Fish, frozen, excluding fish fillets and other fish meat of heading 0304

Heading 0303 covers fish, frozen, excluding fish fillets and other fish meat of heading 0304. This includes whole frozen fish, fish with heads removed, gutted. It covers frozen salmon, tuna, cod, pollock, sardines, mackerel and many other species. Import of frozen fish into the EU requires a health certificate and catch certificate under the IUU Regulation. Duty rates range from 0% to 22% depending on the species. Mandatory inspections at a BCP are required. Heading 0303 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 0303 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 0303 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 frozen fish into the EU requires a health certificate and catch certificate under the IUU Regulation. Duty rates range from 0% to 22% depending on the species. Mandatory inspections at a BCP are required. A catch certificate under the IUU Regulation (EC) No 1005/2008 is required. Frozen fish temperature must be at least -18°C throughout the supply chain. For certain species (e.g. tuna), autonomous tariff quotas with 0% duty rate apply. Verify that the exporting country and fishing vessels are registered in the EU system to combat illegal fishing. When importing goods under heading 0303 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 0303 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 0303 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. The importer must file an electronic customs declaration in the national import system.

Heading 0303 covers frozen fish, excluding fillets and other fish meat (heading 0304). Subheading structure mirrors 0302, divided by species. Frozen means core temperature below -18°C. Common mistake: deep-frozen fish that has been thawed is classified as fresh (0302). Frozen fillets go to 0304. Frozen fish that is also salted may fall under 0305. Important: frozen fish livers, roes and milt are also classified here, not just whole fish.