01987R2658 — EN — 08.01.2019 — 004.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

Amended by:





Corrected by:









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COUNCIL REGULATION (EEC) No 2658/87

of 23 July 1987

on the tariff and statistical nomenclature and on the Common Customs Tariff







Article 1

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1. A goods nomenclature, hereinafter called the ‘Combined Nomenclature’, or in abbreviated form ‘CN’, which meets at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Community and other Community policies concerning the importation or exportation of goods shall be established by the Commission.

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2. The combined nomenclature shall comprise:

(a) the harmonized system nomenclature;

(b) Community subdivisions to that nomenclature, referred to as ‘CN subheadings’ in those cases where a corresponding rate of duty is specified;

(c) preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.

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3. The Combined Nomenclature is reproduced in Annex I. The rates of duty of the Common Customs Tariff and, where applicable, the supplementary statistical units as well as other necessary information are laid down in the said Annex.

The Annex comprises the conventional rates of duty.

However, whenever autonomous rates of duty are lower than the conventional rates of duty or where conventional rates of duty do not apply, the autonomous rates are also shown in the said Annex.

Article 2

An Integrated Tariff of the European Communities, hereinafter referred to as the ‘Taric’, which meets the requirements of the Common Customs Tariff, external trade statistics, the commercial, agricultural and other Community policies concerning the importation or exportation of goods, shall be established by the Commission.

The tariff shall be based on the Combined Nomenclature and include:

(a) the measures contained in this Regulation;

(b) the additional Community subdivisions, referred to as ‘Taric subheadings’, which are needed for the implementation of specific Community measures listed in Annex II;

(c) any other information necessary for the implementation or management of the Taric codes and additional codes as defined in Article 3(2) and (3);

(d) the rates of customs duty and other import and export charges, including duty exemptions and preferential tariff rates applicable to specific goods on importation or exportation;

(e) measures shown in Annex II applicable on the importation and exportation of specific goods.

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Article 3

1. Each CN subheading shall have an eight digit code number:

(a) the first six digits shall be the code numbers relating to the headings and subheadings of the harmonized system nomenclature;

(b) the seventh and eighth digits shall identify the CN subheadings. When a heading or subheading of the harmonized system is not further subdivided for Community purposes, the seventh and eighth digits shall be ‘00’.

▼M50

2. The Taric subheadings shall be identified by the 9th and 10th digits which, together with the code numbers referred to in paragraph 1, form the Taric code numbers. In the absence of a Community subdivision, the 9th and 10th digits shall be ‘00’.

3. Exceptionally, additional Taric codes of four characters may be used for the application of specific Community measures which are not coded, or not entirely coded, at the 9th and 10th digit level.

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Article 5

1. The Taric shall be used by the Commission and the Member States for the application of Community measures concerning importation into and exportation from the Community.

2. Taric codes and Taric additional codes shall be applied to the importation and, where applicable, to the exportation of goods covered by the corresponding subheadings.

3. Member States may add subdivisions or additional codes for national purposes. Identifying codes shall be assigned to such subdivisions or additional codes in accordance with Regulation (EEC) No 2454/93.

Article 6

The Taric shall be established, updated, managed and disseminated by the Commission, which shall, wherever possible, use computerised means. The Commission shall, in particular, take the necessary steps to:

(a) integrate all measures contained in this Regulation or shown in Annex II thereto into the Taric,

(b) attribute Taric codes and Taric additional codes,

(c) update the Taric immediately,

(d) disseminate in electronic format changes to the Taric immediately.

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Article 8

The committee ►M41 provided for in Article 247 of the Community Customs Code ◄ may examine any matter referred to it by its chairman, either on his own initiative or at the request of a representative of a Member State:

(a) concerning the combined nomenclature;

(b) concerning the Taric nomenclature and any other nomenclature which is wholly or partly based on the combined nomenclature or which adds any subdivisions to it, and which is established by specific Community provisions with a view to the application of tariff or other measures relating to trade in goods.

Article 9

1. Measures relating to the matters set out below shall be adopted in accordance with the procedure defined in Article 10:

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(a) application of the Combined Nomenclature and the Taric, concerning in particular:

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— explanatory notes;

— the creation, if necessary, and for the purpose of responding to the Community's own needs, of statistical subheadings in the Taric, when to do so appears more appropriate than in the CN;

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(b) amendments to the combined nomenclature to take account of changes in requirements relating to statistics or to commercial policy;

(c) amendments to Annex II;

(d) amendments to the combined nomenclature and adjustments to duties in accordance with decisions adopted by the Council or the Commission;

(e) amendments to the combined nomenclature intended to adapt it to take account of technological or commercial developments or aimed at the alignment or clarification of texts;

(f) amendments to the combined nomenclature resulting from changes to the harmonized system nomenclature;

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(g) questions relating to the application, functioning and management of the harmonised system to be discussed within the Customs Cooperation Council, as well as their implementation by the Community.

2. The provisions adopted under paragraph 1 shall not amend:

— the rates of customs duties;

— agricultural duties, refunds or other amounts applicable within the framework of the common agricultural policy or within that of specific schemes applicable to certain goods resulting from the processing of agricultural products;

— quantitative restrictions laid down under Community provisions;

— nomenclatures adopted within the framework of the common agricultural policy.

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3. If necessary, amendments to CN subheadings shall be immediately included as Taric subheadings. They shall only be included in the CN under the conditions referred to in Article 12.

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Article 10

1. The Commission shall be assisted by the Customs Code Committee set up by Article 247 of Regulation (EEC) No 2913/92 ( 1 ).

