Division Additional notes
United Kingdom
- 1For 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.
- 2For 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.
Notes on Division CHAPTER 3
Footnotes
- f1
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Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1)).
- f2
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Autonomous rate of duty: Free.
- f3
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WTO tariff quota.
- f4
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From 1 January to 14 February and from 16 June to 31 December: 15. WTO tariff quota,
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From 15 February to 15 June: Free.
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- f5
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From 1 January to 14 February and from 16 June to 31 December: 13,
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From 15 February to 15 June: Free.
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- f6
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From 1 January to 14 February and from 16 June to 31 December: 20,
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From 15 February to 15 June: Free.
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- f7
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From 1 January to 14 February and from 16 June to 31 December: 10.
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from 15 February to 15 June: Free.
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