Chapter 337

(1)In this Act, unless the context otherwise requires - "bill of entry" and "bill of sight" have the meaning assigned to them by articles 12 and 13 of the Customs Ordinance; "bond" in relation to imported goods means any government warehouse or any other place of security approved under article 27 or article 34

(3)of the Customs Ordinance; "The Community" means the European Community established by the Treaty establishing the European Economic Community done at Rome on 25 March 1957, as amended by the Single European Act of 1986, and the Treaty on European Union done at Maastricht on 7 February, 1992, and whose members are, Belgium, Denmark, the Federal Republic of Germany, Greece, Spain, France, Ireland, Italy, Luxembourg, the Netherlands, Austria, Portugal, Finland, Sweden and the United Kingdom of Great Britain and Northern Ireland, and other states which may become members thereof and to which an agreement between the European Community and Malta applies, and for the purposes of any agreement between the European Community and Malta, such other countries to which that agreement applies; "Commissioner" means the Commissioner for Tax and Customs, and includes any other person having an express or implied authority to act for the said Commissioner in carrying out the provisions of this Act; "computer" means any electronic device used for information storage or retrieval and includes a mobile phone or any other electronic means of information storage or retrieval; "Customs Tariff" means the Customs Tariff set out in the First Schedule to this Act; "import duty" and "duty" mean any duty of Customs charged on imported goods under this Act; Short title. Interpretation. Amended by: VIII.1993.2; XV.1995.2; XIX.1999.2; XXII. 2011.5; VII.2019.39. IMPORT DUTIES "information in a non-legible form" means information that needs to be deciphered before being understood; "invoice" means a document issued by a seller to a buyer listing the goods supplied and stating the sum of money due or paid or an alternative document acceptable to the Commissioner; "Minister" means the Minister responsible for the Customs; "prescribed" means prescribed by regulations made under article 35; "records" means any books, accounts, documents or other recorded information, including information in a computer or information in other non-legible form.

(2)The Customs Tariff contained in the First Schedule to this Act shall be in the English language only: Provided that the Minister may from time to time order the publication of the said Tariff in the Maltese language and in any such case, if there is any conflict between the Maltese and English text of the Tariff, the English text shall prevail. Legal effect of notes and rules in Customs Tariff. Duties to be levied and collected by the Commissioner. Amended by: VIII. 1993.

1. Substituted by: XV. 1995.
2. Amended by: XIX. 1999.3; L.N. 424 of 2007; XXII. 2011.
4. The notes, rules and other provisions contained in the Customs Tariff shall form an integral part thereof, and the said Tariff shall be read, construed and applied in accordance with the notes, rules and provisions aforesaid. 4.

(1)There shall be levied and collected by the Commissioner on account of the Government the import duties shown in the ‘Import Duty’ column of the Customs Tariff upon all goods chargeable with such duties and enumerated in the first c o l u m n o f t h e s a i d Ta r i ff , w h i c h a r e g r o w n , p r o d u c e d o r manufactured in countries, other than those in the Community and which shall be imported into Malta or taken out of bond for use or consumption in Malta.

(2)The import duties shown in the ‘Import Duty’ column shall not apply to goods which are grown, produced or manufactured in the Community and which shall be imported into Malta or taken out of bond for use or consumption in Malta provided that such goods s a t i s f y th e r u l e s of o r i gi n as i n f o r c e f r o m t i m e t o t i m e i n accordance with any agreement made between the Government of Malta and the Community.

(3)Notwithstanding the provisions of sub-articles

(1)and

(2), the Commissioner may, with the concurrence of the importer, apply a flat rate of ten per cent import duty on goods of a non-commercial nature received by individual persons in consignments where the value of such goods does not exceed one hundred and sixteen euro and forty-seven cents (116.47), and on goods of a non-commercial nature imported by travellers in their luggage where the value of such goods does not exceed two hundred and thirty-two euro and ninety-four cents (232.94), in either case being goods other than spirits, tobacco or tobacco products.

(4)In the computation and collection of import duty, the Commissioner may round up or down the value of the goods and IMPORT DUTIES the amount of duty chargeable thereon to the nearest euro.

(5)Where any import duties leviable on goods under this article have not been duly collected, the amount still payable shall remain due for a period of six years from the tax point as defined in article 12A and the Commissioner shall have the right to claim payment of that amount within the said period: Provided that notwithstanding the provisions of this subarticle, the Commissioner may not claim payment of such amount when he is satisfied that the goods have been properly inspected by a releasing officer and duly released by him and the value of such goods has been properly declared. 5.

(1)There shall be exempted from payment of import duty the goods which are enumerated in the Second Schedule to this Act, subject where applicable, to the rules contained therein. Duty-free goods. Amended by: XV.1992.2.

(2)The Minister may by regulations from time to time prescribe the conditions under which and the extent by which equipment for use in any establishment or trade may be exempted from payment of import duty. 6.

(1)Any dutiable article which is imported free of duty by any person by virtue of an exemption granted under article 15 or under any other law shall, unless the Minister otherwise orders, be deemed, if sold or disposed of by such person for use or consumption in Malta, to be taken out of bond at the time of such sale or disposal for use or consumption in Malta, and the provisions of article 4 shall apply to any such article.

(2)In any of the cases referred to in sub-article

(1)of this article, the duty shall be payable by the person who becomes the owner of the article.

(3)The person liable to pay duty in terms of sub-article

(2)of this article, shall within one week of becoming the owner of the articles referred to in sub-article

(1)of this article, make perfect entry of such goods in terms of the Customs Ordinance.

(4)Failure to comply with the provisions of sub-article

(3)of this article shall constitute an offence in terms of article 62 of the Customs Ordinance and article 60 of the said Ordinance shall be applicable to the goods in relation to which a proper entry shall not have been made within the time allowed in sub-article

(3)hereof.

(5)This article shall not apply to any dutiable articles imported into Malta free of customs duty under the provisions of the Industrial Development Act.

1. The Minister may by regulations published in the Gazette amend, revoke or substitute the Schedules to this Act, or any of them, as may become necessary from time to time with the aim to ensure that the Customs Tariff conforms with the Harmonized Commodity Description and Coding System 1983, as adopted and published by the Customs Co-operation Council, and to reorganise the Customs Tariff without departing from such system, or to remove or effect any decrease in the rate of duties leviable, or to Disposal of goods imported free of duty. Amendment of Schedules. Substituted by: VIII.1993.4; XIX.1999.
2. IMPORT DUTIES amend the rules contained in the third Schedule in order to conform with any international obligation entered into by Malta in that respect: Provided that this authority shall not extend to cases in which its application results in a duty being prescribed in respect of any new article or an increase in the rate of duty prescribed in respect of any article. Mode of ascertaining ad valorem duty. Amended by: VIII. 1993.5; XV. 1995.4; XIX. 1999.5; XXII. 2011.
3. 8.

(1)The Customs value for the purposes of applying the Customs Tariff shall be d et er mined i n accordance w ith the provisions of the Agreement on Implementation of Article VII of the General Agreement of Tariffs and Trade 1994 as applicable to Malta, in accordance with the rules contained in the Third Schedule to this Act and the Annex thereto, which Schedule and Annex shall be in the English language only: Provided that where the Commissioner has reason to believe that the invoice does not provide a proper basis for the assessment of the correct amount of duty on the goods, the duty may be calculated on a value which shall be established in accordance with the provisions of the Third Schedule to this Act: Provided further that in the case of goods to which article 6 applies the ad valorem duty shall be payable (i) where the goods are sold, on the price paid by the purchaser; or (ii) where the goods are disposed of otherwise than by the sale, on the value of the goods as determined by the Commissioner at the time of disposal: Provided further that where in the Notes to the Tariff it is provided that a minimum value of an article is to be taken for the purpose of calculating duty, the value established by this subarticle may not be below the value as stated in such Notes.

(2)The Commissioner may require such evidence of the authenticity of any invoice as he may deem proper. Appeals. Amended by: XIX. 1999.6; L.N. 424 of 2007. Substituted by: L.N. 336 of 2010. Amended by: XXII. 2011.5. 9.

(1)Any person who feels aggrieved by a decision of the Commissioner shall in the first instance make a written request for revision of such decision to the Commissioner. Such request shall be submitted to the Commissioner within thirty days from the notification of said decision. If no request for revision is lodged within thirty days the person shall be deemed to have accepted the decision.

(2)In the event that the person referred to in subarticle

(1)still feels aggrieved by the final decision of the Commissioner, that person shall have the right of appeal to the Administrative Review Tribunal established by article 5 of the Administrative Justice Act.

(3)This appeal shall be presented the Administrative Review Tribunal within thirty days from the date of notification of the final decision, referred to in subarticle

(2), taken by the Commissioner. IMPORT DUTIES 10.

(1)It shall be lawful for the Commissioner to retain for official purposes the original copy of the invoice or invoices submitted by an importer with the Customs entry for goods imported or taken out of bond.

(2)The Commissioner may, at any time, within six years after the clearance of goods of any description, require from the importer or his agent the production at his premises or elsewhere of any trade book or records, whether prescribed by law or otherwise, or of other documents of whatever nature relating to the purchase, importation, sale, storage or processing of such goods and if the importer or his agent fails to comply with any such request, he shall be guilty of an offence and shall be liable on conviction by the Court of Magistrates, at the instance of the Commissioner, to a fine (multa) of not less than four hundred and sixty-five euro and eighty-seven cents (465.87) and not more than five thousand and e i g h t h u n d r e d an d t w e n t y - t h r e e e u r o a n d f o r t y - t h r e e c e n t s (5,823.43). 11.

(1)The customs authorities may, on their own initiative or at the request of the declarant, amend the declaration after release of the goods.

(2)The customs authorities may after releasing the goods and in order to satisfy themselves as to the accuracy of the particulars contained in the declaration, inspect the commercial documents and data relating to the import or export operations in respect of the goods concerned or to subsequent commercial operations involving those goods. Such inspections may be carried out at the premises of the declarant, of any other person directly or indirectly involved in the said operations in a business capacity or of another person in possession of the said documents and data for business purposes. Those authorities may also examine the goods where it is still possible for them to be produced. Power of Commissioner to retain invoice and to require production of documents. Amended by: VIII. 1990.3; XIX. 1999.7; L.N. 424 of 2007; XXII. 2011.5; XVI. 2017.47. VII.2019.40. Post-clearance examination of declarations. Amended by: VIII.1993.6. Substituted by: XIX. 1999.8.

(3)Where revision of the declaration or post-clearance examination indicates that the provisions governing the customs procedure concerned have been applied on the basis of incorrect or incomplete information, the customs authorities shall, in accordance with the provisions laid down, take the measures necessary to regularise the situation, taking account of the new information available to them.

(4)When it is deemed necessary that officials from other Government Departments participate in post clearance inspections the provisions in this article shall apply also to those officials. 12.

(1)Where any invoice for goods purchased in a foreign country expresses the value of such goods in foreign currency, such val ue shall be assessed by the Comm issioner at the rate of exchange for Maltese currency of such foreign currency as determined by the Central Bank of Malta, and the importer shall pay duty, where duty is payable ad valorem, on the amount calculated in Maltese currency as aforesaid.

(2)The opening rate of exchange for Friday of every week shall apply to such assessments of value during a continuous period Assessment of value expressed in foreign currency. Substituted by: VIII. 1993.

1. Amended by: XXII. 2011.
2. IMPORT DUTIES of seven days beginning on the next following Monday, but when Friday’s opening rate of exchange differs from a subsequent rate by three per centum or more the later rate shall apply for the remainder of that period: Provided that if at any time the Central Bank does not issue a rate of exchange on any day when such rate is normally issued, the Commissioner may suspend the assessment of the value of the goods until such rate so issued.

(3)Without prejudice to the provisions of the proviso to the preceding sub-article, where the rate of exchange is not issued by the Central Bank of Malta on a Friday, the assessments of values for the period of seven days beginning on the next following Monday shall be determined on the rate of exchange first fixed by the Central Bank of Malta after that Friday, and where on the Monday immediately following the Friday on which the Central Bank of Malta has not issued such rate, a rate of exchange is still not issued, the Commissioner may continue to assess the value of the goods in accordance with the rate applicable for the previous week or suspend the assessment of the value of the goods until a rate is so issued: Provided that when the said rate of exchange differs from a subsequent rate by three per centum or more, the later rate shall apply for the remainder of the period. Tax Point. Added by: VIII. 1993.7. Amended by: XXII. 2011.5. 12A. *

(1)Import duty shall be computed (

1. a)at the time a perfect bill of entry is directly registered into the Customs computer by an importer or his agent, or, when not so registered, not later than the next working day following the time of the presentation of a perfect bill of entry to the Commissioner for registration; or (
2. b)where such bill is not perfect, at the time it is amended and accepted as perfect to the satisfaction of the Commissioner; and in each case it is at that point in time that the rate of duty and rate of exchange shall apply: Provided that where in accordance with the provisions of the Revenue (Safeguard) Act a new duty or an increased rate of duty is leviable upon the issue of a proclamation as contemplated in that Act, such new duty or increased rate of duty shall be leviable on any goods in relation to which a perfect bill of entry has been made but have not been released, to the extent only as may be provided in the aforesaid proclamation and the bill to which it refers.

