Commission Implementing Regulation (EU) No 927/2012Show full title

SECTION I U.K. LIVE ANIMALS; ANIMAL PRODUCTS

Notes U.K.

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. U.K.

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. U.K.

CHAPTER 1 U.K. LIVE ANIMALS

Note U.K.

1. This chapter covers all live animals, except: U.K.

(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
0101	Live horses, asses, mules and hinnies
Horses
01012100	Pure-bred breeding animals(2)	Free	p/st
010129	Other
01012910	For slaughter(3)	Free	p/st
01012990	Other	11,5	p/st
01013000	Asses	7,7	p/st
01019000	Other	10,9	p/st
0102	Live bovine animals
Cattle
010221	Pure-bred breeding animals(4)
01022110	Heifers (female bovines that have never calved)	Free	p/st
01022130	Cows	Free	p/st
01022190	Other	Free	p/st
010229	Other
01022905	Of the sub-genus Bibos or of the sub-genus Poephagus	Free	p/st
Other
01022910	Of a weight not exceeding 80 kg	10,2 + 93,1 €/100 kg/net(1)	p/st
Of a weight exceeding 80 kg but not exceeding 160 kg
01022921	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
01022929	Other	10,2 + 93,1 €/100 kg/net(1)	p/st
Of a weight exceeding 160 kg but not exceeding 300 kg
01022941	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
01022949	Other	10,2 + 93,1 €/100 kg/net(1)	p/st
Of a weight exceeding 300 kg
Heifers (female bovines that have never calved)
01022951	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
01022959	Other	10,2 + 93,1 €/100 kg/net(1)	p/st
Cows
01022961	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
01022969	Other	10,2 + 93,1 €/100 kg/net(1)	p/st
Other
01022991	For slaughter	10,2 + 93,1 €/100 kg/net	p/st
01022999	Other	10,2 + 93,1 €/100 kg/net(1)	p/st
Buffalo
01023100	Pure-bred breeding animals(4)	Free	p/st
010239	Other
01023910	Domestic species	10,2 + 93,1 €/100 kg/net(1)	p/st
01023990	Other	Free	p/st
010290	Other
01029020	Pure-bred breeding animals(4)	Free	p/st
Other
01029091	Domestic species	10,2 + 93,1 €/100 kg/net(1)	p/st
01029099	Other	Free	p/st
0103	Live swine
01031000	Pure-bred breeding animals(5)	Free	p/st
Other
010391	Weighing less than 50 kg
01039110	Domestic species	41,2 €/100 kg/net	p/st
01039190	Other	Free	p/st
010392	Weighing 50 kg or more
Domestic species
01039211	Sows having farrowed at least once, of a weight of not less than 160 kg	35,1 €/100 kg/net	p/st
01039219	Other	41,2 €/100 kg/net	p/st
01039290	Other	Free	p/st
0104	Live sheep and goats
010410	Sheep
01041010	Pure-bred breeding animals(6)	Free	p/st
Other
01041030	Lambs (up to a year old)	80,5 €/100 kg/net(1)	p/st
01041080	Other	80,5 €/100 kg/net(1)	p/st
010420	Goats
01042010	Pure-bred breeding animals(6)	3,2	p/st
01042090	Other	80,5 €/100 kg/net(1)	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
010511	Fowls of the species Gallus domesticus
Grandparent and parent female chicks
01051111	Laying stocks	52 €/1 000 p/st	p/st
01051119	Other	52 €/1 000 p/st	p/st
Other
01051191	Laying stocks	52 €/1 000 p/st	p/st
01051199	Other	52 €/1 000 p/st	p/st
01051200	Turkeys	152 €/1 000 p/st	p/st
01051300	Ducks	52 €/1 000 p/st	p/st
01051400	Geese	152 €/1 000 p/st	p/st
01051500	Guinea fowls	52 €/1 000 p/st	p/st
Other
01059400	Fowls of the species Gallus domesticus	20,9 €/100 kg/net	p/st
010599	Other
01059910	Ducks	32,3 €/100 kg/net	p/st
01059920	Geese	31,6 €/100 kg/net	p/st
01059930	Turkeys	23,8 €/100 kg/net	p/st
01059950	Guinea fowls	34,5 €/100 kg/net	p/st
0106	Other live animals
Mammals
01061100	Primates	Free	p/st
01061200	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
01061300	Camels and other camelids (Camelidae)	Free	p/st
010614	Rabbits and hares
01061410	Domestic rabbits	3,8	p/st
01061490	Other	Free	—
01061900	Other	Free	—
01062000	Reptiles (including snakes and turtles)	Free	p/st
Birds
01063100	Birds of prey	Free	p/st
01063200	Psittaciformes (including parrots, parakeets, macaws and cockatoos)	Free	p/st
01063300	Ostriches; emus (Dromaius novaehollandiae)	Free	p/st
010639	Other
01063910	Pigeons	6,4	p/st
01063980	Other	Free	—
Insects
01064100	Bees	Free	—
01064900	Other	Free	—
01069000	Other	Free	—

CHAPTER 2 U.K. MEAT AND EDIBLE MEAT OFFAL

Note U.K.

1. This chapter does not cover: U.K.

(a)

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

(b)

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

(c)

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

Additional notes U.K.

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: U.K.

(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: U.K.

