HS 8 Code Indicative description at subheading level Description at 8-digit level Base rate Basket

0101.21.00 Pure-bred breeding horses 8 % B (10 yrs)

0101.29.00 Live horses (excl. pure-bred for breeding) 20 % C (15 yrs)

0101.30.00 Live asses 8 % B (10 yrs)

0101.90.10 Live mules and hinnies – – – Horses 20 % C (15 yrs)

0101.90.90 Live mules and hinnies – – – Other 8 % B (10 yrs)

0102.21.00 Pure-bred cattle for breeding 0 % A (5 yrs)

0102.29.00 Live cattle (excl. pure-bred for breeding) 8 % B (10 yrs)

0102.31.00 Pure-bred buffalo for breeding 0 % A (5 yrs)

0102.39.00 Live buffalo (excl. pure-bred for breeding) 8 % B (10 yrs)

0102.90.00 Live bovine animals (excl. cattle and buffalo) 8 % B (10 yrs)

0103.10.00 Pure-bred breeding swine 8 % B (10 yrs)

0103.91.00 Live pure-bred swine, weighing < 50 kg (excl. pure-bred for breeding) 8 % B (10 yrs)

0103.92.00 Live pure-bred swine, weighing >= 50 kg (excl. pure-bred for breeding) 8 % B (10 yrs)

0104.10.00 Live sheep 8 % B (10 yrs)

0104.20.00 Live goats 8 % B (10 yrs)

0105.11.00 Live fowls of the species Gallus domesticus, weighing <= 185 g (excl. turkeys and guinea fowls) 0 % A (5 yrs)

0105.12.00 Live domestic turkeys, weighing <= 185 g 0 % A (5 yrs)

0105.13.00 Live domestic ducks, weighing <= 185 g 0 % A (5 yrs)

0105.14.00 Live domestic geese, weighing <= 185 g 0 % A (5 yrs)

0105.15.00 Live domestic guinea fowls, weighing <= 185 g 0 % A (5 yrs)

0105.94.00 Live fowls of the species Gallus domesticus, weighing > 185 g 0 % A (5 yrs)

0105.99.00 Live domestic ducks, geese, turkeys and guinea fowls, weighing > 185 g 0 % A (5 yrs)

0106.11.00 Live primates 8 % B (10 yrs)

0106.12.00 Live 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) 8 % B (10 yrs)

0106.13.00 Live camels and other camelids (Camelidae) 8 % B (10 yrs)

0106.14.00 Live rabbits and hares 8 % B (10 yrs)

0106.19.00 Live mammals (excl. primates, whales, dolphins and porpoises, manatees and dugongs, seals, sea lions and walruses, camels and other camelids, rabbits and hares, horses, asses, mules, hinnies, bovines, pigs, sheep and goats) 8 % B (10 yrs)

0106.20.00 Live reptiles (e.g. snakes, turtles, alligators, caymans, iguanas, gavials and lizards) 8 % B (10 yrs)

0106.31.00 Live birds of prey 8 % B (10 yrs)

0106.32.00 Live psittaciformes (incl. parrots, parrakeets, macaws and cockatoos) 8 % B (10 yrs)

0106.33.00 Live ostriches, and emus (Dromaius novaehollandiae) 8 % B (10 yrs)

0106.39.10 Live birds (excl. birds of prey, psittaciformes, parrots, parrakeets, macaws, cockatoos, ostriches and emus) – – – Of a kind used for human food 8 % B (10 yrs)

0106.39.90 Live birds (excl. birds of prey, psittaciformes, parrots, parrakeets, macaws, cockatoos, ostriches and emus) – – – Other (including zoo animals, dogs and cats) 20 % C (15 yrs)

0106.41.00 Live bees 8 % E (excl)

0106.49.00 Live insects (excl. bees) 8 % B (10 yrs)

0106.90.00 Live animals (excl. mammals, reptiles, birds, insects, fish, crustaceans, molluscs and other aquatic invertebrates and cultures of micro-organisms, etc.) 8 % B (10 yrs)

0201.10.00 Carcases or half-carcases of bovine animals, fresh or chilled 8 % C (15 yrs)

0201.20.00 Fresh or chilled bovine cuts, with bone in (excl. carcases and half-carcases) 8 % E (excl)

0201.30.00 Fresh or chilled bovine meat, boneless 8 % C (15 yrs)

0202.10.00 Frozen bovine carcases and half-carcases 8 % B (10 yrs)

0202.20.00 Frozen bovine cuts, with bone in (excl. carcases and half-carcases) 8 % D (20 yrs)

0202.30.00 Frozen, boneless meat of bovine animals 8 % D (20 yrs)

0203.11.00 Fresh or chilled carcases and half-carcases of swine 8 % B (10 yrs)

0203.12.00 Fresh or chilled hams, shoulders and cuts thereof of swine, with bone in 8 % E (excl)

0203.19.00 Fresh or chilled meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in) 8 % B (10 yrs)

0203.21.00 Frozen carcases and half-carcases of swine 8 % B (10 yrs)

0203.22.00 Frozen hams, shoulders and cuts thereof of swine, with bone in 8 % B (10 yrs)

0203.29.10 Frozen meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in) Meat of swine fresh, chilled or frozen - pig trotters 5 % E (excl)

0203.29.90 Frozen meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in) Other meat of swine, fresh, chilled or frozen 8 % B (10 yrs)

0204.10.00 Fresh or chilled lamb carcases and half-carcases 0 % A (5 yrs)

0204.21.00 Fresh or chilled sheep carcases and half-carcases (excl. lambs) 0 % A (5 yrs)

0204.22.00 Fresh or chilled cuts of sheep, with bone in (excl. carcases and half-carcases) 0 % A (5 yrs)

0204.23.00 Fresh or chilled boneless cuts of sheep 0 % A (5 yrs)

0204.30.00 Frozen lamb carcases and half-carcases 0 % A (5 yrs)

0204.41.00 Frozen sheep carcases and half-carcases (excl. lambs) 0 % A (5 yrs)

0204.42.00 Frozen cuts of sheep, with bone in (excl. carcases and half-carcases) 0 % A (5 yrs)

0204.43.00 Frozen boneless cuts of sheep 0 % A (5 yrs)

0204.50.00 Fresh, chilled or frozen meat of goats 0 % A (5 yrs)

0205.00.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen 8 % B (10 yrs)

0206.10.00 Fresh or chilled edible offal of bovine animals 20 % C (15 yrs)

0206.21.00 Frozen edible bovine tongues 20 % C (15 yrs)

0206.22.00 Frozen edible bovine livers 20 % C (15 yrs)

0206.29.00 Frozen edible bovine offal (excl. tongues and livers) 20 % C (15 yrs)

0206.30.00 Fresh or chilled edible offal of swine 20 % C (15 yrs)

0206.41.00 Frozen edible livers of swine 20 % C (15 yrs)

0206.49.00 Edible offal of swine, frozen (excl. livers) 20 % C (15 yrs)

0206.80.00 Fresh or chilled edible offal of sheep, goats, horses, asses, mules and hinnies 20 % C (15 yrs)

0206.90.00 Frozen edible offal of sheep, goats, horses, asses, mules and hinnies 20 % C (15 yrs)

0207.11.00 Fresh or chilled fowls of the species Gallus domesticus, not cut in pieces 0 % A (5 yrs)

0207.12.00 Frozen fowls of the species Gallus domesticus, not cut in pieces 0 % A (5 yrs)

0207.13.10 Fresh or chilled cuts and edible offal of fowls of the species Gallus domesticus – – – Cuts 0 % A (5 yrs)

0207.13.20 Fresh or chilled cuts and edible offal of fowls of the species Gallus domesticus – – – Offal 20 % C (15 yrs)

0207.14.10 Frozen cuts and edible offal of fowls of the species Gallus domesticus – – – Cuts 0 % E (excl)

0207.14.20 Frozen cuts and edible offal of fowls of the species Gallus domesticus – – – Offal 20 % C (15 yrs)

0207.24.00 Fresh or chilled turkeys of the species domesticus, not cut in pieces 0 % A (5 yrs)

0207.25.00 Frozen turkeys of the species domesticus, not cut into pieces 0 % A (5 yrs)

0207.26.10 Fresh or chilled cuts and edible offal of turkeys of the species domesticus – – – Tails 100 % E (excl)

0207.26.20 Fresh or chilled cuts and edible offal of turkeys of the species domesticus – – – Wings 5 % B (10 yrs)

0207.26.30 Fresh or chilled cuts and edible offal of turkeys of the species domesticus – – – Other cuts 5 % B (10 yrs)

0207.26.40 Fresh or chilled cuts and edible offal of turkeys of the species domesticus – – – Offal 20 % C (15 yrs)

0207.27.10 Frozen cuts and edible offal of turkeys of the species domesticus – – – Tails 100 % E (excl)

0207.27.20 Frozen cuts and edible offal of turkeys of the species domesticus – – – Wings 5 % B (10 yrs)

0207.27.30 Frozen cuts and edible offal of turkeys of the species domesticus – – – Others cuts 5 % B (10 yrs)

0207.27.40 Frozen cuts and edible offal of turkeys of the species domesticus – – – Offal 20 % C (15 yrs)

0207.41.00 Fresh or chilled domestic ducks, not cut in pieces 0 % A (5 yrs)

0207.42.00 Frozen domestic ducks, not cut in pieces 0 % A (5 yrs)

0207.43.00 Fatty livers of domestic ducks, fresh or chilled 20 % C (15 yrs)

0207.44.00 Fresh or chilled cuts and edible offal of domestic ducks (excl. fatty livers) 20 % C (15 yrs)

0207.45.00 Frozen cuts and edible offal of domestic ducks 20 % C (15 yrs)

0207.51.00 Fresh or chilled domestic geese, not cut in pieces 0 % A (5 yrs)

0207.52.00 Frozen domestic geese, not cut in pieces 0 % A (5 yrs)

0207.53.00 Fatty livers of domestic geese, fresh or chilled 20 % C (15 yrs)

0207.54.00 Fresh or chilled cuts and edible offal of domestic geese (excl. fatty livers) 20 % C (15 yrs)

0207.55.00 Frozen cuts and edible offal of domestic geese 20 % C (15 yrs)

0207.60.00 Meat and edible offal of domestic guinea fowls, fresh, chilled or frozen 20 % C (15 yrs)

0208.10.00 Fresh, chilled or frozen meat and edible offal of rabbits or hares 20 % C (15 yrs)

0208.30.00 Fresh, chilled or frozen meat and edible offal of primates 20 % C (15 yrs)

0208.40.00 Fresh, chilled or frozen meat and edible offal of whales, dolphins and porpoises (mammals of the order Cetacea), of manatees and dugongs (mammals of the order Sirenia) and of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 20 % C (15 yrs)

0208.50.00 Fresh, chilled or frozen meat and edible offal of reptiles (e.g. snakes, turtles, crocodiles) 20 % C (15 yrs)

0208.60.00 Fresh, chilled or frozen meat and edible offal of camels and other camelids (Camelidae) 20 % C (15 yrs)

0208.90.00 Fresh, chilled or frozen meat and edible offal of pigeons, game, reindeer and other animals (excl. bovine animals, swine, sheep, goats, horses, asses, mules, hinnies, poultry (fowls of the species Gallus domesticus, ducks, geese, turkeys, guinea fowl), rabbits, hares, primates, 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) and reptiles) 20 % C (15 yrs)

