Article 1 
Import duties on the products listed in the Annex shall be suspended or reduced to fall within the tariff quotas at the rates, for the periods and up to the amounts indicated therein.
Article 2 
The tariff quotas referred to in Article 1 of this Regulation shall be managed in accordance with Articles 49 to 54 of Implementing Regulation (EU) 2015/2447.
Article 3 
The tariff quotas shall be subject to end-use customs supervision in accordance with Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council ( 3 ) .
Article 4 
1. The suspension or reduction of import duties shall apply only to products intended for human consumption. 2. The tariff quotas shall not be available for products whose processing is carried out at retail or catering level. 3. The tariff quotas shall not be available for products intended solely for one or more of the following operations: (a) cleaning, gutting, tailing and heading; (b) cutting; (c) repacking of frozen individually quick-frozen (IQF) fillets; (d) sampling and sorting; (e) labelling; (f) packing; (g) chilling; (h) freezing; (i) deep-freezing; (j) defrosting; (k) glazing; (l) thawing; and (m) separation. 4. Notwithstanding paragraph 3, the tariff quotas shall be available for products intended for one or more of the following operations: (a) dicing; (b) cutting into rings and cutting into strips for materials under CN codes ex 0307 43 35, ex 0307 43 91, ex 0307 43 92 and ex 0307 43 99; (c) filleting; (d) production of flaps; (e) cutting of frozen blocks; (f) splitting of frozen interleaved fillet and cephalopod blocks to obtain individual fillets; (g) slicing for materials under CN codes ex 0303 66 11, ex 0303 66 12, ex 0303 66 13, ex 0303 66 19, ex 0303 89 70 and ex 0303 89 90; (h) treatment by packaging gases as defined in Annex I to Regulation (EC) No 1333/2008 of the European Parliament and of the Council ( 4 ) for products under CN codes 0306 16 99 (TARIC subdivision 20 and 30), 0306 17 92 (TARIC subdivision 20), 0306 17 99 (TARIC subdivision 10), 0306 35 90 (TARIC subdivisions 12, 14, 92 and 93), 0306 36 90 (TARIC subdivisions 20 and 30), 1605 21 90 (TARIC subdivisions 45, 55 and 62) and 1605 29 00 (TARIC subdivisions 50, 55 and 60); (i) dividing the frozen product or subjecting the frozen product to heat treatment to enable the removal of internal waste material for materials under CN codes 0306 11 10 (TARIC subdivision 10), 0306 11 90 (TARIC subdivision 20) and 0306 31 00 (TARIC subdivision 10); (j) pasteurisation under CN codes 0305 20 00 and 1604 32 00; (k) cleaning in case this operation is the only one that can be performed on a particular good and the cleaning is necessary to obtain the product acceptable for human consumption (fish roe from headings 0302, 0303 and 0305; shrimps from heading 0306; frozen fish, excluding fish fillets and other fish meat, of the species Gadus morhua for processing under CN code 0303 63 10, of the species Merluccius , excluding Merluccius merluccius , for processing under CN codes 0303 66 11, 0303 66 12, 0303 66 13 and 0303 66 19, and of the species Theragra chalcogramma for processing under CN code 0303 67 00); and (l) modified atmosphere packaging under CN code 1605 40 00. 5. The tariff quotas shall not be available to products originating from Russia or Belarus. For the purpose of establishing the origin of products under the quotas, non-preferential rules of origin shall apply in accordance with Article 60 of Regulation (EU) No 952/2013.
Article 5 
The Commission and the customs authorities of the Member States shall cooperate closely to ensure the proper management and control of the application of this Regulation.
Article 6 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union . It shall apply from 1 January 2024 to 31 December 2026.