(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. U.K.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
0201	Meat of bovine animals, fresh or chilled
02011000	Carcases and half-carcases	12,8 + 176,8 €/100 kg/net(1)	—
020120	Other cuts with bone in
02012020	‘Compensated’ quarters	12,8 + 176,8 €/100 kg/net(1)	—
02012030	Unseparated or separated forequarters	12,8 + 141,4 €/100 kg/net(1)	—
02012050	Unseparated or separated hindquarters	12,8 + 212,2 €/100 kg/net(1)	—
02012090	Other	12,8 + 265,2 €/100 kg/net(1)	—
02013000	Boneless	12,8 + 303,4 €/100 kg/net(1)	—
0202	Meat of bovine animals, frozen
02021000	Carcases and half-carcases	12,8 + 176,8 €/100 kg/net(1)	—
020220	Other cuts with bone in
02022010	‘Compensated’ quarters	12,8 + 176,8 €/100 kg/net(1)	—
02022030	Unseparated or separated forequarters	12,8 + 141,4 €/100 kg/net(1)	—
02022050	Unseparated or separated hindquarters	12,8 + 221,1 €/100 kg/net(1)	—
02022090	Other	12,8 + 265,3 €/100 kg/net(1)	—
020230	Boneless
02023010	Forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; ‘compensated’ quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece	12,8 + 221,1 €/100 kg/net(1)	—
02023050	Crop, chuck-and-blade and brisket cuts(7)	12,8 + 221,1 €/100 kg/net(1)	—
02023090	Other	12,8 + 304,1 €/100 kg/net(1)	—
0203	Meat of swine, fresh, chilled or frozen
Fresh or chilled
020311	Carcases and half-carcases
02031110	Of domestic swine	53,6 €/100 kg/net(1)	—
02031190	Other	Free	—
020312	Hams, shoulders and cuts thereof, with bone in
Of domestic swine
02031211	Hams and cuts thereof	77,8 €/100 kg/net(1)	—
02031219	Shoulders and cuts thereof	60,1 €/100 kg/net(1)	—
02031290	Other	Free	—
020319	Other
Of domestic swine
02031911	Fore-ends and cuts thereof	60,1 €/100 kg/net(1)	—
02031913	Loins and cuts thereof, with bone in	86,9 €/100 kg/net(1)	—
02031915	Bellies (streaky) and cuts thereof	46,7 €/100 kg/net(1)	—
Other
02031955	Boneless	86,9 €/100 kg/net(1)	—
02031959	Other	86,9 €/100 kg/net(1)	—
02031990	Other	Free	—
Frozen
020321	Carcases and half-carcases
02032110	Of domestic swine	53,6 €/100 kg/net(1)	—
02032190	Other	Free	—
020322	Hams, shoulders and cuts thereof, with bone in
Of domestic swine
02032211	Hams and cuts thereof	77,8 €/100 kg/net(1)	—
02032219	Shoulders and cuts thereof	60,1 €/100 kg/net(1)	—
02032290	Other	Free	—
020329	Other
Of domestic swine
02032911	Fore-ends and cuts thereof	60,1 €/100 kg/net(1)	—
02032913	Loins and cuts thereof, with bone in	86,9 €/100 kg/net(1)	—
02032915	Bellies (streaky) and cuts thereof	46,7 €/100 kg/net(1)	—
Other
02032955	Boneless	86,9 €/100 kg/net(1)	—
02032959	Other	86,9 €/100 kg/net(1)	—
02032990	Other	Free	—
0204	Meat of sheep or goats, fresh, chilled or frozen
02041000	Carcases and half-carcases of lamb, fresh or chilled	12,8 + 171,3 €/100 kg/net(1)	—
Other meat of sheep, fresh or chilled
02042100	Carcases and half-carcases	12,8 + 171,3 €/100 kg/net(1)	—
020422	Other cuts with bone in
02042210	Short forequarters	12,8 + 119,9 €/100 kg/net(1)	—
02042230	Chines and/or best ends	12,8 + 188,5 €/100 kg/net(1)	—
02042250	Legs	12,8 + 222,7 €/100 kg/net(1)	—
02042290	Other	12,8 + 222,7 €/100 kg/net(1)	—
02042300	Boneless	12,8 + 311,8 €/100 kg/net(1)	—
02043000	Carcases and half-carcases of lamb, frozen	12,8 + 128,8 €/100 kg/net(1)	—
Other meat of sheep, frozen
02044100	Carcases and half-carcases	12,8 + 128,8 €/100 kg/net(1)	—
020442	Other cuts with bone in
02044210	Short forequarters	12,8 + 90,2 €/100 kg/net(1)	—
02044230	Chines and/or best ends	12,8 + 141,7 €/100 kg/net(1)	—
02044250	Legs	12,8 + 167,5 €/100 kg/net(1)	—
02044290	Other	12,8 + 167,5 €/100 kg/net(1)	—
020443	Boneless
02044310	Of lamb	12,8 + 234,5 €/100 kg/net(1)	—
02044390	Other	12,8 + 234,5 €/100 kg/net(1)	—
020450	Meat of goats
Fresh or chilled
02045011	Carcases and half-carcases	12,8 + 171,3 €/100 kg/net(1)	—
02045013	Short forequarters	12,8 + 119,9 €/100 kg/net(1)	—
02045015	Chines and/or best ends	12,8 + 188,5 €/100 kg/net(1)	—
02045019	Legs	12,8 + 222,7 €/100 kg/net(1)	—
Other
02045031	Cuts with bone in	12,8 + 222,7 €/100 kg/net(1)	—
02045039	Boneless cuts	12,8 + 311,8 €/100 kg/net(1)	—
Frozen
02045051	Carcases and half-carcases	12,8 + 128,8 €/100 kg/net(1)	—
02045053	Short forequarters	12,8 + 90,2 €/100 kg/net(1)	—
02045055	Chines and/or best ends	12,8 + 141,7 €/100 kg/net(1)	—
02045059	Legs	12,8 + 167,5 €/100 kg/net(1)	—
Other
02045071	Cuts with bone in	12,8 + 167,5 €/100 kg/net(1)	—
02045079	Boneless cuts	12,8 + 234,5 €/100 kg/net(1)	—
020500	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
02050020	Fresh or chilled	5,1	—
02050080	Frozen	5,1	—
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
020610	Of bovine animals, fresh or chilled
02061010	For the manufacture of pharmaceutical products(3)	Free	—
Other
02061095	Thick skirt and thin skirt	12,8 + 303,4 €/100 kg/net(1)	—
02061098	Other	Free	—
Of bovine animals, frozen
02062100	Tongues	Free	—
02062200	Livers	Free	—
020629	Other
02062910	For the manufacture of pharmaceutical products(3)	Free	—
Other
02062991	Thick skirt and thin skirt	12,8 + 304,1 €/100 kg/net(1)	—
02062999	Other	Free	—
02063000	Of swine, fresh or chilled	Free	—
Of swine, frozen
02064100	Livers	Free	—
02064900	Other	Free	—
020680	Other, fresh or chilled
02068010	For the manufacture of pharmaceutical products(3)	Free	—
Other
02068091	Of horses, asses, mules and hinnies	6,4	—
02068099	Of sheep and goats	Free	—
020690	Other, frozen
02069010	For the manufacture of pharmaceutical products(3)	Free	—
Other
02069091	Of horses, asses, mules and hinnies	6,4	—
02069099	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
020711	Not cut in pieces, fresh or chilled
02071110	Plucked and gutted, with heads and feet, known as ‘83 % chickens’	26,2 €/100 kg/net(1)	—
02071130	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’	29,9 €/100 kg/net(1)	—
02071190	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented	32,5 €/100 kg/net(1)	—
020712	Not cut in pieces, frozen
02071210	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’	29,9 €/100 kg/net(1)	—
02071290	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented	32,5 €/100 kg/net(1)	—
020713	Cuts and offal, fresh or chilled
Cuts
02071310	Boneless	102,4 €/100 kg/net(1)	—
With bone in
02071320	Halves or quarters	35,8 €/100 kg/net(1)	—
02071330	Whole wings, with or without tips	26,9 €/100 kg/net(1)	—
02071340	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net(1)	—
02071350	Breasts and cuts thereof	60,2 €/100 kg/net(1)	—
02071360	Legs and cuts thereof	46,3 €/100 kg/net(1)	—
02071370	Other	100,8 €/100 kg/net(1)	—
Offal
02071391	Livers	6,4	—
02071399	Other	18,7 €/100 kg/net	—
020714	Cuts and offal, frozen
Cuts
02071410	Boneless	102,4 €/100 kg/net(1)	—
With bone in
02071420	Halves or quarters	35,8 €/100 kg/net(1)	—
02071430	Whole wings, with or without tips	26,9 €/100 kg/net(1)	—
02071440	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net(1)	—
02071450	Breasts and cuts thereof	60,2 €/100 kg/net(1)	—
02071460	Legs and cuts thereof	46,3 €/100 kg/net(1)	—
02071470	Other	100,8 €/100 kg/net(1)	—
Offal
02071491	Livers	6,4	—
02071499	Other	18,7 €/100 kg/net	—
Of turkeys
020724	Not cut in pieces, fresh or chilled
02072410	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’	34 €/100 kg/net(1)	—
02072490	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented	37,3 €/100 kg/net(1)	—
020725	Not cut in pieces, frozen
02072510	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’	34 €/100 kg/net(1)	—
02072590	Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented	37,3 €/100 kg/net(1)	—
020726	Cuts and offal, fresh or chilled
Cuts
02072610	Boneless	85,1 €/100 kg/net(1)	—
With bone in
02072620	Halves or quarters	41 €/100 kg/net(1)	—
02072630	Whole wings, with or without tips	26,9 €/100 kg/net(1)	—