0209.10.00 Pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 20 % E (excl)

0209.90.00 Poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 20 % E (excl)

0210.11.00 Hams, shoulders and cuts thereof of swine, salted, in brine, dried or smoked, with bone in 20 % E (excl)

0210.12.00 Bellies (streaky) and cuts thereof of swine, salted, in brine, dried or smoked 20 % E (excl)

0210.19.00 Meat of swine, salted, in brine, dried or smoked (excl. hams, shoulders and cuts thereof, with bone in, and bellies and cuts thereof) 20 % E (excl)

0210.20.00 Meat of bovine animals, salted, in brine, dried or smoked 20 % E (excl)

0210.91.00 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of primates 20 % C (15 yrs)

0210.92.00 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat or meat offal, of whales, dolphins and porpoises (mammals of the order Cetacea), manatees and dugongs (mammals of the order Sirenia) and seals, sea lions and walruses (mammals of the suborder Pinnipedia) 20 % C (15 yrs)

0210.93.00 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of reptiles (e.g. snakes, turtles, alligators) 20 % C (15 yrs)

0210.99.00 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal (excl. meat of bovine animals and swine and meat and edible offal of primates, 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) and reptiles) 20 % C (15 yrs)

0301.11.00 Live ornamental freshwater fish 20 % E (excl)

0301.19.00 Live ornamental fish (excl. freshwater) 20 % E (excl)

0301.91.00 Live trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 20 % E (excl)

0301.92.00 Live eels (Anguilla spp.) 20 % E (excl)

0301.93.00 Live carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 20 % E (excl)

0301.94.00 Live Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) 20 % E (excl)

0301.95.00 Live southern bluefin tunas (Thunnus maccoyii) 20 % E (excl)

0301.99.00 Live fish (excl. ornamental fish, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), eels (Anguilla spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) and southern bluefin tuna (Thunnus maccoyii)) 20 % E (excl)

0302.11.00 Fresh or chilled trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 20 % E (excl)

0302.13.00 Fresh or chilled Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 20 % E (excl)

0302.14.00 Fresh or chilled Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 20 % E (excl)

0302.19.00 Fresh or chilled salmonidae (excl. trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), 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)) 20 % C (15 yrs)

0302.21.00 Fresh or chilled lesser or Greenland halibut (Reinhardtius hippoglossoides), Atlantic halibut (Hippoglossus hippoglossus) and Pacific halibut (Hippoglossus stenolepis) 20 % E (excl)

0302.22.00 Fresh or chilled plaice (Pleuronectes platessa) 20 % E (excl)

0302.23.00 Fresh or chilled sole (Solea spp.) 20 % E (excl)

0302.24.00 Fresh or chilled turbot (Psetta maxima) 20 % E (excl)

0302.29.00 Fresh or chilled flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Catharidae) (excl. halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus and Hippoglossus stenolepis), plaice (Pleuronectes platessa), sole (Solea spp.) and turbot (Psetta maxima)) 20 % E (excl)

0302.31.00 Fresh or chilled albacore or longfinned tunas (Thunnus alalunga) 20 % E (excl)

0302.32.00 Fresh or chilled yellowfin tunas (Thunnus albacares) 20 % E (excl)

0302.33.00 Fresh or chilled skipjack or stripe-bellied bonito 20 % E (excl)

0302.34.00 Fresh or chilled bigeye tunas (Thunnus obesus) 20 % E (excl)

0302.35.00 Fresh or chilled Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) 20 % E (excl)

0302.36.00 Fresh or chilled Southern bluefin tunas (Thunnus maccoyii) 20 % E (excl)

0302.39.00 Fresh or chilled tunas of the genus Thunnus (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii) 20 % C (15 yrs)

0302.41.00 Fresh or chilled herring (Clupea harengus, Clupea pallasii) 20 % E (excl)

0302.42.00 Fresh or chilled anchovies (Engraulis spp.) 20 % E (excl)

0302.43.00 Fresh or chilled sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 20 % E (excl)

0302.44.00 Fresh or chilled mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 20 % E (excl)

0302.45.00 Fresh or chilled jack and horse mackerel (Trachurus spp.) 20 % E (excl)

0302.46.00 Fresh or chilled cobia (Rachycentron canadum) 20 % E (excl)

0302.47.00 Fresh or chilled swordfish (Xiphias gladius) 20 % E (excl)

0302.51.00 Fresh or chilled cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 20 % E (excl)

0302.52.00 Fresh or chilled haddock (Melanogrammus aeglefinus) 20 % E (excl)

0302.53.00 Fresh or chilled coalfish (Pollachius virens) 20 % E (excl)

0302.54.00 Fresh or chilled hake (Merluccius spp., Urophycis spp.) 20 % E (excl)

0302.55.00 Fresh or chilled Alaska pollack (Theragra chalcogramma) 20 % E (excl)

0302.56.00 Fresh or chilled blue whiting (Micromesistius poutassou, Micromesistius australis) 20 % E (excl)

0302.59.10 Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whitings) – – – Reef fish 20 % C (15 yrs)

0302.59.90 Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whitings) – – – Other 20 % C (15 yrs)

0302.71.00 Fresh or chilled tilapia (Oreochromis spp.) 20 % E (excl)

0302.72.00 Fresh or chilled catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 20 % E (excl)

0302.73.00 Fresh or chilled carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 20 % E (excl)

0302.74.00 Fresh or chilled eels (Anguilla spp.) 20 % E (excl)

0302.79.00 Fresh or chilled, Nile perch (Lates niloticus) and snakeheads (Channa spp.) 20 % C (15 yrs)

0302.81.00 Fresh or chilled dogfish and other sharks 20 % E (excl)

0302.82.00 Fresh or chilled, rays and skates (Rajidae) 20 % E (excl)

0302.83.00 Fresh or chilled toothfish (Dissostichus spp.) 20 % E (excl)

0302.84.00 Fresh or chilled sea bass (Dicentrarchus spp.) 20 % E (excl)

0302.85.00 Fresh or chilled sea bream (Sparidae) 20 % E (excl)

0302.89.00 Fresh or chilled fish, n.e.s. 20 % E (excl)

0302.90.00 Fresh or chilled fish livers and roes 20 % E (excl)

0303.11.00 Frozen sockeye salmon (red salmon) (Oncorhynchus nerka) 20 % C (15 yrs)

0303.12.00 Frozen Pacific salmon (excl. sockeye salmon (red salmon)) 20 % E (excl)

0303.13.00 Frozen, Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 20 % E (excl)

0303.14.00 Frozen trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 20 % E (excl)

0303.19.00 Frozen salmonidae (excl. trout and Pacific, Atlantic and Danube salmon) 20 % E (excl)

0303.23.00 Frozen tilapia (Oreochromis spp.) 20 % E (excl)

0303.24.00 Frozen catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 20 % E (excl)

0303.25.00 Frozen carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 20 % E (excl)

0303.26.00 Frozen eels (Anguilla spp.) 20 % E (excl)

0303.29.00 Frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.) 20 % C (15 yrs)

0303.31.00 Frozen lesser or Greenland halibut (Reinhardtius hippoglossoides), Atlantic halibut (Hippoglossus hippoglossus) and Pacific halibut (Hippoglossus stenolepis) 20 % E (excl)

0303.32.00 Frozen plaice (Pleuronectes platessa) 20 % E (excl)

0303.33.00 Frozen sole (Solea spp.) 20 % C (15 yrs)

0303.34.00 Frozen turbot (Psetta maxima) 20 % E (excl)

0303.39.00 Frozen flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) (excl. halibut, plaice, sole and turbot) 20 % E (excl)

0303.41.00 Frozen albacore or longfinned tunas (Thunnus alalunga) 20 % E (excl)

0303.42.00 Frozen yellowfin tunas (Thunnus albacares) 20 % E (excl)

0303.43.00 Frozen skipjack or stripe-bellied bonito (Euthynnus/Katsuwonus pelamis) 20 % E (excl)

0303.44.00 Frozen bigeye tunas (Thunnus obesus) 20 % E (excl)

0303.45.00 Frozen Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) 20 % E (excl)

0303.46.00 Frozen Southern bluefin tunas (Thunnus maccoyii) 20 % E (excl)

0303.49.00 Frozen tunas of the genus Thunnus (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii) 20 % E (excl)

0303.51.00 Frozen herrings (Clupea harengus, Clupea pallasii) 20 % E (excl)

0303.53.00 Frozen sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 20 % E (excl)

0303.54.00 Frozen mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 20 % E (excl)

0303.55.00 Frozen jack and horse mackerel (Trachurus spp.) 20 % E (excl)

0303.56.00 Frozen cobia (Rachycentron canadum) 20 % E (excl)

0303.57.00 Frozen swordfish (Xiphias gladius) 20 % E (excl)

0303.63.00 Frozen cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 20 % E (excl)

0303.64.00 Frozen haddock (Melanogrammus aeglefinus) 20 % E (excl)

0303.65.00 Frozen coalfish (Pollachius virens) 20 % E (excl)

0303.66.00 Frozen hake (Merluccius spp., Urophycis spp.) 20 % E (excl)

0303.67.00 Frozen Alaska pollack (Theragra chalcogramma) 20 % E (excl)

0303.68.00 Frozen blue whiting (Micromesistius poutassou, Micromesistius australis) 20 % E (excl)

0303.69.00 Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whiting) 20 % E (excl)

0303.81.00 Frozen dogfish and other sharks 20 % E (excl)

0303.82.00 Frozen rays and skates (Rajidae) 20 % E (excl)

0303.83.00 Frozen toothfish (Dissostichus spp.) 20 % E (excl)

0303.84.00 Frozen sea bass (Dicentrarchus spp.) 20 % E (excl)

0303.89.00 Frozen fish, n.e.s. 20 % E (excl)

0303.90.00 Frozen fish livers and roes 20 % E (excl)

0304.31.00 Fresh or chilled fillets of tilapia (Oreochromis spp.) 20 % E (excl)

0304.32.00 Fresh or chilled fillets of catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 20 % E (excl)

0304.33.00 Fresh or chilled fillets of Nile perch (Lates niloticus) 20 % E (excl)

0304.39.00 Fresh or chilled fillets of carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.) and snakeheads (Channa spp.) 20 % E (excl)

0304.41.00 Fresh or chilled fillets of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 20 % E (excl)

0304.42.00 Fresh or chilled fillets of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 20 % E (excl)

0304.43.00 Fresh or chilled fillets of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 20 % E (excl)

0304.44.00 Fresh or chilled fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 20 % E (excl)

0304.45.00 Fresh or chilled fillets of swordfish (Xiphias gladius) 20 % E (excl)

0304.46.00 Fresh or chilled fillets of toothfish (Dissostichus spp.) 20 % E (excl)

0304.49.00 Fresh or chilled fillets of fish, n.e.s. 20 % E (excl)

0304.51.00 Fresh or chilled meat, whether or not minced, of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) (excl. fillets) 20 % E (excl)

0304.52.00 Fresh or chilled meat, whether or not minced, of salmonidae (excl. fillets) 20 % E (excl)

0304.53.00 Fresh or chilled meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets) 20 % E (excl)

0304.54.00 Fresh or chilled meat, whether or not minced, of swordfish (Xiphias gladius) (excl. fillets) 20 % E (excl)

0304.55.00 Fresh or chilled meat, whether or not minced, of toothfish (Dissostichus spp.) (excl. fillets) 20 % E (excl)

0304.59.00 Fresh or chilled fish meat, whether or not minced (excl. all fillets, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae) 20 % E (excl)