2. Where reference is made to this paragraph, Articles 4 and 7 of Decision 1999/468/EC ( 2 ) shall apply.

The period laid down in Article 4(3) of Decision 1999/468/EC shall be set at three months.

▼M41 —————

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Article 12

1. The Commission shall adopt each year, a regulation reproducing the complete version of the Combined Nomenclature, together with the rates of duty in accordance with Article 1, as resulting from measures adopted by the Council or the Commission. The said Regulation shall be published not later than 31 October in the Official Journal of the European Communities and it shall apply from 1 January of the following year.

2. Measures and information concerning the Common Customs Tariff or Taric shall, whenever possible, be disseminated in electronic format by using computerised means.

3. In order to ensure the uniform application of the Common Customs Tariff and the Taric, the Commission shall promote coordination and harmonisation of practices in Member States' customs laboratories, using wherever possible, computerised means.

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Article 14

Where a tariff preference is granted on the basis or rules of origin derived from the nomenclature of the Customs Cooperation Council in force on 31 December 1987, those rules shall remain applicable in accordance with the Community acts in force on that date.

Article 15

1. The codes and the descriptions of goods established on the basis of the combined nomenclature shall replace those established on the basis of the nomenclatures of the Common Customs Tariff and the Nimexe, without prejudice to international agreements concluded by the Community before the entry into force of this Regulation, and to acts taken in implementation thereof, which refer to the said nomenclatures.

Community acts which include the tariff or statistical nomenclature shall be amended accordingly by the Commission.

2. References to the Nimexe in the various Community acts in force shall be deemed to refer to the combined nomenclature.

Article 16

Regulations (EEC) No 950/68 and (EEC) No 97/69 are hereby repealed.

Article 17

This Regulation shall enter into force on the third day followings its publication in the Official Journal of the European Communities.

Articles 1 to 5 and 12 to 16 shall not apply until 1 January 1988.

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

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ANNEX I

COMBINED NOMENCLATURE

SUMMARY PART ONE — PRELIMINARY PROVISIONS Section I — General rules A. General rules for the interpretation of the Combined Nomenclature B. General rules concerning duties C. General rules applicable both to nomenclature and to duties Section II — Special provisions A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms B. Civil aircraft and goods for use in civil aircraft C. Pharmaceutical products D. Standard rate of duty E. Containers and packing materials F. Favourable tariff treatment by reason of the nature of the goods Signs, abbreviations and symbols Supplementary units PART TWO — SCHEDULE OF CUSTOMS DUTIES ChapterPage Section I Live animals; animal products 1. Live animals 2. Meat and edible meat offal 3. Fish and crustaceans, molluscs and other aquatic invertebrates 4. Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included 5. Products of animal origin, not elsewhere specified or included Section II Vegetable products 6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 7. Edible vegetables and certain roots and tubers 8. Edible fruit and nuts; peel of citrus fruit or melons 9. Coffee, tea, maté and spices 10. Cereals 11. Products of the milling industry; malt; starches; inulin; wheat gluten 12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 13. Lac; gums, resins and other vegetable saps and extracts 14. Vegetable plaiting materials; vegetable products not elsewhere specified or included Section III Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 17. Sugars and sugar confectionery 18. Cocoa and cocoa preparations 19. Preparations of cereals, flour, starch or milk; pastrycooks’ products 20. Preparations of vegetables, fruit, nuts or other parts of plants 21. Miscellaneous edible preparations 22. Beverages, spirits and vinegar 23. Residues and waste from the food industries; prepared animal fodder 24. Tobacco and manufactured tobacco substitutes Section V Mineral products 25. Salt; sulphur; earths and stone; plastering materials, lime and cement 26. Ores, slag and ash 27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Section VI Products of the chemical or allied industries 28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 29. Organic chemicals 30. Pharmaceutical products 31. Fertilisers 32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations 34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster 35. Albuminoidal substances; modified starches; glues; enzymes 36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 37. Photographic or cinematographic goods 38. Miscellaneous chemical products Section VII Plastics and articles thereof; rubber and articles thereof 39. Plastics and articles thereof 40. Rubber and articles thereof Section VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) 41. Raw hides and skins (other than furskins) and leather 42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) 43. Furskins and artificial fur; manufactures thereof Section IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 44. Wood and articles of wood; wood charcoal 45. Cork and articles of cork 46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Section X Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof 47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard 48. Paper and paperboard; articles of paper pulp, of paper or of paperboard 49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans Section XI Textiles and textile articles 50. Silk 51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric 52. Cotton 53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 54. Man-made filaments; strip and the like of man-made textile materials 55. Man-made staple fibres 56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof 57. Carpets and other textile floor coverings 58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 60. Knitted or crocheted fabrics 61. Articles of apparel and clothing accessories, knitted or crocheted 62. Articles of apparel and clothing accessories, not knitted or crocheted 63. Other made-up textile articles; sets; worn clothing and worn textile articles; rags Section XII Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair 64. Footwear, gaiters and the like; parts of such articles 65. Headgear and parts thereof 66. Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof 67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair Section XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware 68. Articles of stone, plaster, cement, asbestos, mica or similar materials 69. Ceramic products 70. Glass and glassware Section XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin Section XV Base metals and articles of base metal 72. Iron and steel 73. Articles of iron or steel 74. Copper and articles thereof 75. Nickel and articles thereof 76. Aluminium and articles thereof 77. (Reserved for possible future use in the Harmonised System) 78. Lead and articles thereof 79. Zinc and articles thereof 80. Tin and articles thereof 81. Other base metals; cermets; articles thereof 82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 83. Miscellaneous articles of base metal Section XVI Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles Section XVII Vehicles, aircraft, vessels and associated transport equipment 86. Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds 87. Vehicles other than railway or tramway rolling stock, and parts and accessories thereof 88. Aircraft, spacecraft, and parts thereof 89. Ships, boats and floating structures Section XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof 90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof 91. Clocks and watches and parts thereof 92. Musical instruments; parts and accessories of such articles Section XIX Arms and ammunition; parts and accessories thereof 93. Arms and ammunition; parts and accessories thereof Section XX Miscellaneous manufactured articles 94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings 95. Toys, games and sports requisites; parts and accessories thereof 96. Miscellaneous manufactured articles Section XXI Works of art, collectors’ pieces and antiques 97. Works of art, collectors’ pieces and antiques 98. Complete industrial plant 99. Special combined nomenclature codes PART THREE — TARIFF ANNEXES Section I — Agricultural annexes Annex 1 Agricultural components (EA), additional duties for sugar (AD S/Z) and additional duties for flour (AD F/M) Annex 2 Products to which an entry price applies Section II — Lists of pharmaceutical substances which qualify for duty-free treatment Annex 3 List of international non-proprietary names (INNs), provided for pharmaceutical substances by the World Health Organisation, which are free of duty Annex 4 List of prefixes and suffixes which, in combination with the INNs of Annex 3, describe the salts, esters or hydrates of INNs; these salts, esters and hydrates are free of duty, on condition that they are classifiable in the same 6-digit HS-subheading as the corresponding INN Annex 5 Salts, esters and hydrates of INNs, which are not classified in the same HS-heading as the corresponding INNs and which are free of duty Annex 6 List of pharmaceutical intermediates, i.e. compounds of a kind used for the manufacture of finished pharmaceutical products, which are free of duty Section III Annex 7 (Reserved for possible future use) Section IV — Favourable tariff treatment by reason of the nature of the goods Annex 8 Goods unfit for consumption (list of denaturants) Annex 9 Certificates Annex 10 Statistical TARIC codes

