EU tariff chapter 03

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES. 9 headings and 466 eight-digit codes, with conventional duty rates from free to 23 per cent.

Notes

1. This chapter does not cover:

(a) mammals of heading 0106;

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

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

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

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

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

Additional notes

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

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

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

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

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

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

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

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

(d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Lamnidae) of subheadings 0304 47 20, 0304 47 90, 0304 88 15, 0304 88 22 and 0304 88 29.

Headings and duty rates

Heading 0301

Live fish:

CN codeDescriptionConventional dutySupplementary unit
Ornamental fish:
0301 11 00Freshwater fishFree
0301 19 00Other7.5 %
Other live fish:
0301 91Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
0301 91 10Of the species Oncorhynchus apache or Oncorhynchus chrysogaster8 %
0301 91 90Other12 %
0301 92Eels (Anguilla spp.):
0301 92 10Of a length of less than 12 cmFree
0301 92 30Of a length of 12 cm or more but less than 20 cmFree
0301 92 90Of a length of 20 cm or moreFree
0301 93 00Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)8 %
0301 94Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis):
0301 94 10Atlantic bluefin tuna (Thunnus thynnus)16 %
0301 94 90Pacific bluefin tuna (Thunnus orientalis)16 %
0301 95 00Southern bluefin tuna (Thunnus maccoyii)16 %
0301 99Other:
Freshwater fish:
0301 99 11Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)2 %
0301 99 17Other8 %
0301 99 85Other16 %

