16Chapter

04Heading

14Subheading

46CN

21TARIC

For processing

PREPARED FOODSTUFFS > PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS > Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs > Fish, whole or in pieces, but not minced > Tunas, skipjack tuna and bonito (Sarda spp.) > Tunas and skipjack tuna > Other > Other > Fillets known as 'loins' > Of Atlantic bigeye tuna (Thunnus obesus) > For processing

Origin

EU-Canada agreement: re-imported goods1006

0.000 %-24.0 pp

CARIFORUM1033

0.000 %-24.0 ppEU-CARIFORUM EPA

Eastern and Southern Africa States1034

0.000 %-24.0 ppESA Interim EPA

SADC EPA1035

0.000 %-24.0 ppSADC EPA

Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000

0.000 %-24.0 pp

GSP-EBA2005

0.000 %-24.0 ppEverything But Arms

GSP+2027

0.000 %-24.0 ppGSP+ Enhanced Arrangement

OCTs2080

0.000 %-24.0 ppOverseas Association Decision

Hierarchy

04Section IV — PREPARED FOODSTUFFS

1600000000PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS

1604000000Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

1604110000Fish, whole or in pieces, but not minced

1604140000Tunas, skipjack tuna and bonito (Sarda spp.)

1604142100Tunas and skipjack tuna

1604144100Other

1604144621For processing

Duties & Measures

Third Country Duty24.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

24.000 %

Preferential rates(47)

+37

Preferential rates - 47 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-24.0 pp	-24.0 pp	—	1
CARIFORUM1033 0.000 %-24.0 ppEU-CARIFORUM EPA	-24.0 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-24.0 ppESA Interim EPA	-24.0 pp	ESA Interim EPA
SADC EPA1035 0.000 %-24.0 ppSADC EPA	-24.0 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-24.0 pp	-24.0 pp	—
GSP-EBA2005 0.000 %-24.0 ppEverything But Arms	-24.0 pp	Everything But Arms
GSP+2027 0.000 %-24.0 ppGSP+ Enhanced Arrangement	-24.0 pp	GSP+ Enhanced Arrangement
OCTs2080 0.000 %-24.0 ppOverseas Association Decision	-24.0 pp	Overseas Association Decision

Low-value consignment customs duty(2)

inherited from 1600000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Non-preferential tariff quota under end-use(1)

ERGA OMNES

0.000 %1Regulation 2720/232026-01-01

Except:BY(Belarus)RU(Russia)

1 certificate(s) required

N990UN/EDIFACT certificate

EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Declared subheading not allowed

EU001The relief from or reduction of customs duties shall be subject to the conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods (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)).

TM062The reduction or suspension of import duties shall apply only to products intended for human consumption. The tariff quota shall not be available for those products whose processing is carried out at retail or catering level. The tariff quota is not available for products intended solely for one or more of the following operations: — cleaning, gutting, tailing, heading, — cutting, — repacking of frozen individually quick-frozen (IQF) fillets, — sampling and sorting, — labelling, — packing, — chilling, — freezing, — deep-freezing, — defrosting — glazing, — thawing and — separation. The tariff quota shall be, however, available for products intended for one or more of the following operations: — dicing, — 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, — filleting, — production of flaps, — cutting of frozen blocks, — splitting of frozen interleaved fillet and cephalopod blocks to obtain individual fillets and cephalopods, — 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, — 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), — pasteurisation under CN codes 0305 20 00 and 1604 32 00, — 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 — modified atmosphere packaging under CN code 1605 40 00.

Preferential suspension(2)

inherited from 1604140000

0.000 %Regulation 1140/042004-06-26

Preferential tariff quota(7)

inherited from 1604144600

Central America2200

0.000 %1Regulation 0977/132026-08-01

EU-Central America Association Agreement(since 2013)

6 member countries

CRCosta RicaSVEl SalvadorGTGuatemalaHNHondurasNINicaraguaPAPanama

1 certificate(s) required

U071Proof of origin

Proof of origin containing the following statement: "Product originating in accordance with Appendix 2A of Annex II (Concerning the Definition of the Concept of "Originating Products" and Methods of Administrative Cooperation)" (OJ L 346, 15.12.2012)

Measure not applicable

CD668Subject to the presentation of a proof of origin containing the following statement: "Product originating in accordance with Appendix 2A of Annex II (Concerning the Definition of the Concept of "Originating Products" and Methods of Administrative Cooperation)" (OJ L 346, 15.12.2012).

Eastern and Southern Africa States1034

0.000 %1Decision 2251/222026-01-01

ESA Interim EPA(since 2012)

5 member countries

KMComorosMGMadagascarMUMauritiusSCSeychellesZWZimbabwe

1 certificate(s) required

U067Proof of origin

Certificate EUR 1. bearing the endorsement "Derogation — Decision No 1/2022 of the ESA-EU Customs Cooperation Committee of 19 October 2022" or "Dérogation — Décision no 1/2022 du comité de coopération douanière AfOA-UE du 19 octobre 2022"

Measure not applicable

CD649Subject to the presentation of a movement certificate EUR.1 bearing the endorsement ‘Derogation — Decision No 1/2022 of the ESA-EU Customs Cooperation Committee of 19 October 2022’ ou ‘Dérogation — Décision no 1/2022 du comité de coopération douanière AfOA-UE du 19 octobre 2022’ (OJ L 295 page 52).