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PART ONE

PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

A. General rules for the interpretation of the Combined Nomenclature

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

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

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

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

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

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

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

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

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

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

(b) subject to the provisions of rule 5(a), packing materials and packing containers (3) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

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

B. General rules concerning duties

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

The conventional rates of duty reproduced in column 3 are applicable from 1 January 2019.

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

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

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

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

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

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

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

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

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

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

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

C. General rules applicable both to nomenclature and to duties

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

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

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

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

3. The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98 (4) (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 53 of Regulation (EU) No 952/2013 (5) of the European Parliament and of the Council.

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

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

SECTION II

SPECIAL PROVISIONS

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

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

2. Customs duties shall be suspended in respect of:

(a) goods intended for incorporation in drilling or production platforms:

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

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

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

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

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

CN codeDescription8901

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

890110

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

89011010

Seagoing

890120

Tankers

89012010

Seagoing

890130

Refrigerated vessels, other than those of subheading 8901 20

89013010

Seagoing

890190

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

89019010

Seagoing

890200

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

89020010

Seagoing

8903

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

Other

890391

Sailboats, with or without auxiliary motor

89039110

Seagoing

890392

Motorboats, other than outboard motorboats

89039210

Seagoing

890400

Tugs and pusher craft

89040010

Tugs

Pusher craft

89040091

Seagoing

8905

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

890510

Dredgers

89051010

Seagoing

890590

Other

89059010

Seagoing

8906

Other vessels, including warships and lifeboats other than rowing boats

89061000

Warships

Other

89069010

Seagoing

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

B. Civil aircraft and goods for use in civil aircraft

1. Relief from customs duty is provided for:

— civil aircraft,

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

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

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

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

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

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

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

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

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

3917 40 , 4011 30 , 4012 13 , 4012 20 , 6812 99 , 7324 10 , 7326 20 , 8302 10 , 8302 20 , 8302 42 , 8302 49 , 8302 60 , 8407 10 , 8408 90 , 8409 10 , 8411 , 8412 10 , 8412 21 , 8412 29 , 8412 31 , 8412 39 , 8412 80 80 , 8412 90 , 8413 19 , 8413 20 , 8413 30 , 8413 50 , 8413 60 , 8413 70 , 8413 81 , 8413 91 , 8414 10 , 8414 20 , 8414 30 , 8414 51 , 8414 59 , 8414 80 , 8414 90 , 8415 81 , 8415 82 , 8415 83 , 8418 10 , 8418 30 , 8418 40 , 8418 61 , 8418 69 , 8419 50 , 8419 81 , 8421 19 , 8421 21 , 8421 23 , 8421 29 , 8421 31 , 8421 39 , 8424 10 , 8479 90 , 8483 10 , 8483 30 , 8483 40 , 8483 50 , 8483 60 , 8483 90 , 8484 10 , 8484 90 , 8501 32 , 8501 52 , 8501 61 , 8501 62 , 8501 63 , 8502 , 8504 10 , 8504 31 , 8504 32 , 8504 33 , 8504 40 , 8504 50 , 8507 , 8511 10 , 8511 20 , 8511 30 , 8511 40 , 8511 50 , 8511 80 , 8518 10 , 8518 22 , 8518 29 , 8518 30 , 8518 40 , 8518 50 , 8519 81 95 , 8521 10 , 8526 , 8528 52 , 8529 10 , 8531 10 95 , 8531 20 , 8531 80 , 8539 10 , 8544 30 , 8801 , 8802 11 , 8802 12 , 8802 20 , 8802 30 , 8802 40 , 8803 10 , 8803 20 , 8803 30 , 9001 90 , 9002 90 , 9014 10 , 9025 , 9029 20 38 , 9030 31 , 9030 33 , 9030 89 , 9032 , 9104 .