Heading 0302

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

CN codeDescriptionConventional dutySupplementary unit
Salmonidae, excluding edible fish offal of subheadings 0302 91 to 0302 99:
0302 11Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
0302 11 10Of the species Oncorhynchus apache or Oncorhynchus chrysogaster8 %
0302 11 20Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each12 %
0302 11 80Other12 %
0302 13 00Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)2 %
0302 14 00Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)2 %
0302 19 00Other8 %
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302 91 to 0302 99:
0302 21Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis):
0302 21 10Lesser or Greenland halibut (Reinhardtius hippoglossoides)8 %
0302 21 30Atlantic halibut (Hippoglossus hippoglossus)8 %
0302 21 90Pacific halibut (Hippoglossus stenolepis)15 %
0302 22 00Plaice (Pleuronectes platessa)7.5 %
0302 23 00Sole (Solea spp.)15 %
0302 24 00Turbots (Psetta maxima)15 %
0302 29Other:
0302 29 10Megrim (Lepidorhombus spp.)15 %
0302 29 80Other15 %
Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302 91 to 0302 99:
0302 31Albacore or longfinned tuna (Thunnus alalunga):
0302 31 10For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0302 31 90Other22 %
0302 32Yellowfin tuna (Thunnus albacares):
0302 32 10For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0302 32 90Other22 %
0302 33Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis):
0302 33 10For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0302 33 90Other22 %
0302 34Bigeye tuna (Thunnus obesus):
0302 34 10For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0302 34 90Other22 %
0302 35Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis):
Atlantic bluefin tuna (Thunnus thynnus):
0302 35 11For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0302 35 19Other22 %
Pacific bluefin tuna (Thunnus orientalis):
0302 35 91For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0302 35 99Other22 %
0302 36Southern bluefin tuna (Thunnus maccoyii):
0302 36 10For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0302 36 90Other22 %
0302 39Other:
0302 39 20For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0302 39 80Other22 %
Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302 91 to 0302 99:
0302 41 00Herrings (Clupea harengus, Clupea pallasii)(43)
0302 42 00Anchovies (Engraulis spp.)15 %
0302 43Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):
0302 43 10Sardines of the species Sardina pilchardus23 %
0302 43 30Sardines of the genus Sardinops; sardinella (Sardinella spp.)15 %
0302 43 90Brisling or sprats (Sprattus sprattus)(44)
0302 44 00Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)(45)
0302 45Jack and horse mackerel (Trachurus spp.):
0302 45 10Atlantic horse mackerel (Trachurus trachurus)15 %
0302 45 30Chilean jack mackerel (Trachurus murphyi)15 %
0302 45 90Other15 %
0302 46 00Cobia (Rachycentron canadum)15 %
0302 47 00Swordfish (Xiphias gladius)15 %
0302 49Other:
Kawakawa (Euthynnus affinis):
0302 49 11For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0302 49 19Other22 %
0302 49 90Other15 %
Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302 91 to 0302 99:
0302 51Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
0302 51 10Of the species Gadus morhua12 %
0302 51 90Other12 %
0302 52 00Haddock (Melanogrammus aeglefinus)7.5 %
0302 53 00Coalfish (Pollachius virens)7.5 %
0302 54Hake (Merluccius spp., Urophycis spp.):
Hake of the genus Merluccius:
0302 54 11Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)15 %
0302 54 15Southern hake (Merluccius australis)15 %
0302 54 19Other(18)15 %
0302 54 90Hake of the genus Urophycis15 %
0302 55 00Alaska Pollock (Theragra chalcogramma)7.5 %
0302 56 00Blue whiting (Micromesistius poutassou, Micromesistius australis)7.5 %
0302 59Other:
0302 59 10Polar cod (Boreogadus saida)12 %
0302 59 20Whiting (Merlangius merlangus)7.5 %
0302 59 30Pollack (Pollachius pollachius)7.5 %
0302 59 40Ling (Molva spp.)7.5 %
0302 59 90Other15 %
Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0302 91 to 0302 99:
0302 71 00Tilapias (Oreochromis spp.)8 %
0302 72 00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)8 %
0302 73 00Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)8 %
0302 74 00Eels (Anguilla spp.)Free
0302 79 00Other8 %
Other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99:
0302 81Dogfish and other sharks:
0302 81 15Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)6 %
0302 81 30Porbeagle shark (Lamna nasus)8 %
0302 81 40Blue shark (Prionace glauca)8 %
0302 81 50Shortfin Mako shark (Isurus Oxyrinchus)8 %
0302 81 70Other8 %
0302 82 00Rays and skates (Rajidae)15 %
0302 83 00Toothfish (Dissostichus spp.)15 %
0302 84Sea bass (Dicentrarchus spp.):
0302 84 10European sea bass (Dicentrarchus labrax)15 %
0302 84 90Other15 %
0302 85Sea bream (Sparidae):
0302 85 10Of the species Dentex dentex or Pagellus spp.15 %
0302 85 30Gilt-head sea bream (Sparus aurata)15 %
0302 85 90Other15 %
0302 89Other:
0302 89 10Freshwater fish8 %
Other:
Fish of the genus Euthynnus, other than Kawakawa (Euthynnus affinis) covered by subheading 0302 49:
0302 89 21For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0302 89 29Other22 %
Redfish (Sebastes spp.):
0302 89 31Of the species Sebastes marinus7.5 %
0302 89 39Other7.5 %
0302 89 40Ray's bream (Brama spp.)15 %
0302 89 50Monkfish (Lophius spp.)15 %
0302 89 60Pink cusk-eel (Genypterus blacodes)7.5 %
0302 89 90Other15 %
Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0302 91 00Livers, roes and milt10 %
0302 92 00Shark fins8 %
0302 99 00Other10 %
  • (31) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
  • (42) Autonomous duty: Free.
  • (18) WTO tariff quota.
  • (43) - From 1 January to 14 February and from 16 June to 31 December: 15. WTO tariff quota, - from 15 February to 15 June: Free.
  • (44) - From 1 January to 14 February and from 16 June to 31 December: 13, - from 15 February to 15 June: Free.
  • (45) - From 1 January to 14 February and from 16 June to 31 December: 20, - from 15 February to 15 June: Free.

