EU tariff chapter 16

PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS. 5 headings and 103 eight-digit codes, with conventional duty rates from free to 26 per cent; 23 lines carry a specific rate.

Notes

1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504.

2. Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or 1602.

Subheading notes

1. For the purposes of subheading 1602 10, the expression ‘homogenised preparations’ means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 1602.

2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Additional notes

1. For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10 and 1602 90 61, the term ‘uncooked’ is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10 and 1602 90 61, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

2. For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.

Headings and duty rates

Heading 1601 00

Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products:

CN code	Description	Conventional duty
1601 00 10	Of liver	15.4 %
	Other:
1601 00 91	Sausages, dry or for spreading, uncooked⁽⁹³⁾⁽¹⁸⁾	149,4 €/100 kg/net
1601 00 99	Other⁽⁹³⁾⁽¹⁸⁾	100,5 €/100 kg/net

(93) The duty applicable to sausages imported in containers which also contain preservative liquid is collected on the net weight, after deduction of the weight of the liquid.
(18) WTO tariff quota.

Heading 1602

Other prepared or preserved meat, meat offal, blood or insects:

CN code	Description	Conventional duty
1602 10 00	Homogenised preparations	16.6 %
1602 20	Of liver of any animal:
1602 20 10	Goose or duck liver	10.2 %
1602 20 90	Other	16 %
	Of poultry of heading 0105:
1602 31	Of turkeys:
	Containing 57 % or more by weight of poultry meat or offal:
1602 31 11	Containing exclusively uncooked turkey meat⁽⁹²⁾⁽¹⁸⁾	102,4 €/100 kg/net
1602 31 19	Other⁽⁹²⁾⁽¹⁸⁾	102,4 €/100 kg/net
1602 31 80	Other⁽¹⁸⁾	102,4 €/100 kg/net
1602 32	Of fowls of the species Gallus domesticus:
	Containing 57 % or more by weight of poultry meat or offal:
1602 32 11	Uncooked⁽⁹²⁾⁽¹⁸⁾	276,5 €/100 kg/net
1602 32 19	Other⁽⁹²⁾⁽¹⁸⁾	102,4 €/100 kg/net
1602 32 30	Containing 25 % or more but less than 57 % by weight of poultry meat or offal⁽⁹²⁾⁽¹⁸⁾	276,5 €/100 kg/net
1602 32 90	Other⁽¹⁸⁾	276,5 €/100 kg/net
1602 39	Other:
	Containing 57 % or more by weight of poultry meat or offal:
1602 39 21	Uncooked⁽⁹²⁾⁽¹⁸⁾	276,5 €/100 kg/net
1602 39 29	Other⁽⁹²⁾⁽¹⁸⁾	276,5 €/100 kg/net
1602 39 85	Other⁽¹⁸⁾	276,5 €/100 kg/net
	Of swine:
1602 41	Hams and cuts thereof:
1602 41 10	Of domestic swine⁽¹⁸⁾	156,8 €/100 kg/net
1602 41 90	Other	10.9 %
1602 42	Shoulders and cuts thereof:
1602 42 10	Of domestic swine⁽¹⁸⁾	129,3 €/100 kg/net
1602 42 90	Other	10.9 %
1602 49	Other, including mixtures:
	Of domestic swine:
	Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin:
1602 49 11	Loins (excluding collars) and cuts thereof, including mixtures of loins or hams⁽¹⁸⁾	156,8 €/100 kg/net
1602 49 13	Collars and cuts thereof, including mixtures of collars and shoulders⁽¹⁸⁾	129,3 €/100 kg/net
1602 49 15	Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof⁽¹⁸⁾	129,3 €/100 kg/net
1602 49 19	Other⁽¹⁸⁾	85,7 €/100 kg/net
1602 49 30	Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin⁽¹⁸⁾	75 €/100 kg/net
1602 49 50	Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin⁽¹⁸⁾	54,3 €/100 kg/net
1602 49 90	Other	10.9 %
1602 50	Of bovine animals:
1602 50 10	Uncooked; mixtures of cooked meat or offal and uncooked meat or offal	303,4 €/100 kg/net
	Other:
1602 50 31	Corned beef, in airtight containers	16.6 %
1602 50 95	Other	16.6 %
1602 90	Other, including preparations of blood of any animal:
1602 90 10	Preparations of blood of any animal	16.6 %
	Other:
1602 90 31	Of game or rabbit	10.9 %
	Other:
1602 90 51	Containing meat or meat offal of domestic swine	85,7 €/100 kg/net
	Other:
	Containing bovine meat or offal:
1602 90 61	Uncooked; mixtures of cooked meat or offal and uncooked meat or offal	303,4 €/100 kg/net
1602 90 69	Other	16.6 %
	Other:
1602 90 91	Of sheep	12.8 %
1602 90 95	Of goats	16.6 %
1602 90 99	Other	16.6 %

(92) For the purposes of determining the percentage weight of poultry meat, the weight of any bones is to be disregarded.
(18) WTO tariff quota.