02072640	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net(1)	—
02072650	Breasts and cuts thereof	67,9 €/100 kg/net(1)	—
Legs and cuts thereof
02072660	Drumsticks and cuts of drumsticks	25,5 €/100 kg/net(1)	—
02072670	Other	46 €/100 kg/net(1)	—
02072680	Other	83 €/100 kg/net(1)	—
Offal
02072691	Livers	6,4	—
02072699	Other	18,7 €/100 kg/net	—
020727	Cuts and offal, frozen
Cuts
02072710	Boneless	85,1 €/100 kg/net(1)	—
With bone in
02072720	Halves or quarters	41 €/100 kg/net(1)	—
02072730	Whole wings, with or without tips	26,9 €/100 kg/net(1)	—
02072740	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net(1)	—
02072750	Breasts and cuts thereof	67,9 €/100 kg/net(1)	—
Legs and cuts thereof
02072760	Drumsticks and cuts thereof	25,5 €/100 kg/net(1)	—
02072770	Other	46 €/100 kg/net(1)	—
02072780	Other	83 €/100 kg/net(1)	—
Offal
02072791	Livers	6,4	—
02072799	Other	18,7 €/100 kg/net	—
Of ducks
020741	Not cut in pieces, fresh or chilled
02074120	Plucked, bled, gutted but not drawn, with heads and feet, known as ‘85 % ducks’	38 €/100 kg/net	—
02074130	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’	46,2 €/100 kg/net	—
02074180	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	—
020742	Not cut in pieces, frozen
02074230	Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’	46,2 €/100 kg/net	—
02074280	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	—
02074300	Fatty livers, fresh or chilled	Free	—
020744	Other, fresh or chilled
Cuts
02074410	Boneless	128,3 €/100 kg/net	—
With bone in
02074421	Halves or quarters	56,4 €/100 kg/net	—
02074431	Whole wings, with or without tips	26,9 €/100 kg/net	—
02074441	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net	—
02074451	Breasts and cuts thereof	115,5 €/100 kg/net	—
02074461	Legs and cuts thereof	46,3 €/100 kg/net	—
02074471	Paletots	66 €/100 kg/net	—
02074481	Other	123,2 €/100 kg/net	—
Offal
02074491	Livers, other than fatty livers	6,4	—
02074499	Other	18,7 €/100 kg/net	—
020745	Other, frozen
Cuts
02074510	Boneless	128,3 €/100 kg/net	—
With bone in
02074521	Halves or quarters	56,4 €/100 kg/net	—
02074531	Whole wings, with or without tips	26,9 €/100 kg/net	—
02074541	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net	—
02074551	Breasts and cuts thereof	115,5 €/100 kg/net	—
02074561	Legs and cuts thereof	46,3 €/100 kg/net	—
02074571	Paletots	66 €/100 kg/net	—
02074581	Other	123,2 €/100 kg/net	—
Offal
Livers
02074593	Fatty livers	Free	—
02074595	Other	6,4	—
02074599	Other	18,7 €/100 kg/net	—
Of geese
020751	Not cut in pieces, fresh or chilled
02075110	Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’	45,1 €/100 kg/net	—
02075190	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	—
020752	Not cut in pieces, frozen
02075210	Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’	45,1 €/100 kg/net	—
02075290	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	—
02075300	Fatty livers, fresh or chilled	Free	—
020754	Other, fresh or chilled
Cuts
02075410	Boneless	110,5 €/100 kg/net	—
With bone in
02075421	Halves or quarters	52,9 €/100 kg/net	—
02075431	Whole wings, with or without tips	26,9 €/100 kg/net	—
02075441	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net	—
02075451	Breasts and cuts thereof	86,5 €/100 kg/net	—
02075461	Legs and cuts thereof	69,7 €/100 kg/net	—
02075471	Paletots	66 €/100 kg/net	—
02075481	Other	123,2 €/100 kg/net	—
Offal
02075491	Livers, other than fatty livers	6,4	—
02075499	Other	18,7 €/100 kg/net	—
020755	Other, frozen
Cuts
02075510	Boneless	110,5 €/100 kg/net	—
With bone in
02075521	Halves or quarters	52,9 €/100 kg/net	—
02075531	Whole wings, with or without tips	26,9 €/100 kg/net	—
02075541	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net	—
02075551	Breasts and cuts thereof	86,5 €/100 kg/net	—
02075561	Legs and cuts thereof	69,7 €/100 kg/net	—
02075571	Paletots	66 €/100 kg/net	—
02075581	Other	123,2 €/100 kg/net	—
Offal
Livers
02075593	Fatty livers	Free	—
02075595	Other	6,4	—
02075599	Other	18,7 €/100 kg/net	—
020760	Of guinea fowls
02076005	Not cut in pieces, fresh, chilled or frozen	49,3 €/100 kg/net	—
Other, fresh, chilled or frozen
Cuts
02076010	Boneless	128,3 €/100 kg/net	—
With bone in
02076021	Halves or quarters	54,2 €/100 kg/net	—
02076031	Whole wings, with or without tips	26,9 €/100 kg/net	—
02076041	Backs, necks, backs with necks attached, rumps and wing-tips	18,7 €/100 kg/net	—
02076051	Breasts and cuts thereof	115,5 €/100 kg/net	—
02076061	Legs and cuts thereof	46,3 €/100 kg/net	—
02076081	Other	123,2 €/100 kg/net	—
Offal
02076091	Livers	6,4	—
02076099	Other	18,7 €/100 kg/net	—
0208	Other meat and edible meat offal, fresh, chilled or frozen
020810	Of rabbits or hares
02081010	Of domestic rabbits	6,4	—
02081090	Other	Free	—
02083000	Of primates	9	—
020840	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)
02084010	Whale meat	6,4	—
02084020	Seal meat	6,4	—
02084080	Other	9	—
02085000	Of reptiles (including snakes and turtles)	9	—
02086000	Of camels and other camelids (Camelidae)	9	—
020890	Other
02089010	Of domestic pigeons	6,4	—
02089030	Of game, other than of rabbits or hares	Free	—
02089060	Of reindeer	9	—
02089070	Frogs' legs	6,4	—
02089098	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
020910	Of pigs
Subcutaneous pig fat
02091011	Fresh, chilled, frozen, salted or in brine	21,4 €/100 kg/net	—
02091019	Dried or smoked	23,6 €/100 kg/net	—
02091090	Pig fat, other than that of subheading 0209 10 11 or 0209 10 19	12,9 €/100 kg/net	—
02099000	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
021011	Hams, shoulders and cuts thereof, with bone in
Of domestic swine
Salted or in brine
02101111	Hams and cuts thereof	77,8 €/100 kg/net	—
02101119	Shoulders and cuts thereof	60,1 €/100 kg/net	—
Dried or smoked
02101131	Hams and cuts thereof	151,2 €/100 kg/net	—
02101139	Shoulders and cuts thereof	119 €/100 kg/net	—
02101190	Other	15,4	—
021012	Bellies (streaky) and cuts thereof
Of domestic swine
02101211	Salted or in brine	46,7 €/100 kg/net	—
02101219	Dried or smoked	77,8 €/100 kg/net	—
02101290	Other	15,4	—
021019	Other
Of domestic swine
Salted or in brine
02101910	Bacon sides or spencers	68,7 €/100 kg/net	—
02101920	Three-quarter sides or middles	75,1 €/100 kg/net	—
02101930	Fore-ends and cuts thereof	60,1 €/100 kg/net	—
02101940	Loins and cuts thereof	86,9 €/100 kg/net	—
02101950	Other	86,9 €/100 kg/net	—
Dried or smoked
02101960	Fore-ends and cuts thereof	119 €/100 kg/net	—
02101970	Loins and cuts thereof	149,6 €/100 kg/net	—
Other
02101981	Boneless	151,2 €/100 kg/net	—
02101989	Other	151,2 €/100 kg/net	—
02101990	Other	15,4	—
021020	Meat of bovine animals
02102010	With bone in	15,4 + 265,2 €/100 kg/net	—
02102090	Boneless	15,4 + 303,4 €/100 kg/net	—
Other, including edible flours and meals of meat or meat offal
02109100	Of primates	15,4	—
021092	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)
02109210	Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)	15,4	—
Other
02109291	Meat	130 €/100 kg/net	—
02109292	Offal	15,4	—
02109299	Edible flours and meals of meat or meat offal	15,4 + 303,4 €/100 kg/net	—
02109300	Of reptiles (including snakes and turtles)	15,4	—
021099	Other
Meat
02109910	Of horses, salted, in brine or dried	6,4	—
Of sheep and goats
02109921	With bone in	222,7 €/100 kg/net	—
02109929	Boneless	311,8 €/100 kg/net	—
02109931	Of reindeer	15,4	—
02109939	Other	130 €/100 kg/net	—
Offal
Of domestic swine
02109941	Livers	64,9 €/100 kg/net	—
02109949	Other	47,2 €/100 kg/net	—
Of bovine animals
02109951	Thick skirt and thin skirt	15,4 + 303,4 €/100 kg/net	—
02109959	Other	12,8	—
Other
Poultry liver
02109971	Fatty livers of geese or ducks, salted or in brine	Free	—
02109979	Other	6,4	—
02109985	Other	15,4	—
02109990	Edible flours and meals of meat or meat offal	15,4 + 303,4 €/100 kg/net	—