Heading 0303

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

CN codeDescriptionConventional dutySupplementary unit
Salmonidae, excluding edible fish offal of subheadings 0303 91 to 0303 99:
0303 11 00Sockeye salmon (red salmon) (Oncorhynchus nerka)2 %
0303 12 00Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)2 %
0303 13 00Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)2 %
0303 14Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
0303 14 10Of the species Oncorhynchus apache or Oncorhynchus chrysogaster9 %
0303 14 20Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each12 %
0303 14 90Other12 %
0303 19 00Other(18)9 %
Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0303 91 to 0303 99:
0303 23 00Tilapias (Oreochromis spp.)8 %
0303 24 00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)8 %
0303 25 00Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp.,Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)8 %
0303 26 00Eels (Anguilla spp.)Free
0303 29 00Other8 %
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303 91 to 0303 99:
0303 31Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis):
0303 31 10Lesser or Greenland halibut (Reinhardtius hippoglossoides)7.5 %
0303 31 30Atlantic halibut (Hippoglossus hippoglossus)7.5 %
0303 31 90Pacific halibut (Hippoglossus stenolepis)15 %
0303 32 00Plaice (Pleuronectes platessa)15 %
0303 33 00Sole (Solea spp.)7.5 %
0303 34 00Turbots (Psetta maxima)15 %
0303 39Other:
0303 39 10Flounder (Platichthys flesus)7.5 %
0303 39 30Fish of the genus Rhombosolea7.5 %
0303 39 50Fish of the species Pelotreis flavilatus or Peltorhamphus novaezelandiae7.5 %
0303 39 85Other15 %
Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303 91 to 0303 99:
0303 41Albacore or longfinned tuna (Thunnus alalunga):
0303 41 10For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0303 41 90Other22 %
0303 42Yellowfin tuna (Thunnus albacares):
0303 42 20For the industrial manufacture of products of heading 1604(31)(42)(18)20 %
0303 42 90Other22 %
0303 43Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis):
0303 43 10For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0303 43 90Other22 %
0303 44Bigeye tuna (Thunnus obesus):
0303 44 10For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0303 44 90Other22 %
0303 45Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis):
Atlantic bluefin tuna (Thunnus thynnus):
0303 45 12For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0303 45 18Other22 %
Pacific bluefin tuna (Thunnus orientalis):
0303 45 91For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0303 45 99Other22 %
0303 46Southern bluefin tuna (Thunnus maccoyii):
0303 46 10For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0303 46 90Other22 %
0303 49Other:
0303 49 20For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0303 49 85Other22 %
Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303 91 to 0303 99:
0303 51 00Herrings (Clupea harengus, Clupea pallasii)(43)
0303 53Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):
0303 53 10Sardines of the species Sardina pilchardus23 %
0303 53 30Sardines of the genus Sardinops; sardinella (Sardinella spp.)15 %
0303 53 90Brisling or sprats (Sprattus sprattus)(44)
0303 54Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus):
0303 54 10Of the species Scomber scombrus or Scomber japonicus(45)
0303 54 90Of the species Scomber australasicus15 %
0303 55Jack and horse mackerel (Trachurus spp.):
0303 55 10Atlantic horse mackerel (Trachurus trachurus)15 %
0303 55 30Chilean jack mackerel (Trachurus murphyi)15 %
0303 55 90Other15 %
0303 56 00Cobia (Rachycentron canadum)15 %
