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1604160090
PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTSPrepared or preserved fish; caviar and caviar substitutes prepared from fish eggsAnchoviesSardele przetworzone lub zakonserwowane, całe lub w kawałkach (z wył. mielonych)

Other

Standard EU duty
25%
VAT
5%
Additional duties / sanctions
0 rules
Docs required
37 docs
C099C122C124C125C673Y927+31
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty25%R2658/87
Preferences
AD 0%AL 0%BA 12.5%CA 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 7.5%EH 0%ESA 0%EUCA 0%FJ 0%GB 0%GE 0%GH 0%GSP 21.5%GSP+ 0%IL 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 12.5%MK 0%MX 0%NZ 0%PE 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%TN 0%TR 0%UA 0%VN 3.1%WS 0%XC 0%XK 0%XL 0%XS 17.5%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD656Subject to the presentation of a proof of origin containing the following statement in English: "Product originating in accordance with Appendix 5 of Annex II" (OJ L 354, 21.12.2012).
5

Binding Tariff Information

BTI classification examples

FRgold23-08023

Canned tuna with cream and leeks

tuńczyk (ryby)GRI 1GRI 5bGRI 6
DEgold564/24-1

Frozen orange-dyed capelin roe preparation

ikra rybia (tobiko)GRI 1GRI 5bGRI 6
DEgold137/25-1

Surimi food preparation with >20% fish

surimi (przetwór rybny)GRI 1GRI 5bGRI 6
DEgold668/25-1

Marinated frozen Pangasius fish fillets

mięso ryby PangasiusGRI 1GRI 6GRI 5b
DEgold538/24-1

Salted, colored, prepared capelin roe (Masago)

ikra rybia (Mallotus villosus)GRI 1GRI 5bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.