CHAPTER 3 U.K. FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Notes U.K.

1. This chapter does not cover: U.K.

(a)

mammals of heading 0106;

(b)

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

(c)

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

(d)

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

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
0301	Live fish
Ornamental fish
03011100	Freshwater fish	Free	—
03011900	Other	7,5	—
Other live fish
030191	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
03019110	Of the species Oncorhynchus apache or Oncorhynchus chrysogaster	8	—
03019190	Other	12	—
030192	Eels (Anguilla spp.)
03019210	Of a length of less than 12 cm	Free	—
03019230	Of a length of 12 cm or more but less than 20 cm	Free	—
03019290	Of a length of 20 cm or more	Free	—
03019300	Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)	8	—
030194	Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)
03019410	Atlantic bluefin tuna (Thunnus thynnus)	16	—
03019490	Pacific bluefin tuna (Thunnus orientalis)	16	—
03019500	Southern bluefin tuna (Thunnus maccoyii)	16	—
030199	Other
Freshwater fish
03019911	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	—
03019918	Other	8	—
03019985	Other	16	—
0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
Salmonidae, excluding livers and roes
030211	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
03021110	Of the species Oncorhynchus apache or Oncorhynchus chrysogaster	8	—
03021120	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	—
03021180	Other	12	—
03021300	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)	2	—
03021400	Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
03021900	Other	8	—
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
030221	Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
03022110	Lesser or Greenland halibut (Reinhardtius hippoglossoides)	8	—
03022130	Atlantic halibut (Hippoglossus hippoglossus)	8	—
03022190	Pacific halibut (Hippoglossus stenolepis)	15	—
03022200	Plaice (Pleuronectes platessa)	7,5	—
03022300	Sole (Solea spp.)	15	—
03022400	Turbot (Psetta maxima)	15	—
030229	Other
03022910	Megrim (Lepidorhombus spp.)	15	—
03022980	Other	15	—
Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes
030231	Albacore or longfinned tuna (Thunnus alalunga)
03023110	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03023190	Other	22(1)	—
030232	Yellowfin tuna (Thunnus albacares)
03023210	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03023290	Other	22(1)	—
030233	Skipjack or stripe-bellied bonito
03023310	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03023390	Other	22(1)	—
030234	Bigeye tuna (Thunnus obesus)
03023410	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03023490	Other	22(1)	—
030235	Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)
Atlantic bluefin tuna (Thunnus thynnus)
03023511	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03023519	Other	22(1)	—
Pacific bluefin tuna (Thunnus orientalis)
03023591	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03023599	Other	22(1)	—
030236	Southern bluefin tuna (Thunnus maccoyii)
03023610	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03023690	Other	22(1)	—
030239	Other
03023920	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03023980	Other	22(1)	—
Herring (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), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes
03024100	Herring (Clupea harengus, Clupea pallasii)	(9)	—
03024200	Anchovies (Engraulis spp.)	15	—
030243	Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
03024310	Sardines of the species Sardina pilchardus	23	—
03024330	Sardines of the genus Sardinops; sardinella (Sardinella spp.)	15	—
03024390	Brisling or sprats (Sprattus sprattus)	(10)	—
03024400	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	(11)	—
030245	Jack and horse mackerel (Trachurus spp.)
03024510	Atlantic horse mackerel (Trachurus trachurus)	15	—
03024530	Chilean jack mackerel (Trachurus murphyi)	15	—
03024590	Other	15	—
03024600	Cobia (Rachycentron canadum)	15	—
03024700	Swordfish (Xiphias gladius)	15	—
Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes
030251	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
03025110	Of the species Gadus morhua	12	—
03025190	Other	12	—
03025200	Haddock (Melanogrammus aeglefinus)	7,5	—
03025300	Coalfish (Pollachius virens)	7,5	—
030254	Hake (Merluccius spp., Urophycis spp.)
Hake of the genus Merluccius
03025411	Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)	15	—
03025415	Southern hake (Merluccius australis)	15	—
03025419	Other	15(1)	—
03025490	Hake of the genus Urophycis	15	—
03025500	Alaska pollack (Theragra chalcogramma)	7,5	—
03025600	Blue whiting (Micromesistius poutassou, Micromesistius australis)	7,5	—
030259	Other
03025910	Fish of the species Boreogadus saida	12	—
03025920	Whiting (Merlangius merlangus)	7,5	—
03025930	Pollack (Pollachius pollachius)	7,5	—
03025940	Ling (Molva spp.)	7,5	—
03025990	Other	15	—
Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes
03027100	Tilapia (Oreochromis spp.)	8	—
03027200	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	8	—
03027300	Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)	8	—
03027400	Eels (Anguilla spp.)	Free	—
03027900	Other	8	—
Other fish, excluding livers and roes
030281	Dogfish and other sharks
03028110	Dogfish of the species Squalus acanthias	6	—
03028120	Dogfish of the species Scyliorhinus spp.	6	—
03028130	Porbeagle shark (Lamna nasus)	8	—
03028190	Other	8	—
03028200	Rays and skates (Rajidae)	15	—
03028300	Toothfish (Dissostichus spp.)	15	—
030284	Sea bass (Dicentrarchus spp.)
03028410	European sea bass (Dicentrarchus labrax)	15	—
03028490	Other	15	—
030285	Sea bream (Sparidae)
03028510	Of the species Dentex dentex or Pagellus spp.	15	—
03028530	Gilt-head sea bream (Sparus aurata)	15	—
03028590	Other	15	—
030289	Other
03028910	Freshwater fish	8	—
Other
Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0302 33
03028921	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03028929	Other	22(1)	—
Redfish (Sebastes spp.)
03028931	Of the species Sebastes marinus	7,5	—
03028939	Other	7,5	—
03028940	Ray's bream (Brama spp.)	15	—
03028950	Monkfish (Lophius spp.)	15	—
03028960	Pink cusk-eel (Genypterus blacodes)	7,5	—
03028990	Other	15	—
03029000	Livers and roes	10	—
0303	Fish, frozen, excluding fish fillets and other fish meat of heading 0304
Salmonidae, excluding livers and roes
03031100	Sockeye salmon (red salmon) (Oncorhynchus nerka)	2	—
03031200	Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)	2	—
03031300	Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	2	—
030314	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
03031410	Of the species Oncorhynchus apache or Oncorhynchus chrysogaster	9	—
03031420	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	—
03031490	Other	12	—
03031900	Other	9(1)	—
Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes
03032300	Tilapia (Oreochromis spp.)	8	—
03032400	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	8	—
03032500	Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)	8	—
03032600	Eels (Anguilla spp.)	Free	—
03032900	Other	8	—
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
030331	Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
03033110	Lesser or Greenland halibut (Reinhardtius hippoglossoides)	7,5	—
03033130	Atlantic halibut (Hippoglossus hippoglossus)	7,5	—
03033190	Pacific halibut (Hippoglossus stenolepis)	15	—
03033200	Plaice (Pleuronectes platessa)	15	—
03033300	Sole (Solea spp.)	7,5	—
03033400	Turbot (Psetta maxima)	15	—
030339	Other
03033910	Flounder (Platichthys flesus)	7,5	—
03033930	Fish of the genus Rhombosolea	7,5	—
03033950	Fish of the species Pelotreis flavilatus or Peltorhamphus novaezelandiae	7,5	—
03033985	Other	15	—
Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes
030341	Albacore or longfinned tuna (Thunnus alalunga)
03034110	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03034190	Other	22(1)	—
030342	Yellowfin tuna (Thunnus albacares)
For the industrial manufacture of products of heading 1604(3)
Whole
03034212	Weighing more than 10 kg each	20(8) (1)	—
03034218	Other	20(8) (1)	—
Other
03034242	Weighing more than 10 kg each	22(8) (1)	—
03034248	Other	22(8) (1)	—
03034290	Other	22(1)	—
030343	Skipjack or stripe-bellied bonito
03034310	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03034390	Other	22(1)	—
030344	Bigeye tuna (Thunnus obesus)
03034410	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03034490	Other	22(1)	—
030345	Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)
Atlantic bluefin tuna (Thunnus thynnus)
03034512	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03034518	Other	22(1)	—
Pacific bluefin tuna (Thunnus orientalis)
03034591	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03034599	Other	22(1)	—