(2)Notwithstanding the provisions of sub-article

(1)of this article, the computation of import duty shall be suspended in any case where the assessment of the value is suspended in accordance with article 12

(2)and

(3). *See articles 10 and 11 of Act XV of

1. IMPORT DUTIES 12B. It shall not be lawful to register or present another bill of entry for the same goods as a replacement or substitution for the original entry except with the concurrence of the Commissioner, and in any such case the second or subsequent bill of entry shall be invalid.
2. Integral parts of an article which is liable to an ad valorem duty, or is free of duty imported for replacement purposes or as spare parts, shall be liable to the same rate of duty as the article i t s e l f , o r f r e e o f d u t y, as t h e c a se m a y b e , u n l e s s t h e y a r e specifically excluded or provided for elsewhere in the Tariff. 14.

(1)In the case of goods the duties on which are charged at an ad valorem rate, the Commissioner may, if he has reason to believe that the value declared by the importer or his agent is insufficient, either take the goods on paying the importer or his agent the amount of the value declared by him with an addition of five per centum, such payment together with the restitution of any duty which may have been paid on the goods to be made within fifteen days following the declaration, or take the duties in kind. Duplicating Bills of Entry. Added by: VIII. 1993.7. Amended by: XXII. 2011.5. Parts of an article subject to the same duty as the article. Power of Commissioner to take goods on payment of declared or to take duty in kind. Amended by: XXII. 2011.5.

(2)The importer against whom the Commissioner proposes to exercise the right of pre-emption shall be entitled to have the goods appraised by experts, one to be appointed by the declarant and the other by the Commissioner. In the event of disagreement between them, the experts shall appoint an umpire whose decision shall be final.

(3)If the experts decide that the value of the goods does not exceed by more than five per centum the value declared by the importer, duty shall be levied on the amount declared by the latter.

(4)When the appraised value exceeds by more than five per centum the value declared by the importer, the Commissioner shall, at his option, collect duty on the amount determined by the experts, or avail himself of the pre-emption with the addition of the five per centum mentioned in sub-article

(1)of this article, which addition shall be likewise granted when the declarant withdraws his application for appraisement: Provided that in the former case, the duty shall be liable to be increased by fifty per centum, if the experts’ appraisement exceeds by ten per centum the value declared by the importer.

(5)The expenses of the appraisement shall be borne by the declarant, if the value determined by the experts exceeds by more than five per centum the value declared: otherwise, they shall be borne by the Government. 15.

(1)It shall be lawful for the Minister to admit the importation into Malta of any goods free of duty.

(2)Where an application has been made to the Minister to allow the importation into Malta of any goods free of duty, the importer may make a deposit with the Commissioner of a sum of money sufficient in amount to cover the duties payable thereon, or produce to the Commissioner such bank guarantee by a local bank as the Commissioner deems fit in the circumstances, and thereupon the goods may be released by the Commissioner to the importer in Power of Minister to grant exemption from duty. Amended by: XV. 1995.5; L.N. 424 of 2007; XXII. 2011.5. IMPORT DUTIES the same manner as if the duty thereon had been paid.

(3)Any sum deposited in virtue of sub-article

(2)of this article in respect of any goods for which an application shall have been made to the Minister as aforesaid, shall be passed to revenue in the event that the Minister refuses the application aforesaid, and shall be refunded by the Commissioner to the importer in the event that the Minister accedes to the application.

(4)The Minister may delegate the power conferred upon him by this article to the Commissioner in respect of any goods on which the amount of the duty payable does not exceed eleven euro and sixty-five cents (11.65).

(5)Without prejudice to the provisions of the preceding subarticles of this article, the Minister may grant exemption from duty due under this Act, retrospectively, under such conditions as he may deem fit to impose, and in any such case any duty paid may be refunded by the Commissioner in accordance with such exemption. Importation of goods without payment of duty. Amended by: XXII. 2011.

1. Exemption of goods imported for temporary use. Amended by: XXII. 2011.
3. The Commissioner may also, with the approval of the Minister in each case and for such time and subject to such conditions as may be prescribed, grant permission to traders to import without payment of duty such goods as may from time to time be prescribed for sale to such class or classes of passengers as may be prescribed. 17.

(1)Without prejudice to the provisions of article 30, any goods may, with the permission of the Commissioner be brought into Malta or withdrawn from bond without payment of duty thereon, if the Commissioner is satisfied that such goods are brought into Malta or withdrawn from bond for temporary use only.

(2)The temporary importation or the withdrawal from bond of goods for temporary use shall be subject to the following conditions: (

1. a)the whole quantity of such goods shall be exported from Malta within three months from the date on which they were imported or withdrawn from bond, as the case may be, or within such further period as the Commissioner may allow in respect of any particular goods; (
2. b)no part of the goods shall be disposed of in Malta, save in accordance with the terms of a permit issued by the Commissioner to the person who imported the goods or withdrew them from bond, as the case may be; (
3. c)the person who imports the goods or withdraws them from bond, as the case may be, shall deposit with the Commissioner the amount of the duty payable on such goods or give such security therefor as the Commissioner may require; (
4. d)(
5. i)if the whole quantity of such goods is not exported from Malta within three months from the date they were imported or withdrawn from bond, as the case may be, or within such further IMPORT DUTIES period as the Commissioner may allow, then the whole of the deposit or security in the hands of the Commissioner shall be forfeited; (
6. ii)if any goods imported or taken out of bond by any person in virtue of a temporary permit under this article and allowed to be retained in the possession of that person for any expressly stipulated period of time without any pecuniary security, the same goods being intended as surety for duty thereon at the time the goods are imported or taken out of bond then the goods if not re-exported within the said period of time shall without prejudice to any liability for the payment of the duty due, be liable to forfeiture in terms of article 60 of the Customs Ordinance and the relevant provisions of the Customs Ordinance shall apply thereto; (
7. e)where it is shown to the satisfaction of the Commissioner that (
8. i)a part of the goods has been lost through no fault of the person who imported the goods or withdrew them from bond; or (
9. ii)a part of the goods has been disposed of in accordance with a permit issued under paragraph (
10. b)of this sub-article; and (iii) the remaining part of the goods has been duly exported, duty shall be payable only on the part of the goods which have not been exported and only that part of the deposit or security in the hands of the Commissioner shall be forfeited as amounts to the duty payable on the goods which have not been exported; (
11. f)when the whole quantity of any goods imported or withdrawn from bond under this article is exported from Malta, then the deposit or security in the hands of the Commissioner shall be returned to the person who made the deposit or gave the security. 18.

(1)No bonded article shall be liable to duty under this Act, so long as it shall remain in bond, or on its being released from bond for immediate exportation.

(2)When an article is withdrawn from bond for use or consumption in Malta, the duty which shall be levied on such article shall be that chargeable at the point in time stated in article 12A, provided that if such article is not withdrawn from bond within ten working days after the said time, the bill of entry shall cease to be valid, and a new bill of entry shall be required therefor. No duty charged on articles in bond or released for immediate export. Amended by: VIII. 1993.8. Offences regarding importation declarations. Added by: VIII. 1993.9. Amended by: XIX. 1999.9; XIII. 2005.35; L.N. 424 of 2007; XXII. 2011.5. Payment of duty on damaged goods. Amended by: XXII. 2011.5. IMPORT DUTIES 18A. (Deleted by Act III. 2013.28). 19.

(1)Import duties shall be levied irrespective of the state of the goods and no remission of duty shall be allowed either in whole or in part on account of the damaged condition of the goods, whatever be the cause of such damage.

(2)The owner of damaged goods may, however, elect to have the damaged goods destroyed at his expense under such conditions as the Commissioner may impose.

(3)No import duty shall be leviable on goods destroyed in accordance with the provisions of sub-article

(2)of this article. Remission of duty on goods found short. Amended by: XV. 1995.6; XXII. 2011.5. 20.

(1)No import duty shall be remitted either in whole or in part on any shortage of goods, whether of internals of packages, or of whole packages, whatever is the cause of such shortage.

(2)Import duty is, however, remitted where the shortage consists of whole packages of goods and the owner of such goods furnishes evidence to the satisfaction of the Commissioner (

1. i)in respect of goods other than goods imported in containers or on commercial road vehicles, that such packages had not been discharged from the importing vessel; or (
2. ii)in respect of goods imported in containers or on commercial road vehicles, that such packages had not been loaded in the container or on the commercial road vehicle: Provided that in such cases if immediately before the examination of the imported goods by the Commissioner the foreign and local seals are found to be intact by the Commissioner, this fact may be considered as satisfactory evidence for the purpose of this sub-article; or (iii) that such packages had been deposited either in a government warehouse or a warehouse or place of security appointed by virtue of the provisions of article 27

(1)of the Customs Ordinance but are not produced at the request of an officer of the Customs.

(3)The provisions of the foregoing sub-article shall not apply to goods deposited in a warehouse or place of security appointed by virtue of the provisions of article 27

(1)of the Customs Ordinance for the exclusive deposit of goods belonging to a specified person.

(4)A request for the remission of import duty shall be submitted in writing to the Commissioner not later than two years from the date of payment of such duty. IMPORT DUTIES

(5)For the purposes of this article - "container" means an article of transport equipment (lift-van, movable tank or other similar structure): (

1. i)fully or partially enclosed to constitute a compartment intended for containing goods; (
2. ii)of a permanent character and accordingly strong enough to be suitable for repeated use; (iii) specially designed to facilitate the transport of goods by one or more modes of transport without intermediate re-loading; (
3. iv)designed for ready handling, particularly when being transferred from one mode of transport to another; (
4. v)designed to be easy to fill and to empty; and (
5. vi)having an internal volume of one cubic metre or more; "road vehicle" means a power driven road vehicle and any trailer or semi-trailer designed to be coupled thereto. 20A.

(1)Notwithstanding the provisions of articles 1012 to 1028 of the Civil Code, duty paid in accordance with a declaration made to the Commissioner by the importer or by a person authorised to make such a declaration on the importer’s behalf, shall be deemed to have been properly paid and to have been due and shall not be refundable.

(2)Subject to the provisions of subarticle

(1)above, it shall be lawful for any person to demand the refund of any duty paid in respect of the importation of any product, provided that (

1. a)at the time of payment the Commissioner is informed in writing that the legality of such payment is contested; and (
2. b)the demand for the refund of any such duty is notified to the Commissioner not later than one year from the release of the imported goods; and (
3. c)a claim for the refund of the duty is made in a judicial protest or a judicial letter served upon the Commissioner not later than two years from the release of the imported goods; and (
4. d)where said claim for a refund is based on a claim to the effect that the product was not charged according to the correct classification, the classification of the goods made by the Commissioner is manifestly erroneous.

(3)No person shall have, or be deemed to have ever had, a right to claim the refund of any duty which, although having been paid in excess, has been, or can reasonably be presumed to have been, collected by such person as part of the price at which the goods in respect of which such duty was paid were sold to others. Refund of duty paid. Added by: XII. 2001.14. Amended by: XXII. 2011.5. IMPORT DUTIES

(4)For the purpose of this article “duty” shall include any import duty, excise duty, or any other tax payable to or collected by the Commissioner upon the importation of any goods.

(5)The provisions of subarticle

(3), which refer to the time prior to the coming into force of the said subarticle, are simply declaratory for the avoidance of doubt as to the interpretation of the law as it stood prior to the coming into force of the said subarticle. Drawback. 21.

(1)Subject to the provisions of this article, the Minister may by order published in the Gazette provide that drawback on exportation or shipment as stores, or on warehousing in a bonded store pending exportation or shipment as stores shall be allowed under this article (either for a period specified in the order or without limit of period) as respects import duties paid on the importation of goods of any description specified in the order. For the purpose of this article "the imported articles" means the goods charged with the duty which is to be drawn back.

(2)No order shall be made under this article unless the Minister is satisfied that it will promote the export trade of Malta and is in the public interest and the Minister shall have regard to the interest of those producing in Malta goods comparable with the imported articles.

(3)The Minister may by order declare any premises occupied and used for the building, repairing and refitting of ships to be an authorised yard for the purposes of the next following sub-article.

(4)Goods brought to an authorised yard shall be deemed for the purposes of this article to be exported.

