

Free

l

2203 00 10

– In containers holding more than 10 litres

Free

l

2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 :

 

 

2204 10

– Sparkling wine:

 

 

 

– – With a protected designation of origin (PDO):

 

 

2204 10 11

– – – Champagne

32 €/hl

l

2204 10 13

– – – Cava

32 €/hl

l

2204 10 15

– – – Prosecco

32 €/hl

l

2204 10 91

– – – Asti spumante

32 €/hl

l

2204 10 93

– – – Other

32 €/hl

l

2204 10 94

– – With a protected geographical indication (PGI)

32 €/hl

l

2204 10 96

– – Other varietal wines

32 €/hl

l

2204 10 98

– – Other

32 €/hl

l

 

– Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:

 

 

2204 21

– – In containers holding 2 litres or less:

 

 

 

– – – Wine, other than that referred to in subheading 2204 10 , in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C:

 

 

2204 21 06

– – – – With a protected designation of origin (PDO)

32 €/hl

l

2204 21 07

– – – – With a protected geographical indication (PGI)

32 €/hl

l

2204 21 08

– – – – Other varietal wines

32 €/hl

l

2204 21 09

– – – – Other

32 €/hl

l

 

– – – Other:

 

 

 

– – – – Produced in the European Union:

 

 

 

– – – – – Of an actual alcoholic strength by volume not exceeding 15 % vol:

 

 

 

– – – – – – Wine with a protected designation of origin (PDO):

 

 

 

– – – – – – – White:

 

 

2204 21 11

– – – – – – – – Alsace

 (178)

l

2204 21 12

– – – – – – – – Bordeaux

 (178)

l

2204 21 13

– – – – – – – – Bourgogne (Burgundy)

 (178)

l

2204 21 17

– – – – – – – – Val de Loire (Loire Valley)

 (178)

l

2204 21 18

– – – – – – – – Mosel

 (178)

l

2204 21 19

– – – – – – – – Pfalz

 (178)

l

2204 21 22

– – – – – – – – Rheinhessen

 (178)

l

2204 21 23

– – – – – – – – Tokaj

 (179)

l

2204 21 24

– – – – – – – – Lazio (Latium)

 (178)

l

2204 21 26

– – – – – – – – Toscana (Tuscany)

 (178)

l

2204 21 27

– – – – – – – – Trentino, Alto Adige and Friuli

 (178)

l

2204 21 28

– – – – – – – – Veneto

 (178)

l

2204 21 31

– – – – – – – – Sicilia

 (178)

l

2204 21 32

– – – – – – – – Vinho Verde

 (178)

l

2204 21 34

– – – – – – – – Penedés

 (178)

l

2204 21 36

– – – – – – – – Rioja

 (178)

l

2204 21 37

– – – – – – – – Valencia

 (178)

l

2204 21 38

– – – – – – – – Other

 (178)

l

 

– – – – – – – Other:

 

 

2204 21 42

– – – – – – – – Bordeaux

 (178)

l

2204 21 43

– – – – – – – – Bourgogne (Burgundy)

 (178)

l

2204 21 44

– – – – – – – – Beaujolais

 (178)

l

2204 21 46

– – – – – – – – Vallée du Rhône

 (178)

l

2204 21 47

– – – – – – – – Languedoc-Roussillon

 (178)

l

2204 21 48

– – – – – – – – Val de Loire (Loire Valley)

 (178)

l

2204 21 61

– – – – – – – – Sicilia

 (178)

l

2204 21 62

– – – – – – – – Piemonte (Piedmont)

 (178)

l

2204 21 66

– – – – – – – – Toscana (Tuscany)

 (178)

l

2204 21 67

– – – – – – – – Trentino and Alto Adige

 (178)

l

2204 21 68

– – – – – – – – Veneto

 (178)

l

2204 21 69

– – – – – – – – Dão, Bairrada and Douro

 (178)

l

2204 21 71

– – – – – – – – Navarra

 (178)

l

2204 21 74

– – – – – – – – Penedés

 (178)

l

2204 21 76

– – – – – – – – Rioja

 (178)

l

2204 21 77

– – – – – – – – Valdepeñas

 (178)

l

2204 21 78

– – – – – – – – Other

 (178)

l

 

– – – – – – Wine with a protected geographical indication (PGI):

 

 

2204 21 79

– – – – – – – White

 (178)

l

2204 21 80

– – – – – – – Other

 (178)

l

 

– – – – – – Other varietal wines:

 

 

2204 21 81

– – – – – – – White

 (178)

l

2204 21 82

– – – – – – – Other

 (178)

l

 

– – – – – – Other:

 

 

2204 21 83

– – – – – – – White

 (178)

l

2204 21 84

– – – – – – – Other

 (178)

l

 

– – – – – Of an actual alcoholic strength by volume exceeding 15 % vol:

 

 

 

– – – – – – Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

 

 

2204 21 85

– – – – – – – Madeira and Setubal muscatel

 (181)

l

2204 21 86

– – – – – – – Sherry

 (181)

l

2204 21 87

– – – – – – – Marsala

 (180)

l

2204 21 88

– – – – – – – Samos and Muscat de Lemnos

 (180)

l

2204 21 89

– – – – – – – Port

 (181)

l

2204 21 90

– – – – – – – Other

 (180)

l

2204 21 91

– – – – – – Other

 (180)

l

 

– – – – Other:

 

 

 

– – – – – Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

 

 

2204 21 93

– – – – – – White

 (182)

l

2204 21 94

– – – – – – Other

 (182)

l

 

– – – – – Other varietal wines:

 

 

2204 21 95

– – – – – – White

 (182)

l

2204 21 96

– – – – – – Other

 (182)

l

 

– – – – – Other:

 

 

2204 21 97

– – – – – – White

 (182)

l

2204 21 98

– – – – – – Other

 (182)

l

2204 22

– – In containers holding more than 2 litres but not more than 10 litres:

 

 

2204 22 10

– – – Wine, other than that referred to in subheading 2204 10 , in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C

32 €/hl

l

 

– – – Other:

 

 

 

– – – – Produced in the European Union:

 

 

 

– – – – – Of an actual alcoholic strength by volume not exceeding 15 % vol:

 

 

 

– – – – – – Wine with a protected designation of origin (PDO):

 

 

2204 22 22

– – – – – – – Bordeaux

 (183)

l

2204 22 23

– – – – – – – Bourgogne (Burgundy)

 (183)

l

2204 22 24

– – – – – – – Beaujolais

 (183)

l

2204 22 26

– – – – – – – Vallée du Rhône

 (183)

l

2204 22 27

– – – – – – – Languedoc-Roussillon

 (183)

l

2204 22 28

– – – – – – – Val de Loire (Loire Valley)

 (183)

l

2204 22 32

– – – – – – – Piemonte (Piedmont)

 (183)

l

2204 22 33

– – – – – – – Tokaj

 (183)

l

 

– – – – – – – Other:

 

 

2204 22 38

– – – – – – – – White

 (183)

l

2204 22 78

– – – – – – – – Other

 (183)

l

 

– – – – – – Wine with a protected geographical indication (PGI):

 

 

2204 22 79

– – – – – – – White

 (183)

l

2204 22 80

– – – – – – – Other

 (183)

l

 

– – – – – – Other varietal wines:

 

 

2204 22 81

– – – – – – – White

 (183)

l

2204 22 82

– – – – – – – Other

 (183)

l

 

– – – – – – Other:

 

 

2204 22 83

– – – – – – – White

 (183)

l

2204 22 84

– – – – – – – Other

 (183)

l

 

– – – – – Of an actual alcoholic strength by volume exceeding 15 % vol:

 

 

 

– – – – – – Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

 

 

2204 22 85

– – – – – – – Madeira and Setubal muscatel

 (185)

l

2204 22 86

– – – – – – – Sherry

 (185)

l

2204 22 88

– – – – – – – Samos and Muscat de Lemnos

 (184)

l

2204 22 90

– – – – – – – Other

 (184)

l

2204 22 91

– – – – – – Other

 (184)

l

 

– – – – Other:

 

 

 

– – – – – Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

 

 

2204 22 93

– – – – – – White

 (186)

l

2204 22 94

– – – – – – Other

 (186)

l

 

– – – – – Other varietal wines:

 

 

2204 22 95

– – – – – – White

 (186)

l

2204 22 96

– – – – – – Other

 (186)

l

 

– – – – – Other:

 

 

2204 22 97

– – – – – – White

 (186)

l

2204 22 98

– – – – – – Other

 (186)

l

2204 29

– – Other:

 

 

2204 29 10

– – – Wine, other than that referred to in subheading 2204 10 , in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C

32 €/hl

l

 

– – – Other:

 

 

 

– – – – Produced in the European Union:

 

 

 

– – – – – Of an actual alcoholic strength by volume not exceeding 15 % vol:

 

 

 

– – – – – – Wine with a protected designation of origin (PDO):

 

 

2204 29 22

– – – – – – – Bordeaux

 (183)

l

2204 29 23

– – – – – – – Bourgogne (Burgundy)

 (183)

l

2204 29 24

– – – – – – – Beaujolais

 (183)

l

2204 29 26

– – – – – – – Vallée du Rhône

 (183)

l

2204 29 27

– – – – – – – Languedoc-Roussillon

 (183)

l

2204 29 28

– – – – – – – Val de Loire (Loire Valley)

 (183)

l

2204 29 32

– – – – – – – Piemonte (Piedmont)

 (183)

l

 

– – – – – – – Other:

 

 

2204 29 38

– – – – – – – – White

 (183)

l

2204 29 78

– – – – – – – – Other

 (183)

l

 

– – – – – – Wine with a protected geographical indication (PGI):

 

 

2204 29 79

– – – – – – – White

 (183)

l

2204 29 80

– – – – – – – Other

 (183)

l

 

– – – – – – Other varietal wines:

 

 

2204 29 81

– – – – – – – White

 (183)

l

2204 29 82

– – – – – – – Other

 (183)

l

 

– – – – – – Other:

 

 

2204 29 83

– – – – – – – White

 (183)

l

2204 29 84

– – – – – – – Other

 (183)

l

 

– – – – – Of an actual alcoholic strength by volume exceeding 15 % vol:

 

 

 

– – – – – – Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

 

 

2204 29 85

– – – – – – – Madeira and Setubal muscatel

 (185)

l

2204 29 86

– – – – – – – Sherry

 (185)

l

2204 29 88

– – – – – – – Samos and Muscat de Lemnos

 (184)

l

2204 29 90

– – – – – – – Other

 (185)

l

2204 29 91

– – – – – – Other

 (184)

l

 

– – – – Other:

 

 

 

– – – – – Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

 

 

2204 29 93

– – – – – – White

 (186)

l

2204 29 94

– – – – – – Other

 (186)

l

 

– – – – – Other varietal wines:

 

 

2204 29 95

– – – – – – White

 (186)

l

2204 29 96

– – – – – – Other

 (186)

l

 

– – – – – Other:

 

 

2204 29 97

– – – – – – White

 (186)

l

2204 29 98

– – – – – – Other

 (186)

l

2204 30

– Other grape must:

 

 

2204 30 10

– – In fermentation or with fermentation arrested otherwise than by the addition of alcohol

32

l

 

– – Other:

 

 

 

– – – Of a density of 1,33 g/cm3 or less at 20 °C and of an actual alcoholic strength by volume not exceeding 1 % vol:

 

 

2204 30 92

– – – – Concentrated

 (64)

l

2204 30 94

– – – – Other

 (64)

l

 

– – – Other:

 

 

2204 30 96

– – – – Concentrated

 (64)

l

2204 30 98

– – – – Other

 (64)

l

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:

 

 

2205 10

– In containers holding 2 litres or less:

 

 

2205 10 10

– – Of an actual alcoholic strength by volume of 18 % vol or less

10,9 €/hl

l

2205 10 90

– – Of an actual alcoholic strength by volume exceeding 18 % vol

0,9 €/% vol/hl + 6,4 €/hl

l

2205 90

– Other:

 

 

2205 90 10

– – Of an actual alcoholic strength by volume of 18 % vol or less

9 €/hl

l

2205 90 90

– – Of an actual alcoholic strength by volume exceeding 18 % vol

0,9 €/% vol/hl

l

2206 00

Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included:

 

 

2206 00 10

– Piquette

1,3 €/% vol/hl MIN 7,2 €/hl

l

 

– Other:

 

 

 

– – Sparkling:

 

 

2206 00 31

– – – Cider and perry

19,2 €/hl

l

2206 00 39

– – – Other

19,2 €/hl

l

 

– – Still, in containers holding:

 

 

 

– – – 2 litres or less:

 

 

2206 00 51

– – – – Cider and perry

7,7 €/hl

l

2206 00 59

– – – – Other

7,7 €/hl

l

 

– – – More than 2 litres:

 

 

2206 00 81

– – – – Cider and perry

5,76 €/hl

l

2206 00 89

– – – – Other

5,76 €/hl

l

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength:

 

 

2207 10 00

– Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher

19,2 €/hl

l

2207 20 00

– Ethyl alcohol and other spirits, denatured, of any strength

10,2 €/hl

l

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:

 

 

2208 20

– Spirits obtained by distilling grape wine or grape marc:

 

 

 

– – In containers holding 2 litres or less:

 

 

 

– – – Obtained by distilling grape wine:

 

 

2208 20 12

– – – – Cognac

Free

l alc. 100 %

2208 20 14

– – – – Armagnac

Free

l alc. 100 %

 

– – – – Brandy or Weinbrand:

 

 

2208 20 16

– – – – – Brandy de Jerez

Free

l alc. 100 %

2208 20 18

– – – – – Other

Free

l alc. 100 %

2208 20 19

– – – – Other

Free

l alc. 100 %

 

– – – Obtained by distilling grape marc:

 

 

2208 20 26

– – – – Grappa

Free

l alc. 100 %

2208 20 28

– – – – Other

Free

l alc. 100 %

 

– – In containers holding more than 2 litres:

 

 

 

– – – Obtained by distilling grape wine:

 

 

2208 20 62

– – – – Cognac

Free

l alc. 100 %

2208 20 66

– – – – Brandy or Weinbrand

Free

l alc. 100 %

2208 20 69

– – – – Other

Free

l alc. 100 %

 

– – – Obtained by distilling grape marc:

 

 

2208 20 86

– – – – Grappa

Free

l alc. 100 %

2208 20 88

– – – – Other

Free

l alc. 100 %

2208 30

– Whiskies:

 

 

 

– – Bourbon whiskey, in containers holding:

 

 

2208 30 11

– – – 2 litres or less

Free

l alc. 100 %

2208 30 19

– – – More than 2 litres

Free

l alc. 100 %

 

– – Scotch whisky:

 

 

2208 30 30

– – – Single malt whisky

Free

l alc. 100 %

 

– – – Blended malt whisky, in containers holding:

 

 

2208 30 41

– – – – 2 litres or less

Free

l alc. 100 %

2208 30 49

– – – – More than 2 litres

Free

l alc. 100 %

 

– – – Single grain whisky and blended grain whisky, in containers holding:

 

 

2208 30 61

– – – – 2 litres or less

Free

l alc. 100 %

2208 30 69

– – – – More than 2 litres

Free

l alc. 100 %

 

– – – Other blended whisky, in containers holding:

 

 

2208 30 71

– – – – 2 litres or less

Free

l alc. 100 %

2208 30 79

– – – – More than 2 litres

Free

l alc. 100 %

 

– – Other, in containers holding:

 

 

2208 30 82

– – – 2 litres or less

Free

l alc. 100 %

2208 30 88

– – – More than 2 litres

Free

l alc. 100 %

2208 40

– Rum and other spirits obtained by distilling fermented sugar-cane products:

 

 

 

– – In containers holding 2 litres or less:

 

 

2208 40 11

– – – Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)

0,6 €/% vol/hl + 3,2 €/hl

l alc. 100 %

 

– – – Other:

 

 

2208 40 31

– – – – Of a value exceeding € 7,9 per litre of pure alcohol

Free

l alc. 100 %

2208 40 39

– – – – Other

0,6 €/% vol/hl + 3,2 €/hl

l alc. 100 %

 

– – In containers holding more than 2 litres:

 

 

2208 40 51

– – – Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)

0,6 €/% vol/hl

l alc. 100 %

 

– – – Other:

 

 

2208 40 91

– – – – Of a value exceeding € 2 per litre of pure alcohol

Free

l alc. 100 %

2208 40 99

– – – – Other

0,6 €/% vol/hl

l alc. 100 %

2208 50

– Gin and Geneva:

 

 

 

– – Gin, in containers holding:

 

 

2208 50 11

– – – 2 litres or less

Free

l alc. 100 %

2208 50 19

– – – More than 2 litres

Free

l alc. 100 %

 

– – Geneva, in containers holding:

 

 

2208 50 91

– – – 2 litres or less

Free

l alc. 100 %

2208 50 99

– – – More than 2 litres

Free

l alc. 100 %

2208 60

– Vodka:

 

 

 

– – Of an alcoholic strength by volume of 45,4 % vol or less in containers holding:

 

 

2208 60 11

– – – 2 litres or less

Free

l alc. 100 %

2208 60 19

– – – More than 2 litres

Free

l alc. 100 %

 

– – Of an alcoholic strength by volume of more than 45,4 % vol in containers holding:

 

 

2208 60 91

– – – 2 litres or less

Free

l alc. 100 %

2208 60 99

– – – More than 2 litres

Free

l alc. 100 %

2208 70

– Liqueurs and cordials:

 

 

2208 70 10

– – In containers holding 2 litres or less

Free

l alc. 100 %

2208 70 90

– – In containers holding more than 2 litres

Free

l alc. 100 %

2208 90

– Other:

 

 

 

– – Arrack, in containers holding:

 

 

2208 90 11

– – – 2 litres or less

Free

l alc. 100 %

2208 90 19

– – – More than 2 litres

Free

l alc. 100 %

 

– – Plum, pear or cherry spirit (excluding liqueurs), in containers holding:

 

 

2208 90 33

– – – 2 litres or less

Free

l alc. 100 %

2208 90 38

– – – More than 2 litres

Free

l alc. 100 %

 

– – Other spirits and other spirituous beverages, in containers holding:

 

 

 

– – – 2 litres or less:

 

 

2208 90 41

– – – – Ouzo

Free

l alc. 100 %

 

– – – – Other:

 

 

 

– – – – – Spirits (excluding liqueurs):

 

 

 

– – – – – – Distilled from fruit:

 

 

2208 90 45

– – – – – – – Calvados

Free

l alc. 100 %

2208 90 48

– – – – – – – Other

Free

l alc. 100 %

 

– – – – – – Other:

 

 

2208 90 54

– – – – – – – Tequila

Free

l alc. 100 %

2208 90 56

– – – – – – – Other

Free

l alc. 100 %

2208 90 69

– – – – – Other spirituous beverages

Free

l alc. 100 %

 

– – – More than 2 litres:

 

 

 

– – – – Spirits (excluding liqueurs):

 

 

2208 90 71

– – – – – Distilled from fruit

Free

l alc. 100 %

2208 90 75

– – – – – Tequila

Free

l alc. 100 %

2208 90 77

– – – – – Other

Free

l alc. 100 %

2208 90 78

– – – – Other spirituous beverages

Free

l alc. 100 %

 

– – Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding:

 

 

2208 90 91

– – – 2 litres or less

1 €/% vol/hl + 6,4 €/hl

l alc. 100 %

2208 90 99

– – – More than 2 litres

1 €/% vol/hl

l alc. 100 %

2209 00

Vinegar and substitutes for vinegar obtained from acetic acid:

 

 

 

– Wine vinegar, in containers holding:

 

 

2209 00 11

– – 2 litres or less

6,4 €/hl

l

2209 00 19

– – More than 2 litres

4,8 €/hl

l

 

– Other, in containers holding:

 

 

2209 00 91

– – 2 litres or less

5,12 €/hl

l

2209 00 99

– – More than 2 litres

3,84 €/hl

l

CHAPTER 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Note

1.

 Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Subheading note

1.

 For the purposes of subheading 2306 41 , the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12.

Additional notes

1.

 Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.

Their starch content shall not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009, and their fat content shall not exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009.

2.

 Subheading 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:

(a)

products of an oil content of less than 3 %:

—

starch content: less than 45 %,

—

protein content (nitrogen content × 6,25): not less than 11,5 %;

(b)

products of an oil content of not less than 3 % and not more than 8 %:

—

starch content: less than 45 %,

—

protein content (nitrogen content × 6,25): not less than 13 %.

Moreover, such residues shall not contain ingredients which are not obtained from maize grains.

For the determination of the starch and protein content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied.

For the determination of the oil and moisture content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied.

Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.

3.

 For the purposes of subheadings 2307 00 11 , 2307 00 19 , 2308 00 11 and 2308 00 19 , the following expressions shall have the meanings hereby assigned to them:

—

‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,

—

‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,

—

‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,

—

‘% mas’: the symbol for alcoholic strength by mass.

4.

 For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70 , the expression ‘milk products’ means the products of headings 0401 , 0402 , 0404 , 0405 and 0406 and of subheadings 0403 20 11 to 0403 20 39 , 0403 90 11 to 0403 90 69 , 1702 11 00 , 1702 19 00 and 2106 90 51 .

5.

 Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:

—

screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or

—

residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.

These products may also contain residues from the extraction of maize germ oil by the wet milling process.

Their starch content shall not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part K, to Regulation (EC) No 152/2009, their fat content shall not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009, and their protein content shall not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Regulation (EC) No 152/2009.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves:

 

 

2301 10 00

– Flours, meals and pellets, of meat or meat offal; greaves

Free

—

2301 20 00

– Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates

Free

—

2302

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants:

 

 

2302 10

– Of maize (corn):

 

 

2302 10 10

– – With a starch content not exceeding 35 % by weight

44 €/t

—

2302 10 90

– – Other

89 €/t

—

2302 30

– Of wheat:

 

 

2302 30 10

– – Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight

44 €/t (204)  (207)

—

2302 30 90

– – Other

89 €/t (204)

—

2302 40

– Of other cereals:

 

 

 

– – Of rice:

 

 

2302 40 02

– – – With a starch content not exceeding 35 % by weight

44 €/t

—

2302 40 08

– – – Other

89 €/t

—

 

– – Other:

 

 

2302 40 10

– – – Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight

44 €/t (204)  (207)

—

2302 40 90

– – – Other

89 €/t (204)

—

2302 50 00

– Of leguminous plants

5,1

—

2303

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets:

 

 

2303 10

– Residues of starch manufacture and similar residues:

 

 

 

– – Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product:

 

 

2303 10 11

– – – Exceeding 40 % by weight

320 €/t (204)

—

2303 10 19

– – – Not exceeding 40 % by weight

Free (210)

—

2303 10 90

– – Other

Free (210)

—

2303 20

– Beet-pulp, bagasse and other waste of sugar manufacture:

 

 

2303 20 10

– – Beet-pulp

Free (210)

—

2303 20 90

– – Other

Free (210)

—

2303 30 00

– Brewing or distilling dregs and waste

Free (210)

—

2304 00 00

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil

Free (210)

—

2305 00 00

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil

Free (210)

—

2306

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 :

 

 

2306 10 00

– Of cotton seeds

Free (210)

—

2306 20 00

– Of linseed

Free (210)

—

2306 30 00

– Of sunflower seeds

Free (210)

—

 

– Of rape or colza seeds:

 

 

2306 41 00

– – Of low erucic acid rape or colza seeds

Free (210)

—

2306 49 00

– – Other

Free (210)

—

2306 50 00

– Of coconut or copra

Free (210)

—

2306 60 00

– Of palm nuts or kernels

Free (210)

—

2306 90

– Other:

 

 

2306 90 05

– – Of maize (corn) germ

Free (210)

—

 

– – Other:

 

 

 

– – – Oilcake and other residues resulting from the extraction of olive oil:

 

 

2306 90 11

– – – – Containing 3 % or less by weight of olive oil

Free

—

2306 90 19

– – – – Containing more than 3 % by weight of olive oil

48 €/t

—

2306 90 90

– – – Other

Free (210)

—

2307 00

Wine lees; argol:

 

 

 

– Wine lees:

 

 

2307 00 11

– – Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry matter content not less than 25 % by weight

Free

—

2307 00 19

– – Other

1,62 €/kg/tot. alc.

—

2307 00 90

– Argol

Free

—

2308 00

Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included:

 

 

 

– Grape marc:

 

 

2308 00 11

– – Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight

Free

—

2308 00 19

– – Other

1,62 €/kg/tot. alc.

