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

Heading 1604 covers prepared or preserved fish, caviar. Meat and fish preparations constitute a significant part of international food trade, covering a wide range of preserved, cooked and processed products. Import of meat and fish preparations into the EU requires a veterinary health certificate and establishment approval by the European Commission. Duty rates vary - from 5.5% to over 26%, with specific duties also applied for some meat preparations. Products must meet EU food safety and labelling standards. Heading 1604 is part of Chapter 16 (fats, processed food, beverages and tobacco) 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 1604 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 1604 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 meat and fish preparations into the EU requires a veterinary health certificate and establishment approval by the European Commission. Duty rates vary - from 5.5% to over 26%, with specific duties also applied for some meat preparations. The processing establishment must be approved by the European Commission and listed among approved facilities. A specific veterinary health certificate for meat or fish preparations is required. Labelling must include a full ingredient list, allergen information and country of origin. For some preparations (e.g. canned tuna), tariff rate quotas with preferential rates are available. When importing goods under heading 1604 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 1604 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).

Heading 1604 covers prepared/preserved fish, caviar. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: ryby wędzone — 0305. The boundary with neighbouring headings (0305/1605) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.