(5)The allowance of drawback under this article shall be subject to such conditions as the Minister sees fit to impose for the protection of the revenue and, in a case where drawback is allowed by virtue of sub-article

(4)of this article, subject also to such conditions as the Minister sees fit to impose for securing that the goods will be used in the building, repairing or refitting in the yard of ships of a description not for the time being chargeable with any import duty.

(6)Drawback may be allowed either (a) in accordance with sub-article

(9)of this article on the exportation or shipment as stores of the imported articles or of goods incorporating those articles; or (b) in accordance with sub-article

(10)of this article on the exportation or shipment as stores of goods produced or manufactured from the imported articles.

(7)For the purposes of this article any process whereby the form or character of any goods is changed shall be treated as producing other goods from them.

(8)Any order may provide for allowing drawback subject to restrictions not specifically provided for by this article.

(9)Any order providing for drawback to be allowed in IMPORT DUTIES accordance with this sub-article shall be taken as providing that (

1. a)the drawback shall be of an amount equal to the duty shown to have been paid in respect of the imported articles; (
2. b)the drawback shall not be allowed on an exportation or shipment as stores by a person other than the importer of the imported articles or some person who has taken delivery of those articles or of goods incorporating them directly from him; (
3. c)the drawback shall not be allowed if since the duty became chargeable on the imported articles those articles or any goods for the time being incorporating them have been used otherwise than by being incorporated in other goods or if the imported articles have ceased, otherwise than by undergoing some process not changing their form or character, to be in the same state as they were in at the time when the duty became chargeable on them.

(10)Where drawback is to be allowed in accordance with this sub-article (

1. a)the rate of drawback shall not be such as appears calculated on the average to result in the duty drawn back amounting to more than the duty paid; (
2. b)subject to paragraph (
3. a)of this sub-article, the drawback may be allowed at such rate or rates as appear appropriate and convenient, but so that any rate of drawback shall be fixed by reference either to the quantity of the imported articles (or any goods produced or manufactured from those articles) actually contained in the goods exported or shipped as stores or to that of the goods exported or shipped as stores; (
4. c)where the drawback is to be allowed in the case of any goods exported or shipped as stores at more than one rate according to the duty charged on the imported articles or according to the value by reference to which duty was paid on those articles, provision may be made for determining any question as to the quantity to which any rate is to apply.

(11)Any order for drawback to be allowed in accordance with sub-article

(10)of this article shall be taken, except in so far as it provides to the contrary, as providing that any rate of drawback shall, in relation to imported articles charged with duty at a preferential rate, be reduced so as to bear to the full rate of drawback the proportion which the duty charged bore to the full duty.

(12)Any order providing for drawback to be allowed in accordance with sub-article

(10)of this article shall be taken as providing that the drawback shall not be allowed if since the duty became chargeable on the imported articles those articles or any goods produced or manufactured from them have been used IMPORT DUTIES otherwise than for the production or manufacture of other goods from them. Regulations in respect of drawback on other goods. 22. The Minister may by regulation made under this article prescribe (

1. a)on what goods, other than goods in respect of which an order has been made under article 21, a drawback in respect of import duties chargeable under this Act shall be allowed; (
2. b)the conditions under which drawback on goods so prescribed shall be allowed; and (
3. c)the amount or the method of calculation of such drawback. Drawback may be allowed only under articles 21 and 22. General provisions as to drawback. Amended by: VIII. 1990.3; L.N. 424 of 2007; XXII. 2011.5. 23. Save as may be permitted by an order made under article 21 or by regulation made under article 22, no import duties paid by virtue of this Act on any goods released for use or consumption shall be refunded on the exportation thereof. 24.

(1)Any claim for drawback shall be made to the Commissioner in such form and manner and shall contain such particulars as the Commissioner may direct.

(2)Where drawback has been claimed in the case of any goods (

1. a)no drawback shall be payable unless it is shown to the satisfaction of the Commissioner that duty in respect of the goods or of the articles contained therein or used in the manufacture or preparation thereof in respect of which the claim is made has been duly paid and has not been drawn back; and (
2. b)no drawback shall be paid until the person entitled thereto or his agent has made a declaration, in such form and manner and containing such particulars as the Commissioner may direct, that the conditions on which the drawback is payable have been fulfilled; and (
3. c)the Commissioner may require any person who has been concerned at any stage with the goods or articles to furnish such information as may be reasonably necessary to enable the Commissioner to determine whether duty has been duly paid and not drawn back and for enabling a calculation to be made of the amount of drawback payable, and to produce any book of account or other document of whatsoever nature relating to the goods or articles.

(3)If any person fails to comply with any requirement under paragraph (c) of the last foregoing sub-article, he shall be guilty of an offence and shall be liable, on conviction by the Court of Magistrates, at the instance of the Commissioner, to a fine (multa) of one hundred and sixteen euro and forty-seven cents (116.47) and to a further penalty of four euro and sixty-six cents (4.66) for every day of default after the date of his conviction. IMPORT DUTIES 25. No payment shall be made in respect of any drawback unless the claim therefor is presented to the Commissioner within two years from the date of the event on the happening of which the drawback became payable. 26.

(1)Any person who obtains or attempts to obtain, or does anything whereby there might be obtained by any person, any amount by way of drawback of any duty which is not lawfully payable or allowable or which is greater than the amount payable or allowable, shall be guilty of an offence and shall be liable, on conviction by the Court of Magistrates, at the instance of the Commissioner, Time limit on payment of drawback. Amended by: XXII. 2011.5. Offences in connection with claim for drawback. Amended by: VIII. 1990.3; L.N. 424 of 2007; XXII. 2011.5. (

1. a)if the offence was committed with intent to defraud the Government, to a fine (multa) of three times the value of the goods or four hundred and sixty-five euro and eighty-seven cents (465.87), whichever is the greater; (
2. b)in any other case, to a fine (multa) of three times the amount improperly obtained or allowed or which might have been improperly obtained or allowed or two hundred and thirty-two euro and ninety-four cents (232.94), whichever is the greater.

(2)The punishments provided under the last preceding subarticle shall be without prejudice to any higher punishment incurred under the provisions of the Criminal Code or of any other law.

(3)Any goods in respect of which an offence under sub-article

(1)of this article is committed shall be liable to forfeiture: Provided that, in the case of a claim for drawback, the Commissioner may, if he sees fit, instead of seizing the goods, either refuse to allow any drawback thereon or allow only such drawback as he considers proper.

(4)Without prejudice to the foregoing provisions of this article, if in the case of any goods upon which a claim for drawback has been made, it is found that (

1. a)those goods, if sold, do not correspond with any entry made thereof in connection with that claim; or (
2. b)the goods, if sold for home use, would realize less than the amount claimed, the goods shall be liable to forfeiture and any person by whom any such entry or claim was made shall be guilty of an offence and shall be liable, on conviction by the Court of Magistrates, at the instance of the Commissioner, to a fine (multa) of three times the amount claimed or two hundred and thirty-two euro and ninety-four cents (232.94), whichever is the greater: Provided that paragraph (
3. b)of this sub-article shall not apply to such goods or articles contained therein or used in the manufacture or preparation of goods as may be specified by the Minister by an order published in the Gazette. 27. Without prejudice to the provisions of the Existing Laws (Reprint) Act, it shall be lawful for the Minister to order from time Reprint of Customs Tariff. IMPORT DUTIES to time the reprint of the Customs Tariff, with any additions, omissions, amendments or substitutions directed to be made by any future laws and the Tariff so printed shall be, without any question whatsoever in all courts of justice and for all purposes whatsoever, an authentic text of such Customs Tariff: Provided that in every such case a memorandum under the signature of the Minister shall be printed on the reprinted Customs Tariff stating that it has been reprinted under the authority of this article and as amended up to a specified date. Saving as to other laws relating to Customs. 28. Nothing in this Act contained shall be deemed to effect (
4. a)any power of the lawful authorities under any law or regulation in force relating to Customs to require the production of any document upon the entry of goods, or to exercise any power granted by such law or regulation; (
5. b)any obligation or liability provided for by any law or regulation in force relating to Customs; (
6. c)any penalty, forfeiture or punishment in respect of any offence against any law or regulation in force relating to Customs; (
7. d)any proceedings in respect of any such power, obligation, liability, penalty, forfeiture or punishment as aforesaid. Samples. Amended by: XXII. 2011.5. 29.

(1)Any officer of Customs may, at any time before the release of any goods, take samples of such goods in such reasonable quantities as may be deemed necessary for the purpose of ascertaining the amount of duty to be levied, and such samples shall be disposed of and accounted for in such manner as the Commissioner may direct.

(2)No compensation shall be payable by the Commissioner in respect of any sample taken in accordance with the provisions of this article. Special provisions for temporary importation of items intended for industrial processing. Amended by: XXII. 2011.5. 30.

(1)It shall be lawful for the Minister to authorize by order the importation or withdrawal from bond of any goods or materials without payment of duty thereon on a declaration to be made by the importer or owner that they are wholly intended for re-exportation after industrial processing or incorporation in manufactured articles.

(2)Any such goods or materials shall not be disposed of in Malta without a written permit issued by the Commissioner.

(3)The temporary importation of any goods or materials as aforesaid shall be subject to the following conditions: (

1. a)the whole quantity of the goods or materials shall be exported from Malta within such period as shall be determined by the Commissioner; (
2. b)the person mentioned in the order shall furnish to the Commissioner a security or undertaking to the latter’s IMPORT DUTIES satisfaction; (
3. c)the person mentioned in the order shall (
4. i)keep proper stock accounts showing at any time and in full detail the quantities of goods or materials imported or withdrawn from bond on temporary importation and their disposal; (
5. ii)furnish the Commissioner, where he so requires, with certified true copies of such accounts every month or at such period as he may determine; (iii) permit the Commissioner or any person authorised by him in that behalf at any reasonable time to inspect the accounts mentioned in sub-paragraph (
6. i)of this paragraph and any stocks of goods or materials kept in his premises by the person mentioned in the order for the purpose of ascertaining that all the conditions respecting the temporary importation of such stocks are being fulfilled.

(4)Where in goods or materials held on temporary importation under this article any normal wastage occurs in the process of production, any waste materials shall be disposed of as the Commissioner shall permit, whether on payment of duty prior to sale or free of duty on destruction under Customs supervision.

(5)Where any goods or materials held on temporary importation under this article (

1. i)are disposed of in Malta either in their original state or after incorporation into finished articles in accordance with a written permit issued by the Commissioner as aforesaid; or (
2. ii)are shown to the satisfaction of the Commissioner to have been unavoidably lost through circumstances beyond the control of the person mentioned in the aforesaid order, then in every such case duty shall be paid only on such goods and materials as are not exported, except for such wastage as may be permitted to be destroyed under sub-article

(4)of this article.

(6)Without prejudice to the provisions of article 32, if the Commissioner is satisfied that any of the provisions of this article has been contravened or has not been complied with, it shall be lawful for the Minister to revoke the order made by him under this article and the importer or owner affected by such revocation shall forthwith pay the full duty on such goods or materials held on temporary importation which cannot be accounted for to the satisfaction of the Commissioner.