0303 57 00Swordfish (Xiphias gladius)7.5 %
0303 59Other:
0303 59 10Anchovies (Engraulis spp.)15 %
Kawakawa (Euthynnus affinis):
0303 59 21For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0303 59 29Other22 %
0303 59 90Other15 %
Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303 91 to 0303 99:
0303 63Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
0303 63 10Of the species Gadus morhua12 %
0303 63 30Of the species Gadus ogac12 %
0303 63 90Of the species Gadus macrocephalus12 %
0303 64 00Haddock (Melanogrammus aeglefinus)7.5 %
0303 65 00Coalfish (Pollachius virens)7.5 %
0303 66Hake (Merluccius spp., Urophycis spp.):
Hake of the genus Merluccius:
0303 66 11Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)15 %
0303 66 12Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)15 %
0303 66 13Southern hake (Merluccius australis)15 %
0303 66 19Other(18)15 %
0303 66 90Hake of the genus Urophycis15 %
0303 67 00Alaska Pollock (Theragra chalcogramma)15 %
0303 68Blue whiting (Micromesistius poutassou, Micromesistius australis):
0303 68 10Blue whiting (Micromesistius poutassou)7.5 %
0303 68 90Southern blue whiting (Micromesistius australis)7.5 %
0303 69Other:
0303 69 10Polar cod (Boreogadus saida)12 %
0303 69 30Whiting (Merlangius merlangus)7.5 %
0303 69 50Pollack (Pollachius pollachius)15 %
0303 69 70Blue grenadier (Macruronus novaezelandiae)7.5 %
0303 69 80Ling (Molva spp.)7.5 %
0303 69 90Other15 %
Other fish, excluding edible fish offal of subheadings 0303 91 to 0303 99:
0303 81Dogfish and other sharks:
0303 81 15Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)6 %
0303 81 30Porbeagle shark (Lamna nasus)8 %
0303 81 40Blue shark (Prionace glauca)8 %
0303 81 50Shortfin Mako shark (Isurus Oxyrinchus)8 %
0303 81 80Other8 %
0303 82 00Rays and skates (Rajidae)15 %
0303 83 00Toothfish (Dissostichus spp.)15 %
0303 84Sea bass (Dicentrarchus spp.):
0303 84 10European sea bass (Dicentrarchus labrax)15 %
0303 84 90Other15 %
0303 89Other:
0303 89 10Freshwater fish8 %
Other:
Fish of the genus Euthynnus, other than Kawakawa (Euthynnus affinis) covered by subheading 0303 59:
0303 89 21For the industrial manufacture of products of heading 1604(31)(42)(18)22 %
0303 89 29Other22 %
Redfish (Sebastes spp.):
0303 89 31Of the species Sebastes marinus7.5 %
0303 89 39Other7.5 %
0303 89 40Fish of the species Orcynopsis unicolor(46)
0303 89 50Sea bream (Dentex dentex, Pagellus spp.)15 %
0303 89 55Gilt-head sea bream (Sparus aurata)15 %
0303 89 60Ray's bream (Brama spp.)15 %
0303 89 65Monkfish (Lophius spp.)15 %
0303 89 70Pink cusk-eel (Genypterus blacodes)7.5 %
0303 89 90Other15 %
Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0303 91Livers, roes and milt:
0303 91 10Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate(31)Free
0303 91 90Other10 %
0303 92Shark fins:
0303 92 15Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)8 %
0303 92 30Porbeagle shark (Lamna nasus)8 %
0303 92 40Blue shark (Prionace glauca)8 %
0303 92 50Shortfin Mako shark (Isurus Oxyrinchus)8 %
0303 92 90Other8 %
0303 99 00Other10 %
  • (18) WTO tariff quota.
  • (31) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
  • (42) Autonomous duty: Free.
  • (43) - From 1 January to 14 February and from 16 June to 31 December: 15. WTO tariff quota, - from 15 February to 15 June: Free.
  • (44) - From 1 January to 14 February and from 16 June to 31 December: 13, - from 15 February to 15 June: Free.
  • (45) - From 1 January to 14 February and from 16 June to 31 December: 20, - from 15 February to 15 June: Free.
  • (46) - From 1 January to 14 February and from 16 June to 31 December: 10, - from 15 February to 15 June: Free.