0304.61.00 Frozen fillets of tilapia (Oreochromis spp.) 20 % E (excl)

0304.62.00 Frozen fillets of catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 20 % E (excl)

0304.63.00 Frozen fillets of Nile perch (Lates niloticus) 20 % E (excl)

0304.69.00 Frozen fillets of carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.) and snakeheads (Channa spp.) 20 % E (excl)

0304.71.00 Frozen fillets of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 20 % E (excl)

0304.72.00 Frozen fillets of haddock (Melanogrammus aeglefinus) 20 % E (excl)

0304.73.00 Frozen fillets of coalfish (Pollachius virens) 20 % E (excl)

0304.74.00 Frozen fillets of hake (Merluccius spp., Urophycis spp.) 20 % E (excl)

0304.75.00 Frozen fillets of Alaska pollack (Theragra chalcogramma) 20 % E (excl)

0304.79.00 Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake and Alaska pollack) 20 % E (excl)

0304.81.00 Frozen fillets of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 20 % E (excl)

0304.82.00 Frozen fillets of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 20 % E (excl)

0304.83.00 Frozen fillets of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 20 % E (excl)

0304.84.00 Frozen fillets of swordfish (Xiphias gladius) 20 % E (excl)

0304.85.00 Frozen fillets of toothfish (Dissostichus spp.) 20 % E (excl)

0304.86.00 Frozen fillets of herring (Clupea harengus, Clupea pallasii) 20 % E (excl)

0304.87.00 Frozen fillets of tuna of the genus Thunnus, skipjack or stripe-bellied bonito (Euthynnus/Katsuwonus pelamis) 20 % E (excl)

0304.89.00 Frozen fish fillets, n.e.s. 20 % E (excl)

0304.91.00 Frozen meat, whether or not minced, of swordfish (Xiphias gladius) (excl. fillets) 20 % E (excl)

0304.92.00 Frozen meat, whether or not minced, of toothfish (Dissostichus spp.) (excl. fillets) 20 % E (excl)

0304.93.00 Frozen meat, whether or not minced, of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) (excl. fillets) 20 % E (excl)

0304.94.00 Frozen meat, whether or not minced, of Alaska pollack (Theragra chalcogramma) (excl. fillets) 20 % E (excl)

0304.95.00 Frozen meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets and Alaska pollack (Theragra chalcogramma)) 20 % E (excl)

0304.99.00 Frozen fish meat n.e.s. (excl. fillets) 20 % E (excl)

0305.10.00 Flours, meals and pellets of fish, fit for human consumption 20 % C (15 yrs)

0305.20.00 Fish livers and roes, dried, smoked, salted or in brine 20 % C (15 yrs)

0305.31.00 Fillets, dried, salted or in brine, but not smoked, of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 20 % C (15 yrs)

0305.32.00 Fillets, dried, salted or in brine, but not smoked, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 20 % C (15 yrs)

0305.39.00 Fish fillets, dried, salted or in brine, but not smoked (excl. tilapia, catfish, carp, eels, Nile perch, snakeheads and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae) 20 % C (15 yrs)

0305.41.00 Smoked 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), incl. fillets (excl. offal) 20 % C (15 yrs)

0305.42.00 Smoked herring (Clupea harengus, Clupea pallasii), incl. fillets (excl. offal) 20 % C (15 yrs)

0305.43.00 Smoked trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), incl. fillets (excl. offal) 20 % C (15 yrs)

0305.44.00 Smoked tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), incl. fillets (excl. offal) 20 % C (15 yrs)

0305.49.00 Smoked fish, incl. fillets (excl. offal, Pacific salmon, Atlantic salmon, Danube salmon, herring, trout, tilapia, catfish, carp, eels, Nile perch and snakeheads) 20 % C (15 yrs)

0305.51.00 Dried cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), even salted, not smoked (excl. fillets and offal) 20 % C (15 yrs)

0305.59.00 Dried fish, even salted but not smoked (excl. fillets, offal and cod) 20 % C (15 yrs)

0305.61.00 Herring (Clupea harengus, Clupea pallasii), only salted or in brine (excl. fillets and offal) 20 % C (15 yrs)

0305.62.00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), salted or in brine only (excl. fillets and offal) 20 % C (15 yrs)

0305.63.00 Anchovies (Engraulis spp.), salted or in brine only (excl. fillets and offal) 20 % C (15 yrs)

0305.64.00 Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), salted or in brine only (excl. fillets and offal) 20 % C (15 yrs)

0305.69.00 Fish, salted or in brine only (excl. fillets, offal, herring, cod, anchovies, tilapia, catfish, carp, eels, Nile perch and snakeheads) 20 % C (15 yrs)

0305.71.00 Shark fins, smoked, dried, salted or in brine 20 % C (15 yrs)

0305.72.00 Fish heads, tails and maws, smoked, dried, salted or in brine 20 % C (15 yrs)

0305.79.00 Fish fins and other edible fish offal, smoked, dried, salted or in brine (excl. heads, tails, maws and shark fins) 20 % C (15 yrs)

0306.11.00 Frozen rock lobster and other sea crawfish (Palinurus spp., Panulirus spp. and Jasus spp.), even smoked, whether in shell or not, incl. rock lobster and other sea crawfish in shell, cooked by steaming or by boiling in water 20 % C (15 yrs)

0306.12.00 Frozen lobsters (Homarus spp.), even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water 20 % C (15 yrs)

0306.14.00 Frozen crabs, even smoked, whether in shell or not, incl. crabs in shell, cooked by steaming or by boiling in water 20 % C (15 yrs)

0306.15.00 Frozen Norway lobsters (Nephrops norvegicus), even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water 20 % C (15 yrs)

0306.16.00 Frozen cold-water shrimps and prawns (Pandalus spp., Crangon crangon), even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water 20 % C (15 yrs)

0306.17.00 Frozen shrimps and prawns, even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. cold-water shrimps and prawns) 20 % C (15 yrs)

0306.19.00 Frozen crustaceans, even smoked, fit for human consumption, whether in shell or not, incl. crustaceans in shell, cooked beforehand by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); frozen flours, meals, and pellets of crustaceans, even smoked, fit for human consumption 20 % C (15 yrs)

0306.21.10 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp. and Jasus spp.), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. in shell, cooked by steaming or by boiling in water – – – Salted or in brine rock lobster and other sea crawfish not frozen 20 % E (excl)

0306.21.90 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp. and Jasus spp.), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. in shell, cooked by steaming or by boiling in water – – – Other rock lobster and sea crawfish not salted, frozen or in brine 20 % E (excl)

0306.22.10 Lobsters (Homarus spp.), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water – – – Salted or in brine lobsters (Homarus spp) 20 % E (excl)

0306.22.90 Lobsters (Homarus spp.), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water – – – Other lobsters (Homarus spp) not salted or in brine 20 % E (excl)

0306.24.10 Crabs, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crabs in shell, cooked by steaming or by boiling in water – – – Crabs,salted or in brine 20 % E (excl)

0306.24.90 Crabs, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crabs in shell, cooked by steaming or by boiling in water – – – Other crabs not salted or in brine 20 % E (excl)

0306.25.00 Norway lobsters (Nephrops norvegicus), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water 20 % E (excl)

0306.26.10 Cold-water shrimps and prawns (Pandalus spp., Crangon crangon), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water – – – salted, frozen or in brine shrimps and prawns 20 % E (excl)

0306.26.90 Cold-water shrimps and prawns (Pandalus spp., Crangon crangon), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water – – – not salted, frozen or in brine shrimps and prawns 20 % E (excl)

0306.27.10 Shrimps and prawns, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. cold-water shrimps and prawns) – – – salted, frozen or in brine shrimps and prawns 20 % C (15 yrs)

0306.27.90 Shrimps and prawns, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. cold-water shrimps and prawns) – – – not salted, frozen or in brine shrimps and prawns 20 % E (excl)

0306.29.10 Crustaceans, even smoked, fit for human consumption, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crustaceans in shell, cooked by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, even smoked, fit for human consumption – – – Other, including flours, meals and pellets of crustaceans salted or in brine 20 % C (15 yrs)

0306.29.90 Crustaceans, even smoked, fit for human consumption, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crustaceans in shell, cooked by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, even smoked, fit for human consumption – – – Other, including flours, meals and pellets of crustaceans not salted or in brine 20 % C (15 yrs)

0307.11.00 Oysters, even in shell, live, fresh or chilled 20 % C (15 yrs)

0307.19.00 Oysters, smoked, frozen, dried, salted or in brine 20 % C (15 yrs)

0307.21.00 Live, fresh or chilled, scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, even in shell 20 % C (15 yrs)

0307.29.00 Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, smoked, frozen, dried, salted or in brine, even in shell 20 % C (15 yrs)

0307.31.00 Live, fresh or chilled, not smoked, mussels (Mytilus spp., Perna spp.), with or without shell 20 % C (15 yrs)

0307.39.00 Mussels (Mytilus spp., Perna spp.), smoked, frozen, dried, salted or in brine, with or without shell 20 % C (15 yrs)

0307.41.00 Live, fresh or chilled, not smoked, cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), with or without shell 20 % C (15 yrs)

0307.49.00 Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), smoked, frozen, dried, salted or in brine, with or without shell 20 % C (15 yrs)

0307.51.00 Octopus (Octopus spp.), live, fresh or chilled 20 % C (15 yrs)

0307.59.00 Octopus (Octopus spp.), smoked, frozen, dried, salted or in brine 20 % C (15 yrs)

0307.60.00 Snails, live, fresh, chilled, frozen, salted, dried or in brine, even smoked, with or without shell (excl. sea snails) 20 % C (15 yrs)

0307.71.00 Live, fresh or chilled, even in shell, clams, cockles and ark shells of the families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae 20 % C (15 yrs)

0307.79.00 Smoked, frozen, dried, salted or in brine, even in shell, clams, cockles and ark shells of the families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae 20 % C (15 yrs)

0307.81.00 Live, fresh or chilled, even in shell, abalone (Haliotis spp.) 20 % C (15 yrs)

0307.89.00 Smoked, frozen, dried, salted or in brine, abalone (Haliotis spp.), even in shell 20 % C (15 yrs)

0307.91.00 Live, fresh or chilled molluscs, fit for human consumption, even in shell (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels (Mytilus spp., Perna spp.), cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.), squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), octopus (Octopus spp.), snails other than sea snails, clams, cockles and ark shells and abalone); fresh or chilled flours, meals and pellets of molluscs, fit for human consumption 20 % C (15 yrs)

0307.99.00 Molluscs, fit for human consumption, even in shell, smoked, frozen, dried, salted or in brine (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels (Mytilus spp., Perna spp.), cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.), squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), octopus (Octopus spp.), snails other than sea snails, clams, cockles and ark shells and abalone); frozen, dried, salted or in brine, flours, meals and pellets of molluscs, fit for human consumption 20 % C (15 yrs)

0308.11.00 Live, fresh or chilled, sea cucumbers (Stichopus japonicus, Holothurioidea) 20 % C (15 yrs)

0308.19.00 Smoked, frozen, dried, salted or in brine, sea cucumbers (Stichopus japonicus, Holothurioidea) 20 % C (15 yrs)