IUU fishing control(2)

ERGA OMNES

Regulation 1005/082026-01-10

Except:CM(Cameroon)KH(Cambodia)KM(Comoros)TT(Trinidad & Tobago)VC(St. Vincent & Grenadines)

2 certificate(s) required

C673Other certificates

Importer Declaration or Re-export Certificate, as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC) 1010/2009

Y927Particular provisions

The declared goods are not concerned by Council Regulation (EC) No. 1005/2008

Import/export not allowed after control

CD590Fishery products, with the exception of - aquaculture products obtained from fry and larvae; - live ornamental fish, crustaceans, molluscs and other aquatic invertebrates; - freshwater fish, crustaceans, molluscs and other aquatic invertebrates; - oysters, scallops, mussels, clams, cockles and ark shells, jellyfish; - livers, roes, milt, fish fins (with exception to fins of fish of the class Chondrichthyes), heads, tails, maws and other edible fish offal; - snails, other than sea snails; - caviar substitutes shall be imported into the Union only upon submission of the valid IM-importer declaration from the CATCH as foreseen in Box 11 of the Catch certificate shall, where appropriate, be exported from the Union upon submission of the valid Catch Certificate/Simplified Catch Certificate/Re-export Certificate from the CATCH or in paper document as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC)1010/2009. The detailed list of fishery products excluded from these requirements is provided by Commission Implementing Regulation (EU) 2022/1479.

IUU fishing non-cooperating3000

Regulation 1005/082013-12-11

1 certificate(s) required

Y927Particular provisions

The declared goods are not concerned by Council Regulation (EC) No. 1005/2008

Import/export not allowed after control

CD669Republic of Trinidad and Tobago, Cameroon, The Kingdom of Cambodia, Saint Vincent and the Grenadines and the Union of the Comoros are considered by the European Commission as non-cooperating third countries in fighting illegal, unreported and unregulated fishing. In accordance with Article 38 (1) and (5) of the Council Regulation (EC) No 1005/2008 (OJ L 286), the importation of fishery products caught by fishing vessels flying the flag of non-cooperating countries as well as the exportation to such countries is prohibited. The detailed list of fishery products excluded from this prohibition is provided by Commission Implementing Regulation (EU) 2022/1479.

Import control(2)

inherited from 1600000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -organic products(1)

inherited from 1600000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)CH(Switzerland)LI(Liechtenstein)NO(Norway)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Import prohibition(1)

inherited from 1604000000

North Korea

—Regulation 1548/172017-09-16

TM757Goods from the Annex XIa of Regulation (EU) 2017/1509 (Seafood)

Restriction on entry into free circulation(1)

ERGA OMNES

Regulation 1984/032022-04-01

3 certificate(s) required

C040Other certificates

ICCAT, IOTC or IATTC bigeye tuna statistical document

C043Other certificates

ICCAT, IOTC or IATTC bigeye tuna re-export certificate

Y910Particular provisions

Bigeye tuna caught by purse seiners and bait boats and destined principally for further processing by tuna canneries

Import not allowed

CD756Any quantity of bigeye tuna from the application areas covered by the ICCAT or the IOTC (Articles 4(1) and 6(1) of Regulation (EC) No 1984/2003) or the IATTC (Article 23 of Regulation (EU) 2021/56), imported into the territory of the Union or re-exported to a third country (either following import into the Union or following re-export from a third country) must be accompanied by a statistical document or a re-export certificate. In the absence of a statistical document or re-export certificate, imports of bigeye tuna into the territory of the Union are prohibited. However, under Article 2 of Regulation (EC) No 1984/2003 and Article 23 of Regulation (EU) 2021/56, the measure does not apply to bigeye tuna taken by seiners or baitboats and intended mainly for the canning industry in the ICCAT and IOTC areas of application.

Veterinary control(2)

inherited from 1604000000

All third countries

Regulation 0632/212024-08-01

Except:GL(Greenland)IS(Iceland)AD(Andorra)NO(Norway)LI(Liechtenstein)CH(Switzerland)SM(San Marino)FO(Faroe Islands)

23 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y172Particular provisions

Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.

Y173Particular provisions

Goods with third country origin coming from Greenland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y931Particular provisions

Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y172Particular provisions

Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.

Y173Particular provisions

Goods with third country origin coming from Greenland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y931Particular provisions

Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

CD626Import of the products of animal origin can derogate from the controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.

CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.