—

2308 00 40

– Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes

Free

—

2308 00 90

– Other

1,6 (210)

—

2309

Preparations of a kind used in animal feeding:

 

 

2309 10

– Dog or cat food, put up for retail sale:

 

 

 

– – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50 , 1702 30 90 , 1702 40 90 , 1702 90 50 and 2106 90 55 or milk products:

 

 

 

– – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup:

 

 

 

– – – – Containing no starch or containing 10 % or less by weight of starch:

 

 

2309 10 11

– – – – – Containing no milk products or containing less than 10 % by weight of such products

Free

—

2309 10 13

– – – – – Containing not less than 10 % but less than 50 % by weight of milk products

498 €/t (18)

—

2309 10 15

– – – – – Containing not less than 50 % but less than 75 % by weight of milk products

730 €/t (18)

—

2309 10 19

– – – – – Containing not less than 75 % by weight of milk products

948 €/t (18)

—

 

– – – – Containing more than 10 % but not more than 30 % by weight of starch:

 

 

2309 10 31

– – – – – Containing no milk products or containing less than 10 % by weight of such products

Free

—

2309 10 33

– – – – – Containing not less than 10 % but less than 50 % by weight of milk products

530 €/t (18)

—

2309 10 39

– – – – – Containing not less than 50 % by weight of milk products

888 €/t (18)

—

 

– – – – Containing more than 30 % by weight of starch:

 

 

2309 10 51

– – – – – Containing no milk products or containing less than 10 % by weight of such products

102 €/t (18)

—

2309 10 53

– – – – – Containing not less than 10 % but less than 50 % by weight of milk products

577 €/t (18)

—

2309 10 59

– – – – – Containing not less than 50 % by weight of milk products

730 €/t (18)

—

2309 10 70

– – – Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products

948 €/t (18)

—

2309 10 90

– – Other

9,6

—

2309 90

– Other:

 

 

2309 90 10

– – Fish or marine mammal solubles

3,8

—

2309 90 20

– – Products referred to in additional note 5 to this chapter

Free (210)

—

 

– – Other, including premixes:

 

 

 

– – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50 , 1702 30 90 , 1702 40 90 , 1702 90 50 and 2106 90 55 or milk products:

 

 

 

– – – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup:

 

 

 

– – – – – Containing no starch or containing 10 % or less by weight of starch:

 

 

2309 90 31

– – – – – – Containing no milk products or containing less than 10 % by weight of such products

23 €/t (204)  (210)

—

2309 90 33

– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products

498 €/t

—

2309 90 35

– – – – – – Containing not less than 50 % but less than 75 % by weight of milk products

730 €/t

—

2309 90 39

– – – – – – Containing not less than 75 % by weight of milk products

948 €/t

—

 

– – – – – Containing more than 10 % but not more than 30 % by weight of starch:

 

 

2309 90 41

– – – – – – Containing no milk products or containing less than 10 % by weight of such products

55 €/t (204)  (210)

—

2309 90 43

– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products

530 €/t

—

2309 90 49

– – – – – – Containing not less than 50 % by weight of milk products

888 €/t

—

 

– – – – – Containing more than 30 % by weight of starch:

 

 

2309 90 51

– – – – – – Containing no milk products or containing less than 10 % by weight of such products

102 €/t (204)  (210)

—

2309 90 53

– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products

577 €/t

—

2309 90 59

– – – – – – Containing not less than 50 % by weight of milk products

730 €/t

—

2309 90 70

– – – – Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products

948 €/t

—

 

– – – Other:

 

 

2309 90 91

– – – – Beet-pulp with added molasses

12 (210)

—

2309 90 96

– – – – Other

9,6 (210)

—

CHAPTER 24

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

Notes

1.

 This chapter does not cover medicinal cigarettes (Chapter 30).

2.

 Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404 .

3.

 For the purposes of heading 2404 , the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion.

Subheading note

1.

 For the purposes of subheading 2403 11 , the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

2401

Unmanufactured tobacco; tobacco refuse:

 

 

2401 10

– Tobacco, not stemmed/stripped:

 

 

2401 10 35

– – Light air-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net (175)

—

2401 10 60

– – Sun-cured Oriental type tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net

—

2401 10 70

– – Dark air-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net

—

2401 10 85

– – Flue-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net (176)

—

2401 10 95

– – Other

10 MIN 22 € MAX 56 €/100 kg/net (177)

—

2401 20

– Tobacco, partly or wholly stemmed/stripped:

 

 

2401 20 35

– – Light air-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net (175)

—

2401 20 60

– – Sun-cured Oriental type tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net

—

2401 20 70

– – Dark air-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net

—

2401 20 85

– – Flue-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net (176)

—

2401 20 95

– – Other

11,2 MIN 22 € MAX 56 €/100 kg/net (177)

—

2401 30 00

– Tobacco refuse

11,2 MIN 22 € MAX 56 €/100 kg/net

—

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:

 

 

2402 10 00

– Cigars, cheroots and cigarillos, containing tobacco

26

1 000  p/st

2402 20

– Cigarettes containing tobacco:

 

 

2402 20 10

– – Containing cloves

10

1 000  p/st

2402 20 90

– – Other

57,6

1 000  p/st

2402 90 00

– Other

57,6

—

2403

Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences:

 

 

 

– Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

 

 

2403 11 00

– – Water-pipe tobacco specified in subheading note 1 to this chapter

74,9

—

2403 19

– – Other:

 

 

2403 19 10

– – – In immediate packings of a net content not exceeding 500 g

74,9

—

2403 19 90

– – – Other

74,9

—

 

– Other:

 

 

2403 91 00

– – ‘Homogenised’ or ‘reconstituted’ tobacco

16,6

—

2403 99

– – Other:

 

 

2403 99 10

– – – Chewing tobacco and snuff (nasal tobacco)

41,6

—

2403 99 90

– – – Other

16,6

—

2404

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body:

 

 

 

– Products intended for inhalation without combustion:

 

 

2404 11 00

– – Containing tobacco or reconstituted tobacco

16,6

—

2404 12 00

– – Other, containing nicotine

6,5

—

2404 19

– – Other:

 

 

2404 19 10

– – – Containing tobacco substitutes

16,6

—

2404 19 90

– – – Other

6,5

—

 

– Other:

 

 

2404 91

– – For oral application:

 

 

2404 91 10

– – – Nicotine containing products intended to assist tobacco use cessation

12,8

—

2404 91 90

– – – Other

16,6

—

2404 92 00

– – For transdermal application

Free

—

2404 99 00

– – Other

6,5

—

SECTION V

MINERAL PRODUCTS

CHAPTER 25

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

Notes

1.

 Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2.

 This chapter does not cover:

(a)

sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802 );

(b)

earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading 2821 );

(c)

medicaments or other products of Chapter 30;

(d)

perfumery, cosmetic or toilet preparations (Chapter 33);

(e)

dolomite ramming mix (heading 3816 );

(f)

setts, curbstones or flagstones (heading 6801 ); mosaic cubes or the like (heading 6802 ); roofing, facing or damp-course slates (heading 6803 );

(g)

precious or semi-precious stones (heading 7102 or 7103 );

(h)

cultured crystals (other than optical elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading 3824 ; optical elements of sodium chloride or of magnesium oxide (heading 9001 );

(ij)

billiard chalks (heading 9504 ); or

(k)

writing or drawing chalks or tailors' chalks (heading 9609 ).

3.

 Any products classifiable in heading 2517 and any other heading of the chapter are to be classified in heading 2517 .

4.

 Heading 2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

2501 00

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water:

 

 

2501 00 10

– Sea water and salt liquors

Free

—

 

– Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents:

 

 

2501 00 31

– – For chemical transformation (separation of Na from Cl) for the manufacture of other products (31)

Free

—

 

– – Other:

 

 

2501 00 51

– – – Denatured (59) or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption (31)

1,7 €/1 000  kg/net

—

 

– – – Other:

 

 

2501 00 91

– – – – Salt suitable for human consumption

2,6 €/1 000  kg/net

—

2501 00 99

– – – – Other

2,6 €/1 000  kg/net

—

2502 00 00

Unroasted iron pyrites

Free

—

2503 00

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur:

 

 

2503 00 10

– Crude or unrefined sulphur

Free

—

2503 00 90

– Other

1,7

—

2504

Natural graphite:

 

 

2504 10 00

– In powder or in flakes

Free

—

2504 90 00

– Other

Free

—

2505

Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26:

 

 

2505 10 00

– Silica sands and quartz sands

Free

—

2505 90 00

– Other

Free

—

2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:

 

 

2506 10 00

– Quartz

Free

—

2506 20 00

– Quartzite

Free

—

2507 00

Kaolin and other kaolinic clays, whether or not calcined:

 

 

2507 00 20

– Kaolin

Free

—

2507 00 80

– Other kaolinic clays

Free

—

2508

Other clays (not including expanded clays of heading 6806 ), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths:

 

 

2508 10 00

– Bentonite

Free

—

2508 30 00

– Fireclay

Free

—

2508 40 00

– Other clays

Free

—

2508 50 00

– Andalusite, kyanite and sillimanite

Free

—

2508 60 00

– Mullite

Free

—

2508 70 00

– Chamotte or dinas earths

Free

—

2509 00 00

Chalk

Free

—

2510

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk:

 

 

2510 10 00

– Unground

Free

—

2510 20 00

– Ground

Free

—

2511

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 :

 

 

2511 10 00

– Natural barium sulphate (barytes)

Free

—

2511 20 00

– Natural barium carbonate (witherite)

Free

—

2512 00 00

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less

Free

—

2513

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated:

 

 

2513 10 00

– Pumice stone

Free

—

2513 20 00

– Emery, natural corundum, natural garnet and other natural abrasives

Free

—

2514 00 00

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

Free

—

2515

Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:

 

 

 

– Marble and travertine:

 

 

2515 11 00

– – Crude or roughly trimmed

Free

—

2515 12 00

– – Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

Free

—

2515 20 00

– Ecaussine and other calcareous monumental or building stone; alabaster

Free

—

2516

Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:

 

 

 

– Granite:

 

 

2516 11 00

– – Crude or roughly trimmed

Free

—

2516 12 00

– – Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

Free

—

2516 20 00

– Sandstone

Free

—

2516 90 00

– Other monumental or building stone

Free

—

2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516 , whether or not heat-treated:

 

 

2517 10

– Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated:

 

 

2517 10 10

– – Pebbles, gravel, shingle and flint

Free

—

2517 10 20

– – Limestone, dolomite and other calcareous stone, broken or crushed

Free

—

2517 10 80

– – Other

Free

—

2517 20 00

– Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517 10

Free

—

2517 30 00

– Tarred macadam

Free

—

 

– Granules, chippings and powder, of stones of heading 2515 or 2516 , whether or not heat-treated:

 

 

2517 41 00

– – Of marble

Free

—

2517 49 00

– – Other

Free

—

2518

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:

 

 

2518 10 00

– Dolomite, not calcined or sintered

Free

—

2518 20 00

– Calcined or sintered dolomite

Free

—

2519

Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure:

 

 

2519 10 00

– Natural magnesium carbonate (magnesite)

Free

—

2519 90

– Other:

 

 

2519 90 10

– – Magnesium oxide, other than calcined natural magnesium carbonate

1,7

—

2519 90 30

– – Dead-burned (sintered) magnesia

Free

—

2519 90 90

– – Other

Free

—

2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders:

 

 

2520 10 00

– Gypsum; anhydrite

Free

—

2520 20 00

– Plasters

Free

—

2521 00 00

Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement

Free

—

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 :

 

 

2522 10 00

– Quicklime

1,7

—

2522 20 00

– Slaked lime

1,7

—

2522 30 00

– Hydraulic lime

1,7

—

2523

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers:

 

 

2523 10 00

– Cement clinkers

1,7

—

 

– Portland cement:

 

 

2523 21 00

– – White cement, whether or not artificially coloured

1,7

—

2523 29 00

– – Other

1,7

—

2523 30 00

– Aluminous cement

1,7

—

2523 90 00

– Other hydraulic cements

1,7

—

2524

Asbestos:

 

 

2524 10 00

– Crocidolite

Free

—

2524 90 00

– Other

Free

—

2525

Mica, including splittings; mica waste:

 

 

2525 10 00

– Crude mica and mica rifted into sheets or splittings

Free

—

2525 20 00

– Mica powder

Free

—

2525 30 00

– Mica waste

Free

—

2526

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc:

 

 

2526 10 00

– Not crushed, not powdered

Free

—

2526 20 00

– Crushed or powdered

Free

—

[2527 ]

 

 

 

2528 00 00

Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight

Free

—

2529

Feldspar; leucite; nepheline and nepheline syenite; fluorspar:

 

 

2529 10 00

– Feldspar

Free

—

 

– Fluorspar:

 

 

2529 21 00

– – Containing by weight 97 % or less of calcium fluoride

Free

—

2529 22 00

– – Containing by weight more than 97 % of calcium fluoride

Free

—

2529 30 00

– Leucite; nepheline and nepheline syenite

Free

—

2530

Mineral substances not elsewhere specified or included:

 

 

2530 10 00

– Vermiculite, perlite and chlorites, unexpanded

Free

—

2530 20 00

– Kieserite, epsomite (natural magnesium sulphates)

Free

—

2530 90

– Other:

 

 

2530 90 30

– – Celestine and strontianite

Free

—

2530 90 40

– – Spodumene, petalite, lepidolite, amblygonite, hectorite, jadarite and similar minerals, suitable for the extraction of lithium

Free

—

2530 90 50

– – Bastnaesite, xenotime and similar minerals, suitable for the extraction of rare-earth metals, scandium or yttrium

Free

—

2530 90 70

– – Other

Free

—

CHAPTER 26

ORES, SLAG AND ASH

Notes

1.

 This chapter does not cover:

(a)

slag or similar industrial waste prepared as macadam (heading 2517 );

(b)

natural magnesium carbonate (magnesite), whether or not calcined (heading 2519 );

(c)

sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710 );

(d)

basic slag of Chapter 31;

(e)

slag wool, rock wool or similar mineral wools (heading 6806 );

(f)

waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious-metal compounds, of a kind used principally for the recovery of precious metal (heading 7112 or 8549 ); or

(g)

copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2.

 For the purposes of headings 2601 to 2617 , the term ‘ores’ means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3.

 Heading 2620 applies only to:

(a)

slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621 ); and

(b)

slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading notes

1.

 For the purposes of subheading 2620 21 , ‘leaded gasoline sludges and leaded anti-knock compound sludges’ mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

2.

 Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620 60 .

