Commodity information for 0305698020

Overview

Import

The commodity code for importing is 0305698020.

Goods are subject to Value added tax (0.00 %).

Importing from outside the UK is subject to a third country duty of 12.00 % unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 03056980.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN084

Products consigned from Japan shall be accompanied by a Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) or a Common Health Entry Document for Products (CHED-P) according to Commission Implementing Regulation (EU) 2019/1787.

TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Chapter notes

  • 1. This chapter does not cover:
    • (a) mammals of heading 0106;
    • (b) meat of mammals of heading 0106 (heading 0208 or 0210);
    • (c) fish (including livers, roes and milt 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 2301); or
    • (d) caviar or caviar substitutes prepared from fish eggs (heading 1604).
  • 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.

Additional chapter notes

  • 1. For the purposes of subheadings 0305 32 11 and 0305 32 19, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12% or more which are fit for human consumption without further industrial processing, are considered to be salted fish. However, frozen cod fillets which have a total salt content by weight of less than 12% are to be classified under subheadings 0304 71 10 and 0304 71 90, in so far as the actual and lasting preservation depends essentially upon freezing.

  • 2. For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed. The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.

The provisions of the first two paragraphs apply to the following fish:

  • (a) tuna, of the genus Thunnus, of subheadings 0304 49 90 and 0304 87 00;
  • (b ) swordfish (Xiphias gladius) of subheadings 0304 45 00 and 0304 84 00;
  • (c) marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 0304 49 90 and 0304 89 90;
  • (d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Isuridae) of subheadings 0304 47 90 and 0304 88 19.

Section 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 the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.

Measures and restrictions for importing into the UK under the UKGT

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date)
Footnotes
Value added tax Additional code: VATZ VAT zero rate 0.00 % 01/09/2019 03026
Third country duty 12.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 8.40 % 01/01/2021 TM547
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % Conditions 01/01/2021 CD727
Animal Health Certificate Conditions 01/01/2021 PR003
Control on illegal, unreported and unregulated fishing Conditions Cambodia, Comoros, St Vincent 01/01/2021 CD590
Import control of organic products Conditions 01/01/2021 CD808
Veterinary control Conditions 01/01/2021 Footnotes
Control on illegal, unreported and unregulated fishing Conditions 01/01/2021 CD669
Cameroon (CM) Tariff preference 0.00 % 01/01/2021
Canada (CA) Tariff preference 0.00 % 01/01/2021
Ceuta (XC) Tariff preference 0.00 % 01/01/2021
Chile (CL) Tariff preference 0.00 % 01/01/2021
Colombia (CO) Tariff preference 0.00 % 01/01/2021
Ecuador (EC) Tariff preference 0.00 % 01/01/2021
Egypt (EG) Tariff preference 0.00 % 01/01/2021
Faroe Islands (FO) Tariff preference 0.00 % 01/01/2021
Fiji (FJ) Tariff preference 0.00 % 01/01/2021
Georgia (GE) Tariff preference 0.00 % 01/01/2021
Ghana (GH) Tariff preference 0.00 % 05/03/2021
Iceland (IS) Tariff preference 3.60 % 01/01/2021
Israel (IL) Tariff preference 0.00 % 01/01/2021
Ivory Coast (CI) Tariff preference 0.00 % 01/01/2021
Kenya (KE) Tariff preference 0.00 % 01/01/2021
Kosovo (XK) Tariff preference 0.00 % 01/01/2021
Lebanon (LB) Tariff preference 0.00 % 01/01/2021
Melilla (XL) Tariff preference 0.00 % 01/01/2021
Mexico (MX) Tariff preference 0.00 % 01/01/2021
Moldova (MD) Tariff preference 0.00 % 01/01/2021
Morocco (MA) Tariff preference 0.00 % 01/01/2021
North Macedonia (MK) Tariff preference 0.00 % 01/01/2021
Norway (NO) Tariff preference 3.60 % 01/01/2021
Occupied Palestinian Territories (PS) Tariff preference 0.00 % 01/01/2021
Papua New Guinea (PG) Tariff preference 0.00 % 01/01/2021
Peru (PE) Tariff preference 0.00 % 01/01/2021
Samoa (WS) Tariff preference 0.00 % 01/01/2021
San Marino (SM) Tariff preference 0.00 % 01/01/2021
Singapore (SG) Tariff preference 8.00 % 01/01/2021
South Africa (ZA) Tariff preference 0.00 % 01/01/2021
South Korea (KR) Tariff preference 0.00 % 01/01/2021
Tunisia (TN) Tariff preference 0.00 % 01/01/2021
Turkey (TR) Tariff preference 0.00 % 20/01/2021
Ukraine (UA) Tariff preference 0.00 % 01/01/2021
Vietnam (VN) Tariff preference 6.00 % 01/01/2021
European Union (EU) Veterinary control Conditions 01/01/2021 Footnotes
North Korea (KP) Import prohibition 01/01/2021
Norway (NO) Preferential tariff quota Order No: 050734  0.00 % 01/01/2021
(31/12/2021)
Footnotes
Code Description
TN084

Products consigned from Japan shall be accompanied by a Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) or a Common Health Entry Document for Products (CHED-P) according to Commission Implementing Regulation (EU) 2019/1787.

TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Measures and restrictions for exporting from the UK under the UKGT

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date, if any)
Footnotes
Control on illegal, unreported and unregulated fishing Conditions Cambodia, Comoros, St Vincent 01/01/2021 CD590
Control on illegal, unreported and unregulated fishing Conditions 01/01/2021 CD669
Footnotes
Code Description
TN084

Products consigned from Japan shall be accompanied by a Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) or a Common Health Entry Document for Products (CHED-P) according to Commission Implementing Regulation (EU) 2019/1787.

TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Tariff preference for UK-Canada agreement: re-imported goods

Q: Presentation of an endorsed certificate/licence
Document code Requirement Action
U088 Proofs of origin: Origin declaration stating European Union origin, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Apply the mentioned duty
  No document provided Measure not applicable

Tariff preference for UK-Canada agreement: re-imported goods

Code Description
CD727

Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).

Veterinary control for All third countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
N853 UN/EDIFACT certificates: Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) Import/export allowed after control
Y058 Particular provisions: Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) Import/export allowed after control
C084 Other certificates: Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples) Import/export allowed after control
  No document provided Import/export not allowed after control
E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
N853 UN/EDIFACT certificates: Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) Import/export allowed after control
  20.00 kg Import/export allowed after control
C084 Other certificates: Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples) Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control

Veterinary control for All third countries

Code Description
CD624

The entry into free circulation of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

CD686

Goods, which form part of passengers’ personal luggage and are intended for personal consumption or use, shall not be subjected to Official controls, by virtue of Article 7 of Commission delegated regulation 2019/2122.

CD737

Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.

Value added tax for All countries

Code Description
03026

UK VAT zero rate

Additional code

Measure: Value added tax

Code Description code
VATZ VAT zero rate

Animal Health Certificate for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
9120 National Document: Importation of animal pathogens Licence under the Importation of Animal pathogens Order 1980 (IAPO) Entry into free circulation allowed
  No document provided The entry into free circulation is not allowed

Animal Health Certificate for All countries

Code Description
PR003

Contact Details for lead Government Department are as follows:

Rabies & Hares - Animal Health Certificate Animal - Rabies Pathogens, Hares

Animal Health & Veterinary Laboratories Agency

Hadrian House

Wavell Drive

Rosehill

Carlisle

CA1 2TB

Telephone: 01228 403600

Fax: 01228 591900

Animal Pathogens Import Licence

The Pathogens Licensing Team

Defra

Area 5A, Nobel House

17 Smith Square,London

SW1P 3JR

Telephone: 020 7238 6211/6195

Fax: 020 7238 6105

Email:pathogens@defra.gsi.gov.uk

Website: www.defra.gov.uk/animal-diseases/pathogens/

Control on illegal, unreported and unregulated fishing for All countries

Y: Other conditions
Document code Requirement Action
C673 Other certificates: Catch certificate Import/export allowed after control
Y927 Particular provisions: The declared goods are not concerned by Council Regulation (EC) No. 1005/2008 Import/export allowed after control
  No document provided Import/export not allowed after control

Control on illegal, unreported and unregulated fishing for All countries

Code Description
CD590

Fishery products shall only be imported into the Community when accompanied by a catch certificate. Export of catches made by fishing vessels flying the flag of a Member State shall be subject to the validation of a catch certificate by the competent authorities of the flag Member State. Regulation (EC) No 1005/2008.
This only covers marine catches made from 1 January 2010. Products processed from catches obtained before 1 January 2010 do not need to be accompanied by a catch certificate even if they are imported to the EU after 1 January 2010.

Import control of organic products for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
C644 Other certificates: Certificate of inspection for organic products Import/export allowed after control
Y929 Particular provisions: Goods not concerned by Regulation (EC) No 834/2007 (organic products) Import/export allowed after control
  No document provided Import/export not allowed after control

Import control of organic products for All countries

Code Description
CD808

If goods bear a reference to organic production in the labelling, advertising or accompanying documents, the declarant has to present the certificate of inspection C644 as referred to in the Article 33(1)(d) of the Regulation (EC) No 834/2007 (equivalent products). If the goods are not equivalent products, code Y929 must be declared.
Without prejudice to any measures or actions taken in accordance with Article 30 of Regulation (EC) No 834/2007 and/or Article 85 of Regulation (EC) No 889/2008, the release for free circulation in the Community of products not in conformity with the requirements of that Regulation shall be conditional on the removal of references to organic production from the labelling, advertising and accompanying documents.

Tariff preference for GSP – General Framework

Code Description
TM547

Application of regulation 13(2)(d) of the Trade Preference Scheme (EU Exit) Regulations 2020.

