Division 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.
United Kingdom
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.
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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