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

2601

Iron ores and concentrates, including roasted iron pyrites:

 

 

 

– Iron ores and concentrates, other than roasted iron pyrites:

 

 

2601 11 00

– – Non-agglomerated

Free

—

2601 12 00

– – Agglomerated

Free

—

2601 20 00

– Roasted iron pyrites

Free

—

2602 00 00

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight

Free

—

2603 00 00

Copper ores and concentrates

Free

—

2604 00 00

Nickel ores and concentrates

Free

—

2605 00 00

Cobalt ores and concentrates

Free

—

2606 00 00

Aluminium ores and concentrates

Free

—

2607 00 00

Lead ores and concentrates

Free

—

2608 00 00

Zinc ores and concentrates

Free

—

2609 00 00

Tin ores and concentrates

Free

—

2610 00 00

Chromium ores and concentrates

Free

—

2611 00 00

Tungsten ores and concentrates

Free

—

2612

Uranium or thorium ores and concentrates:

 

 

2612 10

– Uranium ores and concentrates:

 

 

2612 10 10

– – Uranium ores and pitchblende, and concentrates thereof, with a uranium content of more than 5 % by weight (Euratom)

Free

—

2612 10 90

– – Other

Free

—

2612 20

– Thorium ores and concentrates:

 

 

2612 20 10

– – Monazite; urano-thorianite and other thorium ores and concentrates, with a thorium content of more than 20 % by weight (Euratom)

Free

—

2612 20 90

– – Other

Free

—

2613

Molybdenum ores and concentrates:

 

 

2613 10 00

– Roasted

Free

—

2613 90 00

– Other

Free

—

2614 00 00

Titanium ores and concentrates

Free

—

2615

Niobium, tantalum, vanadium or zirconium ores and concentrates:

 

 

2615 10 00

– Zirconium ores and concentrates

Free

—

2615 90 00

– Other

Free

—

2616

Precious-metal ores and concentrates:

 

 

2616 10 00

– Silver ores and concentrates

Free

—

2616 90 00

– Other

Free

—

2617

Other ores and concentrates:

 

 

2617 10 00

– Antimony ores and concentrates

Free

—

2617 90 00

– Other

Free

—

2618 00 00

Granulated slag (slag sand) from the manufacture of iron or steel

Free

—

2619 00

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel:

 

 

2619 00 20

– Waste suitable for the recovery of iron or manganese

Free

—

2619 00 95

– Waste suitable for the extraction of vanadium

Free

—

2619 00 97

– Other

Free

—

2620

Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds:

 

 

 

– Containing mainly zinc:

 

 

2620 11 00

– – Hard zinc spelter

Free

—

2620 19 00

– – Other

Free

—

 

– Containing mainly lead:

 

 

2620 21 00

– – Leaded gasoline sludges and leaded anti-knock compound sludges

Free

—

2620 29 00

– – Other

Free

—

2620 30 00

– Containing mainly copper

Free

—

2620 40 00

– Containing mainly aluminium

Free

—

2620 60 00

– Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds

Free

—

 

– Other:

 

 

2620 91 00

– – Containing antimony, beryllium, cadmium, chromium or their mixtures

Free

—

2620 99

– – Other:

 

 

2620 99 10

– – – Containing mainly nickel

Free

—

2620 99 20

– – – Containing mainly niobium or tantalum

Free

—

2620 99 40

– – – Containing mainly tin

Free

—

2620 99 60

– – – Containing mainly titanium

Free

—

2620 99 95

– – – Other

Free

—

2621

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste:

 

 

2621 10 00

– Ash and residues from the incineration of municipal waste

Free

—

2621 90 00

– Other

Free

—

CHAPTER 27

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

Notes

1.

 This chapter does not cover:

(a)

separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711 ;

(b)

medicaments of heading 3003 or 3004 ; or

(c)

mixed unsaturated hydrocarbons of heading 3301 , 3302 or 3805 .

2.

 References in heading 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (Chapter 39).

3.

 For the purposes of heading 2710 , ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:

(a)

such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b)

sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c)

such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading notes

1.

 For the purposes of subheading 2701 11 , ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.

2.

 For the purposes of subheading 2701 12 , ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5 833 kcal/kg.

3.

 For the purposes of subheadings 2707 10 , 2707 20 , 2707 30 and 2707 40 , the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’ and ‘naphthalene’ apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively.

4.

 For the purposes of subheading 2710 12 , ‘light oils and preparations’ are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5.

 For the purposes of the subheadings of heading 2710 , the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

Additional notes (97)

1.

 For the purposes of subheading 2707 99 80 , the term ‘phenols’ applies to products which contain more than 50 % by weight of phenols.

2.

 For the purposes of heading 2710 :

(a)

‘special spirits’ (subheadings 2710 12 21 and 2710 12 25 ) mean light oils as defined in subheading note 4 to this chapter, not containing any anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which 5 % and 90 % by volume (including losses) distil;

(b)

‘white spirit’ (subheading 2710 12 21 ) means special spirits as defined in paragraph (a) above with a flash-point higher than 21 °C by the EN ISO 13736 method;

(c)

‘medium oils’ (subheadings 2710 19 11 to 2710 19 29 ) mean oils and preparations of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method);

(d)

‘heavy oils’ (subheadings 2710 19 31 to 2710 19 99 and 2710 20 11 to 2710 20 90 ) mean oils and preparations of which less than 65 % by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) or of which the distillation percentage at 250 °C cannot be determined by that method;

(e)

‘gas oils’ (subheadings 2710 19 31 to 2710 19 48 and 2710 20 11 to 2710 20 19 ) mean heavy oils as defined in paragraph (d) above of which 85 % or more by volume (including losses) distils at 350 °C by the ISO 3405 method (equivalent to the ASTM D 86 method);

(f)

‘fuel oils’ (subheadings 2710 19 51 to 2710 19 67 and 2710 20 32 to 2710 20 38 ) mean heavy oils as defined in paragraph (d) above (other than gas oils as defined in paragraph (e)) which, for a corresponding diluted colour C, have a viscosity V:

—

not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ISO 3987 method and the saponification number is less than 4 by the ISO 6293-1 or 6293-2 method (except where the product contains one or more bio-components, in which case the requirement in this indent for the saponification number to be less than 4 does not apply),

—

exceeding that shown in line II when the pour point is not less than 10 °C by the ISO 3016 method,

—

exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) or, if less than 25 % by volume distils at 300 °C, when the pour point is higher than 10 °C below zero by the ISO 3016 method. These provisions apply only to oils having a diluted colour C of less than 2.

Diluted colour C/Viscosity V concordance table

Colour C

 

0

0,5

1

1,5

2

2,5

3

3,5

4

4,5

5

5,5

6

6,5

7

7,5 and above

Viscosity

V

I

4

4

4

5,4

9

15,1

25,3

42,4

71,1

119

200

335

562

943

1 580

2 650

 

II

7

7

7

7

9

15,1

25,3

42,4

71,1

119

200

335

562

943

1 580

2 650

The term ‘viscosity V’ means the kinematic viscosity at 50 °C expressed in 10–6 m2 s–1 by the EN ISO 3104 method.

The term ‘diluted colour C’ means the colour of a product, as determined by the ISO 2049 method (equivalent to the ASTM D 1 500 method), after one part of the product has been made up to 100 parts by volume with xylene, toluene or another suitable solvent. The colour must be determined immediately after dilution.

The term ‘bio-components’ means animal or vegetable fats, animal or vegetable oils, or mono-alkyl esters of fatty acids (FAMAE).

Subheadings 2710 19 51 to 2710 19 67 and 2710 20 32 to 2710 20 38 cover only fuel oils of natural colour.

These subheadings do not cover heavy oils defined in paragraph (d) above for which it is not possible to determine:

—

the distillation percentage (zero shall be deemed to be a percentage) at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method),

—

the kinematic viscosity at 50 °C by the EN ISO 3104 method,

—

or the diluted colour C by the ISO 2049 method (equivalent to the ASTM D 1500 method).

Such products fall in subheadings 2710 19 71 to 2710 19 99 or 2710 20 90 ;

(g)

‘containing biodiesel’ means that the products of subheading 2710 20 have a minimum content of biodiesel, i.e. mono-alkyl esters of fatty acids (FAMAE) of a kind used as a fuel, of 0,5 % by volume (determination by the EN 14078 method).

3.

 For the purposes of heading 2712 , the expression ‘crude petroleum jelly’ (subheading 2712 10 10 ) is to be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ISO 2049 method (equivalent to the ASTM D 1500 method).

4.

 For the purposes of subheadings 2712 90 31 to 2712 90 39 , the term ‘crude’ is to be taken to apply to products:

(a)

with an oil content of 3,5 % by weight or higher, if their viscosity at 100 °C is lower than 9 × 10–6 m2 s–1 by the EN ISO 3104 method; or

(b)

of a natural colour higher than 3 by the ISO 2049 method (equivalent to the ASTM D 1500 method), if their viscosity at 100 °C is 9 × 10–6 m2 s–1 or higher by the EN ISO 3104 method.

5.

 For the purposes of headings 2710 , 2711 and 2712 , the term ‘specific process’ is to be taken to apply to the following operations:

(a)

vacuum distillation;

(b)

redistillation by a very thorough fractionation process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g)

polymerisation;

(h)

alkylation;

(ij)

isomerisation;

(k)

(in respect of products of subheadings 2710 19 31 to 2710 19 99 only) desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (EN ISO 20846, EN ISO 20884 or EN ISO 14596 or EN ISO 24260, EN ISO 20847 and EN ISO 8754 methods);

(l)

(in respect of products of heading 2710 only) deparaffining by a process other than filtering;

(m)

(in respect of products of subheadings 2710 19 31 to 2710 19 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 19 71 to 2710 19 99 (for example, hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n)

(in respect of products of subheadings 2710 19 51 to 2710 19 67 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method). If 30 % or more by volume, including losses, of such products distils at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method), the quantities of products which may be obtained during the atmospheric distillation and which fall in subheadings 2710 12 11 to 2710 12 90 or 2710 19 11 to 2710 19 29 shall be dutiable at the same rates as those provided for under subheadings 2710 19 62 to 2710 19 67 according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to products so obtained which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or chemical transformation by a process not being a specific process;

(o)

(in respect of products of subheadings 2710 19 71 to 2710 19 99 only) treatment by means of a high-frequency electrical brush-discharge;

(p)

solely for products of subheading 2712 90 31 : de-oiling by fractional crystallisation.

Should any preparatory treatment prior to the above treatments be necessary by reason of technical requirements, the customs exemption is to apply only to the quantities of the products intended for and actually subjected to such of the above treatments; any waste products arising during preparatory treatment are also to be exempt from customs duty.

6.

 The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall in headings or subheadings 2707 10 00 , 2707 20 00 , 2707 30 00 , 2707 50 00 , 2710 , 2711 , 2712 10 , 2712 20 , 2712 90 31 to 2712 90 99 and 2713 90 are to be dutiable at the same rates as those provided for in respect of products ‘for other purposes’, according to the kind and value of the products used and on the net weight of the products obtained. This rule is not to apply to such products of headings 2710 to 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

2701

Coal; briquettes, ovoids and similar solid fuels manufactured from coal:

 

 

 

– Coal, whether or not pulverised, but not agglomerated:

 

 

2701 11 00

– – Anthracite

Free

—

2701 12

– – Bituminous coal:

 

 

2701 12 10

– – – Coking coal

Free

—

2701 12 90

– – – Other

Free

—

2701 19 00

– – Other coal

Free

—

2701 20 00

– Briquettes, ovoids and similar solid fuels manufactured from coal

Free

—

2702

Lignite, whether or not agglomerated, excluding jet:

 

 

2702 10 00

– Lignite, whether or not pulverised, but not agglomerated

Free

—

2702 20 00

– Agglomerated lignite

Free

—

2703 00 00

Peat (including peat litter), whether or not agglomerated

Free

—

2704 00

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon:

 

 

2704 00 10

– Coke and semi-coke of coal

Free

—

2704 00 30

– Coke and semi-coke of lignite

Free

—

2704 00 90

– Other

Free

—

2705 00 00

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

Free

1 000  m3

2706 00 00

Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

Free

—

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents:

 

 

2707 10 00

– Benzol (benzene)

3 (50)

—

2707 20 00

– Toluol (toluene)

3 (50)

—

2707 30 00

– Xylol (xylenes)

3 (50)

—

2707 40 00

– Naphthalene

Free

—

2707 50 00

– Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)

3 (50)

—

 

– Other:

 

 

2707 91 00

– – Creosote oils

1,7

—

2707 99

– – Other:

 

 

 

– – – Crude oils:

 

 

2707 99 11

– – – – Crude light oils of which 90 % or more by volume distils at temperatures of up to 200 °C

1,7

—

2707 99 19

– – – – Other

Free

—

2707 99 20

– – – Sulphuretted toppings; anthracene

Free

—

2707 99 50

– – – Basic products

1,7

—

2707 99 80

– – – Phenols

1,2

—

 

– – – Other:

 

 

2707 99 91

– – – – For the manufacture of the products of heading 2803  (31)

Free

—

2707 99 99

– – – – Other

1,7

—

2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars:

 

 

2708 10 00

– Pitch

Free

—

2708 20 00

– Pitch coke

Free

—

2709 00

Petroleum oils and oils obtained from bituminous minerals, crude:

 

 

2709 00 10

– Natural gas condensates

Free

—

2709 00 90

– Other

Free

—

2710

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils:

 

 

 

– Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:

 

 

2710 12

– – Light oils and preparations:

 