030346	Southern bluefin tuna (Thunnus maccoyii)
03034610	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03034690	Other	22(1)	—
030349	Other
03034920	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03034985	Other	22(1)	—
Herring (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes
03035100	Herring (Clupea harengus, Clupea pallasii)	(9)	—
030353	Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
03035310	Sardines of the species Sardina pilchardus	23	—
03035330	Sardines of the genus Sardinops; sardinella (Sardinella spp.)	15	—
03035390	Brisling or sprats (Sprattus sprattus)	(10)	—
030354	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
03035410	Of the species Scomber scombrus or Scomber japonicus	(11)	—
03035490	Of the species Scomber australasicus	15	—
030355	Jack and horse mackerel (Trachurus spp.)
03035510	Atlantic horse mackerel (Trachurus trachurus)	15	—
03035530	Chilean jack mackerel (Trachurus murphyi)	15	—
03035590	Other	15	—
03035600	Cobia (Rachycentron canadum)	15	—
03035700	Swordfish (Xiphias gladius)	7,5	—
Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes
030363	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
03036310	Of the species Gadus morhua	12	—
03036330	Of the species Gadus ogac	12	—
03036390	Of the species Gadus macrocephalus	12	—
03036400	Haddock (Melanogrammus aeglefinus)	7,5	—
03036500	Coalfish (Pollachius virens)	7,5	—
030366	Hake (Merluccius spp., Urophycis spp.)
Hake of the genus Merluccius
03036611	Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)	15	—
03036612	Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)	15	—
03036613	Southern hake (Merluccius australis)	15	—
03036619	Other	15(1)	—
03036690	Hake of the genus Urophycis	15	—
03036700	Alaska pollack (Theragra chalcogramma)	15	—
030368	Blue whiting (Micromesistius poutassou, Micromesistius australis)
03036810	Blue whiting (Micromesistius poutassou, Gadus poutassou)	7,5	—
03036890	Southern blue whiting (Micromesistius australis)	7,5	—
030369	Other
03036910	Fish of the species Boreogadus saida	12	—
03036930	Whiting (Merlangius merlangus)	7,5	—
03036950	Pollack (Pollachius pollachius)	15	—
03036970	Blue grenadier (Macruronus novaezelandiae)	7,5	—
03036980	Ling (Molva spp.)	7,5	—
03036990	Other	15	—
Other fish, excluding livers and roes
030381	Dogfish and other sharks
03038110	Dogfish of the species Squalus acanthias	6	—
03038120	Dogfish of the species Scyliorhinus spp.	6	—
03038130	Porbeagle shark (Lamna nasus)	8	—
03038190	Other	8	—
03038200	Rays and skates (Rajidae)	15	—
03038300	Toothfish (Dissostichus spp.)	15	—
030384	Sea bass (Dicentrarchus spp.)
03038410	European sea bass (Dicentrarchus labrax)	15	—
03038490	Other	15	—
030389	Other
03038910	Freshwater fish	8	—
Other
Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0303 43
03038921	For the industrial manufacture of products of heading 1604(3)	22(8) (1)	—
03038929	Other	22(1)	—
Redfish (Sebastes spp.)
03038931	Of the species Sebastes marinus	7,5	—
03038939	Other	7,5	—
03038940	Fish of the species Orcynopsis unicolor	(12)	—
03038945	Anchovies (Engraulis spp.)	15	—
03038950	Sea bream (Dentex dentex, Pagellus spp.)	15	—
03038955	Gilt-head sea bream (Sparus aurata)	15	—
03038960	Ray's bream (Brama spp.)	15	—
03038965	Monkfish (Lophius spp.)	15	—
03038970	Pink cusk-eel (Genypterus blacodes)	7,5	—
03038990	Other	15	—
030390	Livers and roes
03039010	Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate(3)	Free	—
03039090	Other	10	—
0304	Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
Fresh or chilled fillets of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
03043100	Tilapia (Oreochromis spp.)	9	—
03043200	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	9	—
03043300	Nile perch (Lates niloticus)	9	—
03043900	Other	9	—
Fresh or chilled fillets of other fish
03044100	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	—
030442	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
03044210	Of the species Oncorhynchus mykiss, weighing more than 400 g each	12	—
03044250	Of the species Oncorhynchus apache or Oncorhynchus chrysogaster	9	—
03044290	Other	12	—
03044300	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)	18	—
030444	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
03044410	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and fish of the species Boreogadus saida	18	—
03044430	Coalfish (Pollachius virens)	18	—
03044490	Other	18	—
03044500	Swordfish (Xiphias gladius)	18	—
03044600	Toothfish (Dissostichus spp.)	18	—
030449	Other
03044910	Freshwater fish	9	—
Other
03044950	Redfish (Sebastes spp.)	18	—
03044990	Other	18	—
Other, fresh or chilled
03045100	Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	8	—
03045200	Salmonidae	8	—
03045300	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	15	—
03045400	Swordfish (Xiphias gladius)	15	—
03045500	Toothfish (Dissostichus spp.)	15	—
030459	Other
03045910	Freshwater fish	8	—
Other
03045950	Flaps of herring	(9)	—
03045990	Other	15(1)	—
Frozen fillets of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
03046100	Tilapia (Oreochromis spp.)	9	—
03046200	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	9	—
03046300	Nile perch (Lates niloticus)	9	—
03046900	Other	9	—
Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
030471	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
03047110	Cod of the species Gadus macrocephalus	7,5	—
03047190	Other	7,5	—
03047200	Haddock (Melanogrammus aeglefinus)	7,5	—
03047300	Coalfish (Pollachius virens)	7,5	—
030474	Hake (Merluccius spp., Urophycis spp.)
Hake of the genus Merluccius
03047411	Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)	7,5	—
03047415	Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)	7,5	—
03047419	Other	6,1	—
03047490	Hake of the genus Urophycis	7,5	—
03047500	Alaska pollack (Theragra chalcogramma)	13,7	—
030479	Other
03047910	Fish of the species Boreogadus saida	7,5	—
03047930	Whiting (Merlangius merlangus)	7,5	—
03047950	Blue grenadier (Macruronus novaezelandiae)	7,5	—
03047980	Ling (Molva spp.)	7,5	—
03047990	Other	15	—
Frozen fillets of other fish
03048100	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	—
030482	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
03048210	Of the species Oncorhynchus mykiss, weighing more than 400 g each	12	—
03048250	Of the species Oncorhynchus apache or Oncorhynchus chrysogaster	9	—
03048290	Other	12	—
030483	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
03048310	Plaice (Pleuronectes platessa)	7,5	—
03048330	Flounder (Platichthys flesus)	7,5	—
03048350	Megrim (Lepidorhombus spp.)	15	—
03048390	Other	15	—
03048400	Swordfish (Xiphias gladius)	7,5	—
03048500	Toothfish (Dissostichus spp.)	15	—
03048600	Herring (Clupea harengus, Clupea pallasii)	15	—
03048700	Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)	18	—
030489	Other
03048910	Freshwater fish	9	—
Other
Redfish (Sebastes spp.)
03048921	Of the species Sebastes marinus	7,5	—
03048929	Other	7,5	—
03048930	Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0304 87 00	18	—
Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor
03048941	Mackerel of the species Scomber australasicus	15	—
03048949	Other	15	—
Dogfish and other sharks
03048951	Dogfish (Squalus acanthias, Scyliorhinus spp.)	7,5	—
03048955	Porbeagle shark (Lamna nasus)	7,5	—
03048959	Other sharks	7,5	—
03048960	Monkfish (Lophius spp.)	15	—
03048990	Other	15(1)	—
Other, frozen
03049100	Swordfish (Xiphias gladius)	7,5	—
03049200	Toothfish (Dissostichus spp.)	7,5	—
030493	Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
03049310	Surimi	14,2	—
03049390	Other	8	—
030494	Alaska pollack (Theragra chalcogramma)
03049410	Surimi	14,2	—
03049490	Other	7,5	—
030495	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska pollack (Theragra chalcogramma)
03049510	Surimi	14,2	—
Other
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and fish of the species Boreogadus saida
03049521	Cod of the species Gadus macrocephalus	7,5	—
03049525	Cod of the species Gadus morhua	7,5	—
03049529	Other	7,5	—
03049530	Haddock (Melanogrammus aeglefinus)	7,5	—
03049540	Coalfish (Pollachius virens)	7,5	—
03049550	Hake of the genus Merluccius	7,5	—
03049560	Blue whiting (Micromesistius poutassou, Gadus poutassou)	7,5	—
03049590	Other	7,5	—
030499	Other
03049910	Surimi	14,2	—
Other
03049921	Freshwater fish	8	—
Other
03049923	Herring (Clupea harengus, Clupea pallasii)	(9)	—
03049929	Redfish (Sebastes spp.)	8	—
03049955	Megrim (Lepidorhombus spp.)	15	—
03049961	Ray's bream (Brama spp.)	15	—
03049965	Monkfish (Lophius spp.)	7,5	—
03049999	Other	7,5	—
0305	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
03051000	Flours, meals and pellets of fish, fit for human consumption	13	—
03052000	Livers and roes of fish, dried, smoked, salted or in brine	11	—
Fish fillets, dried, salted or in brine, but not smoked
03053100	Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	16	—