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







Subheading Description 3917 21 90 , 3917 22 90 , 3917 23 90 , 3917 29 00 , 3917 31 , 3917 33 , 3917 39 00 , 7413 00 , 8307 10 , 8307 90 With fittings attached 4008 29 Profile shapes, cut to size 4009 12 , 4009 22 , 4009 32 , 4009 42 Suitable for conducting gases or liquids 3926 90 , 4016 10 , 4016 93 , 4016 99 For technical uses 4504 90 Gaskets, washers and other seals 6812 80 Other than clothing, clothing accessories, footwear, headgear, paper, millboard, felt or compressed asbestos fibre jointing, in sheets or rolls 6813 20 , 6813 81 , 6813 89 With a basis of asbestos or of other mineral substances 7007 21 Windshields, not framed 7322 90 Air heaters and hot-air distributors (excluding parts thereof) 7324 90 Sanitary ware (excluding parts thereof) 7608 10 , 7608 20 With fittings attached, suitable for conducting gases or liquids 8108 90 Tubes and pipes, with fittings attached, suitable for conducting gases or liquids 8415 90 Of air-conditioning machines of subheading 8415 81 , 8415 82 or 8415 83 8419 90 Parts of heat exchange units 8479 89 Hydropneumatic batteries; mechanical actuators for thrust reversers; toilet units specially designed; air humidifiers and dehumidifiers; servomechanisms, non-electric; non-electric starter motors; pneumatic starters for turbojets, turbopropellers and other gas turbines; windscreen wipers, non-electric; propeller regulators, non-electric 8501 20 , 8501 40 Of an output exceeding 735 W but not exceeding 150 kW 8501 31 Of an output exceeding 735 W, DC generators 8501 33 Motors of an output not exceeding 150 kW and generators 8501 34 Generators, of an output exceeding 375 kW 8501 51 Of an output exceeding 735 W 8501 53 Of an output not exceeding 150 kW 8516 80 20 Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing 8522 90 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of subheading 8519 81 95 8529 90 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of heading 8526 8536 70 Connectors of plastics for optical fibres, optical fibre bundles or cables 8543 70 04 , 8543 70 90 Flight recorders, electric synchros and transducers, defrosters and demisters with electric resistors 8803 90 90 Including gliders 9020 00 Excluding parts 9029 10 Electric or electronic revolution counters 9029 90 Of revolution counters, speed indicators and tachometers 9109 10 , 9109 90 Of a width or diameter not exceeding 50 mm 9405 10 , 9405 60 Of plastics or of base metal 9405 92 , 9405 99 Of the articles of subheading 9405 10 or 9405 60 , of plastics or of base metal

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

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

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

C. Pharmaceutical products

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

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

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

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

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

2. Special cases:

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

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

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

example: alanine methyl ester, hydrochloride;

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

example: oxprenoate potassium (INN): duty-free

oxprenoate sodium: not duty-free.

D. Standard rate of duty

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

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

— contained in travellers' personal luggage,

provided that such importations are not of a commercial nature.

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

Such flat-rate assessment shall not apply to goods for which the rate of duty in the schedule of customs duties is ‘free’ and to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 27 or pursuant to Article 41 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (6) .

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

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

— are of an occasional nature,

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

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

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

— are of an occasional nature, and

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

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

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

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

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

E. Containers and packing materials

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

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

(a) chargeable at the same rate of customs duty as the goods:

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

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

(b) admitted free of customs duties:

— where the goods are free of customs duty, or

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

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

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

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

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

— goods unfit for consumption,

— seeds,

— bolting cloth, not made up,

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

These goods are covered by subheadings (7) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’ or ‘This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions’.

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

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

— for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC (8) ),

— for seed potatoes (Council Directive 2002/56/EC of 13 June 2002 (9) ),

— for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002 (10) ).

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

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

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

SIGNS, ABBREVIATIONS AND SYMBOLS

★ Refers to new code numbers

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

AD F/M Additional duty on flour

AD S/Z Additional duty on sugar

b/f Bottle flask

cm/s Centimetre(s) per second

EA Agricultural component

€ Euro

INN International non-proprietary name

INNM International non-proprietary name modified

ISO International Organisation for Standardisation

Kbit 1 024 bits

kg/br Kilogram, gross

kg/net Kilogram, net

kg/net eda Kilogram drained net weight

kg/net mas Kilogram net, of dry matter

MAX Maximum

Mbit 1 048 576 bits

MIN Minimum

ml/g Millilitre(s) per gram

mm/s Millimetre(s) per second

RON Research octane number

Note:

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

SUPPLEMENTARY UNITS

c/k Carats (1 metric carat = 2 × 10–4 kg)

ce/el Number of cells

ct/l Carrying capacity in tonnes (11)

g Gram

gi F/S Gram of fissile isotopes

kg H2O2 Kilogram of hydrogen peroxide

kg K2O Kilogram of potassium oxide

kg KOH Kilogram of potassium hydroxide (caustic potash)

kg met.am. Kilogram of methylamines

kg N Kilogram of nitrogen

kg NaOH Kilogram of sodium hydroxide (caustic soda)

kg/net eda Kilogram drained net weight

kg P2O5 Kilogram of diphosphorus pentaoxide

kg 90 % sdt Kilogram of substance 90 % dry

kg U Kilogram of uranium

1 000 kWh Thousand kilowatt hours

l Litre

l alc. 100 % Litre pure (100 %) alcohol

m Metre

m2 Square metre

m3 Cubic metre

1 000 m3 Thousand cubic metres

pa Number of pairs

p/st Number of items

100 p/st Hundred items

1 000 p/st Thousand items

TJ Terajoule (gross calorific value)

— No supplementary unit

PART TWO

SCHEDULE OF CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes

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

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

CHAPTER 1

LIVE ANIMALS

Note

1. This chapter covers all live animals, except:

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

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

(c) animals of heading 9508 .