0308.21.00 Live, fresh or chilled, sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus) 20 % C (15 yrs)

0308.29.00 Smoked, frozen, dried, salted or in brine, sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus) 20 % C (15 yrs)

0308.30.00 Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, jellyfish (Rhopilema spp.) 20 % C (15 yrs)

0308.90.00 Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, aquatic invertebrates (excl. crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish); all flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 20 % C (15 yrs)

0401.10.10 Milk and cream of a fat content by weight of <= 1 %, not concentrated nor containing added sugar or other sweetening matter Milk of a fat content, by weight < 1 % 0 % A (5 yrs)

0401.10.90 Milk and cream of a fat content by weight of <= 1 %, not concentrated nor containing added sugar or other sweetening matter Cream of a fat content, by weight < 1 % 5 % B (10 yrs)

0401.20.10 Milk and cream of a fat content by weight of > 1 % but <= 6 %, not concentrated nor containing added sugar or other sweetening matter Milk of a fat content, by weight > 1 % < 6 % 0 % A (5 yrs)

0401.20.90 Milk and cream of a fat content by weight of > 1 % but <= 6 %, not concentrated nor containing added sugar or other sweetening matter Cream of a fat content, by weight > 1 % < 6 % 5 % B (10 yrs)

0401.40.10 Milk and cream of a fat content by weight of > 6 % but <= 10 %, not concentrated nor containing added sugar or other sweetening matter – – – Milk 0 % A (5 yrs)

0401.40.90 Milk and cream of a fat content by weight of > 6 % but <= 10 %, not concentrated nor containing added sugar or other sweetening matter – – – Other 5 % B (10 yrs)

0401.50.10 Milk and cream of a fat content by weight of > 10 %, not concentrated nor containing added sugar or other sweetening matter – – – Milk 0 % A (5 yrs)

0401.50.90 Milk and cream of a fat content by weight of > 10 %, not concentrated nor containing added sugar or other sweetening matter – – – Other 5 % B (10 yrs)

0402.10.10 Milk and cream in solid forms, of a fat content by weight of <= 1,5 % Milk in powder, granules or other solid forms, of fat content by weight < 1,5 % 0 % A (5 yrs)

0402.10.20 Milk and cream in solid forms, of a fat content by weight of <= 1,5 % Cream in powder granules or other solid forms, of a fat content, by weight < 1,5 % 5 % B (10 yrs)

0402.21.10 Milk and cream in solid forms, of a fat content by weight of > 1,5 %, unsweetened Cream not containing added sugar or other sweetening matter. 5 % B (10 yrs)

0402.21.20 Milk and cream in solid forms, of a fat content by weight of > 1,5 %, unsweetened Milk for infant use not containing added sugar or other sweetening matter. 0 % A (5 yrs)

0402.21.30 Milk and cream in solid forms, of a fat content by weight of > 1,5 %, unsweetened Other milk not containing added sugar or other sweetening matter. 0 % A (5 yrs)

0402.29.10 Milk and cream in solid forms, of a fat content by weight of > 1,5 %, sweetened Cream in powder, granules or other solid forms of a fat content => 1,5 % 5 % B (10 yrs)

0402.29.20 Milk and cream in solid forms, of a fat content by weight of > 1,5 %, sweetened Milk for infant use in powder, granules or other solid form => 1,5 % 0 % A (5 yrs)

0402.29.30 Milk and cream in solid forms, of a fat content by weight of > 1,5 %, sweetened Other milk in powder, granules or other solid forms => 1,5 % 0 % A (5 yrs)

0402.91.10 Milk and cream, concentrated but unsweetened (excl. in solid forms) Evaporated or condensed milk not containing added sugar or other sweetening matter 0 % A (5 yrs)

0402.91.90 Milk and cream, concentrated but unsweetened (excl. in solid forms) Other milk and cream excluding evaporated or condensed milk not containing added sugar o 0 % A (5 yrs)

0402.99.10 Milk and cream, concentrated and sweetened (excl. in solid forms) Evaporated or condensed milk, n.e.s. 0 % A (5 yrs)

0402.99.90 Milk and cream, concentrated and sweetened (excl. in solid forms) Other milk and cream other than evaporated or condensed milk, n.e.s. 0 % A (5 yrs)

0403.10.00 Yogurt, whether or not flavoured or containing added sugar or other sweetening matter, fruits, nuts or cocoa 5 % B (10 yrs)

0403.90.00 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or flavoured or containing added sugar or other sweetening matter, fruits, nuts or cocoa (excl. yogurt) 5 % B (10 yrs)

0404.10.10 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter Whey & modified whey, containing added sugar or other sweetening matter 5 % B (10 yrs)

0404.10.90 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter Other whey and modified whey not containing added sugar or other sweetening matter 5 % B (10 yrs)

0404.90.10 Products consisting of natural milk constituents, whether or not sweetened, n.e.s. Products consisting of natural milk constituents containing added sugar or other sweeten 5 % B (10 yrs)

0404.90.90 Products consisting of natural milk constituents, whether or not sweetened, n.e.s. Other products consisting of natural milk constituents not containing added sugar or see 5 % B (10 yrs)

0405.10.00 Butter (excl. dehydrated butter and ghee) 8 % D (20 yrs)

0405.20.00 Dairy spreads of a fat content, by weight, of >= 39 % but < 80 % 8 % C (15 yrs)

0405.90.00 Fats and oils derived from milk, and dehydrated butter and ghee (excl. natural butter, recombined butter and whey butter) 8 % C (15 yrs)

0406.10.00 Fresh cheese (unripened or uncured cheese), incl. whey cheese, and curd 8 % B (10 yrs)

0406.20.00 Grated or powdered cheese, of all kinds 8 % C (15 yrs)

0406.30.00 Processed cheese, not grated or powdered 8 % D (20 yrs)

0406.40.00 Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti 8 % B (10 yrs)

0406.90.00 Cheese (excl. fresh cheese, incl. whey cheese, curd, processed cheese, blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti, and grated or powdered cheese) 8 % B (10 yrs)

0407.11.00 Fertilised eggs for incubation, of domestic fowls 20 % E (excl)

0407.19.00 Fertilised birds' eggs for incubation (excl. of domestic fowls) 20 % E (excl)

0407.21.00 Fresh eggs of domestic fowls, in shell (excl. fertilised for incubation) 20 % E (excl)

0407.29.10 Fresh birds' eggs, in shell (excl. of domestic fowls, and fertilised for incubation) – – – Other not fertilized 20 % E (excl)

0407.29.90 Fresh birds' eggs, in shell (excl. of domestic fowls, and fertilised for incubation) – – – Fertilized 20 % E (excl)

0407.90.00 Birds' eggs, in shell, preserved or cooked 20 % E (excl)

0408.11.00 Dried egg yolks, whether or not sweetened 8 % E (excl)

0408.19.00 Egg yolks, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened (excl. dried) 8 % E (excl)

0408.91.00 Dried birds' eggs, not in shell, whether or not sweetened (excl. egg yolks) 8 % E (excl)

0408.99.00 Birds' eggs, not in shell, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened (excl. dried) 8 % B (10 yrs)

0409.00.00 Natural honey 20 % E (excl)

0410.00.00 Turtles' eggs, birds' nests and other edible products of animal origin, n.e.s. 20 % C (15 yrs)

0501.00.00 Human hair, unworked, whether or not washed or scoured; waste of human hair 8 % B (10 yrs)

0502.10.00 Pigs', hogs' or boars' bristles and waste of such bristles 8 % B (10 yrs)

0502.90.00 Badger and other brush making hair and waste thereof 8 % B (10 yrs)

0504.00.00 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked 8 % D (20 yrs)

0505.10.00 Feathers used for stuffing and down, not further worked than cleaned, disinfected or treated for preservation 8 % B (10 yrs)

0505.90.00 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers, whether or not with trimmed edges, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers (excl. feathers used for stuffing and down) 8 % D (20 yrs)

0506.10.00 Ossein and bones treated with acid 8 % D (20 yrs)

0506.90.00 Bones and horn-cores and their powder and waste, unworked, defatted, degelatinised or simply prepared (excl. ossein and bones treated with acid and cut to shape) 8 % D (20 yrs)

0507.10.00 Ivory, unworked or simply prepared, its powder and waste (excl. cut to shape) 8 % D (20 yrs)

0507.90.00 Tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared, their powder and waste (excl. cut to shape and ivory) 8 % D (20 yrs)

0508.00.11 Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape Shells, unworked 8 % B (10 yrs)

0508.00.12 Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape Shells, simply prepared but not otherwise worked 8 % B (10 yrs)

0508.00.19 Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape Shells, other 8 % B (10 yrs)

0508.00.20 Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape Coral and similar materials 8 % B (10 yrs)

0508.00.90 Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape Other coral and similar materials 8 % B (10 yrs)

0510.00.00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved 8 % B (10 yrs)

0511.10.00 Bovine semen 8 % B (10 yrs)

0511.91.00 Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead fish, crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption 8 % D (20 yrs)

0511.99.00 Products of animal origin, n.e.s., dead animals, unfit for human consumption (excl. fish, crustaceans, molluscs or other aquatic invertebrates) 8 % B (10 yrs)

0601.10.00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant (excl. those used for human consumption and chicory plants and roots) 20 % C (15 yrs)

0601.20.00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots (excl. those used for human consumption and chicory roots of the variety cichorium intybus sativum) 20 % C (15 yrs)

0602.10.00 Unrooted cuttings and slips 20 % E (excl)

0602.20.00 Edible fruit or nut trees, shrubs and bushes, whether or not grafted 20 % E (excl)

0602.30.00 Rhododendrons and azaleas, grafted or not 20 % E (excl)

0602.40.00 Roses, whether or not grafted 20 % E (excl)

0602.90.00 Live plants, incl. their roots, and mushroom spawn (excl. bulbs, tubers, tuberous roots, corms, crowns and rhizomes, incl. chicory plants and roots, unrooted cuttings and slips, fruit and nut trees, rhododendrons, azaleas and roses) 20 % E (excl)

0603.11.00 Fresh cut roses and buds, of a kind suitable for bouquets or for ornamental purposes 20 % C (15 yrs)

0603.12.00 Fresh cut carnations and buds, of a kind suitable for bouquets or for ornamental purposes 20 % C (15 yrs)

0603.13.00 Fresh cut orchids and buds, of a kind suitable for bouquets or for ornamental purposes 20 % C (15 yrs)

0603.14.00 Fresh cut chrysanthemums and buds, of a kind suitable for bouquets or for ornamental purposes 20 % C (15 yrs)

0603.15.00 Fresh cut lilies (Lilium spp.) and buds, of a kind suitable for bouquets or for ornamental purposes 20 % D (20 yrs)

0603.19.00 Fresh cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes (excl. roses, carnations, orchids, chrysanthemums and lilies) 20 % C (15 yrs)

0603.90.00 Dried, dyed, bleached, impregnated or otherwise prepared cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes 20 % C (15 yrs)

0604.20.00 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh 20 % E (excl)

0604.90.00 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared 20 % E (excl)

