FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Chapter 03 of the EU Customs Tariff covers fish, crustaceans, molluscs and other aquatic invertebrates in various states of processing, but without thermal treatment. This chapter classifies live, fresh, chilled, frozen, dried, salted or brined fish, as well as fish fillets and other fish meat. In the crustacean category, the chapter covers shrimps, lobsters, spiny lobsters, crabs and crayfish, both in shell and peeled, in fresh, chilled, frozen, dried or salted state. Molluscs classified under this chapter include oysters, mussels, octopus, squid and scallops. The chapter also covers aquatic invertebrates such as sea urchins, sea cucumbers and jellyfish. The import of fishery products into the EU requires compliance with stringent food safety regulations and sustainable fishing rules. A catch certificate confirming the legal origin of fish is required (IUU Regulation), and processing establishments in third countries must be approved by the EU. Sanitary controls include testing for heavy metals, histamine and residues of prohibited substances. Fishery products that have undergone thermal processing or further preparation are classified in Chapter 16. Fish flour and meal fit for human consumption also fall under Chapter 03, while those intended for animal feed belong to Chapter 23.

Customs duty rates on fish and seafood in Chapter 03 are moderate compared to meat. Fresh and chilled marine fish are subject to duties from 0% to 22%, depending on the species. Frozen salmon carries a 2% duty rate, tuna for processing — 0% under the autonomous quota, and frozen shrimps — from 3.6% to 12%. Frozen fish fillets are subject to duties from 5.5% to 15%. Molluscs and crustaceans have rates from 2.5% to 20%. The EU applies numerous duty suspensions and autonomous tariff quotas for species that are not sufficiently caught in European waters, allowing imports at reduced rates. Countries benefiting from EPA agreements (e.g. ACP countries) may export fish duty-free.

The classification of fishery products requires the accurate identification of the fish or invertebrate species — the trade name often differs from the scientific name used in the Customs Tariff. The state of processing (live, fresh, frozen, filleted, dried, salted) determines the tariff subheading. A common error is the incorrect distinction between whole fish and fillets — filleted fish have separate CN codes and often higher duty rates. Smoked fish are classified under heading 0305, not in Chapter 16. Peeled and unpeeled shrimps have different CN codes. Products coated in batter or breadcrumbs qualify for Chapter 16. It is advisable to refer to the list of scientific names in the Combined Nomenclature.