CN codeDescription

Conventional rate of duty (%)

Supplementary unit0101

Live horses, asses, mules and hinnies

Horses

01012100

Pure-bred breeding animals (13)

Free

p/st010129

Other

01012910

For slaughter (14)

Free

p/st01012990

Other

11,5

p/st01013000

Asses

7,7

p/st01019000

Other

10,9

p/st0102

Live bovine animals

Cattle

010221

Pure-bred breeding animals (15)

01022110

Heifers (female bovines that have never calved)

Free

p/st01022130

Cows

Free

p/st01022190

Other

Free

p/st010229

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 (12)

p/st

Of a weight exceeding 80 kg but not exceeding 160 kg

01022921

For slaughter

10,2 + 93,1 €/100 kg/net

p/st01022929

Other

10,2 + 93,1 €/100 kg/net (12)

p/st

Of a weight exceeding 160 kg but not exceeding 300 kg

01022941

For slaughter

10,2 + 93,1 €/100 kg/net

p/st01022949

Other

10,2 + 93,1 €/100 kg/net (12)

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/st01022959

Other

10,2 + 93,1 €/100 kg/net (12)

p/st

Cows

01022961

For slaughter

10,2 + 93,1 €/100 kg/net

p/st01022969

Other

10,2 + 93,1 €/100 kg/net (12)

p/st

Other

01022991

For slaughter

10,2 + 93,1 €/100 kg/net

p/st01022999

Other

10,2 + 93,1 €/100 kg/net (12)

p/st

Buffalo

01023100

Pure-bred breeding animals (15)

Free

p/st010239

Other

01023910

Domestic species

10,2 + 93,1 €/100 kg/net

p/st01023990

Other

Free

p/st010290

Other

01029020

Pure-bred breeding animals (15)

Free

p/st

Other

01029091

Domestic species

10,2 + 93,1 €/100 kg/net

p/st01029099

Other

Free

p/st0103

Live swine

01031000

Pure-bred breeding animals (16)

Free

p/st

Other

010391

Weighing less than 50 kg

01039110

Domestic species

41,2 €/100 kg/net

p/st01039190

Other

Free

p/st010392

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/st01039219

Other

41,2 €/100 kg/net

p/st01039290

Other

Free

p/st0104

Live sheep and goats

010410

Sheep

01041010

Pure-bred breeding animals (17)

Free

p/st

Other

01041030

Lambs (up to a year old)

80,5 €/100 kg/net (12)

p/st01041080

Other

80,5 €/100 kg/net (12)

p/st010420

Goats

01042010

Pure-bred breeding animals (17)

3,2

p/st01042090

Other

80,5 €/100 kg/net (12)

p/st0105

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/st01051119

Other

52 €/1 000 p/st

p/st

Other

01051191

Laying stocks

52 €/1 000 p/st

p/st01051199

Other

52 €/1 000 p/st

p/st01051200

Turkeys

152 €/1 000 p/st

p/st01051300

Ducks

52 €/1 000 p/st

p/st01051400

Geese

152 €/1 000 p/st

p/st01051500

Guinea fowls

52 €/1 000 p/st

p/st

Other

01059400

Fowls of the species Gallus domesticus

20,9 €/100 kg/net

p/st010599

Other

01059910

Ducks

32,3 €/100 kg/net

p/st01059920

Geese

31,6 €/100 kg/net

p/st01059930

Turkeys

23,8 €/100 kg/net

p/st01059950

Guinea fowls

34,5 €/100 kg/net

p/st0106

Other live animals

Mammals

01061100

Primates

Free

p/st01061200

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/st01061300

Camels and other camelids (Camelidae)

Free

p/st010614

Rabbits and hares

01061410

Domestic rabbits

3,8

p/st01061490

Other

Free

—01061900

Other

Free

—01062000

Reptiles (including snakes and turtles)

Free

p/st

Birds

01063100

Birds of prey

Free

p/st01063200

Psittaciformes (including parrots, parakeets, macaws and cockatoos)

Free

p/st01063300

Ostriches; emus (Dromaius novaehollandiae)

Free

p/st010639

Other

01063910

Pigeons

6,4

p/st01063980

Other

Free

—

Insects

01064100

Bees

Free

—01064900

Other

Free

—01069000

Other

Free

—

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

1. This chapter does not cover:

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

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

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

Additional notes

1. A. The following expressions have the meanings hereby assigned to them: (a) ‘carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10 : whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; ‘carcase’ includes the front part of the carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 pairs of ribs; (b) ‘half-carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10 : the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis; ‘half-carcase’ includes the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 ribs; (c) ‘compensated quarters’, for the purposes of subheadings 0201 20 20 and 0202 20 10 : portions composed of either: — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib. The forequarters and the hindquarters constituting ‘compensated quarters’ must be presented to customs at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed, provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters); (d) ‘unseparated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30 : the front part of a carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut), with or without the thin flank; (e) ‘separated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30 : the front part of a half-carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut), with or without the thin flank; (f) ‘unseparated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50 : the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank; (g) ‘separated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50 : the rear part of a half-carcase, comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank; (h) 1. ‘crop’ and ‘chuck and blade’ cuts, for the purposes of subheading 0202 30 50 : the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib; 2. ‘brisket’ cut, for the purposes of subheading 0202 30 50 : the lower part of the forequarter, comprising the brisket navel end and the brisket point end. B. Products covered by additional notes 1(A)(a) to (g) to this chapter may be presented with or without the vertebral column. C. In determining the number of whole or cut ribs referred to in additional note 1(A), only those attached to the vertebral column are to be taken into consideration. If the vertebral column has been removed, only the whole or cut ribs which otherwise would have been directly attached to the vertebral column are to be taken into consideration.