European Union

Regulation 0632/212023-11-14

21 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

Y931Particular provisions

Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

Y931Particular provisions

Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD626Import of the products of animal origin can derogate from the controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Start date: 2015-01-01

Trade Statistics

Description & Classification

Common misclassifications

1604144629: not for processing

Classification tips

for processing

Sample products

Loins of Atlantic bigeye tuna (Thunnus obesus), for processing, prepared or preservedAtlantic bigeye tuna (Thunnus obesus) loins, for processing

CJEU Case Law

T-548/14

15 Dec 2016

Kingdom of Spain v European Commission

62014TJ0548 JUDGMENT OF THE GENERAL COURT (Fifth Chamber) 15 December 2016 ( *1 ) ‛Customs union — Imports of tuna products originating in Ecuador — Post-clearance recovery of import duties — Request for waiver of recovery of import duties — Article 220(2)(b) and Article 236 of Regulation (EEC) No 2913/92 — Notice to importers published in the Official Journal — Good faith — Application for the remission of import duties — Article 239 of Regulation (EEC) No 2913/92’ In Case T‑548/14, Kingdom of Spain , represented initially by A. Rubio González, and subsequently by V. Ester Casas, abogado del Estado, applicant, v European Commission , represented by P. Arenas, A. Caeiros and B.-R. Killmann, acting as Agents, defendant, APPLICATION based on Article 263 TFEU and seeking annulment of Article 2 of Decision C(2014) 3007 final of the Commission of 15 May 2014 finding that the remission of import duties is justified for a certain amount and that remission of import duties is not justified for another amount in a particular case (REM 03/2013). THE GENERAL COURT (Fifth Chamber), composed, at the time of deliberation, of A. Dittrich, President, J. Schwarcz (Rapporteur) and V. Tomljenović, Judges, Registrar: J. Palacio González, Administrator, having regard to the written part of the procedure and further to the hearing on 6 April 2016, gives the following Judgment Background to the dispute 1 Between 30 June 2009 and 24 September 2010, ACTEMSA SA (‘the person liable’), an undertaking es...

Regulatory notes

NENC16041446

Fillets known as ‘loins’ See the explanatory note to subheading 1604 14 26 .

NENC1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs See subheading note 2 to this chapter.

Chapter note

Non-preferential origin

tariff_shift

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

CTH

tariff_shift

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

CTH

Residual rule

1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together. 3. When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for For processing (1604144621)?

The third country duty (erga omnes) for For processing is 24.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for For processing (1604144621)?

Yes, 46 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for For processing (1604144621)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 1604144621?

TARIC code 1604144621 (For processing) covers the following products: Loins of Atlantic bigeye tuna (Thunnus obesus), for processing, prepared or preserved, Atlantic bigeye tuna (Thunnus obesus) loins, for processing.

How to correctly classify a product under code 1604144621?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇪🇨 Ecuador	€97.0M	17.7Mt	€5.49/kg	50.5%
2	🇲🇺 MU	€30.7M	5.3Mt	€5.85/kg	16.0%
3	🇮🇩 Indonesia	€22.8M	4.8Mt	€4.79/kg	11.9%
4	🇸🇻 SV	€21.4M	3.8Mt	€5.56/kg	11.1%
5	🇨🇳 China	€20.2M	3.9Mt	€5.19/kg	10.5%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€1.2M	105Kt	€11.33/kg	42.7%
2	🇬🇧 United Kingdom	€620K	51Kt	€12.18/kg	22.3%
3	🇲🇦 Morocco	€394K	77Kt	€5.13/kg	14.2%
4	🇮🇱 Israel	€274K	20Kt	€13.85/kg	9.9%
5	🇲🇿 MZ	€254K	39Kt	€6.57/kg	9.1%
6	🇨🇺 CU	€47K	5Kt	€9.63/kg	1.7%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇪🇨 Ecuador	€97.0M	17.7Mt	€5.49/kg	50.5%
2	🇲🇺 MU	€30.7M	5.3Mt	€5.85/kg	16.0%
3	🇮🇩 Indonesia	€22.8M	4.8Mt	€4.79/kg	11.9%
4	🇸🇻 SV	€21.4M	3.8Mt	€5.56/kg	11.1%
5	🇨🇳 China	€20.2M	3.9Mt	€5.19/kg	10.5%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€1.2M	105Kt	€11.33/kg	42.7%
2	🇬🇧 United Kingdom	€620K	51Kt	€12.18/kg	22.3%
3	🇲🇦 Morocco	€394K	77Kt	€5.13/kg	14.2%
4	🇮🇱 Israel	€274K	20Kt	€13.85/kg	9.9%
5	🇲🇿 MZ	€254K	39Kt	€6.57/kg	9.1%
6	🇨🇺 CU	€47K	5Kt	€9.63/kg	1.7%

For processing

Hierarchy

Duties & Measures

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

Help

Need help?

Hierarchy

Duties & Measures

Trade Statistics

Description & Classification

CJEU Case Law

Regulatory notes

Non-preferential origin

FAQ

Help

Need help?

CJEU Case Law

Trade Statistics

Trade value (2022–2025)

Import sources

Export markets

EU Member States

Trade value (2022–2025)

Import sources

Export markets

EU Member States