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1604205040
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 eggsOther prepared or preserved fishOf sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor

Of mackerel of the species Scomber scombrus

Standard EU duty
25%
VAT
5%
Additional duties / sanctions
0 rules
Docs required
37 docs
C099C122C124C125C673Y927+31
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty25%R2658/87
Preferences
AD 0%AL 12.5%ALLTC 0%BA 17.5%CA 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%GB 0%GE 0%GH 0%GSP 17.5%GSP+ 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 17.5%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%TH 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 17.5%XS 0%ZA 0%
Notes
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).
TM547Application of Article 7.3 of Regulation (EC) No 978/2012 (OJ L 303).
5

Binding Tariff Information

BTI classification examples

FRgold23-08017

Mackerel rillettes with lemon zest

makrela (ryba)GRI 1GRI 5bGRI 6
FRgold23-08397

Spreadable mackerel preparation with seaweed and curry

makrela (Scomber scombrus)GRI 1GRI 5bGRI 6
SIgold025/0056

Canned anchovy paste with tomato

mięso sardeli (ryby)GRI 1GRI 6
SIgold025/0057

Canned mackerel pâté with vegetables

mięso makreli (ryby)GRI 1GRI 6
SIgold025/0055

Canned fish paste (pâté) from mackerel and sardines

mięso ryb (makrela i sardynki)GRI 1GRI 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.