Heading 0304

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

CN codeDescriptionConventional dutySupplementary unit
Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):
0304 31 00Tilapias (Oreochromis spp.)9 %
0304 32 00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)9 %
0304 33 00Nile perch (Lates niloticus)9 %
0304 39 00Other9 %
Fresh or chilled fillets of other fish:
0304 41 00Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)2 %
0304 42Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
0304 42 10Of the species Oncorhynchus mykiss, weighing more than 400 g each12 %
0304 42 50Of the species Oncorhynchus apache or Oncorhynchus chrysogaster9 %
0304 42 90Other12 %
0304 43 00Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)18 %
0304 44Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
0304 44 10Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida)18 %
0304 44 30Coalfish (Pollachius virens)18 %
0304 44 90Other18 %
0304 45 00Swordfish (Xiphias gladius)18 %
0304 46 00Toothfish (Dissostichus spp.)18 %
0304 47Dogfish and other sharks:
0304 47 10Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)18 %
0304 47 20Porbeagle shark (Lamna nasus)18 %
0304 47 30Blue shark (Prionace glauca)18 %
0304 47 90Other18 %
0304 48 00Rays and skates (Rajidae)18 %
0304 49Other:
0304 49 10Freshwater fish9 %
Other:
0304 49 50Redfish (Sebastes spp.)18 %
0304 49 90Other18 %
Other, fresh or chilled:
0304 51 00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)8 %
0304 52 00Salmonidae8 %
0304 53 00Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae15 %
0304 54 00Swordfish (Xiphias gladius)15 %
0304 55 00Toothfish (Dissostichus spp.)15 %
0304 56Dogfish and other sharks:
0304 56 10Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)15 %
0304 56 20Porbeagle shark (Lamna nasus)15 %
0304 56 30Blue shark (Prionace glauca)15 %
0304 56 90Other15 %
0304 57 00Rays and skates (Rajidae)15 %
0304 59Other:
0304 59 10Freshwater fish8 %
Other:
0304 59 50Flaps of herring(43)
0304 59 90Other(18)15 %
Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):
0304 61 00Tilapias (Oreochromis spp.)9 %
0304 62 00Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)9 %
0304 63 00Nile perch (Lates niloticus)9 %
0304 69 00Other9 %
Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
0304 71Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
0304 71 10Cod of the species Gadus macrocephalus7.5 %
0304 71 90Other7.5 %
0304 72 00Haddock (Melanogrammus aeglefinus)7.5 %
0304 73 00Coalfish (Pollachius virens)7.5 %
0304 74Hake (Merluccius spp., Urophycis spp.):
Hake of the genus Merluccius:
0304 74 11Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)7.5 %
0304 74 15Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)7.5 %
0304 74 19Other6.1 %
0304 74 90Hake of the genus Urophycis7.5 %
0304 75 00Alaska Pollock (Theragra chalcogramma)13.7 %
0304 79Other:
0304 79 10Polar cod (Boreogadus saida)7.5 %
0304 79 30Whiting (Merlangius merlangus)7.5 %
0304 79 50Blue grenadier (Macruronus novaezelandiae)7.5 %
0304 79 80Ling (Molva spp.)7.5 %
0304 79 90Other15 %
Frozen fillets of other fish:
0304 81 00Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)2 %
0304 82Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
0304 82 10Of the species Oncorhynchus mykiss, weighing more than 400 g each12 %
0304 82 50Of the species Oncorhynchus apache or Oncorhynchus chrysogaster9 %
0304 82 90Other12 %
0304 83Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae):
0304 83 10Plaice (Pleuronectes platessa)7.5 %
0304 83 30Flounder (Platichthys flesus)7.5 %
0304 83 50Megrim (Lepidorhombus spp.)15 %
0304 83 90Other15 %
0304 84 00Swordfish (Xiphias gladius)7.5 %
0304 85 00Toothfish (Dissostichus spp.)15 %
0304 86 00Herrings (Clupea harengus, Clupea pallasii)15 %
0304 87 00Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)18 %
0304 88Dogfish, other sharks, rays and skates (Rajidae):
Dogfish and other sharks:
0304 88 11Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)7.5 %
0304 88 15Porbeagle shark (Lamna nasus)7.5 %
0304 88 18Blue shark (Prionace glauca)7.5 %
0304 88 22Shortfin Mako shark (Isurus Oxyrinchus)7.5 %
0304 88 29Other7.5 %
0304 88 90Rays and skates (Rajidae)15 %
0304 89Other:
0304 89 10Freshwater fish9 %
Other:
Redfish (Sebastes spp.):
0304 89 21Of the species Sebastes marinus7.5 %
0304 89 29Other7.5 %
0304 89 30Fish of the genus Euthynnus18 %
Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of the species Orcynopsis unicolor:
0304 89 41Mackerel of the species Scomber australasicus15 %
0304 89 49Other15 %
0304 89 60Monkfish (Lophius spp.)15 %
0304 89 90Other(18)15 %
Other, frozen:
0304 91 00Swordfish (Xiphias gladius)7.5 %
0304 92 00Toothfish (Dissostichus spp.)7.5 %
0304 93Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):
0304 93 10Surimi14.2 %
0304 93 90Other8 %
0304 94Alaska Pollock (Theragra chalcogramma):
0304 94 10Surimi14.2 %
0304 94 90Other7.5 %
0304 95Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma):
0304 95 10Surimi14.2 %
Other:
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida):
0304 95 21Cod of the species Gadus macrocephalus7.5 %
0304 95 25Cod of the species Gadus morhua7.5 %
0304 95 29Other7.5 %
0304 95 30Haddock (Melanogrammus aeglefinus)7.5 %
0304 95 40Coalfish (Pollachius virens)7.5 %
0304 95 50Hake of the genus Merluccius7.5 %
0304 95 60Blue whiting (Micromesistius poutassou)7.5 %
0304 95 90Other7.5 %
0304 96Dogfish and other sharks:
0304 96 10Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)7.5 %
0304 96 20Porbeagle shark (Lamna nasus)7.5 %
0304 96 30Blue shark (Prionace glauca)7.5 %
0304 96 90Other7.5 %
0304 97 00Rays and skates (Rajidae)7.5 %
0304 99Other:
0304 99 10Surimi14.2 %
Other:
0304 99 21Freshwater fish8 %
Other:
0304 99 23Herrings (Clupea harengus, Clupea pallasii)(43)
0304 99 29Redfish (Sebastes spp.)8 %
0304 99 55Megrim (Lepidorhombus spp.)15 %
0304 99 61Ray's bream (Brama spp.)15 %
0304 99 65Monkfish (Lophius spp.)7.5 %
0304 99 99Other7.5 %
  • (43) - From 1 January to 14 February and from 16 June to 31 December: 15. WTO tariff quota, - from 15 February to 15 June: Free.
  • (18) WTO tariff quota.

