{
  "url": "https://openlegislation.uk/eu-regulation-1976-102/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-1976-102/annex.json",
  "legislation": "eur/1976/102",
  "legislation_title": "Council Regulation (EEC) No 102/76 of 19 January 1976 on customs treatment to be applied to certain fishery products originating in Norway",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1976-102",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "TABLE I\nDuties applicable to products imported into the Community as originally constituted\n‘Airtight cans’ means cans which are soldered or bonded in such a manner that neither air nor germs can penetrate and which cannot be opened other than by the process of deterioration.\nCCT heading No\nDescripion\nRate of duty applicable from:\n1. 1. 1974\n1. 1. 1975\n1. 1. 1976\n1. 1. 1977\n1. 7. 1977\n03.01\nFish, fresh (live or dead), chilled or frozen:\nB.\nSaltwater fish:\nII.\nFillets:\nb)\nFrozen:\n1.\nOf cod (Gadus morrhua or Gadus callarias)\n12 %\n9 %\n6 %\n6 %\n3 %\n2.\nOf saithe (Pollachius virens or Gadus virens)\n12 %\n9 %\n6 %\n6 %\n3 %\n3.\nOf haddock\n12 %\n9 %\n6 %\n6 %\n3 %\n4.\nOf redfish (Sebastes marinus)\n12 %\n9 %\n6 %\n6 %\n3 %\n6.\nOf mackerel\n12 %\n9 %\n6 %\n6 %\n3 %\n7.\nOther\n12 %\n9 %\n6 %\n6 %\n3 %\n16.04\nPrepared or preserved fish, including caviar and caviar substitutes:\nC.\nHerring:\nI.\nFillets, raw, merely covered with batter or bread crumbs, frozen\n12 %\n9 %\n6 %\n6 %\n3 %\nG.\nOther:\nI.\nFillets, raw, merely covered with batter or bread crumbs\n12 %\n9 %\n6 %\n6 %\n3 %\nex II.\nOther:\n—\nSprats (Sprattus sprattus), in airtight cans\n18 %\n16 %\n14 %\n14 %\n12 %\n16.05\nCrustaceans and molluscs, prepared or preserved:\nex A.\nCrabs:\n—\nIn airtight cans\n14 %\n12 %\n10 %\n10 %\n7·5 %\nex B.\nOther:\n—\nShrimps and prawns, shelled and frozen, excluding shrimps of the genus ‘Crangon’ sp.p.\n17·5 %\n15 %\n12·5 %\n10 %\n7·5 %\nTABLE II\nDuties applicable to products imported into Denmark or the United Kingdom\n‘Airtight cans’ means cans which are soldered or bonded in such a manner that neither air nor germs can penetrate and which cannot be opened other than by the process of deterioration.\nCCT heading No\nDescription\nRate of duty applicable from:\n1. 1. 1974\n1. 1. 1975\n1. 1. 1976\n1. 7. 1977\n03.01\nFish, fresh (live or dead), chilled or frozen:\nB.\nSaltwater fish:\nII.\nFillets:\nb)\nFrozen:\n1.\nOf cod (Gadus morrhua or Gadus callarias)\nFree\n1·5 %\n1·5 %\n3 %\n2.\nOf saithe (Pollachius virens or Gadus virens)\nFree\n1·5 %\n1·5 %\n3 %\n3.\nOf haddock\nFree\n1·5 %\n1·5 %\n3%\n4.\nOf redfish (Sebastes marinus)\nFree\n1·5 %\n1·5 %\n3 %\n6.\nOf mackerel\nFree\n1·5 %\n1·5 %\n3 %\n7.\nOther\nFree\n1·5 %\n1·5 %\n3 %\n16.04\nPrepared or preserved fish, including caviar and caviar substitutes:\nC.\nHerring:\nI.\nFillets, raw, merely covered with batter or bread crumbs, frozen\nFree\n1·5 %\n1·5 %\n3 %\nG.\nOther:\nI.\nFillets, raw, coated with batter or bread crumbs, frozen\nFree\n1·5 %\n1·5 %\n3 %\nex II.\nOther:\n—\nSprats (Sprattus sprattus), in airtight cans\n3 %\n6 %\n9 %\n12 %\n16.05\nCrustaceans and molluscs, prepared or preserved:\nex A.\nCrabs:\n—\nIn airtight cans\nFree\n2·5 %\n5 %\n7·5 %\nex B.\nOther:\n—\nShrimps and prawns, shelled and frozen, excluding shrimps of the genus ‘Crangon’ sp.p.\nFree\n2·5 %\n5 %\n7·5 %\nTABLE III\nDuties applicable to products imported into Ireland\n‘Airtight cans’ means cans which are soldered or bonded in such a manner that neither air nor germs can penetrate and which cannot be opened other than by the process of deterioration.\nCCT heading No\nDescription\nRate of duty applicable from:\n1. 1. 1974\n1. 1. 1975\n1. 1. 1976\n1. 7. 1977\n03.01\nFish, fresh (live or dead), chilled or frozen:\nB.\nSaltwater fish:\nII.\nFillets:\nb)\nFrozen:\n1.\nOf cod (Gadus morrhua or Gadus callarias)\n12 %\n9 %\n6 %\n3 %\n2.\nOf saithe (Pollachius virens or Gadus virens)\n12 %\n9 %\n6 %\n3 %\n3.\nOf haddock\n12 %\n9 %\n6 %\n3 %\n4.\nOf redfish (Sebastes marinus)\n12 %\n9 %\n6 %\n3 %\n6.\nOf mackerel\n12 %\n9 %\n6 %\n3 %\n7.\nOther\n12 %\n9 %\n6 %\n3 %\n16.04\nPrepared or preserved fish, including caviar and caviar substitutes:\nC.\nHerring:\nI.\nFillets, raw, merely covered with batter or bread crumbs, frozen\n12 %\n9 %\n6 %\n3 %\nG.\nOther:\nI.\nFillets, raw, merely covered with batter or bread crumbs, frozen\n12 %\n9 %\n6 %\n3 %\nex II.\nOther:\n—\nSprats (Sprattus sprattus), in airtight cans\n35 %\n29 %\n21 %\n12 %\n16.05\nCrustaceans and molluscs, prepared or preserved:\nex A.\nCrabs:\n—\nIn airtight cans\n33·4 %\n27 %\n18 %\n7·5 %\nex B.\nOther:\n—\nShrimps and prawns, shelled and frozen, excluding shrimps of the genus ‘Crangon’ sp.p.\nFree\n2·5 %\n5 %\n7·5 %",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "‘Airtight cans’ means cans which are soldered or bonded in such a manner that neither air nor germs can penetrate and which cannot be opened other than by the process of deterioration."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "‘Airtight cans’ means cans which are soldered or bonded in such a manner that neither air nor germs can penetrate and which cannot be opened other than by the process of deterioration."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "‘Airtight cans’ means cans which are soldered or bonded in such a manner that neither air nor germs can penetrate and which cannot be opened other than by the process of deterioration."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1976/102/annex",
    "retrieved_at": "2026-11-01T15:10:07.761862+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}