0701.10.00 Seed potatoes 5 % B (10 yrs)

0701.90.00 Fresh or chilled potatoes (excl. seed) 20 % D (20 yrs)

0702.00.00 Tomatoes, fresh or chilled 20 % E (excl)

0703.10.00 Fresh or chilled onions and shallots 0 % A (5 yrs)

0703.20.00 Garlic, fresh or chilled 20 % E (excl)

0703.90.00 Leeks and other alliaceous vegetables, fresh or chilled (excl. onions, shallots and garlic) 20 % C (15 yrs)

0704.10.00 Fresh or chilled cauliflowers and headed broccoli 20 % E (excl)

0704.20.00 Brussels sprouts, fresh or chilled 20 % E (excl)

0704.90.00 Fresh or chilled cabbages, kohlrabi, kale and similar edible brassicas (excl. cauliflowers, headed broccoli and Brussels sprouts) 20 % E (excl)

0705.11.00 Fresh or chilled cabbage lettuce 20 % E (excl)

0705.19.00 Fresh or chilled lettuce (excl. cabbage lettuce) 20 % E (excl)

0705.21.00 Fresh or chilled witloof chicory 20 % E (excl)

0705.29.00 Fresh or chilled chicory (excl. witloof chicory) 20 % E (excl)

0706.10.00 Fresh or chilled carrots and turnips 20 % D (20 yrs)

0706.90.00 Fresh or chilled salad beetroot, salsify, celeriac, radishes and similar edible roots (excl. carrots and turnips) 20 % E (excl)

0707.00.00 Cucumbers and gherkins, fresh or chilled 20 % E (excl)

0708.10.00 Fresh or chilled peas (Pisum sativum), shelled or unshelled 20 % E (excl)

0708.20.00 Fresh or chilled beans (Vigna spp., Phaseolus spp.), shelled or unshelled 20 % E (excl)

0708.90.00 Fresh or chilled leguminous vegetables, shelled or unshelled (excl. peas (Pisum sativum) and beans (Vigna spp., Phaseolus spp.)) 20 % E (excl)

0709.20.00 Fresh or chilled asparagus 20 % E (excl)

0709.30.00 Fresh or chilled aubergines (eggplants) 20 % E (excl)

0709.40.00 Fresh or chilled celery (excl. celeriac) 20 % E (excl)

0709.51.00 Fresh or chilled mushrooms of the genus Agaricus 20 % E (excl)

0709.59.00 Fresh or chilled edible mushrooms and truffles (excl. mushrooms of the genus Agaricus) 20 % E (excl)

0709.60.00 Fresh or chilled fruits of the genus Capsicum or Pimenta 20 % E (excl)

0709.70.00 Fresh or chilled spinach, New Zealand spinach and orache spinach 20 % E (excl)

0709.91.00 Fresh or chilled globe artichokes 20 % E (excl)

0709.92.00 Fresh or chilled olives 20 % E (excl)

0709.93.00 Fresh or chilled pumpkins, squash and gourds (Cucurbita spp.) 20 % E (excl)

0709.99.10 Fresh or chilled vegetables n.e.s. – – – Bamboo shoots and soya bean sprouts 20 % E (excl)

0709.99.90 Fresh or chilled vegetables n.e.s. other 20 % E (excl)

0710.10.00 Potatoes, uncooked or cooked by steaming or by boiling in water, frozen 20 % D (20 yrs)

0710.21.00 Shelled or unshelled peas (Pisum sativum), uncooked or cooked by steaming or by boiling in water, frozen 20 % E (excl)

0710.22.00 Shelled or unshelled beans (Vigna spp., Phaseolus spp.), uncooked or cooked by steaming or by boiling in water, frozen 20 % E (excl)

0710.29.00 Leguminous vegetables, shelled or unshelled, uncooked or cooked by steaming or by boiling in water, frozen (excl. peas and beans) 20 % E (excl)

0710.30.00 Spinach, New Zealand spinach and orache spinach, uncooked or cooked by steaming or by boiling in water, frozen 20 % E (excl)

0710.40.00 Sweetcorn, uncooked or cooked by steaming or by boiling in water, frozen 20 % E (excl)

0710.80.00 Vegetables, uncooked or cooked by steaming or by boiling in water, frozen (excl. potatoes, leguminous vegetables, spinach, New Zealand spinach, orache spinach, and sweetcorn) 20 % E (excl)

0710.90.00 Mixtures of vegetables, uncooked or cooked by steaming or by boiling in water, frozen 20 % E (excl)

0711.20.00 Olives, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 20 % E (excl)

0711.40.00 Cucumbers and gherkins provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 20 % E (excl)

0711.51.00 Mushrooms of the genus Agaricus, provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 20 % E (excl)

0711.59.00 Mushrooms and truffles, provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. mushrooms of the genus Agaricus) 20 % E (excl)

0711.90.00 Vegetables and mixtures of vegetables provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. olives, cucumbers, gherkins, mushrooms and truffles, not mixed) 20 % E (excl)

0712.20.00 Dried onions, whole, cut, sliced, broken or in powder, but not further prepared 20 % E (excl)

0712.31.00 Dried mushrooms of the genus Agaricus, whole, cut, sliced, broken or in powder, but not further prepared 20 % E (excl)

0712.32.00 Dried wood ears (Auricularia spp.), whole, cut, sliced, broken or in powder, but not further prepared 20 % E (excl)

0712.33.00 Dried jelly fungi (Tremella spp.), whole, cut, sliced, broken or in powder, but not further prepared 20 % E (excl)

0712.39.00 Dried mushrooms and truffles, whole, cut, sliced, broken or in powder, but not further prepared (excl. mushrooms of the genus Agaricus, wood ears (Auricularia spp.) and jelly fungi (Tremella spp.)) 20 % E (excl)

0712.90.00 Dried vegetables and mixtures of vegetables, whole, cut, sliced, broken or in powder, but not further prepared (excl. onions, mushrooms and truffles, not mixed) 20 % E (excl)

0713.10.00 Dried, shelled peas (Pisum sativum), whether or not skinned or split 20 % C (15 yrs)

0713.20.00 Dried, shelled chickpeas (garbanzos), whether or not skinned or split 20 % C (15 yrs)

0713.31.00 Dried, shelled beans of species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek, whether or not skinned or split 20 % C (15 yrs)

0713.32.00 Dried, shelled small red (Adzuki) beans (Phaseolus or Vigna angularis), whether or not skinned or split 20 % C (15 yrs)

0713.33.00 Dried, shelled kidney beans (Phaseolus vulgaris), whether or not skinned or split 20 % C (15 yrs)

0713.34.00 Dried, shelled bambara beans (Vigna subterranea or Voandzeia subterranea), whether or not skinned or split 20 % C (15 yrs)

0713.35.00 Dried, shelled cow peas (Vigna unguiculata), whether or not skinned or split 20 % C (15 yrs)

0713.39.00 Dried, shelled beans (Vigna and Phaseolus), whether or not skinned or split (excl. beans of species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek, small red (Adzuki) beans, kidney beans, Bambara beans and cow peas) 20 % C (15 yrs)

0713.40.00 Dried, shelled lentils, whether or not skinned or split 20 % C (15 yrs)

0713.50.00 Dried, shelled broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina and Vicia faba var. minor), whether or not skinned or split 20 % C (15 yrs)

0713.60.00 Dried, shelled pigeon peas (Cajanus cajan), whether or not skinned or split 20 % C (15 yrs)

0713.90.00 Dried, shelled leguminous vegetables, whether or not skinned or split (excl. peas, chickpeas, beans, lentils, broad beans, horse beans and pigeon peas) 20 % C (15 yrs)

0714.10.00 Fresh, chilled, frozen or dried roots and tubers of manioc (cassava), whether or not sliced or in the form of pellets 20 % E (excl)

0714.20.00 Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets 20 % E (excl)

0714.30.00 Yams (Dioscorea spp.), fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets 20 % E (excl)

0714.40.00 Taro (Colocasia spp.), fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets 20 % E (excl)

0714.50.00 Yautia (Xanthosoma spp.), fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets 20 % E (excl)

0714.90.10 Arrowroot, salep, Jerusalem artichokes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, and sago pith (excl. manioc (cassava), sweet potatoes, yams, taro and yautia) Yams, fresh, chilled, frozen or dried 20 % E (excl)

0714.90.20 Arrowroot, salep, Jerusalem artichokes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, and sago pith (excl. manioc (cassava), sweet potatoes, yams, taro and yautia) Taro, fresh, chilled, frozen or dried 20 % D (20 yrs)

0714.90.90 Arrowroot, salep, Jerusalem artichokes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, and sago pith (excl. manioc (cassava), sweet potatoes, yams, taro and yautia) Similar roots, fresh, chilled, frozen or dried, n.e.s. 20 % D (20 yrs)

0801.11.00 Desiccated coconuts 20 % C (15 yrs)

0801.12.00 Fresh coconuts in the inner shell (endocarp) 20 % C (15 yrs)

0801.19.10 Fresh coconuts, whether or not shelled or peeled (excl. in the inner shell (endocarp)) Coconuts, fresh 20 % C (15 yrs)

0801.19.90 Fresh coconuts, whether or not shelled or peeled (excl. in the inner shell (endocarp)) Coconuts, not fresh, not desiccated 20 % C (15 yrs)

0801.21.00 Fresh or dried brazil nuts, in shell 20 % C (15 yrs)

0801.22.00 Fresh or dried brazil nuts, shelled 20 % C (15 yrs)

0801.31.00 Fresh or dried cashew nuts, in shell 20 % C (15 yrs)

0801.32.00 Fresh or dried cashew nuts, shelled 20 % E (excl)

0802.11.00 Fresh or dried almonds in shell 20 % E (excl)

0802.12.00 Fresh or dried almonds, shelled 20 % E (excl)

0802.21.00 Fresh or dried hazelnuts or filberts (Corylus spp.), in shell 20 % E (excl)

0802.22.00 Fresh or dried hazelnuts or filberts (Corylus spp.), shelled 20 % E (excl)

0802.31.00 Fresh or dried walnuts, in shell 20 % E (excl)

0802.32.00 Fresh or dried walnuts, shelled 20 % E (excl)

0802.41.00 Fresh or dried chestnuts (Castanea spp.), in shell 20 % E (excl)

0802.42.00 Fresh or dried chestnuts (Castanea spp.), shelled 20 % E (excl)

0802.51.00 Fresh or dried pistachios, in shell 20 % E (excl)

0802.52.00 Fresh or dried pistachios, shelled 20 % E (excl)

0802.61.00 Fresh or dried macadamia nuts, in shell 20 % E (excl)

0802.62.00 Fresh or dried macadamia nuts, shelled 20 % E (excl)

0802.70.00 Fresh or dried kola nuts (Cola spp.), whether or not shelled or peeled 20 % E (excl)

0802.80.00 Fresh or dried areca nuts, whether or not shelled or peeled 20 % E (excl)

0802.90.00 Nuts, fresh or dried, whether or not shelled or peeled (excl. coconuts, Brazil nuts, cashew nuts, almonds, hazelnuts, filberts, walnuts, chestnuts, pistachios, macadamia nuts, kola nuts and areca nuts) 20 % E (excl)