Heading 0305

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

CN codeDescriptionConventional dutySupplementary unit
0305 20 00Livers, roes and milt of fish, dried, smoked, salted or in brine11 %
Fish fillets, dried, salted or in brine, but not smoked:
0305 31 00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)16 %
0305 32Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida):
0305 32 11Cod of the species Gadus macrocephalus16 %
0305 32 19Other20 %
0305 32 90Other16 %
0305 39Other:
0305 39 10Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar), and Danube salmon (Hucho hucho), salted or in brine15 %
0305 39 50Lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine15 %
0305 39 90Other16 %
Smoked fish, including fillets, other than edible fish offal:
0305 41 00Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)13 %
0305 42 00Herrings (Clupea harengus, Clupea pallasii)10 %
0305 43 00Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)14 %
0305 44Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):
0305 44 10Eels (Anguilla spp.)14 %
0305 44 90Other14 %
0305 49Other:
0305 49 10Lesser or Greenland halibut (Reinhardtius hippoglossoides)15 %
0305 49 20Atlantic halibut (Hippoglossus hippoglossus)16 %
0305 49 30Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)14 %
0305 49 80Other14 %
Dried fish, other than edible fish offal, whether or not salted but not smoked:
0305 51Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
0305 51 10Dried, unsalted(18)13 %
0305 51 90Dried, salted(18)13 %
0305 52 00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)12 %
0305 53Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
0305 53 10Polar Cod (Boreogadus saida)(18)13 %
0305 53 90Other12 %
0305 54Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae):
0305 54 30Herrings (Clupea harengus, Clupea pallasii)12 %
0305 54 50Anchovies (Engraulis spp.)10 %
0305 54 90Other12 %
0305 59Other:
0305 59 70Atlantic halibut (Hippoglossus hippoglossus)15 %
0305 59 85Other12 %
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal:
0305 61 00Herrings (Clupea harengus, Clupea pallasii)12 %
0305 62 00Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)(18)13 %
0305 63 00Anchovies (Engraulis spp.)10 %
0305 64 00Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)12 %
0305 69Other:
0305 69 10Polar cod (Boreogadus saida)(18)13 %
0305 69 30Atlantic halibut (Hippoglossus hippoglossus)15 %
0305 69 50Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)11 %
0305 69 80Other12 %
Fish fins, heads, tails, maws and other edible fish offal:
0305 71Shark fins:
0305 71 15Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinus spp.)12 %
0305 71 30Porbeagle shark (Lamna nasus)12 %
0305 71 40Blue shark (Prionace glauca)12 %
0305 71 50Shortfin Mako shark (Isurus Oxyrinchus)12 %
0305 71 90Other12 %
0305 72 00Fish heads, tails and maws13 %
0305 79 00Other(18)13 %
  • (18) WTO tariff quota.