 

2710 12 11

– – – For undergoing a specific process (31)

4,7 (42)

—

2710 12 15

– – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 12 11  (31)

4,7 (42)  (98)

—

 

– – – For other purposes:

 

 

 

– – – – Special spirits:

 

 

2710 12 21

– – – – – White spirit

4,7

—

2710 12 25

– – – – – Other

4,7

—

 

– – – – Other:

 

 

 

– – – – – Motor spirit:

 

 

2710 12 31

– – – – – – Aviation spirit

4,7

—

 

– – – – – – Other, with a lead content:

 

 

 

– – – – – – – Not exceeding 0,013 g per litre:

 

 

2710 12 41

– – – – – – – – With an octane number (RON) of less than 95

4,7

m3  (99)

2710 12 45

– – – – – – – – With an octane number (RON) of 95 or more but less than 98

4,7

m3  (99)

2710 12 49

– – – – – – – – With an octane number (RON) of 98 or more

4,7

m3  (99)

2710 12 50

– – – – – – – Exceeding 0,013 g per litre

4,7

m3  (99)

2710 12 70

– – – – – Spirit type jet fuel

4,7

—

2710 12 90

– – – – – Other light oils

4,7

—

2710 19

– – Other:

 

 

 

– – – Medium oils:

 

 

2710 19 11

– – – – For undergoing a specific process (31)

4,7 (42)

—

2710 19 15

– – – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11  (31)

4,7 (42)  (98)

—

 

– – – – For other purposes:

 

 

 

– – – – – Kerosene:

 

 

2710 19 21

– – – – – – Jet fuel

4,7 (42)

—

2710 19 25

– – – – – – Other

4,7

—

2710 19 29

– – – – – Other

4,7

—

 

– – – Heavy oils:

 

 

 

– – – – Gas oils:

 

 

2710 19 31

– – – – – For undergoing a specific process (31)

3,5 (42)

—

2710 19 35

– – – – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31  (31)

3,5 (42)  (98)

—

 

– – – – – For other purposes:

 

 

 

– – – – – – With a sulphur content not exceeding 0,001 % by weight:

 

 

2710 19 42

– – – – – – – Having a bio-based carbon content (188) of at least 80 % by weight

3,5 (100)

—

2710 19 44

– – – – – – – Other

3,5 (100)

—

2710 19 46

– – – – – – With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight

3,5 (100)

—

2710 19 47

– – – – – – With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight

3,5 (100)

—

2710 19 48

– – – – – – With a sulphur content exceeding 0,1 % by weight

3,5 (100)

—

 

– – – – Fuel oils:

 

 

2710 19 51

– – – – – For undergoing a specific process (31)

3,5 (42)

—

2710 19 55

– – – – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51  (31)

3,5 (42)  (98)

—

 

– – – – – For other purposes:

 

 

2710 19 62

– – – – – – With a sulphur content not exceeding 0,1 % by weight

3,5

—

2710 19 66

– – – – – – With a sulphur content exceeding 0,1 % by weight but not exceeding 0,5 % by weight

3,5

—

2710 19 67

– – – – – – With a sulphur content exceeding 0,5 % by weight

3,5

—

 

– – – – Lubricating oils; other oils:

 

 

2710 19 71

– – – – – For undergoing a specific process (31)

3,7 (42)

—

2710 19 75

– – – – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71  (31)

3,7 (42)  (98)

—

 

– – – – – For other purposes:

 

 

2710 19 81

– – – – – – Motor oils, compressor lube oils, turbine lube oils

3,7

—

2710 19 83

– – – – – – Hydraulic oils

3,7

—

2710 19 85

– – – – – – White oils, liquid paraffin

3,7

—

2710 19 87

– – – – – – Gear oils and reductor oils

3,7

—

2710 19 91

– – – – – – Metal-working compounds, mould-release oils, anti-corrosion oils

3,7

—

2710 19 93

– – – – – – Electrical insulating oils

3,7

—

2710 19 99

– – – – – – Other lubricating oils and other oils

3,7

—

2710 20

– Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils:

 

 

 

– – Gas oils:

 

 

2710 20 11

– – – With a sulphur content not exceeding 0,001 % by weight

3,5 (100)

—

2710 20 16

– – – With a sulphur content exceeding 0,001 % by weight but not exceeding 0,1 % by weight

3,5 (100)

—

2710 20 19

– – – With a sulphur content exceeding 0,1 % by weight

3,5 (100)

—

 

– – Fuel oils:

 

 

2710 20 32

– – – With a sulphur content not exceeding 0,5 % by weight

3,5

—

2710 20 38

– – – With a sulphur content exceeding 0,5 % by weight

3,5

—

2710 20 90

– – Other oils

3,7

—

 

– Waste oils:

 

 

2710 91

– – Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs):

 

 

2710 91 10

– – – Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more

3,5

—

2710 91 90

– – – Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg

3,5

—

2710 99 00

– – Other

3,5 (174)

—

2711

Petroleum gases and other gaseous hydrocarbons:

 

 

 

– Liquefied:

 

 

2711 11 00

– – Natural gas

0,7 (42)

TJ

2711 12

– – Propane:

 

 

 

– – – Propane of a purity of not less than 99 %:

 

 

2711 12 11

– – – – For use as a power or heating fuel

8

—

2711 12 19

– – – – For other purposes (31)

Free

—

 

– – – Other:

 

 

2711 12 91

– – – – For undergoing a specific process (31)

0,7 (42)

—

2711 12 93

– – – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91  (31)

0,7 (42)  (98)

—

 

– – – – For other purposes:

 

 

2711 12 94

– – – – – Of a purity exceeding 90 % but of less than 99 %

0,7

—

2711 12 97

– – – – – Other

0,7

—

2711 13

– – Butanes:

 

 

2711 13 10

– – – For undergoing a specific process (31)

0,7 (42)

—

2711 13 30

– – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10  (31)

0,7 (42)  (98)

—

 

– – – For other purposes:

 

 

2711 13 91

– – – – Of a purity exceeding 90 % but of less than 95 %

0,7

—

2711 13 97

– – – – Other

0,7

—

2711 14 00

– – Ethylene, propylene, butylene and butadiene

0,7 (42)

—

2711 19 00

– – Other

0,7 (42)

—

 

– In gaseous state:

 

 

2711 21 00

– – Natural gas

0,7 (42)

TJ

2711 29 00

– – Other

0,7 (42)

—

2712

Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured:

 

 

2712 10

– Petroleum jelly:

 

 

2712 10 10

– – Crude

0,7 (42)

—

2712 10 90

– – Other

2,2

—

2712 20

– Paraffin wax containing by weight less than 0,75 % of oil:

 

 

2712 20 10

– – Synthetic paraffin wax of a molecular weight of 460 or more but not exceeding 1 560

Free

—

2712 20 90

– – Other

2,2

—

2712 90

– Other:

 

 

 

– – Ozokerite, lignite wax or peat wax (natural products):

 

 

2712 90 11

– – – Crude

0,7

—

2712 90 19

– – – Other

2,2

—

 

– – Other:

 

 

 

– – – Crude:

 

 

2712 90 31

– – – – For undergoing a specific process (31)

0,7 (42)

—

2712 90 33

– – – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31  (31)

0,7 (42)  (98)

—

2712 90 39

– – – – For other purposes

0,7

—

 

– – – Other:

 

 

2712 90 91

– – – – Blend of 1-alkenes containing by weight 80 % or more of 1-alkenes of a chain-length of 24 carbon atoms or more but not exceeding 28 carbon atoms

Free

—

2712 90 99

– – – – Other

2,2

—

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals:

 

 

 

– Petroleum coke:

 

 

2713 11 00

– – Not calcined

Free

—

2713 12 00

– – Calcined

Free

—

2713 20 00

– Petroleum bitumen

Free

—

2713 90

– Other residues of petroleum oils or of oils obtained from bituminous minerals:

 

 

2713 90 10

– – For the manufacture of the products of heading 2803  (31)

0,7 (42)

—

2713 90 90

– – Other

0,7

—

2714

Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks:

 

 

2714 10 00

– Bituminous or oil-shale and tar sands

Free

—

2714 90 00

– Other

Free

—

2715 00 00

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

Free

—

2716 00 00

Electrical energy

Free

1 000  kWh

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes

1.

(A)

Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the nomenclature.

(B)

Subject to paragraph (A) above, goods answering to a description in heading 2843 , 2846 or 2852 are to be classified in those headings and in no other heading of this section.

2.

 Subject to note 1 above, goods classifiable in heading 3004 , 3005 , 3006 , 3212 , 3303 , 3304 , 3305 , 3306 , 3307 , 3506 , 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.

3.

 Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a)

having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b)

presented together; and

(c)

identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

4.

 Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827 , then it is classifiable in a heading that references the product by name or function and not under heading 3827 .

CHAPTER 28

INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

Notes

1.

 Except where the context otherwise requires, the headings of this chapter apply only to:

(a)

separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b)

the products mentioned in (a) above dissolved in water;

(c)

the products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(d)

the products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(e)

the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

2.

 In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831 ), carbonates and peroxocarbonates of inorganic bases (heading 2836 ), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837 ), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2842 ), organic products included in headings 2843 to 2846 and 2852 and carbides (heading 2849 ), only the following compounds of carbon are to be classified in this chapter:

(a)

oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811 );

(b)

halide oxides of carbon (heading 2812 );

(c)

carbon disulphide (heading 2813 );

(d)

thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842 );

(e)

hydrogen peroxide, solidified with urea (heading 2847 ), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2853 ) other than calcium cyanamide, whether or not pure (Chapter 31).

3.

 Subject to the provisions of note 1 to Section VI, this chapter does not cover:

(a)

sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

(b)

organo-inorganic compounds other than those mentioned in note 2 above;

(c)

products mentioned in note 2, 3, 4 or 5 to Chapter 31;

(d)

inorganic products of a kind used as luminophores, of heading 3206 ; glass frit and other glass in the form of powder, granules or flakes, of heading 3207 ;

(e)

artificial graphite (heading 3801 ); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813 ; ink removers put up in packings for retail sale, of heading 3824 ; cultured crystals (other than optical elements) weighing not less than 2,5 g each, of the halides of the alkali or alkaline-earth metals, of heading 3824 ;

(f)

precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to 7105 ), or precious metals or precious-metal alloys of Chapter 71;

(g)

the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

(h)

optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001 ).

4.

 Chemically defined complex acids consisting of a non-metal acid of sub-chapter II and a metal acid of sub-chapter IV are to be classified in heading 2811 .

5.

 Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading 2842 .

6.

 Heading 2844 applies only to:

(a)

technetium (atomic No 43), promethium (atomic No 61), polonium (atomic No 84) and all elements with an atomic number greater than 84;

(b)

natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

(c)

compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

(d)

alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0,002 μCi/g);

(e)

spent (irradiated) fuel elements (cartridges) of nuclear reactors;

(f)

radioactive residues whether or not usable.

The term ‘isotopes’, for the purposes of this note and of the wording of headings 2844 and 2845 , refers to:

—

individual nuclides, excluding, however, those existing in nature in the monoisotopic state,

—

mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7.

 Heading 2853 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.

8.

 Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 3818 .

Subheading note

1.

 For the purposes of subheading 2852 10 , the expression ‘chemically defined’ means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of note 1 to Chapter 28 or paragraphs (a) to (h) of note 1 to Chapter 29.

Additional note

1.

 Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

 

 

 

2801

Fluorine, chlorine, bromine and iodine:

 

 

2801 10 00

– Chlorine

5,5

—

2801 20 00

– Iodine

Free

—

2801 30

– Fluorine; bromine:

 

 

2801 30 10

– – Fluorine

5

—

2801 30 90

– – Bromine

5,5

—

2802 00 00

Sulphur, sublimed or precipitated; colloidal sulphur

4,6

—

2803 00 00

Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)

Free

—

2804

Hydrogen, rare gases and other non-metals:

 

 

2804 10 00

– Hydrogen

3,7

m3  (101)

 

– Rare gases:

 

 

2804 21 00

– – Argon

5

m3  (101)

2804 29

– – Other:

 

 

2804 29 10

– – – Helium

Free

m3  (101)

2804 29 90

– – – Other

5

m3  (101)

2804 30 00

– Nitrogen

5,5

m3  (101)

2804 40 00

– Oxygen

5

m3  (101)

2804 50

– Boron; tellurium:

 

 

2804 50 10

– – Boron

5,5

—

2804 50 90

– – Tellurium

2,1

—

 

– Silicon:

 

 

2804 61 00

– – Containing by weight not less than 99,99 % of silicon

Free

—

2804 69 00

– – Other

5,5

—

2804 70

– Phosphorus:

 

 

2804 70 10

– – Red phosphorus

5,5

—

2804 70 90

– – Other

5,5

—

2804 80 00

– Arsenic

2,1

—

2804 90 00

– Selenium

Free

—

2805

Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury:

 

 

 

– Alkali or alkaline-earth metals:

 

 

2805 11 00

– – Sodium

5

—

2805 12 00

– – Calcium

5,5

—

2805 19

– – Other:

 

 

2805 19 10

– – – Strontium and barium

5,5

—

2805 19 90

– – – Other

4,1

—

2805 30

– Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed:

 

 

2805 30 10

– – Intermixtures or interalloys (70)

5,5

—

 

– – Other:

 

 

 

– – – Of a purity by weight of 95 % or more:

 

 

2805 30 21

– – – – Cerium and lanthanum (70)

2,7

—

2805 30 29

– – – – Praseodymium, neodymium and samarium (70)

2,7

—

2805 30 31

– – – – Gadolinium, terbium and dysprosium (70)

2,7

—

2805 30 39

– – – – Europium, holmium, erbium, thulium, ytterbium, lutetium and yttrium (70)

2,7

—

2805 30 40

– – – – Scandium

2,7

—

2805 30 80

– – – Other

2,7

—

2805 40

– Mercury:

 

 

2805 40 10

– – In flasks of a net content of 34,5 kg (standard weight), of a fob value, per flask, not exceeding € 224

3

—

2805 40 90

– – Other

Free

—

 

 

 

2806

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid:

 

 

2806 10 00

– Hydrogen chloride (hydrochloric acid)

5,5

—

2806 20 00

– Chlorosulphuric acid

5,5

—

2807 00 00

Sulphuric acid; oleum

3

—

2808 00 00

Nitric acid; sulphonitric acids

5,5

—

2809

Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined:

 

 

2809 10 00

– Diphosphorus pentaoxide

5,5

kg P2O5

2809 20 00

– Phosphoric acid and polyphosphoric acids

5,5

kg P2O5

2810 00

Oxides of boron; boric acids:

 

 

2810 00 10

– Diboron trioxide

Free

—

2810 00 90

– Other

3,7

—

2811

Other inorganic acids and other inorganic oxygen compounds of non-metals:

 

 

 

– Other inorganic acids:

 

 

2811 11 00

– – Hydrogen fluoride (hydrofluoric acid)

5,5

—

2811 12 00

– – Hydrogen cyanide (hydrocyanic acid)

5,3

—

2811 19

– – Other:

 

 

2811 19 10

– – – Hydrogen bromide (hydrobromic acid)

Free

—

2811 19 80

– – – Other

5,3

—

 

– Other inorganic oxygen compounds of non-metals:

 

 

2811 21 00

– – Carbon dioxide

5,5

—

2811 22 00

– – Silicon dioxide

4,6

—

2811 29

– – Other:

 

 

2811 29 05

– – – Sulphur dioxide

5,5

—

2811 29 10

– – – Sulphur trioxide (sulphuric anhydride); diarsenic trioxide

4,6

—

2811 29 30

– – – Nitrogen oxides

5

—

2811 29 90

– – – Other

5,3

—

 

 

 

2812

Halides and halide oxides of non-metals:

 

 

 

– Chlorides and chloride oxides:

 

 

2812 11 00

– – Carbonyl dichloride (phosgene)

5,5

—

2812 12 00

– – Phosphorus oxychloride

5,5

—

2812 13 00

– – Phosphorus trichloride

5,5

—

2812 14 00

– – Phosphorus pentachloride

5,5

—

2812 15 00

– – Sulphur monochloride

5,5

—

2812 16 00

– – Sulphur dichloride

5,5

—

2812 17 00

– – Thionyl chloride

5,5

—

2812 19

– – Other:

 

 

2812 19 10

– – – Of phosphorus

5,5

—

2812 19 90

– – – Other

5,5

—

2812 90 00

– Other

5,5

—

2813

Sulphides of non-metals; commercial phosphorus trisulphide:

 

 

2813 10 00

– Carbon disulphide

5,5

—

2813 90

– Other:

 

 

2813 90 10

– – Phosphorus sulphides, commercial phosphorus trisulphide

5,3

—

2813 90 90

– – Other

3,7

—

 

 

 

2814

Ammonia, anhydrous or in aqueous solution:

 

 

2814 10 00

– Anhydrous ammonia

5,5

—

2814 20 00

– Ammonia in aqueous solution

5,5

—

2815

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium:

 

 

 

– Sodium hydroxide (caustic soda):

 

 

2815 11 00

– – Solid

5,5

—

2815 12 00

– – In aqueous solution (soda lye or liquid soda)

5,5

kg NaOH

2815 20 00

– Potassium hydroxide (caustic potash)

5,5

kg KOH

2815 30 00

– Peroxides of sodium or potassium

5,5

—

2816

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium:

 

 

2816 10 00

– Hydroxide and peroxide of magnesium

4,1

—

2816 40 00

– Oxides, hydroxides and peroxides, of strontium or barium

5,5

—

2817 00 00

Zinc oxide; zinc peroxide

5,5

—

2818

Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide:

 

 

2818 10

– Artificial corundum, whether or not chemically defined:

 

 

 

– – With an aluminium oxide content of 98,5 % by weight or more:

 

 

2818 10 11

– – – With less than 50 % of the total weight having a particle size of more than 10 mm

5,2

—

2818 10 19

– – – With 50 % or more of the total weight having a particle size of more than 10 mm

5,2

—

 

– – With an aluminium oxide content of less than 98,5 % by weight:

 

 

2818 10 91

– – – With less than 50 % of the total weight having a particle size of more than 10 mm

5,2

—

2818 10 99

– – – With 50 % or more of the total weight having a particle size of more than 10 mm

5,2

—

2818 20 00

– Aluminium oxide, other than artificial corundum

4

—

2818 30 00

– Aluminium hydroxide

5,5

—

2819

Chromium oxides and hydroxides:

 

 

2819 10 00

– Chromium trioxide

5,5

—

2819 90

– Other:

 

 

2819 90 10

– – Chromium dioxide

3,7

—

2819 90 90

– – Other

5,5

—

2820

Manganese oxides:

 

 

2820 10 00

– Manganese dioxide

5,3

—

2820 90

– Other:

 

 

2820 90 10

– – Manganese oxide containing by weight 77 % or more of manganese

Free

—

2820 90 90

– – Other

5,5

—

2821

Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3:

 

 

2821 10 00

– Iron oxides and hydroxides

4,6

—

2821 20 00

– Earth colours

4,6

—

2822 00 00

Cobalt oxides and hydroxides; commercial cobalt oxides

4,6

—

2823 00 00

Titanium oxides

5,5

—

2824

Lead oxides; red lead and orange lead:

 

 

2824 10 00

– Lead monoxide (litharge, massicot)

5,5

—

2824 90 00

– Other

5,5

—

2825

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides:

 

 

2825 10 00

– Hydrazine and hydroxylamine and their inorganic salts

5,5

—

2825 20 00

– Lithium oxide and hydroxide

5,3

—

2825 30 00

– Vanadium oxides and hydroxides

5,5

—

2825 40 00

– Nickel oxides and hydroxides

Free

—

2825 50 00

– Copper oxides and hydroxides

3,2

—

2825 60 00

– Germanium oxides and zirconium dioxide

5,5

—

2825 70 00

– Molybdenum oxides and hydroxides

5,3

—

2825 80 00

– Antimony oxides

5,5

—

2825 90

– Other:

 

 

 

– – Calcium oxide, hydroxide and peroxide:

 

 

2825 90 11

– – –

Calcium hydroxide of a purity of 98 % or more calculated on the dry weight, in the form of particles of which:

—

not more than 1 % by weight have a particle-size exceeding 75 micrometres and

—

not more than 4 % by weight have a particle-size of less than 1,3 micrometres

Free

—

2825 90 19

– – – Other

4,6

—

2825 90 20

– – Beryllium oxide and hydroxide

5,3

—

2825 90 40

– – Tungsten oxides and hydroxides

4,6

—

2825 90 60

– – Cadmium oxide

Free

—

2825 90 85

– – Other

5,5

—

 

 

 

2826

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts:

 

 

 

– Fluorides:

 

 

2826 12 00

– – Of aluminium

5,3

—

2826 19

– – Other:

 

 

2826 19 10

– – – Of ammonium or of sodium

5,5

—

2826 19 90

– – – Other

5,3

—

2826 30 00

– Sodium hexafluoroaluminate (synthetic cryolite)

5,5

—

2826 90

– Other:

 

 

2826 90 10

– – Dipotassium hexafluorozirconate

5

—

2826 90 80

– – Other

5,5

—

2827

Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides:

 

 

2827 10 00

– Ammonium chloride

5,5

—

2827 20 00

– Calcium chloride

4,6

—

 

– Other chlorides:

 

 

2827 31 00

– – Of magnesium

4,6

—

2827 32 00

– – Of aluminium

5,5

—

2827 35 00

– – Of nickel

5,5

—

2827 39

– – Other:

 

 

2827 39 10

– – – Of tin

4,1

—

2827 39 20

– – – Of iron

2,1

—

2827 39 30

– – – Of cobalt

5,5

—

2827 39 85

– – – Other

5,5

—

 

– Chloride oxides and chloride hydroxides:

 

 

2827 41 00

– – Of copper

3,2

—

2827 49

– – Other:

 

 

2827 49 10

– – – Of lead

3,2

—

2827 49 90

– – – Other

5,3

—

 

– Bromides and bromide oxides:

 

 

2827 51 00

– – Bromides of sodium or of potassium

5,5

—

2827 59 00

– – Other

5,5

—

2827 60 00

– Iodides and iodide oxides

5,5

—

2828

Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites:

 

 

2828 10 00

– Commercial calcium hypochlorite and other calcium hypochlorites

5,5

—

2828 90 00

– Other

5,5

—

2829

Chlorates and perchlorates; bromates and perbromates; iodates and periodates:

 

 

 

– Chlorates:

 

 

2829 11 00

– – Of sodium

5,5

—

2829 19 00

– – Other

5,5

—

2829 90

– Other:

 

 

2829 90 10

– – Perchlorates

4,8

—

2829 90 40

– – Bromates of potassium or of sodium

Free

—

2829 90 80

– – Other

5,5

—

2830

Sulphides; polysulphides, whether or not chemically defined:

 

 

2830 10 00

– Sodium sulphides

5,5

—

2830 90

– Other:

 

 

2830 90 11

– – Sulphides of calcium, of antimony or of iron

4,6

—

2830 90 85

– – Other

5,5

—

2831

Dithionites and sulphoxylates:

 

 

2831 10 00

– Of sodium

5,5

—

2831 90 00

– Other

5,5

—

2832

Sulphites; thiosulphates:

 

 

2832 10 00

– Sodium sulphites

5,5

—

2832 20 00

– Other sulphites

5,5

—

2832 30 00

– Thiosulphates

5,5

—

2833

Sulphates; alums; peroxosulphates (persulphates):

 

 

 

– Sodium sulphates:

 

 

2833 11 00

– – Disodium sulphate

5,5

—

2833 19 00

– – Other

5,5

—

 

– Other sulphates:

 

 

2833 21 00

– – Of magnesium

5,5

—

2833 22 00

– – Of aluminium

5,5

—

2833 24 00

– – Of nickel

5

—

2833 25 00

– – Of copper

3,2

—

2833 27 00

– – Of barium

5,5

—

2833 29

– – Other:

 

 

2833 29 20

– – – Of cadmium; of chromium; of zinc

5,5

—

2833 29 30

– – – Of cobalt; of titanium

5,3

—

2833 29 60

– – – Of lead

4,6

—

2833 29 80

– – – Other

5

—

2833 30 00

– Alums

5,5

—

2833 40 00

– Peroxosulphates (persulphates)

5,5

—

2834

Nitrites; nitrates:

 

 

2834 10 00

– Nitrites

5,5

—

 

– Nitrates:

 

 

2834 21 00

– – Of potassium

5,5

—

2834 29

– – Other:

 

 

2834 29 20

– – – Of barium; of beryllium; of cadmium; of cobalt; of nickel; of lead

5,5

—

2834 29 40

– – – Of copper

4,6

—

2834 29 80

– – – Other

3

—

2835

Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined:

 

 

2835 10 00

– Phosphinates (hypophosphites) and phosphonates (phosphites)

5,5

—

 

– Phosphates:

 

 

2835 22 00

– – Of mono- or disodium

5,5

—

2835 24 00

– – Of potassium

5,5

—

2835 25 00

– – Calcium hydrogenorthophosphate (‘dicalcium phosphate’)

5,5

—

2835 26 00

– – Other phosphates of calcium

5,5

—

2835 29

– – Other:

 

 

2835 29 10

– – – Of triammonium

5,3

—

2835 29 30

– – – Of trisodium

5,5

—

2835 29 90

– – – Other

5,5

—

 

– Polyphosphates:

 

 

2835 31 00

– – Sodium triphosphate (sodium tripolyphosphate)

5,5

—

2835 39 00

– – Other

5,5

—

2836

Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate:

 

 

2836 20 00

– Disodium carbonate

5,5

—

2836 30 00

– Sodium hydrogencarbonate (sodium bicarbonate)

5,5

—

2836 40 00

– Potassium carbonates

5,5

—

2836 50 00

– Calcium carbonate

5

—

2836 60 00

– Barium carbonate

5,5

—

 

– Other:

 

 

2836 91 00

– – Lithium carbonates

5,5

—

2836 92 00

– – Strontium carbonate

5,5

—

2836 99

– – Other:

 

 

 

– – – Carbonates:

 

 

2836 99 11

– – – – Of magnesium; of copper

3,7

—

2836 99 17

– – – – Other

5,5

—

2836 99 90

– – – Peroxocarbonates (percarbonates)

