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

Heading 0302 covers fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304. This includes whole fish or fish with heads removed, gutted, with or without scales. It covers salmon, trout, herring, cod, tuna, sardines, mackerel and many other species. Import of fresh fish into the EU requires a health certificate issued by the competent authority of the exporting country. Duty rates range from 0% to 22% depending on the fish species. Sanitary inspection at a BCP is required. Heading 0302 is part of Chapter 3 (live animals and animal products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 0302 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 0302 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of fresh fish into the EU requires a health certificate issued by the competent authority of the exporting country. Duty rates range from 0% to 22% depending on the fish species. Sanitary inspection at a BCP is required. Check if the fish species is subject to EU fishing quotas or import bans. A catch certificate is required under the IUU Regulation (EC) No 1005/2008 to combat illegal fishing. Fish must be stored at temperatures close to 0°C and delivered under conditions ensuring freshness. Labelling must include the commercial and scientific species name, production method and catch area. When importing goods under heading 0302 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 0302 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 0302 are subject to veterinary checks at approved Border Control Posts (BCP). Required documentation includes: animal health certificates, TRACES NT notifications, CITES permits for protected species. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties.

Heading 0302 covers fresh or chilled fish, excluding fish fillets and other fish meat (heading 0304). Subheadings divide by species: salmon, flatfish, tuna, herring, etc. Key point: fish must be whole or in pieces but not filleted. Common mistake: fresh fish fillets go to 0304, not here. Frozen fish belongs to heading 0303. Smoked fish to 0305. Fish heads, tails and other fresh fish waste are also classified here.