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1604199130
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 eggsOtherOther - Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen

Other

Standard EU duty
7.5%
VAT
5%
Additional duties / sanctions
0 rules
Docs required
42 docs
C039C042C099C122C124C125+36
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty7.5%R2261/98
Preferences
AD 0%AL 3.7%BA 5.2%CA 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 4%GSP+ 0%IL 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 5.2%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%TN 0%TR 0%UA 0%VN 0.9%WS 0%XC 0%XK 0%XL 0%XS 5.2%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
5

Binding Tariff Information

BTI classification examples

DEgold668/25-1

Marinated frozen Pangasius fish fillets

mięso ryby PangasiusGRI 1GRI 6GRI 5b
ESgold25SOL927

Breaded hake fish steak, refrigerated

ryba (morszczuk)GRI 1GRI 6
DEgold837/24-1

Grilled marinated frozen conger eel fillets for sushi

mięso ryby (Conger myriaster)GRI 1GRI 5bGRI 6
ESgold25SOL903

Precooked refrigerated cod fritters

dorsz (Gadus Morhua)GRI 1GRI 6
DEgold828/25-1

Smoked Alaska pollack fillets in olive oil

mięso rybne (mintaj)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.