5,5

—

2837

Cyanides, cyanide oxides and complex cyanides:

 

 

 

– Cyanides and cyanide oxides:

 

 

2837 11 00

– – Of sodium

5,5

—

2837 19 00

– – Other

5,5

—

2837 20 00

– Complex cyanides

5,5

—

[2838 ]

 

 

 

2839

Silicates; commercial alkali metal silicates:

 

 

 

– Of sodium:

 

 

2839 11 00

– – Sodium metasilicates

5

—

2839 19 00

– – Other

5

—

2839 90 00

– Other

5

—

2840

Borates; peroxoborates (perborates):

 

 

 

– Disodium tetraborate (refined borax):

 

 

2840 11 00

– – Anhydrous

Free

—

2840 19

– – Other:

 

 

2840 19 10

– – – Disodium tetraborate pentahydrate

Free

—

2840 19 90

– – – Other

5,3

—

2840 20

– Other borates:

 

 

2840 20 10

– – Borates of sodium, anhydrous

Free

—

2840 20 90

– – Other

5,3

—

2840 30 00

– Peroxoborates (perborates)

5,5

—

2841

Salts of oxometallic or peroxometallic acids:

 

 

2841 30 00

– Sodium dichromate

5,5

—

2841 50 00

– Other chromates and dichromates; peroxochromates

5,5

—

 

– Manganites, manganates and permanganates:

 

 

2841 61 00

– – Potassium permanganate

5,5

—

2841 69 00

– – Other

5,5

—

2841 70 00

– Molybdates

5,5

—

2841 80 00

– Tungstates (wolframates)

5,5

—

2841 90

– Other:

 

 

2841 90 30

– – Zincates and vanadates

4,6

—

2841 90 85

– – Other

5,5

—

2842

Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides:

 

 

2842 10 00

– Double or complex silicates, including aluminosilicates whether or not chemically defined

5,5

—

2842 90

– Other:

 

 

2842 90 10

– – Salts, double salts or complex salts of selenium or tellurium acids

5,3

—

2842 90 80

– – Other

5,5

—

 

 

 

2843

Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals:

 

 

2843 10

– Colloidal precious metals:

 

 

2843 10 10

– – Silver

5,3

—

2843 10 90

– – Other

3,7

—

 

– Silver compounds:

 

 

2843 21 00

– – Silver nitrate

5,5

—

2843 29 00

– – Other

5,5

—

2843 30 00

– Gold compounds

3

g

2843 90

– Other compounds; amalgams:

 

 

2843 90 10

– – Amalgams

5,3

—

2843 90 90

– – Other

3

g

2844

Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products:

 

 

2844 10

– Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds:

 

 

 

– – Natural uranium:

 

 

2844 10 10

– – – Crude; waste and scrap (Euratom)

Free

kg U

2844 10 30

– – – Worked (Euratom)

Free

kg U

2844 10 50

– – Ferro-uranium

Free

kg U

2844 10 90

– – Other (Euratom)

Free

kg U

2844 20

– Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products:

 

 

 

– – Uranium enriched in U 235 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235 or compounds of these products:

 

 

2844 20 25

– – – Ferro-uranium

Free

gi F/S

2844 20 35

– – – Other (Euratom)

Free

gi F/S

 

– – Plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing plutonium or compounds of these products:

 

 

 

– – – Mixtures of uranium and plutonium:

 

 

2844 20 51

– – – – Ferro-uranium

Free

gi F/S

2844 20 59

– – – – Other (Euratom)

Free

gi F/S

2844 20 99

– – – Other

Free

gi F/S

2844 30

– Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products:

 

 

 

– – Uranium depleted in U 235; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235 or compounds of this product:

 

 

2844 30 11

– – – Cermets

5,5

—

2844 30 19

– – – Other

2,9

—

 

– – Thorium; alloys, dispersions (including cermets), ceramic products and mixtures containing thorium or compounds of this product:

 

 

2844 30 51

– – – Cermets

5,5

—

 

– – – Other:

 

 

2844 30 55

– – – – Crude, waste and scrap (Euratom)

Free

—

 

– – – – Worked:

 

 

2844 30 61

– – – – – Bars, rods, angles, shapes and sections, sheets and strips (Euratom)

Free

—

2844 30 69

– – – – – Other (Euratom)

1,5 (42)

—

 

– – Compounds of uranium depleted in U 235 or of thorium, whether or not mixed together:

 

 

2844 30 91

– – – Of thorium or of uranium depleted in U 235, whether or not mixed together (Euratom), other than thorium salts

Free

—

2844 30 99

– – – Other

Free

—

 

– Radioactive elements and isotopes and compounds other than those of subheading 2844 10 , 2844 20 or 2844 30 ; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues:

 

 

2844 41

– – Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing tritium or its compounds:

 

 

2844 41 10

– – – Artificial radioactive isotope (Euratom); compounds of artificial radioactive isotope (Euratom)

Free

—

2844 41 90

– – – Other

Free

—

2844 42

– – Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compounds:

 

 

2844 42 10

– – – Artificial radioactive isotopes (Euratom); compounds of artificial radioactive isotopes (Euratom)

Free

—

2844 42 90

– – – Other

Free

—

2844 43

– – Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds:

 

 

2844 43 10

– – – Uranium-233 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium-233 or its compounds

Free

—

2844 43 20

– – – Artificial radioactive isotopes (Euratom); compounds of artificial radioactive isotopes (Euratom)

Free

—

2844 43 80

– – – Other

Free

—

2844 44 00

– – Radioactive residues

Free

—

2844 50 00

– Spent (irradiated) fuel elements (cartridges) of nuclear reactors (Euratom)

Free

gi F/S

2845

Isotopes other than those of heading 2844 ; compounds, inorganic or organic, of such isotopes, whether or not chemically defined:

 

 

2845 10 00

– Heavy water (deuterium oxide) (Euratom)

5,5

—

2845 20 00

– Boron enriched in boron-10 and its compounds

5,5

—

2845 30 00

– Lithium enriched in lithium-6 and its compounds

5,5

—

2845 40 00

– Helium-3

5,5

—

2845 90

– Other:

 

 

2845 90 10

– – Deuterium and compounds thereof; hydrogen and compounds thereof, enriched in deuterium; mixtures and solutions containing these products (Euratom)

5,5

—

2845 90 90

– – Other

5,5

—

2846

Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals:

 

 

2846 10 00

– Cerium compounds

3,2

—

2846 90

– Other:

 

 

2846 90 30

– – Scandium compounds

3,2

—

2846 90 40

– – Lanthanum compounds

3,2

—

2846 90 50

– – Compounds of praseodymium, neodymium or samarium (70)

3,2

—

2846 90 60

– – Compounds of gadolinium, terbium or dysprosium (70)

3,2

—

2846 90 70

– – Compounds of europium, holmium, erbium, thulium, ytterbium, lutetium or yttrium (70)

3,2

—

2846 90 90

– – Compounds of mixtures of metals

3,2

—

2847 00 00

Hydrogen peroxide, whether or not solidified with urea

5,5

kg H2O2

[2848 ]

 

 

 

2849

Carbides, whether or not chemically defined:

 

 

2849 10 00

– Of calcium

5,5

—

2849 20 00

– Of silicon

5,5

—

2849 90

– Other:

 

 

2849 90 10

– – Of boron

4,1

—

2849 90 30

– – Of tungsten

5,5

—

2849 90 50

– – Of aluminium; of chromium; of molybdenum; of vanadium; of tantalum; of titanium

5,5

—

2849 90 90

– – Other

5,3

—

2850 00

Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849 :

 

 

2850 00 20

– Hydrides; nitrides

4,6

—

2850 00 60

– Azides; silicides

5,5

—

2850 00 90

– Borides

5,3

—

[2851 ]

 

 

 

2852

Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams:

 

 

2852 10 00

– Chemically defined

5,5

—

2852 90 00

– Other

5,5

—

2853

Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals:

 

 

2853 10 00

– Cyanogen chloride (chlorcyan)

5,5

—

2853 90

– Other:

 

 

2853 90 10

– – Distilled or conductivity water and water of similar purity

2,7

—

2853 90 30

– – Liquid air (whether or not rare gases have been removed); compressed air

4,1

—

2853 90 90

– – Other

5,5

—

CHAPTER 29

ORGANIC CHEMICALS

Notes

1.

 Except where the context otherwise requires, the headings of this chapter apply only to:

(a)

separate chemically defined organic compounds, whether or not containing impurities;

(b)

mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c)

the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940 , or the products of heading 2941 , whether or not chemically defined;

(d)

the products mentioned in (a), (b) or (c) above dissolved in water;

(e)

the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for a specific use rather than for general use;

(f)

the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(g)

the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance or an emetic added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

(h)

the following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotizable amines and their salts.

2.

 This chapter does not cover:

(a)

goods of heading 1504 or crude glycerol of heading 1520 ;

(b)

ethyl alcohol (heading 2207 or 2208 );

(c)

methane or propane (heading 2711 );

(d)

the compounds of carbon mentioned in note 2 to Chapter 28;

(e)

immunological products of heading 3002 ;

(f)

urea (heading 3102 or 3105 );

(g)

colouring matter of vegetable or animal origin (heading 3203 ), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204 ) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212 );

(h)

enzymes (heading 3507 );

(ij)

metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 3606 );

(k)

products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813 ; ink removers put up in packings for retail sale, of heading 3824 ; or

(l)

optical elements, for example, of ethylenediamine tartrate (heading 9001 ).

3.

 Goods which could be included in two or more of the headings of this chapter are to be classified in that one of those headings which occurs last in numerical order.

4.

 In headings 2904 to 2906 , 2908 to 2911 and 2913 to 2920 , any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as ‘nitrogen-functions’ for the purposes of heading 2929 .

For the purposes of headings 2911 , 2912 , 2914 , 2918 and 2922 , ‘oxygen function’, the characteristic organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions referred to in headings 2905 to 2920 .

5.

(A)

The esters of acid-function organic compounds of sub-chapters I to VII with organic compounds of these sub-chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-chapters.

(B)

Esters of ethyl alcohol with acid-function organic compounds of sub-chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

(C)

Subject to note 1 to Section VI and note 2 to Chapter 28:

(1)

inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading 2942 , are to be classified in the heading appropriate to the organic compound;

(2)

salts formed between organic compounds of sub-chapters I to X or heading 2942 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the chapter; and

(3)

coordination compounds, other than products classifiable in sub-chapter XI or heading 2941 , are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by ‘cleaving’ of all metal bonds, other than metal-carbon bonds.

(D)

Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 2905 ).

(E)

Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

6.

 The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.

Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

7.

 Headings 2932 , 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

8.

 For the purposes of heading 2937 :

(a)

the term ‘hormones’ includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);

(b)

the expression ‘used primarily as hormones’ applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

Subheading notes

1.

 Within any one heading of this chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds), provided that they are not more specifically covered by any other subheading and that there is no residual subheading named ‘Other’ in the series of subheadings concerned.

2.

 Note 3 to Chapter 29 does not apply to the subheadings of this chapter.

CN code

Description

Conventional rate of duty (%)

Supplementary unit

1

2

3

4

 

 

 

2901

Acyclic hydrocarbons:

 

 

2901 10 00

– Saturated

Free

—

 

– Unsaturated:

 

 

2901 21 00

– – Ethylene

Free

—

2901 22 00

– – Propene (propylene)

Free

—

2901 23 00

– – Butene (butylene) and isomers thereof

Free

—

2901 24 00

– – Buta-1,3-diene and isoprene

Free

—

2901 29 00

– – Other

Free

—

2902

Cyclic hydrocarbons:

 

 

 

– Cyclanes, cyclenes and cycloterpenes:

 

 

2902 11 00

– – Cyclohexane

Free

—

2902 19 00

– – Other

Free

—

2902 20 00

– Benzene

Free

—

2902 30 00

– Toluene

Free

—

 

– Xylenes:

 

 

2902 41 00

– – o-Xylene

Free

—

2902 42 00

– – m-Xylene

Free

—

2902 43 00

– – p-Xylene

Free

—

2902 44 00

– – Mixed xylene isomers

Free

—

2902 50 00

– Styrene

Free

—

2902 60 00

– Ethylbenzene

Free

—

2902 70 00

– Cumene

Free

—

2902 90 00

– Other

Free

—

2903

Halogenated derivatives of hydrocarbons:

 

 

 

– Saturated chlorinated derivatives of acyclic hydrocarbons:

 

 

2903 11 00

– – Chloromethane (methyl chloride) and chloroethane (ethyl chloride)

5,5

—

2903 12 00

– – Dichloromethane (methylene chloride)

5,5

—

2903 13 00

– – Chloroform (trichloromethane)

5,5

—

2903 14 00

– – Carbon tetrachloride

5,5

—

2903 15 00

– – Ethylene dichloride (ISO) (1,2-dichloroethane)

5,5

—

2903 19 00

– – Other

5,5

—

 

– Unsaturated chlorinated derivatives of acyclic hydrocarbons:

 

 

2903 21 00

– – Vinyl chloride (chloroethylene)

5,5

—

2903 22 00

– – Trichloroethylene

5,5

—

2903 23 00

– – Tetrachloroethylene (perchloroethylene)