1. It shall be lawful for the Minister by regulations under this Act, to make provision for putting into effect any international agreement or convention to which the Government of Malta may be a party, whereby goods for display or use at exhibitions, fairs, meetings or similar event may be imported into Malta, without Special provisions for importation of items intended for fairs etc. Offences in connection with temporary importation under article
2. Amended by: VIII. 1990.3; L.N. 424 of 2007; XXII. 2011.
3. Goods or materials imported for industrial production. Amended by: XXII. 2011.
4. Offences by body of persons. Applicability of articles 87 and 88 of the Customs Ordinance. Added by: VIII.1993.
5. Power of Minister to make regulations. Amended by: VIII. 1990.3; VIII. 2001.2; L.N. 424 of 2007; XXII. 2011.5; XVI. 2017.48; XXXV.2023.
6. IMPORT DUTIES payment of duty under this Act, such regulations may in particular prescribe the forms, procedures and guarantees to be used, adopted or given in connection therewith.
7. Where any importer or owner in whose favour an order has been made under article 30

(1)disposes in Malta of any goods or materials mentioned in such order without the written permit of the Commissioner or is unable satisfactorily to account for any such goods or materials, such importer or owner shall be guilty of an o ff e n c e a n d s h a l l b e l i a b l e , o n c o n v i c t i o n b y t h e C o u r t o f Magistrates, at the instance of the Commissioner, to a fine (multa) of three times the value of the goods or materials or one hundred and sixteen euro and forty-seven cents (116.47), whichever is the greater or to imprisonment for a term not exceeding two years, or to both such fine and such imprisonment. 33. Where the Customs Tariff provides that goods otherwise subject to duty may be imported free of duty or subject to the payment of a lower rate of duty because they are declared to be intended "for industrial production" or "for agricultural use" or "for fishing use", such importation free of duty or subject to the payment of a lower rate of duty shall be permitted subject to the fulfilment of any such conditions as may be prescribed in order that the goods or materials may be considered as having been imported for any of the said purposes and subject to the Commissioner being satisfied that the goods or materials have been so imported and that any such conditions as aforesaid have been fulfilled. 34. Where an offence against the provisions of this Act or any regulations or order made thereunder is committed by an association or body of persons, every person who, at the time of the commission of the offence was a director, manager, secretary or other similar officer of such association or body of persons, or was purporting to act in any such capacity, shall be guilty of that offence unless he proves that the offence was committed without his knowledge and that he exercised all due diligence to prevent the commission of the offence. 34A. The provisions of articles 87 and 88 of the Customs Ordinance shall mutatis mutandis apply to any offence under this Act or under any regulations made under this Act. 35. The Minister may from time to time make regulations (

1. a)respecting the collection of import duties under the general rates and the European Economic Community rates shown in the respective columns of the Customs Tariff; (
2. b)prescribing the duration and conditions of permits issued under article 16, the classes of goods to which that article applies, the procedure to be complied with to safeguard the revenue and to ensure proper control of the sale of such goods: (
3. c)providing that any person who contravenes or fails to comply with any regulations made under this Act shall IMPORT DUTIES be guilty of an offence and shall be liable, on conviction by the Court of Magistrates, at the instance of the Commissioner or otherwise, to punishments not exceeding a fine (multa) of not more than four hundred and sixty-five euro and eighty-seven cents (465.87) or an amount equal to three times the import duty payable on any article in respect of which the offence is committed, whichever is the greater, or imprisonment for a term not exceeding three months or to both such fine and such imprisonment; (
4. d)prescribing anything that may be prescribed; (
5. e)for the establishment of customs procedures for the suspension or drawback of duties or other dues or restrictions on importation in connection with the processing or further processing in Malta of goods or materials imported into Malta and for making arrangements providing for the payment of duties on goods manufactured from such goods or materials so imported, in accordance with the classification under which the goods processed or further processed fall under, and for providing that duty on goods temporarily exported from Malta shall, when reimported after processing or further processing outside Malta, be charged only on the value added to the goods by such processing or further processing; and such procedures may provide for the payment of interest on duty or other dues suspended in terms of such procedures; (
6. ea)extending all or part of the provisions of this Act, including any regulations thereunder to any exclusive economic zone area or environment protection area as defined in the Exclusive Economic Zone Act and prescribing or otherwise providing for matters relating to import duties in respect of any exclusive economic zone area or environment protection area as defined in the Exclusive Economic Zone Act; (
7. f)providing for rules relating to guarantees required by law, which guarantees secure the payment of any amount due; and (
8. g)generally for any other purpose connected with the operation of the provisions of this Act. 36. Notwithstanding the provisions of any other law, any action for the recovery of any import duty, or of any difference of import duty, charged or chargeable under this Act shall be brought, as the case may require, before the First Hall of the Civil Court or before the Court of Magistrates (Malta) in its civil jurisdiction or before the Court of Magistrates (Gozo) also in its civil jurisdiction. 36A.

(1)The provisions of the Customs Code contained in the Fourth Schedule to this Act shall apply with regard to the matters contained therein notwithstanding anything to the contrary contained in this Act or in any other law. Competent court in certain cases. Amended by: VIII.1990.3. Customs Code. Added by; II. 2002.30. IMPORT DUTIES

(2)The Minister may by regulations make provisions to implement the provisions of the Customs Code contained in the Fourth Schedule. Saving. 37. * Without prejudice to the provisions of article 12 of the Interpretation Act, all regulations, orders and other instruments which were kept in force by the Import Duties Act, 1976 †, and all regulations, orders and other instruments made under the said Act other than any reprint of the Customs Tariff made under article 26 of that Act which shall be repealed, shall if and as in force immediately before the commencement of this Act be deemed to have been made under this Act and shall continue in force and may be amended, altered, repealed or otherwise dealt with accordingly. *The original sub-articles

(1)and

(3)of this article have been omitted under the Statute Law Revision Act, 1980. †Repealed by this Act. IMPORT DUTIES SCHEDULES FIRST SCHEDULE (Articles 2, 3 and 4) CUSTOMS TARIFF GENERAL NOTES AND RULES FOR INTERPRETATION 1. The Nomenclature of the Customs Tariff is based on the Nomenclature for the classification of Goods in the Harmonized Commodity Description and Coding System 1983 (hereinafter referred to as the Harmonized System) and shall be interpreted in accordance with the Explanatory Notes to the Harmonized System, published by the Customs Co-Operation Council, Brussels. 2. Except where the rates of duty are specified in monetary units, the rates indicated under "Import Duty" of this Schedule are percentages Ad Valorem. 3. The term "for industrial production" wherever it appears in this Schedule shall also apply to goods or materials which are imported for use in the building or construction industry. GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM Classification of goods in the Nomenclature shall be governed by the following principles: 1. The titles of Sections, Chapters and sub-chapters are provided for ease o f refer en ce only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or notes do not otherwise require, according to the following provisions: 2. (