Heading 0306

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

CN codeDescriptionConventional dutySupplementary unit
Frozen:
0306 11Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
0306 11 10Crawfish tails12.5 %
0306 11 90Other12.5 %
0306 12Lobsters (Homarus spp.):
0306 12 10Whole6 %
0306 12 90Other16 %
0306 14Crabs:
0306 14 10Crabs of the species Paralithodes camchaticus, Chionoecetes spp. or Callinectes sapidus7.5 %
0306 14 30Crabs of the species Cancer pagurus7.5 %
0306 14 90Other7.5 %
0306 15 00Norway lobsters (Nephrops norvegicus)12 %
0306 16Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):
0306 16 91Shrimps of the species Crangon crangon18 %
0306 16 99Other12 %
0306 17Other shrimps and prawns:
0306 17 91Deepwater rose shrimps (Parapenaeus longirostris)12 %
0306 17 92Shrimps of the genus Penaeus12 %
0306 17 93Shrimps of the family Pandalidae, other than of the genus Pandalus12 %
0306 17 94Shrimps of the genus Crangon, other than of the species Crangon crangon12 %
0306 17 99Other12 %
0306 19Other:
0306 19 10Freshwater crayfish7.5 %
0306 19 90Other12 %
Live, fresh or chilled:
0306 31 00Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)12.5 %
0306 32Lobsters (Homarus spp.):
0306 32 10Live8 %
Other:
0306 32 91Whole8 %
0306 32 99Other10 %
0306 33Crabs:
0306 33 10Crabs of the species Cancer pagurus7.5 %
0306 33 90Other7.5 %
0306 34 00Norway lobsters (Nephrops norvegicus)12 %
0306 35Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):
Shrimps of the species Crangon crangon:
0306 35 10Fresh or chilled18 %
0306 35 50Other18 %
0306 35 90Other12 %
0306 36Other shrimps and prawns:
0306 36 10Shrimps of the family Pandalidae, other than of the genus Pandalus12 %
0306 36 50Shrimps of the genus Crangon, other than of the species Crangon crangon18 %
0306 36 90Other12 %
0306 39Other:
0306 39 10Freshwater crayfish7.5 %
0306 39 90Other12 %
Other:
0306 91 00Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)12.5 %
0306 92Lobsters (Homarus spp.):
0306 92 10Whole8 %
0306 92 90Other10 %
0306 93Crabs:
0306 93 10Crabs of the species Cancer pagurus7.5 %
0306 93 90Other7.5 %
0306 94 00Norway lobsters (Nephrops norvegicus)12 %
0306 95Shrimps and prawns:
Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):
Shrimps of the species Crangon crangon:
0306 95 11Cooked by steaming or by boiling in water18 %
0306 95 19Other18 %
0306 95 20Pandalus spp.12 %
Other shrimps and prawns:
0306 95 30Shrimps of the family Pandalidae, other than of the genus Pandalus12 %
0306 95 40Shrimps of the genus Crangon, other than of the species Crangon crangon18 %
0306 95 90Other12 %
0306 99Other:
0306 99 10Freshwater crayfish7.5 %
0306 99 90Other12 %