2. A. The following expressions have the meanings hereby assigned to them: (a) ‘carcases or half-carcases’, for the purposes of subheadings 0203 11 10 and 0203 21 10 : slaughtered pigs, in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through each cervical, dorsal, lumbar and sacral vertebra, through or along the sternum and through the ischio-pubic symphysis. These carcases or half-carcases may be with or without head, with or without the chaps, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands); (b) ‘hams’ (legs), for the purposes of subheadings 0203 12 11 , 0203 22 11 , 0210 11 11 and 0210 11 31 : the posterior (caudal) part of the half-carcase, including bones, with or without the foot, shank, rind or subcutaneous fat. The ham (leg) is separated from the rest of the half-carcase, so that it includes, at most, the last lumbar vertebra; (c) ‘fore-ends’, for the purposes of subheadings 0203 19 11 , 0203 29 11 , 0210 19 30 and 0210 19 60 : the anterior (cranial) part of the half-carcase without the head, with or without the chaps, including bones, with or without foot, shank, rind or subcutaneous fat. The fore-end is separated from the rest of the half-carcase, so that it includes, at most, the fifth dorsal vertebra. The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column; (d) ‘shoulders’, for the purposes of subheadings 0203 12 19 , 0203 22 19 , 0210 11 19 and 0210 11 39 : the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat. The blade-bone and attached muscles, presented separately, remain classified in this subheading as a part of the shoulder; (e) ‘loins’, for the purposes of subheadings 0203 19 13 , 0203 29 13 , 0210 19 40 and 0210 19 70 : the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind. The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column; (f) ‘bellies’, for the purposes of subheadings 0203 19 15 , 0203 29 15 , 0210 12 11 and 0210 12 19 : the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as ‘streaky’, with or without bones, but with the rind and the subcutaneous fat; (g) ‘bacon sides’, for the purposes of subheading 0210 19 10 : the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and diaphragm; (h) ‘spencers’, for the purposes of subheading 0210 19 10 : the bacon side without the ham, whether or not boned; (ij) ‘three-quarter sides’, for the purposes of subheading 0210 19 20 : the bacon side without the fore-end, whether or not boned; (k) ‘middles’, for the purposes of subheading 0210 19 20 : the bacon side without the ham and the fore-end, whether or not boned. The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles. B. The parts of the cuts defined in paragraph 2(A)(f) fall in the same subheadings, only if they contain rind and subcutaneous fat. If the cuts falling in subheadings 0210 11 11 , 0210 11 19 , 0210 11 31 , 0210 11 39 , 0210 19 30 and 0210 19 60 are derived from a bacon side from which the bones indicated under paragraph 2(A)(g) have already been removed, the lines of cutting must follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof must contain bones. C. Subheadings 0206 49 00 and 0210 99 49 , include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof. The head is separated from the rest of the half-carcase as follows: — by a straight cut parallel to the cranium; or — by a cut parallel to the cranium up to the level of the eyes and then inclined to the front of the head, thereby causing the chaps to remain attached to the half-carcase. The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part, are considered parts of heads. However, the cuts of boneless meat of the fore-end, presented alone (jowls, chaps, or chaps and jowls together), fall in subheading 0203 19 55 , 0203 29 55 , 0210 19 50 or 0210 19 81 , as the case may be. D. For the purposes of subheadings 0209 10 11 and 0209 10 19 , ‘subcutaneous pig fat’ has the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue must exceed the weight of the rind. These subheadings also include subcutaneous pig fat from which the rind has been removed. E. For the purposes of subheadings 0210 11 31 , 0210 11 39 , 0210 12 19 and 0210 19 60 to 0210 19 89 , products in which the water/protein ratio in the meat (nitrogen content × 6,25) is 2,8 or less is considered as ‘dried or smoked’. The nitrogen content is determined in accordance with ISO method 937-1978.

3. A. For the purposes of heading 0204 , the following expressions have the meanings hereby assigned to them: (a) ‘carcases’, for the purposes of subheadings 0204 10 , 0204 21 , 0204 30 , 0204 41 , 0204 50 11 and 0204 50 51 : whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; (b) ‘half-carcases’, for the purposes of subheadings 0204 10 , 0204 21 , 0204 30 , 0204 41 , 0204 50 11 and 0204 50 51 : the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis; (c) ‘short-forequarters’, for the purposes of subheadings 0204 22 10 , 0204 42 10 , 0204 50 13 and 0204 50 53 : the anterior part of the carcase, with or without the breast, including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven pairs of whole or cut ribs; (d) ‘short-forequarters’, for the purposes of subheadings 0204 22 10 , 0204 42 10 , 0204 50 13 and 0204 50 53 : the anterior part of the half-carcase, with or without the breast, including all the bones and the shoulder, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven whole or cut ribs; (e) ‘chines and/or best ends’, for the purposes of subheadings 0204 22 30 , 0204 42 30 , 0204 50 15 and 0204 50 55 : the remaining part of the carcase after the legs and short-forequarters have been removed, with or without the kidneys; the chines, when separated from the best ends, must include a minimum of five lumbar vertebrae; the best ends, when separated from the chines, must include a minimum of five pairs of whole or cut ribs; (f) ‘chine and/or best end’, for the purposes of subheadings 0204 22 30 , 0204 42 30 , 0204 50 15 and 0204 50 55 : the remaining part of the half-carcase after the legs and short-forequarters have been removed, with or without the kidney; the chine, when separated from the best end, must include a minimum of five lumbar vertebrae; the best end, when separated from the chine, must include a minimum of five whole or cut ribs; (g) ‘legs’, for the purposes of subheadings 0204 22 50 , 0204 42 50 , 0204 50 19 and 0204 50 59 : the rear part of the carcase, comprising all the bones and the legs and cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis; (h) ‘legs’, for the purposes of subheadings 0204 22 50 , 0204 42 50 , 0204 50 19 and 0204 50 59 : the rear part of the half-carcase comprising all the bones and the leg cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis. B. In determining the number of whole or cut ribs referred to in paragraph 3 A, only those attached to the backbone are to be taken into consideration.