Control on illegal, unreported and unregulated fishing for Non-cooperating countries in fighting illegal, unreported and unregulated fishing

B: Presentation of a certificate/licence/document
Document code Requirement Action
Y927 Particular provisions: The declared goods are not concerned by Council Regulation (EC) No. 1005/2008 Import/export allowed after control
  No document provided Import/export not allowed after control

Control on illegal, unreported and unregulated fishing for Non-cooperating countries in fighting illegal, unreported and unregulated fishing

Code Description
CD669

The Kingdom of Cambodia, Saint Vincent and the Grenadines and the Union of the Comoros are considered by the European Commission as non-cooperating third countries in fighting illegal, unreported and unregulated fishing.
In accordance with Article 38 (1) and (5) of the Council Regulation (EC) No. 1005/2008 (OJ L 286) the importation of fishery products caught by fishing vessels flying the flag of non-cooperating countries as well as the exportation to such countries is prohibited. The fishery products excluded from this measure are listed in Annex I of the same Regulation.

Veterinary control for European Union

B: Presentation of a certificate/licence/document
Document code Requirement Action
N853 UN/EDIFACT certificates: Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) Import/export allowed after control
Y058 Particular provisions: Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) Import/export allowed after control
Y072 Particular provisions: Goods with EU origin returning from Andorra, according to the relevant EU legislation Import/export allowed after control
Y073 Particular provisions: Goods with EU origin returning from Switzerland, according to the relevant EU legislation Import/export allowed after control
Y074 Particular provisions: Goods with EU origin returning from the Faroe Islands, according to the relevant EU legislation Import/export allowed after control
Y075 Particular provisions: Goods with EU origin returning from Greenland, according to the relevant EU legislation Import/export allowed after control
Y076 Particular provisions: Goods with EU origin returning from Iceland, according to the relevant EU legislation Import/export allowed after control
Y077 Particular provisions: Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation Import/export allowed after control
Y078 Particular provisions: Goods with EU origin returning from Norway, according to the relevant EU legislation Import/export allowed after control
Y079 Particular provisions: Goods with EU origin returning from San Marino, according to the relevant EU legislation Import/export allowed after control
C084 Other certificates: Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples) Import/export allowed after control
  No document provided Import/export not allowed after control
E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
N853 UN/EDIFACT certificates: Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) Import/export allowed after control
  20.00 kg Import/export allowed after control
Y072 Particular provisions: Goods with EU origin returning from Andorra, according to the relevant EU legislation Import/export allowed after control
Y073 Particular provisions: Goods with EU origin returning from Switzerland, according to the relevant EU legislation Import/export allowed after control
Y074 Particular provisions: Goods with EU origin returning from the Faroe Islands, according to the relevant EU legislation Import/export allowed after control
Y075 Particular provisions: Goods with EU origin returning from Greenland, according to the relevant EU legislation Import/export allowed after control
Y076 Particular provisions: Goods with EU origin returning from Iceland, according to the relevant EU legislation Import/export allowed after control
Y077 Particular provisions: Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation Import/export allowed after control
Y078 Particular provisions: Goods with EU origin returning from Norway, according to the relevant EU legislation Import/export allowed after control
Y079 Particular provisions: Goods with EU origin returning from San Marino, according to the relevant EU legislation Import/export allowed after control
C084 Other certificates: Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples) Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control

Veterinary control for European Union

Code Description
CD624

The entry into free circulation of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

CD644

Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

CD686

Goods, which form part of passengers’ personal luggage and are intended for personal consumption or use, shall not be subjected to Official controls, by virtue of Article 7 of Commission delegated regulation 2019/2122.

CD737

Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.

Control on illegal, unreported and unregulated fishing for All countries

Y: Other conditions
Document code Requirement Action
C673 Other certificates: Catch certificate Import/export allowed after control
Y927 Particular provisions: The declared goods are not concerned by Council Regulation (EC) No. 1005/2008 Import/export allowed after control
  No document provided Import/export not allowed after control

Control on illegal, unreported and unregulated fishing for All countries

Code Description
CD590

Fishery products shall only be imported into the Community when accompanied by a catch certificate. Export of catches made by fishing vessels flying the flag of a Member State shall be subject to the validation of a catch certificate by the competent authorities of the flag Member State. Regulation (EC) No 1005/2008.
This only covers marine catches made from 1 January 2010. Products processed from catches obtained before 1 January 2010 do not need to be accompanied by a catch certificate even if they are imported to the EU after 1 January 2010.

Control on illegal, unreported and unregulated fishing for Non-cooperating countries in fighting illegal, unreported and unregulated fishing

B: Presentation of a certificate/licence/document
Document code Requirement Action
Y927 Particular provisions: The declared goods are not concerned by Council Regulation (EC) No. 1005/2008 Import/export allowed after control
  No document provided Import/export not allowed after control

Control on illegal, unreported and unregulated fishing for Non-cooperating countries in fighting illegal, unreported and unregulated fishing

Code Description
CD669

The Kingdom of Cambodia, Saint Vincent and the Grenadines and the Union of the Comoros are considered by the European Commission as non-cooperating third countries in fighting illegal, unreported and unregulated fishing.
In accordance with Article 38 (1) and (5) of the Council Regulation (EC) No. 1005/2008 (OJ L 286) the importation of fishery products caught by fishing vessels flying the flag of non-cooperating countries as well as the exportation to such countries is prohibited. The fishery products excluded from this measure are listed in Annex I of the same Regulation.

Last updated: 12 April 2021 View latest amendments