0803.10.10 Fresh or dried plantains – – – Plantains fresh (unripe) 20 % E (excl)

0803.10.90 Fresh or dried plantains – – – Other 20 % E (excl)

0803.90.10 Fresh or dried bananas (excl. plantains) – – – Bananas fresh 20 % E (excl)

0803.90.90 Fresh or dried bananas (excl. plantains) – – – Other 20 % E (excl)

0804.10.00 Fresh or dried dates 20 % C (15 yrs)

0804.20.00 Fresh or dried figs 20 % C (15 yrs)

0804.30.00 Fresh or dried pineapples 20 % C (15 yrs)

0804.40.00 Fresh or dried avocados 20 % C (15 yrs)

0804.50.00 Fresh or dried guavas, mangoes and mangosteens 20 % C (15 yrs)

0805.10.10 Fresh or dried oranges Oranges, fresh 8 % B (10 yrs)

0805.10.90 Fresh or dried oranges Oranges, dried 20 % C (15 yrs)

0805.20.00 Fresh or dried mandarins incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids 20 % D (20 yrs)

0805.40.00 Fresh or dried grapefruit 20 % D (20 yrs)

0805.50.00 Fresh or dried lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) 20 % D (20 yrs)

0805.90.00 Fresh or dried citrus fruit (excl. oranges, lemons (Citrus limon, Citrus limonum), limes (Citrus aurantifolia, Citrus latifolia), grapefruit, mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids) 20 % D (20 yrs)

0806.10.00 Fresh grapes 8 % B (10 yrs)

0806.20.00 Dried grapes 20 % C (15 yrs)

0807.11.00 Fresh watermelons 20 % C (15 yrs)

0807.19.00 Fresh melons (excl. watermelons) 20 % C (15 yrs)

0807.20.00 Fresh pawpaws (papayas) 20 % C (15 yrs)

0808.10.00 Fresh apples 8 % D (20 yrs)

0808.30.00 Fresh pears 8 % B (10 yrs)

0808.40.00 Fresh quinces 8 % B (10 yrs)

0809.10.00 Fresh apricots 20 % C (15 yrs)

0809.21.00 Fresh sour cherries (Prunus cerasus) 20 % C (15 yrs)

0809.29.00 Fresh cherries (excl. sour cherries) 20 % C (15 yrs)

0809.30.00 Fresh peaches, incl. nectarines 20 % C (15 yrs)

0809.40.00 Fresh plums and sloes 20 % C (15 yrs)

0810.10.00 Fresh strawberries 20 % C (15 yrs)

0810.20.00 Fresh raspberries, blackberries, mulberries and loganberries 20 % C (15 yrs)

0810.30.00 Fresh black-, white- or redcurrants and gooseberries 20 % C (15 yrs)

0810.40.00 Fresh cranberries, bilberries and other fruits of the genus Vaccinium 20 % C (15 yrs)

0810.50.00 Fresh kiwifruit 20 % C (15 yrs)

0810.60.00 Fresh durians 20 % C (15 yrs)

0810.70.10 Fresh persimmons – – – Persimmons 20 % C (15 yrs)

0810.70.90 Fresh persimmons – – – Nonu Fruit 20 % C (15 yrs)

0810.90.00 Fresh tamarinds, cashew apples, jackfruit, lychees, sapodillo plums, passion fruit, carambola, pitahaya and other edible fruit (excl. nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, papaws (papayas), citrus fruit, grapes, melons, apples, pears quinces, apricots, cherries, peaches, plums, sloes, strawberries, raspberries, mulberries, blackberries, loganberries, cranberries, fruits of the genus Vaccinium, kiwifruit, durians, persimmons, black-, white- and redcurrants and gooseberries) 20 % E (excl)

0811.10.10 Frozen strawberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened Strawberries containing added sugar or other sweetening matter 20 % E (excl)

0811.10.90 Frozen strawberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened Strawberries, frozen, not containing added sugar or other sweetening matter 20 % C (15 yrs)

0811.20.10 Frozen raspberries, blackberries, mulberries, loganberries, black-, white- or red currants and gooseberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened Raspberries, blackberries, etc, containing added sugar or other sweetening matter 20 % E (excl)

0811.20.90 Frozen raspberries, blackberries, mulberries, loganberries, black-, white- or red currants and gooseberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened Raspberries, blackberries, frozen, not containing added sugar or other sweetening matter 20 % C (15 yrs)

0811.90.10 Frozen fruit and nuts, uncooked or cooked by steaming or boiling in water, whether or not sweetened (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries) Other fruits and nuts, frozen, containing added sugar and other sweetening matter 20 % E (excl)

0811.90.90 Frozen fruit and nuts, uncooked or cooked by steaming or boiling in water, whether or not sweetened (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries) Other fruits and nuts, frozen, not containing added sugar or other sweetening matter 20 % C (15 yrs)

0812.10.00 Cherries, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 20 % C (15 yrs)

0812.90.00 Fruit and nuts, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. cherries) 20 % C (15 yrs)

0813.10.00 Dried apricots 20 % C (15 yrs)

0813.20.00 Dried prunes 20 % C (15 yrs)

0813.30.00 Dried apples 20 % C (15 yrs)

0813.40.00 Dried peaches, pears, papaws (papayas), tamarinds and other edible fruits (excl. nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, citrus fruit, grapes apricots, prunes and apples, unmixed) 20 % C (15 yrs)

0813.50.10 Mixtures of nuts or dried fruits Mixtures of nuts or dried fruits, containing added salt 20 % E (excl)

0813.50.90 Mixtures of nuts or dried fruits Mixtures of nuts or dried fruits, not containing added salt 20 % E (excl)

0814.00.00 Peel of citrus fruit or melons, incl. watermelons, fresh, frozen, dried or provisionally preserved in brine, or in water with other additives 20 % C (15 yrs)

0901.11.00 Coffee (excl. roasted and decaffeinated) 8 % D (20 yrs)

0901.12.00 Decaffeinated coffee (excl. roasted) 8 % D (20 yrs)

0901.21.00 Roasted coffee (excl. decaffeinated) 8 % D (20 yrs)

0901.22.00 Roasted, decaffeinated coffee 8 % D (20 yrs)

0901.90.00 Coffee husks and skins; coffee substitutes containing coffee in any proportion 20 % D (20 yrs)

0902.10.00 Green tea in immediate packings of <= 3 kg 5 % B (10 yrs)

0902.20.00 Green tea in immediate packings of > 3 kg 5 % B (10 yrs)

0902.30.00 Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of <= 3 kg 5 % B (10 yrs)

0902.40.00 Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of > 3 kg 5 % B (10 yrs)

0903.00.00 Mate 8 % B (10 yrs)

0904.11.00 Pepper of the genus Piper, neither crushed nor ground 20 % C (15 yrs)

0904.12.00 Pepper of the genus Piper, crushed or ground 20 % C (15 yrs)

0904.21.00 Fruits of the genus Capsicum or of the genus Pimenta, dried, neither crushed nor ground 20 % C (15 yrs)

0904.22.00 Fruits of the genus Capsicum or of the genus Pimenta, crushed or ground 20 % C (15 yrs)

0905.10.00 Vanilla, neither crushed nor ground 20 % D (20 yrs)

0905.20.00 Vanilla, crushed or ground 20 % D (20 yrs)

0906.11.00 Cinnamon (Cinnamomum zeylanicum Blume) (excl. crushed and ground) 20 % C (15 yrs)

0906.19.00 Cinnamon and cinnamon-tree flowers (excl. cinnamon (Cinnamomum zeylanicum Blume) and crushed and ground cinnamon) 20 % C (15 yrs)

0906.20.00 Crushed or ground cinnamon and cinnamon-tree flowers 20 % C (15 yrs)

0907.10.00 Cloves, whole fruit, cloves and stems, neither crushed nor ground 20 % C (15 yrs)

0907.20.00 Cloves, whole fruit, cloves and stems, crushed or ground 20 % C (15 yrs)

0908.11.00 Nutmeg, neither crushed nor ground 20 % C (15 yrs)

0908.12.00 Nutmeg, crushed or ground 20 % C (15 yrs)

0908.21.00 Mace, neither crushed nor ground 20 % C (15 yrs)

0908.22.00 Mace, crushed or ground 20 % C (15 yrs)

0908.31.00 Cardamoms, neither crushed nor ground 20 % C (15 yrs)

0908.32.00 Cardamoms, crushed or ground 20 % C (15 yrs)

0909.21.00 Coriander seeds, neither crushed nor ground 20 % C (15 yrs)

0909.22.00 Coriander seeds, crushed or ground 20 % C (15 yrs)

0909.31.00 Cumin seeds, neither crushed nor ground 20 % C (15 yrs)

0909.32.00 Cumin seeds, crushed or ground 20 % C (15 yrs)

0909.61.00 Juniper berries and seeds of anise, badian, caraway or fennel, neither crushed nor ground 20 % C (15 yrs)

0909.62.00 Juniper berries and seeds of anise, badian, caraway or fennel, crushed or ground 20 % C (15 yrs)

0910.11.00 Ginger, neither crushed nor ground 20 % E (excl)

0910.12.00 Ginger, crushed or ground 20 % E (excl)

0910.20.00 Saffron 20 % E (excl)

0910.30.00 Turmeric (curcuma) 20 % E (excl)

0910.91.00 Mixtures of different types of spices 20 % E (excl)

0910.99.00 Spices (excl. pepper of the genus Piper, fruit of the genus Capsicum or of the genus Pimenta, vanilla, cinnamon, cinnamontree flowers, clove (wholefruit), clove stems, nutmeg, mace, cardamoms, seeds of anise, badian, fennel, coriander, cumin and caraway, and juniper berries, ginger, saffron, turmeric (curcuma) and mixtures of various types of spices) 20 % C (15 yrs)

1001.11.00 Durum wheat seed for sowing 8 % B (10 yrs)

1001.19.00 Durum wheat (excl. seed for sowing) 8 % B (10 yrs)

1001.91.00 Seed of wheat and meslin, for sowing (excl. durum) 8 % B (10 yrs)

1001.99.00 Wheat and meslin (excl. seed for sowing, and durum wheat) 8 % B (10 yrs)

1002.10.00 Rye seed for sowing 8 % B (10 yrs)

1002.90.00 Rye (excl. seed for sowing) 8 % B (10 yrs)

1003.10.00 Barley seed for sowing 8 % B (10 yrs)

1003.90.00 Barley (excl. seed for sowing) 8 % B (10 yrs)

1004.10.00 Oats seed for sowing 8 % B (10 yrs)

1004.90.00 Oats (excl. seed for sowing) 8 % B (10 yrs)

1005.10.00 Maize seed for sowing 8 % B (10 yrs)

1005.90.00 Maize (excl. seed for sowing) 8 % B (10 yrs)

1006.10.00 Rice in the husk (paddy or rough) 0 % A (5 yrs)

1006.20.00 Husked or brown rice 0 % A (5 yrs)

1006.30.00 Semi-milled or wholly milled rice, whether or not polished or glazed 0 % A (5 yrs)

1006.40.00 Broken rice 0 % A (5 yrs)

1007.10.00 Grain sorghum, for sowing 8 % B (10 yrs)

1007.90.00 Grain sorghum (excl. for sowing) 8 % B (10 yrs)

1008.10.00 Buckwheat 8 % B (10 yrs)

1008.21.00 Millet seed for sowing (excl. grain sorghum) 8 % B (10 yrs)

1008.29.00 Millet (excl. grain sorghum, and seed for sowing) 8 % B (10 yrs)

1008.30.00 Canary seed 8 % B (10 yrs)

1008.40.00 Fonio (Digitaria spp.) 8 % B (10 yrs)

1008.50.00 Quinoa (Chenopodium quinoa) 8 % B (10 yrs)

1008.60.00 Triticale 8 % B (10 yrs)

1008.90.00 Cereals (excl. wheat and meslin, rye, barley, oats, maize, rice, grain sorghum, buckwheat, millet, canary seeds, fonio, quinoa and triticale) 8 % B (10 yrs)