4. The following expressions have the meanings hereby assigned to them:

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

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

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

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

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

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

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

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

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

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

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

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

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

6. (a) Uncooked seasoned meats fall in Chapter 16. ‘Seasoned meat’ is uncooked meat that has been seasoned, either in depth or over the whole surface of the product, with seasoning either visible to the naked eye or clearly distinguishable by taste. (b) Products falling in heading 0210 to which seasoning has been added during the process of preparation remain classified therein, provided that the addition of seasoning has not changed their character.

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

CN codeDescription

Conventional rate of duty (%)

Supplementary unit0201

Meat of bovine animals, fresh or chilled

02011000

Carcases and half-carcases

12,8 + 176,8 €/100 kg/net (12)

—020120

Other cuts with bone in

02012020

‘Compensated’ quarters

12,8 + 176,8 €/100 kg/net (12)

—02012030

Unseparated or separated forequarters

12,8 + 141,4 €/100 kg/net (12)

—02012050

Unseparated or separated hindquarters

12,8 + 212,2 €/100 kg/net (12)

—02012090

Other

12,8 + 265,2 €/100 kg/net (12)

—02013000

Boneless

12,8 + 303,4 €/100 kg/net (12)

—0202

Meat of bovine animals, frozen

02021000

Carcases and half-carcases

12,8 + 176,8 €/100 kg/net (12)

—020220

Other cuts with bone in

02022010

‘Compensated’ quarters

12,8 + 176,8 €/100 kg/net (12)

—02022030

Unseparated or separated forequarters

12,8 + 141,4 €/100 kg/net (12)

—02022050

Unseparated or separated hindquarters

12,8 + 221,1 €/100 kg/net (12)

—02022090

Other

12,8 + 265,3 €/100 kg/net (12)

—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 (12)

—02023050

Crop, chuck-and-blade and brisket cuts (19)

12,8 + 221,1 €/100 kg/net (12)

—02023090

Other

12,8 + 304,1 €/100 kg/net (12)

—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 (12)

—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 (12)

—02031219

Shoulders and cuts thereof

60,1 €/100 kg/net (12)

—02031290

Other

Free

—020319

Other

Of domestic swine

02031911

Fore-ends and cuts thereof

60,1 €/100 kg/net (12)

—02031913

Loins and cuts thereof, with bone in

86,9 €/100 kg/net (12)

—02031915

Bellies (streaky) and cuts thereof

46,7 €/100 kg/net (12)

—

Other

02031955

Boneless

86,9 €/100 kg/net (12)

—02031959

Other

86,9 €/100 kg/net (12)

—02031990

Other

Free

—

Frozen

020321

Carcases and half-carcases

02032110

Of domestic swine

53,6 €/100 kg/net (12)

—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 (12)

—02032219

Shoulders and cuts thereof

60,1 €/100 kg/net (12)

—02032290

Other

Free

—020329

Other

Of domestic swine

02032911

Fore-ends and cuts thereof

60,1 €/100 kg/net (12)

—02032913

Loins and cuts thereof, with bone in

86,9 €/100 kg/net (12)

—02032915

Bellies (streaky) and cuts thereof

46,7 €/100 kg/net (12)

—

Other

02032955

Boneless

86,9 €/100 kg/net (12)

—02032959

Other

86,9 €/100 kg/net (12)

—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 (12)

—

Other meat of sheep, fresh or chilled

02042100

Carcases and half-carcases

12,8 + 171,3 €/100 kg/net (12)

—020422

Other cuts with bone in

02042210

Short forequarters

12,8 + 119,9 €/100 kg/net (12)

—02042230

Chines and/or best ends

12,8 + 188,5 €/100 kg/net (12)

—02042250

Legs

12,8 + 222,7 €/100 kg/net (12)

—02042290

Other

12,8 + 222,7 €/100 kg/net (12)

—02042300

Boneless

12,8 + 311,8 €/100 kg/net (12)

—02043000

Carcases and half-carcases of lamb, frozen

12,8 + 128,8 €/100 kg/net (12)

—

Other meat of sheep, frozen

02044100

Carcases and half-carcases

12,8 + 128,8 €/100 kg/net (12)

—020442

Other cuts with bone in

02044210

Short forequarters

12,8 + 90,2 €/100 kg/net (12)

—02044230

Chines and/or best ends

12,8 + 141,7 €/100 kg/net (12)

—02044250

Legs

12,8 + 167,5 €/100 kg/net (12)

—02044290

Other

12,8 + 167,5 €/100 kg/net (12)

—020443

Boneless

02044310

Of lamb

12,8 + 234,5 €/100 kg/net (12)

—02044390

Other

12,8 + 234,5 €/100 kg/net (12)

—020450

Meat of goats

Fresh or chilled

02045011

Carcases and half-carcases

12,8 + 171,3 €/100 kg/net (12)

—02045013

Short forequarters

12,8 + 119,9 €/100 kg/net (12)

—02045015

Chines and/or best ends

12,8 + 188,5 €/100 kg/net (12)