030532	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and fish of the species Boreogadus saida
03053211	Cod of the species Gadus macrocephalus	16	—
03053219	Other	20	—
03053290	Other	16	—
030539	Other
03053910	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	—
03053950	Lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine	15	—
03053990	Other	16	—
Smoked fish, including fillets, other than edible fish offal
03054100	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	—
03054200	Herring (Clupea harengus, Clupea pallasii)	10	—
03054300	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	14	—
030544	Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
03054410	Eels (Anguilla spp.)	14	—
03054490	Other	14	—
030549	Other
03054910	Lesser or Greenland halibut (Reinhardtius hippoglossoides)	15	—
03054920	Atlantic halibut (Hippoglossus hippoglossus)	16	—
03054930	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	14	—
03054980	Other	14	—
Dried fish, other than edible fish offal, whether or not salted but not smoked
030551	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
03055110	Dried, unsalted	13(1)	—
03055190	Dried, salted	13(1)	—
030559	Other
03055910	Fish of the species Boreogadus saida	13(1)	—
03055930	Herring (Clupea harengus, Clupea pallasii)	12	—
03055950	Anchovies (Engraulis spp.)	10	—
03055970	Atlantic halibut (Hippoglossus hippoglossus)	15	—
03055980	Other	12	—
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal
03056100	Herring (Clupea harengus, Clupea pallasii)	12	—
03056200	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	13(1)	—
03056300	Anchovies (Engraulis spp.)	10	—
03056400	Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	12	—
030569	Other
03056910	Fish of the species Boreogadus saida	13(1)	—
03056930	Atlantic halibut (Hippoglossus hippoglossus)	15	—
03056950	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	—
03056980	Other	12	—
Fish fins, heads, tails, maws and other edible fish offal
030571	Shark fins
03057110	Smoked	14	—
03057190	Other	12	—
03057200	Fish heads, tails and maws	13	—
03057900	Other	13	—
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; flours, meals and pellets of crustaceans, fit for human consumption
Frozen
030611	Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
03061105	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
03061110	Crawfish tails	12,5	—
03061190	Other	12,5	—
030612	Lobsters (Homarus spp.)
03061205	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
03061210	Whole	6	—
03061290	Other	16	—
030614	Crabs
03061405	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	8	—
Other
03061410	Crabs of the species Paralithodes camchaticus, Chionoecetes spp. or Callinectes sapidus	7,5	—
03061430	Crabs of the species Cancer pagurus	7,5	—
03061490	Other	7,5	—
030615	Norway lobsters (Nephrops norvegicus)
03061510	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
03061590	Other	12	—
030616	Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)
03061610	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
03061691	Shrimps of the species Crangon crangon	18	—
03061699	Other	12	—
030617	Other shrimps and prawns
03061710	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
03061791	Deepwater rose shrimps (Parapenaeus longirostris)	12	—
03061792	Shrimps of the genus Penaeus	12	—
03061793	Shrimps of the family Pandalidae, other than of the genus Pandalus	12	—
03061794	Shrimps of the genus Crangon, other than of the species Crangon crangon	18	—
03061799	Other	12	—
030619	Other, including flours, meals and pellets of crustaceans, fit for human consumption
03061905	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
03061910	Freshwater crayfish	7,5	—
03061990	Other	12	—
Not frozen
030621	Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
03062110	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
03062190	Other	12,5	—
030622	Lobsters (Homarus spp.)
03062210	Live	8	—
Other
03062230	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
03062291	Whole	8	—
03062299	Other	10	—
030624	Crabs
03062410	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	8	—
Other
03062430	Crabs of the species Cancer pagurus	7,5	—
03062480	Other	7,5	—
030625	Norway lobsters (Nephrops norvegicus)
03062510	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
03062590	Other	12	—
030626	Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)
03062610	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
Shrimps of the species Crangon crangon
03062631	Fresh or chilled, or cooked by steaming or by boiling in water	18	—
03062639	Other	18	—
03062690	Other	12	—
030627	Other shrimps and prawns
03062710	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
03062791	Shrimps of the family Pandalidae, other than of the genus Pandalus	12	—
03062795	Shrimps of the genus Crangon, other than of the species Crangon crangon	18	—
03062799	Other	12	—
030629	Other, including flours, meals and pellets of crustaceans, fit for human consumption
03062905	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
03062910	Freshwater crayfish	7,5	—
03062990	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; flours, meals and pellets of molluscs, fit for human consumption
Oysters
030711	Live, fresh or chilled
03071110	Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g each	Free	—
03071190	Other	9	—
030719	Other
03071910	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
03071990	Other	9	—
Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten
03072100	Live, fresh or chilled	8	—
030729	Other
03072905	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
03072910	Coquilles St Jacques (Pecten maximus), frozen	8	—
03072990	Other	8	—
Mussels (Mytilus spp., Perna spp.)
030731	Live, fresh or chilled
03073110	Mytilus spp.	10	—
03073190	Perna spp.	8	—
030739	Other
03073905	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
03073910	Mytilus spp.	10	—
03073990	Perna spp.	8	—
Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
030741	Live, fresh or chilled
03074110	Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)	8	—
Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
03074191	Loligo spp., Ommastrephes sagittatus	6	—
03074199	Other	8	—
030749	Other
03074905	Smoked, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Frozen
Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)
Of the genus Sepiola
03074909	Lesser cuttle fish (Sepiola rondeleti)	6	—
03074911	Other	8	—
03074918	Other	8	—
Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
Loligo spp.
03074931	Loligo vulgaris	6	—
03074933	Loligo pealei	6	—
03074935	Loligo patagonica	6	—
03074938	Other	6	—
03074951	Ommastrephes sagittatus	6	—
03074959	Other	8	—
Other
03074971	Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)	8	—
Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
03074991	Loligo spp., Ommastrephes sagittatus	6	—
03074999	Other	8	—
Octopus (Octopus spp.)
03075100	Live, fresh or chilled	8	—
030759	Other
03075905	Smoked, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Other
03075910	Frozen	8	—
03075990	Other	8	—
030760	Snails, other than sea snails
03076010	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
03076090	Other	Free	—
Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae)
03077100	Live, fresh or chilled	11	—
030779	Other
03077910	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
03077930	Striped venus or other species of the family Veneridae, frozen	8	—
03077990	Other	11	—
Abalone (Haliotis spp.)
03078100	Live, fresh or chilled	11	—
030789	Other
03078910	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
03078990	Other	11	—
Other, including flours, meals and pellets, fit for human consumption
03079100	Live, fresh or chilled	11	—
030799	Other
03079910	Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared	20	—
Frozen
03079911	Illex spp.	8	—
03079917	Other	11	—
03079980	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; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
Sea cucumbers (Stichopus japonicus, Holothurioidea)
03081100	Live, fresh or chilled	11	—
030819	Other
03081910	Smoked, whether or not cooked before or during the smoking process, not otherwise prepared	26	—
03081930	Frozen	11	—
03081990	Other	11	—
Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus)
03082100	Live, fresh or chilled	11	—
030829	Other
03082910	Smoked, whether or not cooked before or during the smoking process, not otherwise prepared	26	—
03082930	Frozen	11	—
03082990	Other	11	—
030830	Jellyfish (Rhopilema spp.)
03083010	Live, fresh or chilled	11	—
03083030	Smoked, whether or not cooked before or during the smoking process, not otherwise prepared	26	—
03083050	Frozen	Free	—
03083090	Other	11	—
030890	Other
03089010	Live, fresh or chilled	11	—
03089030	Smoked, whether or not cooked before or during the smoking process, not otherwise prepared	26	—
03089050	Frozen	11	—
03089090	Other	11	—