1101.00.10 Wheat or meslin flour Wholemeal flour 0 % A (5 yrs)

1101.00.90 Wheat or meslin flour Other wheat or meslin flour 0 % A (5 yrs)

1102.20.00 Maize (corn) flour 8 % B (10 yrs)

1102.90.00 Cereal flours (excl. wheat, meslin and maize) 8 % B (10 yrs)

1103.11.00 Groats and meal of wheat 8 % B (10 yrs)

1103.13.00 Groats and meal of maize (corn) 8 % B (10 yrs)

1103.19.00 Groats and meal of cereals (excl. wheat and maize) 8 % B (10 yrs)

1103.20.10 Cereal pellets – – – of wheat 8 % B (10 yrs)

1103.20.90 Cereal pellets – – – of other cereals 8 % B (10 yrs)

1104.12.00 Rolled or flaked grains of oats 8 % B (10 yrs)

1104.19.00 Rolled or flaked grains of cereals (excl. oats) 8 % B (10 yrs)

1104.22.00 Hulled, pearled, sliced, kibbled or otherwise worked oat grains (excl. rolled, flaked, pellets and flour) 8 % B (10 yrs)

1104.23.00 Hulled, pearled, sliced, kibbled or otherwise worked maize grains (excl. rolled, flaked, pellets and flour) 8 % B (10 yrs)

1104.29.00 Grains of cereals, hulled, pearled, sliced, kibbled or otherwise worked (excl. rolled, flaked, flour, pellets, and oats and maize, and husked and semi- or wholly milled rice and broken rice) 8 % B (10 yrs)

1104.30.00 Germ of cereals, whole, rolled, flaked or ground 8 % B (10 yrs)

1105.10.00 Flour, meal and powder of potatoes 8 % B (10 yrs)

1105.20.00 Flakes, granules and pellets of potatoes 8 % B (10 yrs)

1106.10.00 Flour, meal and powder of peas, beans, lentils and the other dried leguminous vegetables of heading 0713 8 % B (10 yrs)

1106.20.00 Flour, meal and powder of sago or of roots or tubers of manioc, arrowroot, salep, sweet potatoes and similar roots and tubers with a high content of starch or inulin of heading 0714 8 % B (10 yrs)

1106.30.00 Flour, meal and powder of produce of Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons 8 % B (10 yrs)

1107.10.00 Malt (excl. roasted) 8 % E (excl)

1107.20.00 Roasted malt 8 % B (10 yrs)

1108.11.00 Wheat starch 8 % B (10 yrs)

1108.12.00 Maize starch 8 % B (10 yrs)

1108.13.00 Potato starch 8 % B (10 yrs)

1108.14.00 Manioc starch 8 % B (10 yrs)

1108.19.00 Starch (excl. wheat, maize, potato and manioc) 8 % B (10 yrs)

1108.20.00 Inulin 8 % B (10 yrs)

1109.00.00 Wheat gluten, whether or not dried 8 % B (10 yrs)

1201.10.00 Soya bean seed, for sowing 20 % C (15 yrs)

1201.90.00 Soya beans, whether or not broken (excl. seed for sowing) 20 % C (15 yrs)

1202.30.00 Groundnut seed, for sowing 20 % E (excl)

1202.41.00 Groundnuts, in shell (excl. seed for sowing, roasted or otherwise cooked) 20 % E (excl)

1202.42.00 Groundnuts, shelled, whether or not broken (excl. seed for sowing, roasted or otherwise cooked) 20 % C (15 yrs)

1203.00.00 Copra 8 % B (10 yrs)

1204.00.00 Linseed, whether or not broken 8 % B (10 yrs)

1205.10.00 Low erucic acid rape or colza seeds yielding a fixed oil which has an erucic acid content of < 2 % and yielding a solid component of glucosinolates of < 30 micromoles/g 20 % C (15 yrs)

1205.90.00 High erucic rape or colza seeds yielding a fixed oil which has an erucic acid content of >= 2 % and yielding a solid component of glucosinolates of >= 30 micromoles/g, whether or not broken 20 % C (15 yrs)

1206.00.00 Sunflower seeds, whether or not broken 20 % C (15 yrs)

1207.10.00 Palm nuts and kernels 20 % C (15 yrs)

1207.21.00 Cotton seeds for sowing 20 % C (15 yrs)

1207.29.00 Cotton seeds (excl. for sowing) 20 % C (15 yrs)

1207.30.00 Castor oil seeds 20 % C (15 yrs)

1207.40.00 Sesamum seeds, whether or not broken 20 % C (15 yrs)

1207.50.00 Mustard seeds, whether or not broken 8 % B (10 yrs)

1207.60.00 Safflower (Carthamus tinctorius) seeds 8 % B (10 yrs)

1207.70.00 Melon seeds 8 % B (10 yrs)

1207.91.00 Poppy seeds, whether or not broken 8 % B (10 yrs)

1207.99.00 Oil seeds and oleaginous fruits, whether or not broken (excl. edible nuts, olives, soya beans, groundnuts, copra, linseed, rape or colza seeds, sunflower seeds, palm nuts and kernels, cotton, castor oil, sesamum, mustard, safflower, melon and poppy seeds) 8 % B (10 yrs)

1208.10.00 Soya bean flour and meal 8 % B (10 yrs)

1208.90.00 Flours and meal of oil seeds or oleaginous fruit (excl. soya and mustard) 8 % B (10 yrs)

1209.10.10 Sugar beet seed, for sowing – – – Sugar beet seed 5 % B (10 yrs)

1209.10.90 Sugar beet seed, for sowing – – – Other 5 % B (10 yrs)

1209.21.00 Alfalfa seed for sowing 5 % B (10 yrs)

1209.22.00 Clover (Trifolium spp.) seed, for sowing 5 % B (10 yrs)

1209.23.00 Fescue seed for sowing 5 % B (10 yrs)

1209.24.00 Kentucky blue grass (Poa pratensis L.) seed for sowing 5 % B (10 yrs)

1209.25.00 Ryegrass (Lolium multiflorum lam., Lolium perenne L.) seed, for sowing 5 % B (10 yrs)

1209.29.00 Seeds of forage plants for sowing (excl. of cereals and of sugar beet, alfalfa, clover (Trifolium spp.), fescue, Kentucky blue grass (Poa pratensis L.) and ryegrass (Lolium multiflorum lam. and Lolium perenne L.)) 5 % B (10 yrs)

1209.30.00 Seeds of herbaceous plants cultivated mainly for flowers, for sowing 5 % B (10 yrs)

1209.91.00 Vegetable seeds, for sowing 5 % B (10 yrs)

1209.99.00 Seeds, fruits and spores, for sowing (excl. leguminous vegetables and sweetcorn, coffee, tea, maté and spices, cereals, oil seeds and oleaginous fruits, beets, forage plants, vegetable seeds, and seeds of herbaceous plants cultivated mainly for flowers or used primarily in perfumery, medicaments or for insecticidal, fungicidal or similar purposes) 5 % B (10 yrs)

1210.10.00 Hop cones, fresh or dried (excl. ground, powdered or in the form of pellets) 8 % B (10 yrs)

1210.20.00 Hop cones, ground, powdered or in the form of pellets; lupulin 8 % B (10 yrs)

1211.20.00 Ginseng roots, fresh or dried, whether or not cut, crushed or powdered 8 % B (10 yrs)

1211.30.00 Coca leaf, fresh or dried, whether or not cut, crushed or powdered 8 % B (10 yrs)

1211.40.00 Poppy straw, fresh or dried, whether or not cut, crushed or powdered 8 % B (10 yrs)

1211.90.00 Plants, parts of plants, incl. seeds and fruits, used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered (excl. ginseng roots, coca leaf and poppy straw) 8 % B (10 yrs)

1212.21.00 Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, fit for human consumption 8 % B (10 yrs)

1212.29.00 Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, unfit for human consumption 8 % B (10 yrs)

1212.91.00 Sugar beet, fresh, chilled, frozen or dried, whether or not ground 8 % B (10 yrs)

1212.92.00 Locust beans (carob), fresh, chilled, frozen or dried, whether or not ground 8 % B (10 yrs)

1212.93.00 Sugar cane, fresh, chilled, frozen or dried, whether or not ground 8 % B (10 yrs)

1212.94.00 Chicory roots, fresh, chilled, frozen or dried, whether or not ground 8 % B (10 yrs)

1212.99.10 Fruit stones and kernels and other vegetable products, incl. unroasted chicory roots of the variety cichorium intybus sativum, of a kind used primarily for human consumption, n.e.s. Kava 8 % B (10 yrs)

1212.99.20 Fruit stones and kernels and other vegetable products, incl. unroasted chicory roots of the variety cichorium intybus sativum, of a kind used primarily for human consumption, n.e.s. – – – Sugar Cane 8 % B (10 yrs)

1212.99.90 Fruit stones and kernels and other vegetable products, incl. unroasted chicory roots of the variety cichorium intybus sativum, of a kind used primarily for human consumption, n.e.s. Other fruit stones and kernels, other vegetable products, n.e.s. 8 % B (10 yrs)

1213.00.00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 8 % B (10 yrs)

1214.10.00 Alfalfa meal and pellets 8 % B (10 yrs)

1214.90.00 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets (excl. lucerne (alfalfa) meal and pellets) 8 % B (10 yrs)

1301.20.00 Natural gum Arabic 8 % B (10 yrs)

1301.90.00 Lac; natural gums, resins, gum-resins, balsams and other natural oleoresins (excl. gum Arabic) 8 % B (10 yrs)

1302.11.00 Opium 8 % B (10 yrs)

1302.12.00 Extracts of liquorice (excl. that with a sucrose content by weight of > 10 % or in the form of confectionery) 8 % B (10 yrs)

1302.13.00 Extracts of hops 8 % B (10 yrs)

1302.19.00 Vegetable saps and extracts (excl. liquorice, hops and opium) 8 % B (10 yrs)

1302.20.00 Pectic substances, pectinates and pectates 8 % B (10 yrs)

1302.31.00 Agar-agar, whether or not modified 8 % B (10 yrs)

1302.32.00 Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds, whether or not modified 8 % B (10 yrs)

1302.39.00 Mucilages and thickeners derived from vegetable products, whether or not modified (excl. from locust beans, locust bean seeds, guar seeds and agar-agar) 8 % B (10 yrs)

1401.10.00 Bamboos 8 % B (10 yrs)

1401.20.00 Rattans 8 % B (10 yrs)

1401.90.00 Reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, lime bark and other vegetable materials of a kind used primarily for plaiting (excl. bamboos and rattans) 8 % B (10 yrs)