—02045019

Legs

12,8 + 222,7 €/100 kg/net (12)

—

Other

02045031

Cuts with bone in

12,8 + 222,7 €/100 kg/net (12)

—02045039

Boneless cuts

12,8 + 311,8 €/100 kg/net (12)

—

Frozen

02045051

Carcases and half-carcases

12,8 + 128,8 €/100 kg/net (12)

—02045053

Short forequarters

12,8 + 90,2 €/100 kg/net (12)

—02045055

Chines and/or best ends

12,8 + 141,7 €/100 kg/net (12)

—02045059

Legs

12,8 + 167,5 €/100 kg/net (12)

—

Other

02045071

Cuts with bone in

12,8 + 167,5 €/100 kg/net (12)

—02045079

Boneless cuts

12,8 + 234,5 €/100 kg/net (12)

—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 (14)

Free

—

Other

02061095

Thick skirt and thin skirt

12,8 + 303,4 €/100 kg/net (12)

—02061098

Other

Free

—

Of bovine animals, frozen

02062100

Tongues

Free

—02062200

Livers

Free

—020629

Other

02062910

For the manufacture of pharmaceutical products (14)

Free

—

Other

02062991

Thick skirt and thin skirt

12,8 + 304,1 €/100 kg/net (12)

—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 (14)

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 (14)

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 (12)

—02071130

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

29,9 €/100 kg/net (12)

—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 (12)

—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 (12)

—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 (12)

—020713

Cuts and offal, fresh or chilled

Cuts

02071310

Boneless

102,4 €/100 kg/net (12)

—

With bone in

02071320

Halves or quarters

35,8 €/100 kg/net (12)

—02071330

Whole wings, with or without tips

26,9 €/100 kg/net (12)

—02071340

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

18,7 €/100 kg/net (12)

—02071350

Breasts and cuts thereof

60,2 €/100 kg/net (12)

—02071360

Legs and cuts thereof

46,3 €/100 kg/net (12)

—02071370

Other

100,8 €/100 kg/net (12)

—

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 (12)

—

With bone in

02071420

Halves or quarters

35,8 €/100 kg/net (12)

—02071430

Whole wings, with or without tips

26,9 €/100 kg/net (12)

—02071440

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

18,7 €/100 kg/net (12)

—02071450

Breasts and cuts thereof

60,2 €/100 kg/net (12)

—02071460

Legs and cuts thereof

46,3 €/100 kg/net (12)

—02071470

Other

100,8 €/100 kg/net (12)

—

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 (12)

—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 (12)

—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 (12)

—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 (12)

—020726

Cuts and offal, fresh or chilled

Cuts

02072610

Boneless

85,1 €/100 kg/net (12)

—

With bone in

02072620

Halves or quarters

41 €/100 kg/net (12)

—02072630

Whole wings, with or without tips

26,9 €/100 kg/net (12)

—02072640

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

18,7 €/100 kg/net (12)

—02072650

Breasts and cuts thereof

67,9 €/100 kg/net (12)

—

Legs and cuts thereof

02072660

Drumsticks and cuts of drumsticks

25,5 €/100 kg/net (12)

—02072670

Other

46 €/100 kg/net (12)

—02072680

Other

83 €/100 kg/net (12)

—

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 (12)

—

With bone in

02072720

Halves or quarters

41 €/100 kg/net (12)

—02072730

Whole wings, with or without tips

26,9 €/100 kg/net (12)

—02072740

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

18,7 €/100 kg/net (12)

—02072750

Breasts and cuts thereof

67,9 €/100 kg/net (12)

—

Legs and cuts thereof

02072760

Drumsticks and cuts thereof

25,5 €/100 kg/net (12)

—02072770

Other

46 €/100 kg/net (12)

—02072780

Other

83 €/100 kg/net (12)

—

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

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Notes

1. This chapter does not cover:

(a) mammals of heading 0106 ;

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

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

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

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

Additional notes

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

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

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

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

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

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

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

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

(d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Isuridae) of subheadings 0304 47 90 and 0304 88 19 .

CN codeDescription

Conventional rate of duty (%)

Supplementary unit0301

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

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

—03019917

Other

8

—03019985

Other

16

—0302

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

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

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 edible fish offal of subheadings 0302 91 to 0302 99

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

Turbots (Psetta maxima)

15

—030229

Other

03022910

Megrim (Lepidorhombus spp.)

15

—03022980

Other

15

—

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

030231

Albacore or longfinned tuna (Thunnus alalunga)

03023110

For the industrial manufacture of products of heading 1604 (14)

22 (20) (12)

—03023190

Other

22

—030232

Yellowfin tuna (Thunnus albacares)

03023210

For the industrial manufacture of products of heading 1604 (14)

22 (20) (12)

—03023290

Other

22

—030233

Skipjack or stripe-bellied bonito

03023310

For the industrial manufacture of products of heading 1604 (14)

22 (20) (12)

—03023390

Other

22

—030234

Bigeye tuna (Thunnus obesus)

03023410

For the industrial manufacture of products of heading 1604 (14)

22 (20) (12)

—03023490

Other

22

—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 (14)

22 (20) (12)

—03023519

Other

22

—

Pacific bluefin tuna (Thunnus orientalis)

03023591

For the industrial manufacture of products of heading 1604 (14)

22 (20) (12)

—03023599

Other

22

—030236

Southern bluefin tuna (Thunnus maccoyii)

03023610

For the industrial manufacture of products of heading 1604 (14)

22 (20) (12)

—03023690

Other

22

—030239

Other

03023920

For the industrial manufacture of products of heading 1604 (14)

22 (20) (12)

—03023980

Other

22

—

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capeli