1. a)Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled. (
2. b)Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. Amended by: XV.1992.3. Substituted by: VIII.1993.11. Amended by: L.N. 28 of 1994; VIII.1994.2; IX.1995.2. Substituted by: XV.1995.7; L.N. 184 of 1995. Amended by: XII. 1997.77. Substituted by: L.N. 7 of 2000. Amended by: L.N. 259 of 2000; Substituted by: VIII. 2001.3. Amended by: II. 2002.32; II. 2003.30; II. 2004.36; L.N. 424 of 2007; XXII. 2011.5. IMPORT DUTIES The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. 3. When by application of Rule 2(
3. b)or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (
4. a)The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (
5. b)Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (
6. c)When goods cannot be classified by reference to 3(
7. a)or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. 4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin. 5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein: 6. (
8. a)Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character; (
9. b)Subject to the provisions of Rule 5 (
10. a)above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. IMPORT DUTIES SECTION I LIVE ANIMALS; ANIMAL PRODUCTS NOTES 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout this Schedule any reference to ''dried'' products also covers products which have been dehydrated, evaporated or freeze-dried. IMPORT DUTIES CHAPTER 1 LIVE ANIMALS NOTE 1. This Chapter covers all live animals except: (
11. a)Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 03.01, 03.06 or 03.07; (
12. b)Cultures of micro organisms and other products of heading No. 30.02; and (
13. c)Animals of heading No. 95.08. H.S. Code Number 01.01 Description Import Duty Live horses, asses, mules and hinnies: - Horses: 0101.11.00.00 - - Pure-bred breeding animals 0101.19 - - Other: 0101.19.10.00 - - - For slaughter - - - Other: 0101.19.90.10 - - - - For sport, recreation or hobby 0101.19.90.90 - - - - Other 0101.20 - Asses, mules and hinnies: 0101.20.10.00 - - Asses 0101.20.90.00 - - Mules and hinnies 01.02 Live bovine animals: 0102.10 - Pure-bred breeding animals: 0102.10.10.00 - - Heifers (female bovines that have never calved) 0102.10.30.00 - - Cows 0102.10.90.00 - - Other 0102.90 - Other: - - Domestic species: 0102.90.05.00 - - - Of a weight not exceeding 80 kg - - - Of a weight exceeding 80 kg but not exceeding 160 kg: 0102.90.21.00 - - - - For slaughter 0102.90.29.00 - - - - Other - - - Of a weight exceeding 160 kg but not exceeding 300 kg: 0102.90.41.00 - - - - For slaughter 0102.90.49.00 - - - - Other - - - Of a weight exceeding 300 kg: IMPORT DUTIES H.S. Code Number Description Import Duty - - - - Heifers (female bovines that have never calved): 0102.90.51.00 - - - - - For slaughter 0102.90.59.00 - - - - - Other - - - - Cows: 0102.90.61.00 - - - - - For slaughter 0102.90.69.00 - - - - - Other - - - - Other: 0102.90.71.00 - - - - - For slaughter 0102.90.79.00 - - - - - Other 0102.90.90.00 - - Other 01.03 Live swine: 0103.10.00.00 - Pure-bred breeding animals - Other: 0103.91 - - Weighing less than 50 kg: 0103.91.10.00 - - - Domestic species 0103.91.90.00 - - - Other 0103.92 - - Weighing 50 kg or more: 0103.92 - - - Domestic species: 0103.92.11.00 - - - - Sows having farrowed at least once, of a weight of not less than 160 kg 0103.92.19.00 - - - - Other 0103.92.90.00 - - - Other 01.04 Live sheep and goats: 0104.10 - Sheep: 0104.10.10.00 - - Pure-bred breeding animals - - Other: 0104.10.30.00 - - - Lambs (up to a year old) 0104.10.80.00 - - - Other 0104.20 - Goats: 0104.20.10.00 - - Pure-bred breeding animals 0104.20.90.00 - - Other H.S. Code Number 01.05 IMPORT DUTIES Description Import Duty Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls: - Weighing not more than 185 g.: 0105.11 - - Fowls of the species Gallus domesticus: - - - Grandparent and parent female chicks: - - - - Laying stocks: 0105.11.11.10 - - - - - Kept for sport, recreation or hobby 0105.11.11.90 - - - - - Other - - - - Other: 0105.11.19.10 - - - - - Kept for sport, recreation or hobby 0105.11.19.90 - - - - - Other - - - Other: - - - - Laying stocks: 0105.11.91.10 - - - - - Kept for sport, recreation or hobby 0105.11.91.90 - - - - - Other - - - - Other: 0105.11.99.10 - - - - - Kept for sport, recreation or hobby 0105.11.99.90 - - - - - Other 0105.12 - - Turkeys: 0105.12.00.10 - - - Kept for sport, recreation or hobby 0105.12.00.90 - - - Other 0105.19 - - Other: - - - Geese: 0105.19.20.10 - - - - Kept for sport, recreation or hobby 0105.19.20.90 - - - - Other - - - Ducks and guinea fowls: 0105.19.90.10 - - - - Kept for sport, recreation or hobby 0105.19.90.90 - - - - Other - Other: 0105.92 - - Fowls of the species Gallus domesticus, weighing not more than 2,000 g: 0105.92.00.10 - - - Kept for sport, recreation or hobby 0106.92.00.90 - - - Other IMPORT DUTIES H.S. Code Number Description Import Duty 0105.93 - - Fowls of the species Gallus domesticus, weighing more than 2,000 g: 0105.93.00.10 - - - Kept for sport, recreation or hobby 0105.93.00.90 - - - Other 0105.99 - - Other: - - - Ducks: 0105.99.10.10 - - - - Kept for sport, recreation or hobby 0105.99.10.90 - - - - Other - - - Geese: 0105.99.20.10 - - - - Kept for sport, recreation or hobby 0105.99.20.90 - - - - Other - - - Turkeys: 0105.99.30.10 - - - - Kept for sport, recreation or hobby 0105.99.30.90 - - - - Other - - - Guinea fowls: 0105.99.50.10 - - - - Kept for sport, recreation or hobby 0105.99.50.90 - - - - Other 01.06 Other live animals: - Domestic rabbits: 0106.00.10.10 - - For breeding purposes 0106.00.10.90 - - Other - Pigeons: - - Broiler: 0106.00.20.11 - - - For breeding purposes 0106.00.20.19 - - - Other 0106.00.20.90 - - Other 0106.00.90.00 - Other IMPORT DUTIES CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL NOTE 1. This Chapter does not cover: (
14. a)Products of the kinds described in headings, Nos. 02.01 to 02.08, or 02.10, unfit or unsuitable for human consumption; (
15. b)Guts, bladders or stomachs of animals (heading No. 05.04) and animal blood (heading No. 05.11 or 30.02); or (
16. c)Animal fat, other than products of heading No. 02.09 (Chapter 15). ADDITIONAL NOTES 1. A.The following expressions shall have the meanings hereunder assigned to them:
17. a)"Carcasses of bovine animals", for the purposes of subheadings 0201.10.00.00 and 0202.10.00.00: Whole carcasses of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcasses are imported without the heads, the latter must have been separated from the carcasses at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarsometatarsal joints; "carcass" shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder having more than 10 pairs of ribs.
18. b)"Half-carcasses of bovine animals", for the purposes of subheadings 0201.10.00.00 and 0202.10.00.00: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis; "half-carcase" shall include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder having more than 10 ribs.
19. c)"Compensated quarters", for the purposes of subheadings 0201.20.20.00 and 0202.20.10.00: portions composed of either: forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eight cut rib. The forequarters and the hindquarters constituting "compensated quarters" must be imported at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5% of the weight of the heavier part (forequarters or hindquarters).
20. d)"Unseparated forequarters", for the purposes of subheadings 0201.20.30.00 and 0202.20.30.00: the front part of a carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut) with or without the thin flank.
21. e)"Separated forequarters'', for the purposes of subheadings 0201.20.30.00 and 0202.20.30.00: the front part of a half-carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut) with or without the thin flank.
22. f)"Unseparated hindquarters", for the purposes of subheadings 0201.20.50.00 and 0202.20.50.00: the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the IMPORT DUTIES shank and with or without the thin flank.
23. g)"Separated hindquarters", for the purposes of subheadings 0201.20.50.00 and 0202.20.50.00: the rear part of a half-carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank.
24. h)11. "Crop" and "chuck and blade" cuts, for the purposes of subheading 0202.30.50.00: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib; 22. "Brisket" cut, for the purposes of subheading 0202.30.50.00: the lower part of the forequarter comprising the brisket navel end and the brisket point end. B. In determining the number of whole or cut ribs referred to in paragraph 1. A, only those attached to the backbone shall be taken into consideration. 2. A. The following expressions shall have the meanings hereunder assigned to them:
25. a)"Carcases or half-carcases", for the purposes of subheadings 0203.11.10.00 and 0203.21.10.00: slaughtered pigs in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Halfcarcases are derived from whole carcases by division through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and ischio-bupic symphysis. These carcases and half-carcases may be with or without head, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands).
26. b)"Hams" (legs), for the purposes of subheadings 0203.12.11.00, 0203.22.11.00, 0210.11.11.00 and 0210.11.31.00: the posterior (caudal) part of the half-carcase including bones, with or without foot, shank, rind or subcutaneous fat. The ham (leg) is separated from the rest of the half-carcase so that it includes, at most, the last lumbar vertebra.
27. c)"Fore-ends", for the purposes of subheadings 0203.19.11.00, 0203.29.11.00, 0210.19.30.00 and 0210.19.60.00: the anterior (cranial) part of the half-carcase without the head, including bones, with or without foot, shank, rind or subcutaneous fat. The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra. The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column.
28. d)"Shoulders", for the purposes of subheadings 0203.12.19.00, 0203.22.19.00, 0210.11.19.00 and 0210.11.39.00: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat. The blade-bone and attached muscles presented separately shall remain classified in this subheading as a part of the shoulder.
29. e)"Loins", for the purposes of subheadings 0203.19.13.00, 0203.29.13.00, 0210.19.40.00 and 0210.19.70.00: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, bladebone, subcutaneous fat or rind. The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column. IMPORT DUTIES
30. f)"Bellies", for the purposes of subheadings 0203.19.15.00, 0203.29.15.00, 0210.12.11.00 and 0210.12.19.00: the lower part of the half-carcases situated between the ham (leg) and the shoulder, commonly known as "streaky", with or without bones, but with the rind and the subcutaneous fat.
31. g)"Bacon sides", for the purposes of subheading 0210.19.10.00: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and diaphragm.
32. h)"Spencers", for the purposes of subheading 0210.19.10.00: the bacon side without the ham, whether or not boned.
33. ij)"3/4 sides", for the purposes of subheading 0210.19.20.00: the bacon side without the foreend, whether or not boned.
34. k)"Middles", for the purposes of subheading 0210.19.20.00: the bacon side without the ham and the fore-end, whether or not boned. The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles. B. The parts of the cuts defined in paragraph 2 A
35. f)fall within the same subheadings only if they contain rind and subcutaneous fat. If the cuts falling within subheadings 0210.11.11.00 and 0210.11.19.00 as well as 0210.11.31.00, 0210.11.39.00, 0210.19.30.00 and 0210.19.60.00 are derived from a bacon side from which the bones indicated under paragraph 2 A
36. g)have already been removed, the lines of cutting shall follow those defined under paragraph 2 A b),
37. c)and
38. d)accordingly; in any case, these cuts or parts thereof shall contain bones. C. Subheadings 0206.30.31.00, 0206.49.20.00 and 0210.90.39.00, shall include, in particular heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof. The head is separated from the rest of the half-carcase by a straight cut parallel to the cranium. The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part (including the chaps), are considered parts of heads. The boneless meat of the fore-end (including the jowl) falls within subheadings 0203.19.55.00, 0203.29.55.00, 0210.19.51.00 or 0210.19.81.00 as the case may be. D. For the purposes of subheadings 0209.00.11.00 and 0209.00.19.00, "subcutaneous pig fat" shall have the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind. Those subheadings also include subcutaneous pig fat from which the rind has been removed. E. For the purposes of subheadings 0210.11.31.00, 0210.11.39.00, 0210.12.19.00 and 0210.19.60.00 to 0210.19.89.00, products in which the water/protein ratio in the meat (nitrogen content x 6.25) is 2.8 or less shall be considered as "dried or smoked". The nitrogen content shall be determined according to ISO method 937-1978. 3. A. For the purposes of heading No. 02.04, the following expressions shall have the meanings hereunder assigned to them:
39. a)"Carcases", for the purposes of subheadings 0204.10.00.00, 0204.21.00.00, 0204.30.00.00, 0204.41.00.00, 0204.50.11.00 and 0204.50.51.00: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints. IMPORT DUTIES
40. b)"Half-carcases", for the purposes of subheadings 0204.10.00.00, 0204.21.00.00, 0204.30.00.00, 0204.41.00.00, 0204.50.11.00 and 0204.50.51.00: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar, and sacral vertebra and through the centre of the sternum and of the ischiopubic symphysis.