Heading 1603 00

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates:

CN code	Description	Conventional duty	Supplementary unit
1603 00 10	In immediate packings of a net content of 1 kg or less	12.8 %
1603 00 80	Other	Free

Heading 1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:

CN code	Description	Conventional duty
	Fish, whole or in pieces, but not minced:
1604 11 00	Salmon	5.5 %
1604 12	Herring:
1604 12 10	Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen	15 %
	Other:
1604 12 91	In airtight containers	20 %
1604 12 99	Other	20 %
1604 13	Sardines, sardinella and brisling or sprats:
	Sardines:
1604 13 11	In olive oil	12.5 %
1604 13 19	Other	12.5 %
1604 13 90	Other	12.5 %
1604 14	Tunas, skipjack tuna and bonito (Sarda spp.):
	Tunas and skipjack tuna:
	Skipjack tuna:
1604 14 21	In vegetable oil	24 %
	Other:
1604 14 26	Fillets known as ‘loins’	24 %
1604 14 28	Other	24 %
	Yellowfin tuna (Thunnus albacares):
1604 14 31	In vegetable oil	24 %
	Other:
1604 14 36	Fillets known as ‘loins’	24 %
1604 14 38	Other	24 %
	Other:
1604 14 41	In vegetable oil	24 %
	Other:
1604 14 46	Fillets known as ‘loins’	24 %
1604 14 48	Other	24 %
1604 14 90	Bonito (Sarda spp.)	25 %
1604 15	Mackerel:
	Of the species Scomber scombrus and Scomber japonicus:
1604 15 11	Fillets	25 %
1604 15 19	Other	25 %
1604 15 90	Of the species Scomber australasicus	20 %
1604 16 00	Anchovies	25 %
1604 17 00	Eels	20 %
1604 18 00	Shark fins	20 %
1604 19	Other:
1604 19 10	Salmonidae, other than salmon	7 %
	Fish of the genus Euthynnus, other than skipjack tuna (Katsuwonus pelamis):
1604 19 31	Fillets known as ‘loins’	24 %
1604 19 39	Other	24 %
1604 19 50	Fish of the species Orcynopsis unicolor	12.5 %
	Other:
1604 19 91	Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen	7.5 %
	Other:
1604 19 92	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	20 %
1604 19 93	Coalfish (Pollachius virens)	20 %
1604 19 94	Hake (Merluccius spp., Urophycis spp.)	20 %
1604 19 95	Alaska pollock (Theragra chalcogramma) and pollack (Pollachius pollachius)	20 %
1604 19 97	Other	20 %
1604 20	Other prepared or preserved fish:
1604 20 05	Preparations of surimi	20 %
	Other:
1604 20 10	Of salmon	5.5 %
1604 20 30	Of Salmonidae, other than salmon	7 %
1604 20 40	Of anchovies	25 %
1604 20 50	Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor⁽¹⁸⁾	25 %
1604 20 70	Of tuna, skipjack tuna or other fish of the genus Euthynnus⁽¹⁸⁾	24 %
1604 20 90	Of other fish	14 %
	Caviar and caviar substitutes:
1604 31 00	Caviar	20 %
1604 32 00	Caviar substitutes	20 %

(18) WTO tariff quota.

Heading 1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:

CN code	Description	Conventional duty
1605 10 00	Crab	8 %
	Shrimps and prawns:
1605 21	Not in airtight containers:
1605 21 10	In immediate packings of a net content not exceeding 2 kg⁽¹⁸⁾	20 %
1605 21 90	Other⁽¹⁸⁾	20 %
1605 29 00	Other⁽¹⁸⁾	20 %
1605 30	Lobster:
1605 30 10	Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces⁽³¹⁾	Free
1605 30 90	Other	20 %
1605 40 00	Other crustaceans⁽¹⁸⁾	20 %
	Molluscs:
1605 51 00	Oysters	20 %
1605 52 00	Scallops, including queen scallops	20 %
1605 53	Mussels:
1605 53 10	In airtight containers	20 %
1605 53 90	Other	20 %
1605 54 00	Cuttlefish and squid	20 %
1605 55 00	Octopus	20 %
1605 56 00	Clams, cockles and arkshells	20 %
1605 57 00	Abalone	20 %
1605 58 00	Snails, other than sea snails	20 %
1605 59 00	Other	20 %
	Other aquatic invertebrates:
1605 61 00	Sea cucumbers	26 %
1605 62 00	Sea urchins	26 %
1605 63 00	Jellyfish	26 %
1605 69 00	Other	26 %

(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)).

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