CHAPTER 4 U.K. DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes U.K.

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

2. For the purposes of heading 0405: U.K.

(a)

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

(b)

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

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

(a)

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

(b)

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

(c)

they are moulded or capable of being moulded.

4. This chapter does not cover: U.K.

(a)

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

(b)

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

Subheading notes U.K.

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. U.K.

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

Additional note U.K.

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

(a)

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

(b)

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
0401	Milk and cream, not concentrated nor containing added sugar or other sweetening matter
040110	Of a fat content, by weight, not exceeding 1 %
04011010	In immediate packings of a net content not exceeding two litres	13,8 €/100 kg/net	—
04011090	Other	12,9 €/100 kg/net	—
040120	Of a fat content, by weight, exceeding 1 % but not exceeding 6 %
Not exceeding 3 %
04012011	In immediate packings of a net content not exceeding two litres	18,8 €/100 kg/net	—
04012019	Other	17,9 €/100 kg/net	—
Exceeding 3 %
04012091	In immediate packings of a net content not exceeding two litres	22,7 €/100 kg/net	—
04012099	Other	21,8 €/100 kg/net	—
040140	Of a fat content, by weight, exceeding 6 % but not exceeding 10 %
04014010	In immediate packings of a net content not exceeding two litres	57,5 €/100 kg/net	—
04014090	Other	56,6 €/100 kg/net	—
040150	Of a fat content, by weight, exceeding 10 %
Not exceeding 21 %
04015011	In immediate packings of a net content not exceeding two litres	57,5 €/100 kg/net	—
04015019	Other	56,6 €/100 kg/net	—
Exceeding 21 % but not exceeding 45 %
04015031	In immediate packings of a net content not exceeding two litres	110 €/100 kg/net	—
04015039	Other	109,1 €/100 kg/net	—
Exceeding 45 %
04015091	In immediate packings of a net content not exceeding two litres	183,7 €/100 kg/net	—
04015099	Other	182,8 €/100 kg/net	—
0402	Milk and cream, concentrated or containing added sugar or other sweetening matter
040210	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
04021011	In immediate packings of a net content not exceeding 2,5 kg	125,4 €/100 kg/net	—
04021019	Other	118,8 €/100 kg/net(1)	—
Other
04021091	In immediate packings of a net content not exceeding 2,5 kg	1,19 €/kg + 27,5 €/100 kg/net(14)	—
04021099	Other	1,19 €/kg + 21 €/100 kg/net(14)	—
In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %
040221	Not containing added sugar or other sweetening matter
Of a fat content, by weight, not exceeding 27 %
04022111	In immediate packings of a net content not exceeding 2,5 kg	135,7 €/100 kg/net	—
04022118	Other	130,4 €/100 kg/net	—
Of a fat content, by weight, exceeding 27 %
04022191	In immediate packings of a net content not exceeding 2,5 kg	167,2 €/100 kg/net	—
04022199	Other	161,9 €/100 kg/net	—
040229	Other
Of a fat content, by weight, not exceeding 27 %
04022911	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(14)	—
Other
04022915	In immediate packings of a net content not exceeding 2,5 kg	1,31 €/kg + 22 €/100 kg/net(14)	—
04022919	Other	1,31 €/kg + 16,8 €/100 kg/net(14)	—
Of a fat content, by weight, exceeding 27 %
04022991	In immediate packings of a net content not exceeding 2,5 kg	1,62 €/kg + 22 €/100 kg/net(14)	—
04022999	Other	1,62 €/kg + 16,8 €/100 kg/net(14)	—
Other
040291	Not containing added sugar or other sweetening matter
04029110	Of a fat content, by weight, not exceeding 8 %	34,7 €/100 kg/net	—
04029130	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 %
04029151	In immediate packings of a net content not exceeding 2,5 kg	110 €/100 kg/net	—
04029159	Other	109,1 €/100 kg/net	—
Of a fat content, by weight, exceeding 45 %
04029191	In immediate packings of a net content not exceeding 2,5 kg	183,7 €/100 kg/net	—
04029199	Other	182,8 €/100 kg/net	—
040299	Other
04029910	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 %
04029931	In immediate packings of a net content not exceeding 2,5 kg	1,08 €/kg + 19,4 €/100 kg/net(14)	—
04029939	Other	1,08 €/kg + 18,5 €/100 kg/net(14)	—
Of a fat content, by weight, exceeding 45 %
04029991	In immediate packings of a net content not exceeding 2,5 kg	1,81 €/kg + 19,4 €/100 kg/net(14)	—
04029999	Other	1,81 €/kg + 18,5 €/100 kg/net(14)	—
0403	Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
040310	Yogurt
Not flavoured nor containing added fruit, nuts or cocoa
Not containing added sugar or other sweetening matter, of a fat content, by weight
04031011	Not exceeding 3 %	20,5 €/100 kg/net	—
04031013	Exceeding 3 % but not exceeding 6 %	24,4 €/100 kg/net	—
04031019	Exceeding 6 %	59,2 €/100 kg/net	—
Other, of a fat content, by weight
04031031	Not exceeding 3 %	0,17 €/kg + 21,1 €/100 kg/net(14)	—
04031033	Exceeding 3 % but not exceeding 6 %	0,20 €/kg + 21,1 €/100 kg/net(14)	—
04031039	Exceeding 6 %	0,54 €/kg + 21,1 €/100 kg/net(14)	—
Flavoured or containing added fruit, nuts or cocoa
In powder, granules or other solid forms, of a milkfat content, by weight
04031051	Not exceeding 1,5 %	8,3 + 95 €/100 kg/net	—
04031053	Exceeding 1,5 % but not exceeding 27 %	8,3 + 130,4 €/100 kg/net	—
04031059	Exceeding 27 %	8,3 + 168,8 €/100 kg/net	—
Other, of a milkfat content, by weight
04031091	Not exceeding 3 %	8,3 + 12,4 €/100 kg/net	—
04031093	Exceeding 3 % but not exceeding 6 %	8,3 + 17,1 €/100 kg/net	—
04031099	Exceeding 6 %	8,3 + 26,6 €/100 kg/net	—
040390	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
04039011	Not exceeding 1,5 %	100,4 €/100 kg/net	—
04039013	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
04039019	Exceeding 27 %	167,2 €/100 kg/net	—
Other, of a fat content, by weight
04039031	Not exceeding 1,5 %	0,95 €/kg + 22 €/100 kg/net(14)	—
04039033	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg + 22 €/100 kg/net(14)	—
04039039	Exceeding 27 %	1,62 €/kg + 22 €/100 kg/net(14)	—
Other
Not containing added sugar or other sweetening matter, of a fat content, by weight
04039051	Not exceeding 3 %	20,5 €/100 kg/net	—
04039053	Exceeding 3 % but not exceeding 6 %	24,4 €/100 kg/net	—
04039059	Exceeding 6 %	59,2 €/100 kg/net	—
Other, of a fat content, by weight
04039061	Not exceeding 3 %	0,17 €/kg + 21,1 €/100 kg/net(14)	—
04039063	Exceeding 3 % but not exceeding 6 %	0,20 €/kg + 21,1 €/100 kg/net(14)	—
04039069	Exceeding 6 %	0,54 €/kg + 21,1 €/100 kg/net(14)	—
Flavoured or containing added fruit, nuts or cocoa
In powder, granules or other solid forms, of a milkfat content, by weight
04039071	Not exceeding 1,5 %	8,3 + 95 €/100 kg/net	—
04039073	Exceeding 1,5 % but not exceeding 27 %	8,3 + 130,4 €/100 kg/net	—
04039079	Exceeding 27 %	8,3 + 168,8 €/100 kg/net	—
Other, of a milkfat content, by weight
04039091	Not exceeding 3 %	8,3 + 12,4 €/100 kg/net	—
04039093	Exceeding 3 % but not exceeding 6 %	8,3 + 17,1 €/100 kg/net	—
04039099	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
040410	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
04041002	Not exceeding 1,5 %	7 €/100 kg/net	—
04041004	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
04041006	Exceeding 27 %	167,2 €/100 kg/net	—
Exceeding 15 %, and of a fat content, by weight
04041012	Not exceeding 1,5 %	100,4 €/100 kg/net	—
04041014	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
04041016	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
04041026	Not exceeding 1,5 %	0,07 €/kg/net + 16,8 €/100 kg/net(14)	—
04041028	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net(14)	—
04041032	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net(14)	—
Exceeding 15 %, and of a fat content, by weight
04041034	Not exceeding 1,5 %	0,95 €/kg/net + 22 €/100 kg/net(14)	—
04041036	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net(14)	—
04041038	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net(14)	—
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
04041048	Not exceeding 1,5 %	0,07 €/kg/net(15)	—
04041052	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
04041054	Exceeding 27 %	167,2 €/100 kg/net	—
Exceeding 15 %, and of a fat content, by weight
04041056	Not exceeding 1,5 %	100,4 €/100 kg/net	—
04041058	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
04041062	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
04041072	Not exceeding 1,5 %	0,07 €/kg/net + 16,8 €/100 kg/net(16)	—
04041074	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net(14)	—
04041076	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net(14)	—
Exceeding 15 %, and of a fat content, by weight
04041078	Not exceeding 1,5 %	0,95 €/kg/net + 22 €/100 kg/net(14)	—
04041082	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net(14)	—
04041084	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net(14)	—
040490	Other
Not containing added sugar or other sweetening matter, of a fat content, by weight
04049021	Not exceeding 1,5 %	100,4 €/100 kg/net	—
04049023	Exceeding 1,5 % but not exceeding 27 %	135,7 €/100 kg/net	—
04049029	Exceeding 27 %	167,2 €/100 kg/net	—
Other, of a fat content, by weight
04049081	Not exceeding 1,5 %	0,95 €/kg/net + 22 €/100 kg/net(14)	—
04049083	Exceeding 1,5 % but not exceeding 27 %	1,31 €/kg/net + 22 €/100 kg/net(14)	—
04049089	Exceeding 27 %	1,62 €/kg/net + 22 €/100 kg/net(14)	—
0405	Butter and other fats and oils derived from milk; dairy spreads
040510	Butter
Of a fat content, by weight, not exceeding 85 %
Natural butter
04051011	In immediate packings of a net content not exceeding 1 kg	189,6 €/100 kg/net(1)	—
04051019	Other	189,6 €/100 kg/net(1)	—
04051030	Recombined butter	189,6 €/100 kg/net(1)	—
04051050	Whey butter	189,6 €/100 kg/net(1)	—
04051090	Other	231,3 €/100 kg/net(1)	—
040520	Dairy spreads
04052010	Of a fat content, by weight, of 39 % or more but less than 60 %	9 + EA(13)	—
04052030	Of a fat content, by weight, of 60 % or more but not exceeding 75 %	9 + EA(13)	—
04052090	Of a fat content, by weight, of more than 75 % but less than 80 %	189,6 €/100 kg/net	—
040590	Other
04059010	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(1)	—
04059090	Other	231,3 €/100 kg/net(1)	—
0406	Cheese and curd
040610	Fresh (unripened or uncured) cheese, including whey cheese, and curd
04061020	Of a fat content, by weight, not exceeding 40 %	185,2 €/100 kg/net(1)	—
04061080	Other	221,2 €/100 kg/net(1)	—
040620	Grated or powdered cheese, of all kinds
04062010	Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs(18)	7,7	—
04062090	Other	188,2 €/100 kg/net(1)	—
040630	Processed cheese, not grated or powdered
04063010	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(1)	—
Other
Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter
04063031	Not exceeding 48 %	139,1 €/100 kg/net(1)	—
04063039	Exceeding 48 %	144,9 €/100 kg/net(1)	—
04063090	Of a fat content, by weight, exceeding 36 %	215 €/100 kg/net(1)	—
040640	Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti
04064010	Roquefort	140,9 €/100 kg/net(1)	—
04064050	Gorgonzola	140,9 €/100 kg/net(1)	—
04064090	Other	140,9 €/100 kg/net(1)	—
040690	Other cheese
04069001	For processing(17)	167,1 €/100 kg/net(1)	—
Other
04069013	Emmentaler	171,7 €/100 kg/net(1)	—
04069015	Gruyère, Sbrinz	171,7 €/100 kg/net(1)	—
04069017	Bergkäse, Appenzell	171,7 €/100 kg/net(1)	—
04069018	Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine	171,7 €/100 kg/net(1)	—
04069019	Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs(18)	7,7	—
04069021	Cheddar	167,1 €/100 kg/net(1)	—
04069023	Edam	151 €/100 kg/net(1)	—
04069025	Tilsit	151 €/100 kg/net(1)	—
04069027	Butterkäse	151 €/100 kg/net(1)	—
04069029	Kashkaval	151 €/100 kg/net(1)	—
04069032	Feta	151 €/100 kg/net(1)	—
04069035	Kefalo-Tyri	151 €/100 kg/net(1)	—
04069037	Finlandia	151 €/100 kg/net(1)	—
04069039	Jarlsberg	151 €/100 kg/net(1)	—
Other
04069050	Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles	151 €/100 kg/net(1)	—
Other
Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter
Not exceeding 47 %
04069061	Grana Padano, Parmigiano Reggiano	188,2 €/100 kg/net	—
04069063	Fiore Sardo, Pecorino	188,2 €/100 kg/net(1)	—
04069069	Other	188,2 €/100 kg/net(1)	—
Exceeding 47 % but not exceeding 72 %
04069073	Provolone	151 €/100 kg/net(1)	—
04069075	Asiago, Caciocavallo, Montasio, Ragusano	151 €/100 kg/net(1)	—
04069076	Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø	151 €/100 kg/net(1)	—
04069078	Gouda	151 €/100 kg/net(1)	—
04069079	Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio	151 €/100 kg/net(1)	—
04069081	Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey	151 €/100 kg/net(1)	—
04069082	Camembert	151 €/100 kg/net(1)	—
04069084	Brie	151 €/100 kg/net(1)	—
04069085	Kefalograviera, Kasseri	151 €/100 kg/net	—
Other cheese, of a water content, by weight, in the non-fatty matter
04069086	Exceeding 47 % but not exceeding 52 %	151 €/100 kg/net(1)	—
04069087	Exceeding 52 % but not exceeding 62 %	151 €/100 kg/net(1)	—
04069088	Exceeding 62 % but not exceeding 72 %	151 €/100 kg/net(1)	—
04069093	Exceeding 72 %	185,2 €/100 kg/net(1)	—
04069099	Other	221,2 €/100 kg/net(1)	—
0407	Birds' eggs, in shell, fresh, preserved or cooked
Fertilised eggs for incubation
04071100	Of fowls of the species Gallus domesticus (19)	35 €/1 000 p/st	p/st
040719	Other
Of poultry, other than of fowls of the species Gallus domesticus (19)
04071911	Of turkeys or geese	105 €/1 000 p/st	p/st
04071919	Other	35 €/1 000 p/st	p/st
04071990	Other	7,7	p/st
Other fresh eggs
04072100	Of fowls of the species Gallus domesticus	30,4 €/100 kg/net(1)	1 000 p/st
040729	Other
04072910	Of poultry, other than of fowls of the species Gallus domesticus	30,4 €/100 kg/net(1)	1 000 p/st
04072990	Other	7,7	p/st
040790	Other
04079010	Of poultry	30,4 €/100 kg/net(1)	1 000 p/st
04079090	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
040811	Dried
04081120	Unfit for human consumption(20)	Free	—
04081180	Other	142,3 €/100 kg/net(1)	—
040819	Other
04081920	Unfit for human consumption(20)	Free	—
Other
04081981	Liquid	62 €/100 kg/net(1)	—
04081989	Other, including frozen	66,3 €/100 kg/net(1)	—
Other
040891	Dried
04089120	Unfit for human consumption(20)	Free	—
04089180	Other	137,4 €/100 kg/net(1)	—
040899	Other
04089920	Unfit for human consumption(20)	Free	—
04089980	Other	35,3 €/100 kg/net(1)	—
04090000	Natural honey	17,3	—
04100000	Edible products of animal origin, not elsewhere specified or included	7,7	—