41. c)"Short-forequarters", for the purposes of subheadings 0204.22.10.00, 0204.42.10.00, 0204.50.13.00 and 0204.50.53.00: the anterior part of the carcase with or without the breast including all the bones and the shoulders, scrag and middle neck, cut at right-angles to the backbone with a minimum of five and a maximum of seven pairs of whole or cut ribs.
42. d)"Short-forequarter", for the purposes of subheadings 0204.22.10.00, 0204.42.10.00, 0204.50.13.00 and 0204.50.53.00: the anterior part of the half-carcase with or without the breast including all the bones and the shoulder, scrag and middle neck, cut at right-angles to the backbone with a minimum of five and a maximum of seven whole or cut ribs.
43. e)"Chines and /or best ends", for the purposes of subheadings 0204.22.30.00, 0204.42.30.00, 0204.50.15.00, 0204.50.55.00: the remaining part of the carcase after the legs and short forequarters have been removed with or without the kidneys; the chines when separated from the best ends must include a minimum of five lumbar vertebrae; the best ends when separated from the chines must include a minimum of five pairs of whole or cut ribs.
44. f)"Chine and /or best end", for the purposes of subheadings 0204.22.30.00, 0204.42.30.00, 0204.50.15.00, and 0204.50.55.00: the remaining part of the half-carcase after the legs and short forequarter have been removed with or without the kidney, the chine when separated from the best end must include a minimum of five lumbar vertebrae; the best end when separated from the chine must include a minimum of five whole or cut ribs.
45. g)"Legs", for the purposes of subheadings 0204.22.50.00, 0204.42.50.00, 0204.50.19.00 and 0204.50. 59.00: the rear part of the carcase comprising all the bones and the legs and cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischiopubic symphysis. B. In determining the number of whole or cut ribs referred to in paragraph 3.A, only those attached to the backbone shall be taken into consideration. 4. The following expressions shall have the meanings hereunder assigned to them: (
46. a)'poultry cuts, with bone in', for the purposes of subheadings 0207.13.20.00 to 0207.13.60.00, 0207.26.20.00 to 0207.26.70.00, 0207.35.21.00 to 0207.35.63.00, 0207.14.20.00 to 0207.14.60.00, 0207.27.20.00 to 0207.27.70.00 and 0207.36.21.00 to 0207.36.63.00: the cuts specified therein, including all bones. Poultry cuts as referred to in (
47. a)which have been partly boned shall fall within subheading 0207.13.70.00, 0207.26.80.00, 0207.35.79.00, 0207.14.70.00 or 0207.36.79.00; (
48. b)'halves', for the purposes of subheadings 0207.13.20.00, 0207.26.20.00, 0207.35.21.00, 0207.35.23.00, 0207.35.25.00, 0207.14.20.00, 0207.27.20.00, 0207.36.21.00, 0207.36.23.00 and 0207.36.25.00: halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone; (
49. c)'quarters', for the purposes of subheadings 0207.13.20.00, 0207.26.20.00, 0207.35.21.00, 0207.35.23.00, 0207.35.25.00, 0207.14.20.00, 0207.27.20.00, 0207.36.21.00, 0207.36.23.00 and 0207.36.25.00: leg quarters, or breast quarters, obtained by a transerval cut of a half; (
50. d)'whole wings, with or without tips', for the purposes of subheadings 0207.13.30.00, 0207.26.30.00, 0207.35.31.00, 0207.14.30.00, 0207.27.30.00 and 0207.36.31.00: poultry cuts consisting of the humerus, radius and ulna, together with the surrounding musculature. The tip, including the carpel bones, may or may not have been removed. The cuts shall be made at the joints; IMPORT DUTIES (
51. e)'breasts' for the purposes of subheadings 0207.13.50.00, 0207.26.50.00, 0207.35.51.00, 0207.35.53, 0207.14.50.00, 0207.27.50.00, 0207.36.51 and 0207.36.53: poultry cuts consisting of the sternum and the ribs, distributed on both sides of it, together with the surrounding musculature; (
52. f)'legs', for the purposes of subheadings 0207.13.60.00, 0207.35.61.00, 0207.35.63.00, 0207.14.60.00, 0207.36.61.00 and 0207.36.63.00: poultry cuts consisting of the femur, tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints; (
53. g)'turkey drumsticks', for the purposes of subheadings 0207.26.60.00 and 0207.27.60.00: turkey cuts consisting of the tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints; (
54. h)'turkey legs, other than drumsticks', for the purposes of subheadings 0207.26.70.00 and 0207.27.70.00: turkey cuts consisting of the femur together with the surrounding musculature or of the femur, tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints; (
55. ij)'goose or duck paletots', for the purposes of subheadings 0207.35.71.00 and 0207.36.71.00: geese or ducks plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri. 5. 6.
56. a)Uncooked seasoned meats fall within Chapter 16. "Seasoned meat" shall be uncooked meat that has seasoned either in depth or over the whole surface of the product with seasoning either visible to the naked eye or clearly distinguishable by taste.
57. b)Products falling within heading No. 02.10 to which seasoning has been added during the process of preparation remain classified therein provided that the addition of seasoning has not changed their character. For the purposes of heading No. 02.10, the terms "meat and edible meat offal, salted, in brine" mean meat and edible meat offal deeply and homogeneously impregnated with salt in all parts, having a total salt content of not less than 1.2% by weight. H.S. Code Number Description Import Duty 02.01 Meat of bovine animals, fresh or chilled: 0201.10.00.00 - Carcases and half-carcases 0201.20 - Other cuts with bone in: 0201.20.20.00 - - "Compensated " quarters 0201.20.30.00 - - Unseparated or separated forequarters 0201.20.50.00 - - Unseparated or separated hindquarters 0201.20.90.00 - - Other 0201.30.00.00 - Boneless 02.02 Meat of bovine animals, frozen: 0202.10.00.00 - Carcases and half-carcases 0202.20 - Other cuts with bone in: IMPORT DUTIES H.S. Code Number Description Import Duty 0202.20.10.00 - - "Compensated" quarters 0202.20.30.00 - - Unseparated or separated forequarters 0202.20.50.00 - - Unseparated or separated hindquarters 0202.20.90.00 - - Other 0202.30 - Boneless: 0202.30.10.00 - - Forequarters, whole or cut into a maximum of five pieces , each quarter being in a single block ; "compensated" quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other hindquarter, excluding the tenderloin, in one piece 0202.30.50.00 - - Crop, chuck and blade and brisket cuts 0202.30.90.00 - - Other 02.03 Meat of swine, fresh, chilled or frozen: - Fresh or chilled: 0203.11 - - Carcases and half-carcases: 0203.11.10.00 - - - Of domestic swine 0203.11.90.00 - - - Other 0203.12 - - Hams, shoulders and cuts thereof, with bone in: - - - Of domestic swine: 0203.12.11.00 - - - - Hams and cuts thereof 0203.12.19.00 - - - - Shoulders and cuts thereof 0203.12.90.00 - - - Other 0203.19 - - Other: - - - Of domestic swine: 0203.19.11.00 - - - - Fore-ends and cuts thereof 0203.19.13.00 - - - - Loins and cuts thereof, with bone in 0203.19.15.00 - - - - Bellies (streaky) and cuts thereof - - - - Other: 0203.19.55.00 - - - - - Boneless 0203.19.59.00 - - - - - Other 0203.19.90.00 - - - Other - Frozen: H.S. Code Number IMPORT DUTIES Description Import Duty 0203.21 - - Carcases and half-carcases: 0203.21.10.00 - - - Of domestic swine 0203.21.90.00 - - - Other 0203.22 - - Hams, shoulders and cuts thereof, with bone in: - - - Of domestic swine: 0203.22.11.00 - - - - Hams and cuts thereof 0203.22.19.00 - - - - Shoulders and cuts thereof 0203.22.90.00 - - - Other 0203.29 - - Other: - - - Of domestic swine: 0203.29.11.00 - - - - Fore-ends and cuts thereof 0203.29.13.00 - - - - Loins and cuts thereof, with bone in 0203.29.15.00 - - - - Bellies (streaky) and cuts thereof - - - - Other: 0203.29.55.00 - - - - - Boneless 0203.29.59.00 - - - - - Other 0203.29.90.00 - - - Other 02.04 Meat of sheep or goats, fresh, chilled or frozen: 0204.10.00.00 - Carcases and half-carcases of lamb, fresh or chilled - Other meat of sheep, fresh or chilled: 0204.21.00.00 - - Carcases and half-carcases 0204.22 - - Other cuts with bone in: 0204.22.10.00 - - - Short forequarters 0204.22.30.00 - - - Chines and/or best ends 0204.22.50.00 - - - Legs 0204.22.90.00 - - - Other 0204.23.00.00 - - Boneless 0204.30.00.00 - Carcases and half-carcases of lamb, frozen - Other meat of sheep, frozen: 0204.41.00.00 - - Carcases and half-carcases 0204.42 - - Other cuts with bone in: 0204.42.10.00 - - - Short forequarters IMPORT DUTIES H.S. Code Number Description Import Duty 0204.42.30.00 - - - Chines and/or best ends 0204.42.50.00 - - - Legs 0204.42.90.00 - - - Other 0204.43 - - Boneless: 0204.43.10.00 - - - Of lamb 0204.43.90.00 - - - Other 0204.50 - Meat of goats: - - Fresh or chilled: 0204.50.11.00 - - - Carcases and half-carcases 0204.50.13.00 - - - Short forequarters 0204.50.15.00 - - - Chines and/or best ends 0204.50.19.00 - - - Legs - - - Other: 0204.50.31.00 - - - - Cuts with bone in 0204.50.39.00 - - - - Boneless cuts - - Frozen: 0204.50.51.00 - - - Carcases and half-carcases 0204.50.53.00 - - - Short forequarters 0204.50.55.00 - - - Chines and/or best ends 0204.50.59.00 - - - Legs - - - Other: 0204.50.71.00 - - - - Cuts with bone in 0204.50.79.00 - - - - Boneless cuts 02.05 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen: - Of horses: 0205.00.11.00 - - Fresh or chilled 0205.00.19.00 - - Frozen 0205.00.90.00 - Of asses, mules or hinnies 02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules, or hinnies, chilled or frozen: H.S. Code Number IMPORT DUTIES Description 0206.10 - Of bovine animals, fresh or chilled: 0206.10.10.00 - - For the manufacture of pharmaceutical products Import Duty - - Other: 0206.10.91.00 - - - Livers 0206.10.95.00 - - - Thick skirt and thin skirt 0206.10.99.00 - - - Other - Of bovine animals, frozen: 0206.21.00.00 - - Tongues 0206.22.00.00 - - Livers 0206.29 - - Other: 0206.29.10.00 - - - For the manufacture of pharmaceutical products - - - Other: 0206.29.91.00 - - - - Thick skirt and thin skirt 0206.29.99.00 - - - - Other 0206.30 - Of swine, fresh or chilled: 0206.30.10.00 - - For the manufacture of pharmaceutical products - - Other: - - - Of domestic swine: 0206.30.20.00 - - - - Livers 0206.30.30.00 - - - - Other 0206.30.80.00 - - - Other - Of swine, frozen: 0206.41 - - Livers: - - - Other: 0206.41.20.00 - - - - Of domestic swine 0206.41.80.00 - - - - Other 0206.49 - - Other: - - - Other: 0206.49.20.00 - - - - Of domestic swine 0206.49.80.00 - - - - Other 0206.80 - Other, fresh or chilled: 0206.80.10.00 - - For the manufacture of pharmaceutical products - - Other: IMPORT DUTIES H.S. Code Number Description 0206.80.91.00 - - - Of horses, asses, mules and hinnies 0206.80.99.00 - - - Of sheep and goats 0206.90 - Other, frozen: 0206.90.10.00 - - For the manufacture of pharmaceutical products Import Duty - - Other: 0206.90.91.00 - - - Of horses, asses, mules and hinnies 0206.90.99.00 - - - Of sheep and goats 02.07 Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen: - Of fowls of the species Gallus domesticus: 0207.11 - - Not cut in pieces, fresh or chilled: 0207.11.10.00 - - - Plucked and gutted, with heads and feet known as "83% chickens" 0207.11.30.00 - - - Plucked and drawn, without heads and feet, but with necks, hearts, livers and gizzards, known as "70% chickens" 0207.11.90.00 - - - Plucked and drawn, without heads and feet, and without necks, hearts, livers and gizzards known as "65% chickens" or otherwise presented 0207.12 - - Not cut in pieces, frozen: 0207.12.10.00 - - - Plucked and drawn, without heads and feet, but with necks, hearts, livers and gizzards, known as "70% chickens" - - - Plucked and drawn, without heads and feet, and without necks, hearts, livers and gizzards, known as "65% chickens", or otherwise presented 0207.12.90.00 0207.13 - - Cuts and offal, fresh or chilled: - - - Cuts: 0207.13.10.00 - - - - Boneless - - - - With bone in: 0207.13.20.00 - - - - - Halves or quarters 0207.13.30.00 - - - - - Whole wings, with or without tips 0207.13.40.00 - - - - - Backs, necks, backs with necks attached, rumps and wing tips 0207.13.50.00 - - - - - Breasts and cuts thereof 0207.13.60.00 - - - - - Legs and cuts thereof 0207.13.70.00 - - - - - Other H.S. Code Number IMPORT DUTIES Description Import Duty - - - Offal: 0207.13.91.00 - - - - Livers 0207.13.99.00 - - - - Other 0207.14 - - Cuts and offal, frozen: - - - Cuts: 0207.14.10.00 - - - - Boneless - - - - With bone in: 0207.14.20.00 - - - - - Halves or quarters 0207.14.30.00 - - - - - Whole wings, with or without tips 0207.14.40.00 - - - - - Backs, necks, backs with necks attached, rumps and wing tips - - - - - Breasts and cuts thereof 0207.14.50.00 0207.14.60.00 - - - - - Legs and cuts thereof 0207.14.70.00 - - - - - Other - - - Offal: 0207.14.91.00 - - - - Livers 0207.14.99.00 - - - - Other - Of turkeys: 0207.24 - - Not cut in pieces, fresh or chilled: 0207.24.10.00 - - - Plucked and gutted, with heads and feet but with necks, hearts, livers and gizzards, known as "80% turkeys" - - - Plucked and drawn, without heads and feet, and without necks, hearts, livers and gizzards, known as "73% turkeys" or otherwise presented 0207.24.90.00 0207.25 - - Not cut in pieces, frozen: 0207.25.10.00 - - - Plucked and drawn, without heads and feet, but with necks, hearts, livers and gizzards, known as "80% turkeys" - - - Plucked and drawn, without heads and feet, and without necks, hearts, livers and gizzards, known as "73% turkeys", or otherwise presented 0207.25.90.00 0207.26 - - Cuts and offal, fresh or chilled: - - - Cuts: 0207.26.10.00 - - - - Boneless - - - - With bone in: 0207.26.20.00 - - - - - Halves or quarters 0207.26.30.00 - - - - - Whole wings, with or without tips IMPORT DUTIES H.S. Code Number 0207.26.40.00 0207.26.50.00 Description Import Duty - - - - - Backs, necks, backs with necks attached, rumps and wing tips - - - - - Breasts and cuts thereof - - - - - Legs and cuts thereof: 0207.26.60.00 - - - - - - Drumsticks and cuts of drumsticks 0207.26.70.00 - - - - - - Other 0207.26.80.00 - - - - - Other - - - Offal: 0207.26.91.00 - - - - Livers 0207.26.99.00 - - - - Other 0207.27 - - Cuts and offal, frozen: - - - Cuts: 0207.27.10.00 - - - - Boneless - - - - With bone in: 0207.27.20.00 - - - - - Halves or quarters 0207.27.30.00 - - - - - Whole wings, with or without tips 0207.27.40.00 - - - - - Backs, necks, backs with necks attached, rumps and wing tips - - - - - Breasts and cuts thereof 0207.27.50.00 - - - - - Legs and cuts thereof: 0207.27.60.00 - - - - - - Drumsticks and cuts thereof 0207.27.70.00 - - - - - - Other 0207.27.80.00 - - - - - Other - - - Offal: 0207.27.91.00 - - - - Livers 0207.27.99.00 - - - - Other - Of ducks, geese or guinea fowls: 0207.32 - - Not cut in pieces, fresh or chilled: - - - Of ducks: 0207.32.11.00 0207.32.15.00 - - - - Plucked, bled, gutted but not drawn, with heads and feet, known as "85% ducks" - - - - Plucked and drawn, without heads and feet, but with necks, hearts, livers and gizzards, known as "70% ducks" H.S. Code Number 0207.32.19.00 IMPORT DUTIES Description Import Duty - - - - Plucked and drawn, without heads and feet, and without necks, hearts, livers and gizzards, known as "63% ducks", or otherwise presented - - - Of geese: 0207.32.51.00 - - - - Plucked, bled, not drawn, with heads and feet, known as "82% geese" - - - - Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as "75% geese", or otherwise presented 0207.32.90.00 - - - Of guinea fowls 0207.33 - - Not cut in pieces, frozen: 0207.32.59.00 - - - Of ducks: 0207.33.11.00 0207.33.19.00 - - - - Plucked and drawn, without heads and feet, but with necks, hearts, livers and gizzards, known as "70% ducks" - - - - Plucked and drawn, without heads and feet, and without necks, hearts, livers and gizzards, known as "63% ducks", or otherwise presented - - - Of geese: 0207.33.51.00 - - - - Plucked, bled, not drawn, with heads and feet, known as "82% geese" - - - - Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as "75% geese", or otherwise presented 0207.33.90.00 - - - Of guinea fowls 0207.34 - - Fatty livers, fresh or chilled: 0207.34.10.00 - - - Of geese 0207.34.90.00 - - - Of ducks 0207.35 - - Other, fresh or chilled: 0207.33.59.00 - - - Cuts: - - - - Boneless: 0207.35.11.00 - - - - - Of geese - - - - - Of ducks and guinea fowls: 0207.35.15.10 - - - - - - Of ducks 0207.35.15.20 - - - - - - Of guinea fowls - - - - With bone in: - - - - - Halves or quarters: IMPORT DUTIES H.S. Code Number Description Import Duty 0207.35.21.00 - - - - - - Of ducks 0207.35.23.00 - - - - - - Of geese 0207.35.25.00 - - - - - - Of guinea fowls 0207.35.31.00 - - - - - Whole wings, with or without tips 0207.35.41.00 - - - - - Backs, necks, backs with necks attached, rumps and wing tips - - - - - Breasts and cuts thereof: 0207.35.51.00 - - - - - - Of geese - - - - - - Of ducks and guinea fowls: 0207.35.53.10 - - - - - - - Of ducks 0207.35.53.20 - - - - - - - Of guinea fowls - - - - - Legs and cuts thereof: 0207.35.61.00 - - - - - - Of geese 0207.35.63.00 - - - - - - Of ducks and guinea fowls 0207.35.71.00 - - - - - Goose or duck paletots 0207.35.79.00 - - - - - Other - - - Offal: 0207.35.91.00 - - - - Livers, other than fatty livers 0207.35.99.00 - - - - Other 0207.36 - - Other, frozen: - - - Cuts: - - - - Boneless: 0207.36.11.00 - - - - - Of geese - - - - - Of ducks and guinea fowls: 0207.36.15.10 - - - - - - Of ducks 0207.36.15.20 - - - - - - Of guinea fowls - - - - With bone in: - - - - - Halves or quarters: 0207.36.21.00 - - - - - - Of ducks 0207.36.23.00 - - - - - - Of geese 0207.36.25.00 - - - - - - Of guinea fowls 0207.36.31.00 - - - - - Whole wings, with or without tips H.S. Code Number 0207.36.41.00 IMPORT DUTIES Description Import Duty - - - - - Backs, necks, backs with necks attached, rumps and wing tips - - - - - Breasts and cuts thereof: 0207.36.51.00 - - - - - - Of geese - - - - - - Of ducks and guinea fowls: 0207.36.53.10 - - - - - - - Of ducks 0207.36.53.20 - - - - - - - Of guinea fowls - - - - - Legs and cuts thereof: 0207.36.61.00 - - - - - - Of geese 0207.36.63.00 - - - - - - Of ducks and guinea fowls 0207.36.71.00 - - - - - Goose or duck paletots 0207.36.79.00 - - - - - Other - - - Offal: - - - - Livers: 0207.36.81.00 - - - - - Fatty livers of geese 0207.36.85.00 - - - - - Fatty livers of ducks 0207.36.89.00 - - - - - Other 0207.36.90.00 - - - - Other 02.08 Other meat and edible meat offal, fresh, chilled or frozen: 0208.10 - Of rabbits or hares: - - Of domestic rabbits: 0208.10.11.00 - - - Fresh or chilled 0208.10.19.00 - - - Frozen 0208.10.90.00 - - Other 0208.20.00.00 - Frogs’ legs 0208.90 - Other: 0208.90.10.00 - - Of domestic pigeons - - Of game, other than of rabbits or hares: 0208.90.20.00 - - - Of quails 0208.90.40.00 - - - Other 0208.90.50.00 - - Whale and seal meat 0208.90.60.00 - - Of reindeer IMPORT DUTIES H.S. Code Number Description 0208.90.80.00 - - Other 02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked: Import Duty - Subcutaneous pig fat: 0209.00.11.00 - - Fresh, chilled, frozen, salted or in brine 0209.00.19.00 - - Dried or smoked 0209.00.30.00 - Pig fat, other than that falling within subheading 0209.00.11.00 or 0209.00.19.00 0209.00.90.00 - Poultry fat 02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: - Meat of swine: 0210.11 - - Hams, shoulders and cuts thereof, with bone in: - - - Of domestic swine: - - - - Salted or in brine: 0210.11.11.00 - - - - - Hams and cuts thereof 0210.11.19.00 - - - - - Shoulders and cuts thereof - - - - Dried or smoked: 0210.11.31.00 - - - - - Hams and cuts thereof 0210.11.39.00 - - - - - Shoulders and cuts thereof 0210.11.90.00 - - - Other 0210.12 - - Bellies (streaky) and cuts thereof: - - - Of domestic swine: 0210.12.11.00 - - - - Salted or in brine 0210.12.19.00 - - - - Dried or smoked 0210.12.90.00 - - - Other 0210.19 - - Other: - - - Of domestic swine: - - - - Salted or in brine: 0210.19.10.00 - - - - - Bacon sides or spencers 0210.19.20.00 - - - - - Three-quarter sides or middles H.S. Code Number IMPORT DUTIES Description Import Duty 0210.19.30.00 - - - - - Fore-ends and parts thereof 0210.19.40.00 - - - - - Loins and cuts thereof - - - - - Other: 0210.19.51.00 - - - - - - Boneless 0210.19.59.00 - - - - - - Other - - - - Dried or smoked: 0210.19.60.00 - - - - - Fore-ends and parts thereof 0210.19.70.00 - - - - - Loins and cuts thereof - - - - - Other: 0210.19.81.00 - - - - - - Boneless 0210.19.89.00 - - - - - - Other 0210.19.90.00 - - - Other 0210.20 - Meat of bovine animals: 0210.20.10.00 - - Meat with bone in 0210.20.90.00 - - Boneless 0210.90 - Other, including edible flours and meals of meat or meat offal: - - Meat: 0210.90.10.00 - - - Horsemeat, salted, in brine or dried - - - Of sheep and goats: 0210.90.11.00 - - - - With bone in 0210.90.19.00 - - - - Boneless 0210.90.21.00 - - - Of reindeer 0210.90.29.00 - - - Other - - Offal: - - - Of domestic swine: 0210.90.31.00 - - - - Livers 0210.90.39.00 - - - - Other - - - Of bovine animals: 0210.90.41.00 - - - - Thick skirt and thin skirt 0210.90.49.00 - - - - Other 0210.90.60.00 - - - Of sheep and goats - - - Other: IMPORT DUTIES H.S. Code Number Description Import Duty - - - - Poultry liver: 0210.90.71.00 - - - - - Fatty livers of geese or ducks, salted or in brine 0210.90.79.00 - - - - - Other 0210.90.80.00 - - - - Other 0210.90.90.00 - - Edible flours and meals of meat or meat offal IMPORT DUTIES CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES NOTES 1. This Chapter does not cover: (
58. a)Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10); (
59. b)Fish (including livers and roes thereof), or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No. 23.01); or (
60. c)Caviar or caviar substitutes prepared from fish eggs (heading No. 16.04). 2. In this Chapter, the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. H.S. Code Number Description Import Duty 03.01 Live fish: 0301.10 - Ornamental fish: 0301.10.10.00 - - Freshwater fish 0301.10.90.00 - - Saltwater fish - Other live fish: 0301.91 - - Trout (Salmo trutta, Oncorhynchus mykiss , Oncorhynchus clarki, Onhorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): 0301.91.10.00 - - - Of the species Oncorhynchus apache and Oncorhynchus chrysogaster 0301.91.90.00 - - - Other 0301.92.00.00 - - Eels (Anguilla spp.) 0301.93.00.00 - - Carp 0301.99 - - Other: - - - Freshwater fish: 0301.99.11.00 - - - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus, Atlantic salmon (Salmon salar) and Danube Salmon (Hucho hucho) 0301.99.19.00 - - - - Other 0301.99.90.00 - - - Saltwater fish 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04: IMPORT DUTIES H.S. Code Number Description Import Duty - Salmonidae, excluding livers and roes: 0302.11 - - Trout (Salmo trutta , Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): 0302.11.10.00 - - - Of the species Oncorhynchus apache and Oncorhynchus chrysogaster 0302.11.90.00 - - - Other 0302.12.00.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tsachawytscha, Oncorhyncus kisuch , Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (salmo salar) and Danube salmon (Hucho hucho) - - Other 0302.19.00.00 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: - - Halibut (Reinhardtius hippoglossoides, hippoglossus hippoglossus, Hippoglossus stenolepis): 0302.21.10.00 - - - Lesser or Greenland halibut (Reinhardtius hippoglossoides) 0302.21.30.00 - - - Atlantic halibut (Hippoglossus hippoglossus) 0302.21.90.00 - - - Pacific halibut (Hippoglossus stenolepis) 0302.22.00.00 - - Plaice (pleuronectes platessa) 0302.23.00.00 - - Sole (Soles spp.) 0302.29 - - Other: 0302.29.10.00 - - - Meegrin (Lepidorhombus spp.) 0302.29.90.00 - - - Other - Tunas(of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: 0302.31 - - Albacore or long finned tunas (Thunus alalunga): 0302.31.10.00 - - - For the industrial manufacture of products falling within heading No. 16.04 0302.31.90.00 - - - Other 0302.32 - - Yellowfin tunas (Thunus albacares): 0302.32.10.00 - - - For the industrial manufacture of products falling within heading No. 16.04 0302.32.90.00 - - - Other 0302.33 - - Skipjack or stripe-bellied bonito: H.S. Code Number 0302.33.10.00 IMPORT DUTIES Description Import Duty - - - For the industrial manufacture of products falling within heading No. 16.04 0302.33.90.00 - - - Other 0302.39 - - Other: - - - For the industrial manufacture of products falling within heading No. 16.04: 0302.39.11.00 - - - - Bluefin tunas (Thunnus thynnus) 0302.39.19.00 - - - - Other - - - Other: 0302.39.91.00 - - - - Bluefin tunas (Thunnus thynnus) 0302.39.99.00 - - - - Other 0302.40.00.00 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes: 0302.50 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes: 0302.50.10.00 - - Of the species Gadus morhua 0302.50.90.00 - - Other - Other fish excluding livers and roes: 0302.61 - - Sardines (sardina pilchardus, Sardinops spp.) sardinella (Sardinella spp.) brisling or sprats (Spratus spratus): 0302.61.10.00 - - - Sardines of the species Sardina pilchardus 0302.61.30.00 - - - Sardines of the genus Sardinops; sardinella (Sardinella spp.) 0302.61.80.00 - - - Brisling or sprats (Sprattus sprattus): 0302.62.00.00 - - Haddock (Merlanogrammus aeglefinus) 0302.63.00.00 - - Coalfish (Pollachius virens) 0302.64.00.00 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus): 0302.65 - - Dogfish and other sharks: 0302.65.20.00 - - - Dogfish of the species Squalus acanthias 0302.65.50.00 - - - Dogfish of the species Scyliorhinus spp. 0302.65.90.00 - - - Other 0302.66.00.00 - - Eels (Anguilla spp.) 0302.69 - - Other: - - - Freshwater fish: IMPORT DUTIES H.S. Code Number Description Import Duty 0302.69.11.00 - - - - Carp 0302.69.19.00 - - - - Other - - - Saltwater fish: - - - - Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0302.33: 0302.69.21.00 0302.69.25.00 - - - - - For the industrial production of products falling within heading No.16.04 - - - - - Other - - - - Redfish (Sebastes spp.): 0302.69.31.00 - - - - - Of the species Sebastes marinus 0302.69.33.00 - - - - - Other 0302.69.35.00 - - - - Fish of the species Boreogadus saida 0302.69.41.00 - - - - Whiting (Merlangus merlangus) 0302.69.45.00 - - - - Ling (Molva spp.) 0302.69.51.00 - - - - Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachus) 0302.69.55.00 - - - - Anchovies (Engraulis spp.) 0302.69.61.00 - - - - Sea bream (Dentex dentex and Pagellus spp.) - - - - Hake (Merluccius spp., Urophycis spp.) - - - - - Hake of the genus Merluccius: 0302.69.66.00 - - - - - - Cape hake (shallow - water hake) (Merluccius capensis) and deepwater hake (deepwater cape hake) (Merluccius Paradoxus) 0302.69.67.00 - - - - - - Southern hake (Merliccius australis) 0302.69.68.00 - - - - - - Other 0302.69.69.00 - - - - - Hake of the genus Utrophycis 0302.69.75.00 - - - - Ray’s Bream (Brama spp.) 0302.69.81.00 - - - - Monkfish (Lophius spp.) 0302.69.85.00 - - - - Blue whiting (Micromesistius poutassou or Gadus poutassou) 0302.69.86.00 - - - - Southern blue whiting (Micromesistius australis) 0302.69.87.00 - - - - Swordfish (Xiphias gladius) 0302.69.91.00 - - - - Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus) - - - - Pink