1404.20.00 Cotton linters 8 % B (10 yrs)

1404.90.00 Vegetable products n.e.s 8 % B (10 yrs)

1501.10.00 Lard, rendered or otherwise extracted (excl. lard stearin and lard oil) 8 % E (excl)

1501.20.00 Pig fat, rendered or otherwise extracted (excl. lard) 8 % E (excl)

1501.90.00 Poultry fat, rendered or otherwise extracted 8 % E (excl)

1502.10.00 Tallow of bovine animals, sheep or goats (excl. oil and oleostearin) 5 % E (excl)

1502.90.00 Fats of bovine animals, sheep or goats (excl. tallow, oleostearin and oleo-oil) 8 % E (excl)

1503.00.00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil (excl. emulsified, mixed or otherwise prepared) 8 % E (excl)

1504.10.00 Fish-liver oils and their fractions, whether or not refined (excl. chemically modified) 8 % B (10 yrs)

1504.20.00 Fats and oils of fish and their fractions, whether or not refined (excl. liver oils and chemically modified) 8 % B (10 yrs)

1504.30.00 Fats and oils and their fractions of marine mammals, whether or not refined (excl. chemically modified) 8 % B (10 yrs)

1505.00.10 Wool grease and fatty substances derived therefrom, incl. lanolin – – – Wool grease crude 8 % B (10 yrs)

1505.00.90 Wool grease and fatty substances derived therefrom, incl. lanolin – – – Other 8 % B (10 yrs)

1506.00.00 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified (excl. pig fat, poultry fat, fats of bovine animals, sheep and goats, fats of fish and other marine animals, lard stearin, lard oil, oloestearin, oleo-oil, tallow oil, wool grease and fatty substances derived therefrom) 8 % E (excl)

1507.10.00 Crude soya-bean oil, whether or not degummed 20 % D (20 yrs)

1507.90.00 Soya-bean oil and its fractions, whether or not refined (excl. chemically modified and crude) 8 % D (20 yrs)

1508.10.00 Crude groundnut oil 20 % E (excl)

1508.90.00 Groundnut oil and its fractions, whether or not refined (excl. chemically modified and crude) 8 % B (10 yrs)

1509.10.00 Virgin olive oil and its fractions obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil 20 % E (excl)

1509.90.00 Olive oil and fractions obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil (excl. virgin and chemically modified) 8 % B (10 yrs)

1510.00.10 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, incl. blends of these oils or fractions with oils or fractions of heading 1509 Crude oil and their fractions, n.e.s. 20 % C (15 yrs)

1510.00.90 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, incl. blends of these oils or fractions with oils or fractions of heading 1509 Other oils (excluding crude) and their fractions 20 % C (15 yrs)

1511.10.00 Crude palm oil 20 % C (15 yrs)

1511.90.00 Palm oil and its fractions, whether or not refined (excl. chemically modified and crude) 8 % B (10 yrs)

1512.11.00 Crude sunflower-seed or safflower oil 20 % E (excl)

1512.19.00 Sunflower-seed or safflower oil and their fractions, whether or not refined, but not chemically modified (excl. crude) 8 % E (excl)

1512.21.00 Crude cotton-seed oil 20 % E (excl)

1512.29.00 Cotton-seed oil and its fractions, whether or not refined, but not chemically modified (excl. crude) 8 % B (10 yrs)

1513.11.00 Crude coconut oil 20 % E (excl)

1513.19.00 Coconut oil and its fractions, whether or not refined, but not chemically modified (excl. crude) 8 % E (excl)

1513.21.00 Crude palm kernel and babassu oil 20 % E (excl)

1513.29.00 Palm kernel and babassu oil and their fractions, whether or not refined, but not chemically modified (excl. crude) 8 % E (excl)

1514.11.00 Low erucic acid rape or colza oil (fixed oil which has an erucic acid content of < 2 %), crude 20 % C (15 yrs)

1514.19.00 Low erucic acid rape or colza oil (fixed oil which has an erucic acid content of < 2 %) and its fractions, whether or not refined, but not chemically modified (excl. crude) 8 % B (10 yrs)

1514.91.00 High erucic acid rape or colza oil (fixed oil which has an erucic acid content of >= 2 %) and mustard oil, crude 20 % C (15 yrs)

1514.99.00 High erucic acid rape or colza oil (fixed oil which has an erucic acid content of >= 2 %), and mustard oil, and fractions thereof, whether or not refined, but not chemically modified (excl. crude) 8 % B (10 yrs)

1515.11.00 Crude linseed oil 20 % C (15 yrs)

1515.19.00 Linseed oil and fractions thereof, whether or not refined, but not chemically modified (excl. crude) 8 % B (10 yrs)

1515.21.00 Crude maize oil 20 % C (15 yrs)

1515.29.00 Maize oil and fractions thereof, whether or not refined, but not chemically modified (excl. crude) 8 % B (10 yrs)

1515.30.10 Castor oil and fractions thereof, whether or not refined, but not chemically modified Crude castor oil and its fractions 20 % C (15 yrs)

1515.30.90 Castor oil and fractions thereof, whether or not refined, but not chemically modified Castor oil (excluding crude) and its fractions 8 % B (10 yrs)

1515.50.10 Sesame oil and its fractions, whether or not refined, but not chemically modified Crude oil of sesame and its fractions 20 % C (15 yrs)

1515.50.90 Sesame oil and its fractions, whether or not refined, but not chemically modified Other oil of sesame and its fractions 8 % B (10 yrs)

1515.90.10 Fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified (excl. soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard, linseed, maize, castor and sesame oil) Other crude oil whether or not refined but not chemically modified 20 % C (15 yrs)

1515.90.90 Fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified (excl. soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard, linseed, maize, castor and sesame oil) Other oil (excl. crude oil) of fixed vegetables not elsewhere specified or incl. 8 % B (10 yrs)

1516.10.10 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Crude oils and fats of animals and their fractions 20 % E (excl)

1516.10.90 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Other animal fats and oil and their fractions 8 % E (excl)

1516.20.10 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Crude oils and fats of vegetables and their fractions 20 % E (excl)

1516.20.90 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Other vegetable fats and oils and their fractions 8 % E (excl)

1517.10.11 Margarine (excl. liquid) Margarine (excl. liquid margarine) polyunsaturated without added salt. 8 % E (excl)

1517.10.12 Margarine (excl. liquid) Margarine (excl. liquid margarine) with added salt 8 % E (excl)

1517.90.10 Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils (excl. fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, mixtures of olive oils and their fractions, and solid margarine) – – – Dripping 8 % E (excl)

1517.90.90 Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils (excl. fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, mixtures of olive oils and their fractions, and solid margarine) – – – Other 8 % E (excl)

1518.00.00 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils, n.e.s. 20 % E (excl)

1520.00.00 Glycerol, crude; glycerol waters and glycerol lyes 8 % B (10 yrs)

1521.10.00 Vegetable waxes, whether or not refined or coloured (excl. triglycerides) 8 % B (10 yrs)

1521.90.00 Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 8 % B (10 yrs)

1522.00.00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes 8 % B (10 yrs)

1601.00.00 Sausages and similar products, of meat, offal or blood; food preparations based on these products 20 % E (excl)

1602.10.00 Homogenised prepared meat, offal or blood, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g 20 % E (excl)

1602.20.00 Preparations of liver of any animal (excl. sausages and similar products and finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g) 20 % E (excl)

1602.31.00 Meat or offal of turkeys (Gallus domesticus), prepared or preserved (excl. sausages and similar products, and finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) 20 % E (excl)

1602.32.00 Meat or offal of fowls of the species Gallus domesticus, prepared or preserved (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) 20 % E (excl)

1602.39.00 Prepared or preserved meat or meat offal of ducks, geese and guinea fowl of the species domesticus (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) 20 % E (excl)

1602.41.00 Hams of swine and cuts thereof, prepared or preserved 20 % E (excl)

1602.42.00 Prepared or preserved shoulders and cuts thereof, of swine 20 % E (excl)

1602.49.00 Prepared or preserved meat and offal of swine, incl. mixtures (excl. hams, shoulders and cuts thereof, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purpose, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) 20 % E (excl)

1602.50.10 Prepared or preserved meat or offal of bovine animals (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) Corned Beef 20 % E (excl)

1602.50.90 Prepared or preserved meat or offal of bovine animals (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) Preparations of bovine animals (excl.: corned beef) n.e.s., 20 % E (excl)

1602.90.10 Prepared or preserved meat, offal or blood (excl. meat or offal of poultry, swine and bovine animals, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) Corned meat of sheep or lamb 20 % E (excl)

1602.90.20 Prepared or preserved meat, offal or blood (excl. meat or offal of poultry, swine and bovine animals, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) Corned meat of other animal (excl. corned meat of sheep or lamb) 20 % E (excl)

1602.90.90 Prepared or preserved meat, offal or blood (excl. meat or offal of poultry, swine and bovine animals, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) Other corned meat n.e.s. 20 % E (excl)

1603.00.00 Extracts and juices of meat, fish or crustaceans, molluscs and other aquatic invertebrates 20 % C (15 yrs)

1604.11.00 Prepared or preserved salmon, whole or in pieces (excl. minced) 0 % A (5 yrs)

1604.12.00 Prepared or preserved herrings, whole or in pieces (excl. minced) 0 % A (5 yrs)

1604.13.00 Prepared or preserved sardines, sardinella and brisling or sprats, whole or in pieces (excl. minced) 0 % A (5 yrs)

1604.14.00 Prepared or preserved tunas, skipjack and Atlantic bonito, whole or in pieces (excl. minced) 0 % A (5 yrs)

1604.15.00 Prepared or preserved mackerel, whole or in pieces (excl. minced) 0 % A (5 yrs)

1604.16.00 Prepared or preserved anchovies, whole or in pieces (excl. minced) 0 % A (5 yrs)

1604.17.00 Prepared or preserved eels, whole or in pieces (excl. minced) 0 % A (5 yrs)

1604.19.00 Prepared or preserved fish, whole or in pieces (excl. minced, merely smoked, and salmon, herrings, sardines, sardinella, brisling or sprats, tunas, skipjack, bonito (sarda spp.), mackerel, anchovies and eels) 0 % A (5 yrs)

1604.20.00 Prepared or preserved fish (excl. whole or in pieces) 0 % A (5 yrs)

1604.31.00 Caviar 0 % A (5 yrs)

1604.32.00 Caviar substitutes prepared from fish eggs 0 % A (5 yrs)

1605.10.00 Crab, prepared or preserved (excl. smoked) 20 % C (15 yrs)

1605.21.00 Shrimps and prawns, prepared or preserved, not in airtight containers (excl. smoked) 20 % C (15 yrs)

1605.29.00 Shrimps and prawns, prepared or preserved, in airtight containers (excl. smoked) 20 % C (15 yrs)

1605.30.00 Lobster, prepared or preserved (excl. smoked) 20 % C (15 yrs)

1605.40.00 Crustaceans, prepared or preserved (excl. smoked, crabs, shrimps, prawns and lobster) 20 % C (15 yrs)

1605.51.00 Oysters, prepared or preserved (excl. smoked) 20 % C (15 yrs)

1605.52.00 Scallops, incl. queen scallops, prepared or preserved (excl. smoked) 20 % C (15 yrs)

1605.53.00 Mussels, prepared or preserved (excl. smoked) 20 % C (15 yrs)

1605.54.00 Cuttlefish and squid, prepared or preserved (excl. smoked) 20 % C (15 yrs)

1605.55.00 Octopus, prepared or preserved (excl. smoked) 20 % C (15 yrs)

1605.56.00 Clams, cockles and arkshells, prepared or preserved (excl. smoked) 20 % C (15 yrs)

1605.57.00 Abalon