CHAPTER 5 U.K. PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes U.K.

1. This chapter does not cover: U.K.

(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. U.K.

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

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
05010000	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
05021000	Pigs', hogs' or boars' bristles and hair and waste thereof	Free	—
05029000	Other	Free	—
0503
05040000	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
050510	Feathers of a kind used for stuffing; down
05051010	Raw	Free	—
05051090	Other	Free	—
05059000	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
05061000	Ossein and bones treated with acid	Free	—
05069000	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
05071000	Ivory; ivory powder and waste	Free	—
05079000	Other	Free	—
05080000	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof	Free	—
0509
05100000	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
05111000	Bovine semen	Free	p/st(21)
Other
051191	Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
05119110	Fish waste	Free	—
05119190	Other	Free	—
051199	Other
05119910	Sinews or tendons; parings and similar waste of raw hides or skins	Free	—
Natural sponges of animal origin
05119931	Raw	Free	—
05119939	Other	5,1	—
05119985	Other(22)	Free	—

(1)

WTO tariff quota: see Annex 7.

(2)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Council Directive 94/28/EC (OJ L 178, 12.7.1994, p. 66); Commission Regulation (EC) No 504/2008 (OJ L 149, 7.6.2008, p. 3)).

(3)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).

(4)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Council Directive 2009/157/EC (OJ L 323, 10.12.2009, p. 1); Commission Regulation (EC) No 133/2008 (OJ L 41, 15.2.2008, p. 11); Council Directive 94/28/EC (OJ L 178, 12.7.1994, p. 66); Commission Decision 96/510/EC (OJ L 210, 20.8.1996, p. 53)).

(5)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Council Directive 88/661/EEC (OJ L 382, 31.12.1988, p. 36); Council Directive 94/28/EC (OJ L 178, 12.7.1994, p. 66); Commission Decision 96/510/EC (OJ L 210, 20.8.1996, p. 53)).

(6)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Council Directive 89/361/EEC (OJ L 153, 6.6.1989, p. 30); Council Directive 94/28/EC (OJ L 178, 12.7.1994, p. 66); Commission Regulation (EC) No 874/96 (OJ L 118, 15.5.1996, p. 12); Commission Decision 96/510/EC (OJ L 210, 20.8.1996, p. 53)).

(7)

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

(8)

Autonomous rate of duty: Free.

(9)

• From 1 January to 14 February and from 16 June to 31 December: 15. WTO tariff quota: see Annex 7,

• From 15 February to 15 June: Free.

(10)

• From 1 January to 14 February and from 16 June to 31 December: 13,

• From 15 February to 15 June: Free.

(11)

• From 1 January to 14 February and from 16 June to 31 December: 20,

• From 15 February to 15 June: Free.

(12)

• From 1 January to 14 February and from 16 June to 31 December: 10.

• from 15 February to 15 June: Free.

(13)

See Annex 1.

(14)

The duty on 100 kg of product is equal to the sum of the following:

(a)

the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and

(b)

the other amount indicated.

(15)

The duty on 100 kg of product is equal to the amount per kilogram shown, multiplied by the weight of the dry lactic matter contained in 100 kg of product.

(16)

The duty on 100 kg of product is equal to the sum of the following:

(a)

the amount per kilogram shown, multiplied by the weight of dry lactic matter contained in 100 kg of product; and

(b)

the other amount indicated.

(17)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 4 of Commission Regulation (EC) No 2535/2001 (OJ L 341, 22.12.2001, p. 29); see also Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).

(18)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 4 of Commission Regulation (EC) No 2535/2001 (OJ L 341, 22.12.2001, p. 29)).

(19)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Annex XIV, part C, to Council Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1)).

(20)

Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.

(21)

Straw (corresponds to the quantity needed for an insemination).

(22)

Statistical TARIC codes: see Annex 10.