5,5

—

2903 29 00

– – Other

5,5

—

 

– Saturated fluorinated derivatives of acyclic hydrocarbons:

 

 

2903 41 00

– – Trifluoromethane (HFC-23)

5,5

— (196)

2903 42 00

– – Difluoromethane (HFC-32)

5,5

— (196)

2903 43 00

– – Fluoromethane (HFC-41), 1,2-difluoroethane (HFC-152) and 1,1-difluoroethane (HFC-152a) (70)

5,5

—

2903 44 00

– – Pentafluoroethane (HFC-125), 1,1,1-trifluoroethane (HFC-143a) and 1,1,2-trifluoroethane (HFC-143) (70)

5,5

—

2903 45 00

– – 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134) (70)

5,5

—

2903 46 00

– – 1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 1,1,1,2,2,3-hexafluoropropane (HFC-236cb), 1,1,1,2,3,3-hexafluoropropane (HFC-236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa) (70)

5,5

—

2903 47 00

– – 1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 1,1,2,2,3-pentafluoropropane (HFC-245ca) (70)

5,5

—

2903 48 00

– – 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee) (70)

5,5

—

2903 49

– – Other:

 

 

2903 49 10

– – – Other pentafluoropropanes, hexafluoropropanes and heptafluoropropanes

5,5

—

2903 49 30

– – – Perfluorinated derivatives

5,5

—

2903 49 90

– – – Other (70)

5,5

—

 

– Unsaturated fluorinated derivatives of acyclic hydrocarbons:

 

 

2903 51 00

– – 2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3-tetrafluoropropene (HFO-1234ze) and (Z)-1,1,1,4,4,4-hexafluoro-2-butene (HFO-1336mzz)

5,5

—

2903 59 00

– – Other

5,5

—

 

– Brominated or iodinated derivatives of acyclic hydrocarbons:

 

 

2903 61 00

– – Methyl bromide (bromomethane)

5,5

—

2903 62 00

– – Ethylene dibromide (ISO) (1,2-dibromoethane)

5,5

—

2903 69

– – Other:

 

 

 

– – – Bromides:

 

 

2903 69 11

– – – – Dibromomethane

Free

—

2903 69 19

– – – – Other

5,5

—

2903 69 80

– – – Iodides

5,5

—

 

– Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:

 

 

2903 71 00

– – Chlorodifluoromethane (HCFC-22)

5,5

—

2903 72 00

– – Dichlorotrifluoroethanes (HCFC-123)

5,5

—

2903 73 00

– – Dichlorofluoroethanes (HCFC-141, 141b)

5,5

—

2903 74 00

– – Chlorodifluoroethanes (HCFC-142, 142b)

5,5

—

2903 75 00

– – Dichloropentafluoropropanes (HCFC-225, 225ca, 225cb)

5,5

—

2903 76

– – Bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) and dibromotetrafluoroethanes (Halon-2402):

 

 

2903 76 10

– – – Bromochlorodifluoromethane (Halon-1211)

5,5

—

2903 76 20

– – – Bromotrifluoromethane (Halon-1301)

5,5

—

2903 76 90

– – – Dibromotetrafluoroethanes (Halon-2402)

5,5

—

2903 77

– – Other, perhalogenated only with fluorine and chlorine:

 

 

2903 77 60

– – – Trichlorofluoromethane, dichlorodifluoromethane, trichlorotrifluoroethanes, dichlorotetrafluoroethanes and chloropentafluoroethane

5,5

—

2903 77 90

– – – Other

5,5

—

2903 78 00

– – Other perhalogenated derivatives

5,5

—

2903 79

– – Other:

 

 

2903 79 30

– – – Halogenated only with bromine and chlorine, fluorine and chlorine or with fluorine and bromine

5,5

—

2903 79 80

– – – Other

5,5

—

 

– Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:

 

 

2903 81 00

– – 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)

5,5

—

2903 82 00

– – Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)

5,5

—

2903 83 00

– – Mirex (ISO)

5,5

—

2903 89

– – Other:

 

 

2903 89 10

– – – 1,2-Dibromo-4-(1,2-dibromoethyl)cyclohexane; tetrabromocyclooctanes

Free

—

2903 89 20

– – – Hexabromocyclododecanes (HBCDs)

5,5

—

2903 89 70

– – – Other

5,5

—

 

– Halogenated derivatives of aromatic hydrocarbons:

 

 

2903 91 00

– – Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene

5,5

—

2903 92 00

– – Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro–2,2-bis(p-chlorophenyl)ethane)

5,5

—

2903 93 00

– – Pentachlorobenzene (ISO)

5,5

—

2903 94 00

– – Hexabromobiphenyls

5,5

—

2903 99

– – Other:

 

 

2903 99 10

– – – 2,3,4,5,6-Pentabromoethylbenzene

Free

—

2903 99 80

– – – Other

5,5

—

2904

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated:

 

 

2904 10 00

– Derivatives containing only sulpho groups, their salts and ethyl esters

5,5

—

2904 20 00

– Derivatives containing only nitro or only nitroso groups

5,5

—

 

– Perfluorooctane sulphonic acid, its salts and perfluorooctane sulphonyl fluoride:

 

 

2904 31 00

– – Perfluorooctane sulphonic acid

5,5

—

2904 32 00

– – Ammonium perfluorooctane sulphonate

5,5

—

2904 33 00

– – Lithium perfluorooctane sulphonate

5,5

—

2904 34 00

– – Potassium perfluorooctane sulphonate

5,5

—

2904 35 00

– – Other salts of perfluorooctane sulphonic acid

5,5

—

2904 36 00

– – Perfluorooctane sulphonyl fluoride

5,5

—

 

– Other:

 

 

2904 91 00

– – Trichloronitromethane (chloropicrin)

5,5

—

2904 99 00

– – Other

5,5

—

 

 

 

2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

 

– Saturated monohydric alcohols:

 

 

2905 11 00

– – Methanol (methyl alcohol)

5,5

—

2905 12 00

– – Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)

5,5

—

2905 13 00

– – Butan-1-ol (n-butyl alcohol)

5,5

—

2905 14

– – Other butanols:

 

 

2905 14 10

– – – 2-Methylpropan-2-ol (tert-butyl alcohol)

4,6

—

2905 14 90

– – – Other

5,5

—

2905 16

– – Octanol (octyl alcohol) and isomers thereof:

 

 

2905 16 20

– – – Octan-2-ol

Free

—

2905 16 85

– – – Other

5,5

—

2905 17 00

– – Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)

5,5

—

2905 19 00

– – Other

5,5

—

 

– Unsaturated monohydric alcohols:

 

 

2905 22 00

– – Acyclic terpene alcohols

5,5

—

2905 29

– – Other:

 

 

2905 29 10

– – – Allyl alcohol

5,5

—

2905 29 90

– – – Other

5,5

—

 

– Diols:

 

 

2905 31 00

– – Ethylene glycol (ethanediol)

5,5

—

2905 32 00

– – Propylene glycol (propane-1,2-diol)

5,5

—

2905 39

– – Other:

 

 

2905 39 20

– – – Butane-1,3-diol

Free

—

 

– – – Butane-1,4-diol:

 

 

2905 39 26

– – – – Butane-1,4-diol or tetramethylene glycol (1,4-butanediol) having a bio-based (188) carbon content of 100 % by mass

5,5

—

2905 39 28

– – – – Other

5,5

—

2905 39 30

– – – 2,4,7,9-Tetramethyldec-5-yne-4,7-diol

Free

—

2905 39 95

– – – Other

5,5

—

 

– Other polyhydric alcohols:

 

 

2905 41 00

– – 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)

5,5

—

2905 42 00

– – Pentaerythritol

5,5

—

2905 43 00

– – Mannitol

9,6 + 125,8 €/100 kg/net

—

2905 44

– – D-glucitol (sorbitol):

 

 

 

– – – In aqueous solution:

 

 

2905 44 11

– – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

7,7 + 16,1 €/100 kg/net

—

2905 44 19

– – – – Other

9,6 + 37,8 €/100 kg/net (104)

—

 

– – – Other:

 

 

2905 44 91

– – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

7,7 + 23 €/100 kg/net

—

2905 44 99

– – – – Other

9,6 + 53,7 €/100 kg/net (104)

—

2905 45 00

– – Glycerol

3,8

—

2905 49 00

– – Other

5,5

—

 

– Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:

 

 

2905 51 00

– – Ethchlorvynol (INN)

Free

—

2905 59

– – Other:

 

 

2905 59 91

– – – 2,2-Bis(bromomethyl)propanediol

Free

—

2905 59 98

– – – Other

5,5

—

2906

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

 

– Cyclanic, cyclenic or cycloterpenic:

 

 

2906 11 00

– – Menthol

5,5

—

2906 12 00

– – Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols

5,5

—

2906 13

– – Sterols and inositols:

 

 

2906 13 10

– – – Sterols

5,5

—

2906 13 90

– – – Inositols

Free

—

2906 19 00

– – Other

5,5

—

 

– Aromatic:

 

 

2906 21 00

– – Benzyl alcohol

5,5

—

2906 29 00

– – Other

5,5

—

 

 

 

2907

Phenols; phenol-alcohols:

 

 

 

– Monophenols:

 

 

2907 11 00

– – Phenol (hydroxybenzene) and its salts

3

—

2907 12 00

– – Cresols and their salts

2,1

—

2907 13 00

– – Octylphenol, nonylphenol and their isomers; salts thereof

5,5

—

2907 15

– – Naphthols and their salts:

 

 

2907 15 10

– – – 1-Naphthol

Free

—

2907 15 90

– – – Other

5,5

—

2907 19

– – Other:

 

 

2907 19 10

– – – Xylenols and their salts

2,1

—

2907 19 90

– – – Other

5,5

—

 

– Polyphenols; phenol-alcohols:

 

 

2907 21 00

– – Resorcinol and its salts

5,5

—

2907 22 00

– – Hydroquinone (quinol) and its salts

5,5

—

2907 23 00

– – 4,4′-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts

5,5

—

2907 29 00

– – Other

5,5

—

2908

Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols:

 

 

 

– Derivatives containing only halogen substituents and their salts:

 

 

2908 11 00

– – Pentachlorophenol (ISO)

5,5

—

2908 19 00

– – Other

5,5

—

 

– Other:

 

 

2908 91 00

– – Dinoseb (ISO) and its salts

5,5

—

2908 92 00

– – 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts

5,5

—

2908 99 00

– – Other

5,5

—

 

 

 

2909

Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

 

– Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

2909 11 00

– – Diethyl ether

5,5

—

2909 19

– – Other:

 

 

2909 19 10

– – – Tert-butyl ethyl ether (ethyl-tertio-butyl-ether, ETBE)

5,5

—

2909 19 90

– – – Other

5,5

—

2909 20 00

– Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

5,5

—

2909 30

– Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

2909 30 10

– – Diphenyl ether

Free

—

 

– – Derivatives halogenated only with bromine:

 

 

2909 30 31

– – – Pentabromodiphenyl ether; 1,2,4,5-tetrabromo-3,6-bis(pentabromophenoxy)benzene

Free

—

2909 30 35

– – – 1,2-Bis(2,4,6-tribromophenoxy)ethane, for the manufacture of acrylonitrile-butadiene-styrene (ABS) (31)

Free

—

2909 30 38

– – – Other

5,5

—

2909 30 90

– – Other

5,5

—

 

– Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

2909 41 00

– – 2,2′-Oxydiethanol (diethylene glycol, digol)

5,5

—

2909 43 00

– – Monobutyl ethers of ethylene glycol or of diethylene glycol

5,5

—

2909 44 00

– – Other monoalkylethers of ethylene glycol or of diethylene glycol

5,5

—

2909 49

– – Other:

 

 

2909 49 11

– – – 2-(2-Chloroethoxy)ethanol

Free

—

2909 49 80

– – – Other

5,5

—

2909 50 00

– Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives

5,5

—

2909 60

– Alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

2909 60 10

– – Acetals and hemiacetals peroxides

5

—

2909 60 90

– – Other

5,5

—

2910

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

2910 10 00

– Oxirane (ethylene oxide)

5,5

—

2910 20 00

– Methyloxirane (propylene oxide)

5,5

—

2910 30 00

– 1-Chloro-2,3-epoxypropane (epichlorohydrin)

5,5

—

2910 40 00

– Dieldrin (ISO, INN)

5,5

—

2910 50 00

– Endrin (ISO)

5,5

—

2910 90 00

– Other

5,5

—

2911 00 00

Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

5

—

 

 

 

2912

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde:

 

 

 

– Acyclic aldehydes without other oxygen function:

 

 

2912 11 00

– – Methanal (formaldehyde)

5,5

—

2912 12 00

– – Ethanal (acetaldehyde)

5,5

—

2912 19 00

– – Other

5,5

—

 

– Cyclic aldehydes without other oxygen function:

 

 

2912 21 00

– – Benzaldehyde

5,5

—

2912 29 00

– – Other

5,5

—

 

– Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function:

 

 

2912 41 00

– – Vanillin (4-hydroxy-3-methoxybenzaldehyde)

5,5

—

2912 42 00

– – Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)

5,5

—

2912 49 00

– – Other

5,5