Heading 0307

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

CN codeDescriptionConventional dutySupplementary unit
Oysters:
0307 11Live, fresh or chilled:
0307 11 10Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g eachFree
0307 11 90Other9 %
0307 12 00Frozen9 %
0307 19 00Other9 %
Scallops and other molluscs of the family Pectinidae:
0307 21Live, fresh or chilled:
0307 21 10Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten8 %
0307 21 90Other11 %
0307 22Frozen:
Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
0307 22 10Coquilles St Jacques(Pecten maximus)8 %
0307 22 90Other8 %
0307 22 95Other11 %
0307 29Other:
0307 29 10Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten8 %
0307 29 90Other11 %
Mussels (Mytilus spp., Perna spp.):
0307 31Live, fresh or chilled:
0307 31 10Mytilus spp.10 %
0307 31 90Perna spp.8 %
0307 32Frozen:
0307 32 10Mytilus spp.10 %
0307 32 90Perna spp.8 %
0307 39Other:
0307 39 20Mytilus spp.10 %
0307 39 80Perna spp.8 %
Cuttle fish and squid:
0307 42Live, fresh or chilled:
0307 42 10Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)8 %
0307 42 20Loligo spp.6 %
0307 42 30Squid (Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.)8 %
0307 42 40European flying squid (Todarodes sagittatus)6 %
0307 42 90Other11 %
0307 43Frozen:
Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.):
Sepiola spp.:
0307 43 21Lesser cuttle fish (Sepiola rondeleti)6 %
0307 43 25Other8 %
0307 43 29Sepia officinalis, Rossia macrosoma8 %
Loligo spp.:
0307 43 31Loligo vulgaris6 %
0307 43 33Loligo pealei6 %
0307 43 35Loligo gahi6 %
0307 43 38Other6 %
0307 43 91Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp.8 %
0307 43 92Illex spp.8 %
0307 43 95European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus)6 %
0307 43 99Other11 %
0307 49Other:
0307 49 20Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)8 %
0307 49 40Loligo spp.6 %
0307 49 50Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp.8 %
0307 49 60European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus)6 %
0307 49 80Other11 %
Octopus (Octopus spp.):
0307 51 00Live, fresh or chilled8 %
0307 52 00Frozen8 %
0307 59 00Other8 %
0307 60 00Snails, other than sea snailsFree
Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae):
0307 71 00Live, fresh or chilled11 %
0307 72Frozen:
0307 72 10Striped venus or other species of the family Veneridae8 %
0307 72 90Other11 %
0307 79 00Other11 %
Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.):
0307 81 00Live, fresh or chilled abalone (Haliotis spp.)11 %
0307 82 00Live, fresh or chilled stromboid conchs (Strombus spp.)11 %
0307 83 00Frozen abalone (Haliotis spp.)11 %
0307 84 00Frozen stromboid conchs (Strombus spp.)11 %
0307 87 00Other abalone (Haliotis spp.)11 %
0307 88 00Other stromboid conchs (Strombus spp.)11 %
Other:
0307 91 00Live, fresh or chilled11 %
0307 92 00Frozen11 %
0307 99 00Other11 %

Heading 0308

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

CN codeDescriptionConventional dutySupplementary unit
Sea cucumbers (Stichopus japonicus, Holothuroidea):
0308 11 00Live, fresh or chilled11 %
0308 12 00Frozen11 %
0308 19 00Other11 %
Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus):
0308 21 00Live, fresh or chilled11 %
0308 22 00Frozen11 %
0308 29 00Other11 %
0308 30Jellyfish (Rhopilema spp.):
0308 30 50FrozenFree
0308 30 80Other11 %
0308 90Other:
0308 90 10Live, fresh or chilled11 %
0308 90 50Frozen11 %
0308 90 90Other11 %

Heading 0309

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

CN codeDescriptionConventional dutySupplementary unit
0309 10 00Of fish13 %
0309 90 00Other11 %

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