cusk-eel (Genypterus blacodes) 0302.69.92.00 IMPORT DUTIES H.S. Code Number Description 0302.69.94.00 - - - - Sea bass (Dicentrarchus labrax) Import Duty 0302.69.95.00 - - - - Gilt-head seabreams (Sparus aurata) 0302.69.98.00 - - - - Other 0302.70.00.00 - Livers and roes 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04: 0303.10.00.00 - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tsachawytscha, Oncorhyncus kisuch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes - Other salmonidae, excluding livers and roes: 0303.21 - - Trout (Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki, Onhorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): 0303.21.10.00 - - - Of the species Oncorhynchus apache and Oncorhynchus chrysogaster 0303.21.90.00 - - - Other 0303.22.00.00 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - - Other 0303.29.00.00 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: 0303.31 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis): 0303.31.10.00 - - - Lesser or Greenland halibut (Reinhardtius hippoglossoides) 0303.31.30.00 - - - Atlantic halibut (Hippoglossus hippoglossus) 0303.31.90.00 - - - Pacific halibut (Hippoglossus stenolepis) 0303.32.00.00 - - Plaice (Pleuronectes platessa) 0303.33.00.00 - - Sole (solea spp.) 0303.39 - - Other: 0303.39.10.00 - - - Flounder (Platichthys flesus) 0303.39.20.00 - - - Megrim (Lepidorhombus spp.) 0303.39.30.00 - - - Fish of the genus Rhombosolea 0303.39.80.00 - - - Other IMPORT DUTIES H.S. Code Number Description Import Duty - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: 0303.41 - - Albacore or longfinned tunas (Thunnus alalunga): - - - For the industrial manufacture of products falling within heading No. 16.04: 0303.41.11.00 - - - - Whole 0303.41.13.00 - - - - Gilled and gutted 0303.41.19.00 - - - - Other (for example "heads off") 0303.41.90.00 - - - Other 0303.42 - - Yellowfin tunas (Thunnus albacares): - - - For the industrial manufacture of products falling within heading No. 16.04: - - - - Whole: 0303.42.12.00 - - - - - Weighing more than 10 kg each 0303.42.18.00 - - - - - Other - - - - Gilled and gutted: 0303.42.32.00 - - - - - Weighing more than 10 kg each 0303.42.38.00 - - - - - Other - - - - Other (for example "heads off"): 0303.42.52.00 - - - - - Weighing more than 10 kg each 0303.42.58.00 - - - - - Other 0303.42.90.00 - - - Other 0303.43 - - Skipjack or stripe-bellied bonito: - - - For the industrial manufacture of products falling within heading No. 16.04: 0303.43.11.00 - - - - Whole 0303.43.13.00 - - - - Gilled and gutted 0303.43.19.00 - - - - Other (for example "heads off") 0303.43.90.00 - - - Other 0303.49 - - Other: - - - For the industrial manufacture of products falling within heading No. 16.04: - - - - Bluefin tunas (Thunnus thynnus): 0303.49.21.00 - - - - - Whole H.S. Code Number IMPORT DUTIES Description Import Duty 0303.49.23.00 - - - - - Gilled and gutted 0303.49.29.00 - - - - - Other (for example "heads off") - - - - Other: 0303.49.41.00 - - - - - Whole 0303.49.43.00 - - - - - Gilled and gutted 0303.49.49.00 - - - - - Other (for example "heads off") 0303.49.90.00 - - - Other 0303.50.00.00 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes: 0303.60 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes: 0303.60.11.00 - - Of the species Gadus morhua 0303.60.19.00 - - Of the species Gadus ogac 0303.60.90.00 - - Of the species Gadus macrocephalus - Other fish, excluding livers and roes: 0303.71 - - Sardines (Sardina pilchardus, Sardinops spp.) sardinella (Sardinella spp.) brisling or sprats (Sprattus sprattus): 0303.71.10.00 - - - Sardines of the species Sardina pilchardus 0303.71.30.00 - - - Sardines of the species Sardinops; sardinella (Sardinella spp.) 0303.71.80.00 - - - Brisling or sprats (Sprattus sprattus): 0303.72.00.00 - - Haddock (Melanogrammus aeglefinus) 0303.73.00.00 - - Coalfish (Pollachius virens) 0303.74 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus): 0303.74.30.00 - - - Of the species Scomber scombrus and Scomber japonicus: 0303.74.90.00 - - - Of the species Scomber australasicus 0303.75 - - Dogfish and other sharks: 0303.75.20.00 - - - Dogfish of the species Squalus acanthias 0303.75.50.00 - - - Dogfish of the species Scyliorhinus spp. 0303.75.90.00 - - - Other 0303.76.00.00 - - Eels (Anguilla spp.) 0303.77.00.00 - - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) 0303.78 - - Hake (Merluccius spp., Urophycis spp.): - - - Hake of the genus Merluccius IMPORT DUTIES H.S. Code Number Description Import Duty - - - - Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater cape hake) (Merluccius paradoxus) - - - - Argentine hake (Southwest Atlantice hake) (Merluccius Hubbsi) 0303.78.13.00 - - - - Southern hake (Merliccius australis) 0303.78.19.00 - - - - Other 0303.78.90.00 - - - Hake of the genus Urophycis 0303.79 - - Other: 0303.78.11.00 0303.78.12.00 - - - Freshwater fish: 0303.79.11.00 - - - - Carp 0303.79.19.00 - - - - Other - - - Saltwater fish: - - - - Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0303.43: - - - - - For the industrial manufacture of products falling within heading No. 16.04: 0303.79.21.00 - - - - - - Whole 0303.79.23.00 - - - - - - Gilled and gutted 0303.79.29.00 - - - - - - Other (for example "heads off") 0303.79.31.00 - - - - - Other - - - - Redfish (Sebastes spp.): 0303.79.35.00 - - - - - Of the species Sebastes marinus 0303.79.37.00 - - - - - Other 0303.79.41.00 - - - - Fish of the species Boreogadus saida 0303.79.45.00 - - - - Whiting (Merlangus merlangus) 0303.79.51.00 - - - - Ling (Molva spp.) 0303.79.55.00 - - - - Alaska pollack (Theragra chalcogramma) and pollack (pollachius pollachius) 0303.79.58.00 - - - - Fish of the species Orcynopsis unicolor: 0303.79.65.00 - - - - Anchovies (Engraulis spp.) 0303.79.71.00 - - - - Sea bream (Dentex dentex and Pagellus spp.) 0303.79.75.00 - - - - Ray’s Bream (Brama spp.) 0303.79.81.00 - - - - Monkfish (Lophius spp.) H.S. Code Number 0303.79.83.00 IMPORT DUTIES Description Import Duty - - - - Blue whiting (Micromesistius poutassou or Gadus potassou) 0303.79.85.00 - - - - Southern blue whiting (Micromesistius australis) 0303.79.87.00 - - - - Swordfish (Xiphias gladius) 0303.79.88.00 - - - - Toothfish (Dissostichus supp.) 0303.79.91.00 - - - - Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus) 0303.79.92.00 - - - - Blue grenadier (Macruronus novaezealandiae) 0303.79.93.00 - - - - Pink cusk-eel (Genypterus blacodes) 0303.79.94.00 - - - - Fish of the species Pelotreis flavilatus and Peltorhamphus novaezealandiae 0303.79.98.00 - - - - Other 0303.80 - Livers and roes 0303.80.10.00 - - Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate 0303.80.90.00 - - Other 03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: 0304.10 - Fresh or chilled: - - Fillets: - - - Of freshwater fish: 0304.10.11.00 0304.10.13.00 0304.10.19.00 - - - - Of trout, of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae - - - - Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - - - - Of other freshwater fish - - - Other: 0304.10.31.00 - - - - Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida 0304.10.33.00 - - - - Of coalfish (pollachius virens) 0304.10.35.00 - - - - Of redfish (Sebastes spp.) 0304.10.38.00 - - - - Other IMPORT DUTIES H.S. Code Number Description Import Duty - - Other fish meat (whether or not minced): 0304.10.91.00 - - - Of freshwater fish - - - Other: 0304.10.97.00 - - - - Flaps of herring: 0304.10.98.00 - - - - Other 0304.20 - Frozen fillets: - - Of freshwater fish: 0304.20.11.00 0304.20.13.00 0304.20.19.00 - - - Of trout,of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae - - - Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - - - Of other freshwater fish - - Of cod (Gadus morhua, Gadus macrocephalus Gadus ogac) and of fish of the species Boreogadus saida: 0304.20.21.00 - - - Of cod of the species Gadus macrocephalus 0304.20.29.00 - - - Other 0304.20.31.00 - - Of coalfish (pollachius virens) 0304.20.33.00 - - Of haddock (Merlanogrammus aeglefinus) - - Of redfish (Sebastes spp.): 0304.20.35.00 - - - Of the species Sebastes marinus 0304.20.37.00 - - - Other 0304.20.41.00 - - Of whiting (Merlangus merlangus) 0304.20.43.00 - - Of ling (Molva spp.) 0304.20.45.00 - - Of tuna (of the genus Thunnus) and of fish of the genus Euthynnus - - Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and of fish of the species Orcynopsis unicolor: 0304.20.51.00 - - - Of mackerel of the species Scomber australasicus 0304.20.53.00 - - - Other - - Of hake (Merluccius spp., Urophycis spp.): - - - Of hake of the genus Merluccius H.S. Code Number IMPORT DUTIES Description Import Duty - - - - Of cape hake (shallow-water hake) (Merluccius capensis) and of deepwater hake (deepwater cape hake) (Merluccius paradoxus) - - - - Of argentine hake (Southwest Atlantic hake) (Merluccius Hubbsi) 0304.20.58.00 - - - - Other 0304.20.59.00 - - - Of hake of the genus Urophycis 0304.20.55.00 0304.20.56.00 - - Of dogfish and other sharks: 0304.20.61.00 - - - Of dogfish (Squalus acanthias and Scyliorhinus spp.) 0304.20.69.00 - - - Of other sharks 0304.20.71.00 - - Of plaice (pleuronectes platessa) 0304.20.73.00 - - Of flounder (Platichthys flesus) 0304.20.75.00 - - Of herring (Clupea harengus, Clupea pallasii) 0304.20.79.00 - - Of megrin (Lepidorhombus spp.) 0304.20.81.00 - - Of Ray’s Bream (Brama spp.) 0304.20.83.00 - - Of monkfish (Lophius spp.) 0304.20.85.00 - - Of Alaska pollack (Theragra chalcogramma) 0304.20.87.00 - - Of swordfish (Xiphias gladius) 0304.20.88.00 - - Of toothfish (dissostichus spp.) 0304.20.91.00 - - Of blue grenadier (Macruronus novaezealandiae) 0304.20.95.00 - - Other 0304.90 - Other: 0304.90.05.00 - - Surimi - - Other: 0304.90.10.00 - - - Of freshwater fish - - - Other: 0304.90.22.00 - - - - Of herring (Clupea harengus, Clupea pallasii) 0304.90.31.00 - - - - Of redfish (Sebastes spp.) - - - - Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida: 0304.90.35.00 - - - - - Of cod of the species Gadus macrocephalus 0304.90.38.00 - - - - - Of cod of the species Gadus morhua 0304.90.39.00 - - - - - Other 0304.90.41.00 - - - - Of coalfish (Pollachius virens) IMPORT DUTIES H.S. Code Number 0304.90.45.00 Description - - - - Of haddock (Merlanogrammus aeglefinus) Import Duty - - - - Of hake (Merluccius spp., Urophycis spp.): 0304.90.47.00 - - - - - Of hake of the genus Merluccius 0304.90.49.00 - - - - - Of hake of the genus Urophycis 0304.90.51.00 - - - - Of megrim (Lepidorhombus spp.) 0304.90.55.00 - - - - Of Ray’s Bream (Brama spp.) 0304.90.57.00 - - - - Of monkfish (Lophius spp.) 0304.90.59.00 - - - - Of blue whiting (Micromesistus poutassou or Gadus poutassou) 0304.90.61.00 - - - - Of Alaska pollack (Theragra chalcogramma) 0304.90.65.00 - - - - Of swordfish (Xiphias gladius) 0304.90.97.00 - - - - Other 03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish fit for human consumption: 0305.10.00.00 - Flours, meals and pellets of fish fit for human consumption 0305.20.00.00 - Livers and roes, dried, smoked, salted or in brine 0305.30 - Fish fillets, dried, salted or in brine, but not smoked: - - Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida: 0305.30.11.00 - - - Of cod of the species Gadus macrocephalus 0305.30.19.00 - - - Other 0305.30.30.00 - - Of Pacific salmon (Oncorhyncus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar), and Danube salmon (Hucho hucho), salted or in brine - - Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine - - Other 0305.30.50.00 0305.30.90.00 - Smoked fish, including fillets: 0305.41.00.00 0305.42.00.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tsachawytscha, Oncorhyncus kisuch , Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (salmo salar) and Danube salmon (Hucho hucho) - - Herrings (Clupea harengus, Clupea pallasii) H.S. Code Number IMPORT DUTIES Description Import Duty 0305.49 - - Other: 0305.49.10.00 - - - Lesser or Greenland halibut (Reinhardtius hippoglossoides) 0305.49.20.00 - - - Atlantic halibut (Hippoglossus hippoglossus) 0305.49.30.00 - - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) - - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Onchorhynchus chrysogaster 0305.49.50.00 - - - Eels (Anguilla spp.) 0305.49.80.00 - - - Other 0305.49.45.00 - Dried fish, whether or not salted but not smoked: 0305.51 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus): 0305.51.10.00 - - - Dried, unsalted 0305.51.90.00 - - - Dried, salted 0305.59 - - Other: - - - Fish of the species Boreogadus saida: 0305.59.11.00 - - - - Dried, unsalted 0305.59.19.00 - - - - Dried, salted 0305.59.30.00 - - - Herrings (Clupea harengus, Clupea pallasii) 0305.59.50.00 - - - Anchovies (Engraulis spp.) 0305.59.60.00 - - - Lesser or Greenland halibut (Reinhardtius hippiglossoides) and Pacific halibut (hippoglossus stenolepis) 0305.59.70.00 - - - Atlantic halibut (Hippoglossus hippoglossus) 0305.59.90.00 - - - Other - Fish, salted but not dried or smoked and fish in brine: 0305.61.00.00 - - Herrings (Clupea harengus, Clupea pallasii) 0305.62.00.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0305.63.00.00 - - Anchovies (Engraulis spp.) 0305.69 - - Other: 0305.69.10.00 - - - Fish of the species Boreogadus saida 0305.69.20.00 - - - Lesser or Greenland halibut (Reinhardtius hippoglossoides) and Pacific halibut (hippoglossus stenolepis) - - - Atlantic halibut (Hippoglossus hippoglossus) 0305.69.30.00 IMPORT DUTIES H.S. Code Number Description Import Duty - - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0305.69.90.00 - - - Other 03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen