# Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 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.

Extent: E+W+S+N.I.

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 49 90 and 0304 89 59.

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Source: https://www.legislation.gov.uk/eur/2015/1754/annex/I/part/TWO/division/1/section/I/chapter/3/annotations/2/annotation/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1754/annex-I/part-TWO/division-1/section-I/chapter-3/annotations/2/annotation/2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.