# Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, 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.

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

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.

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Source: https://www.legislation.gov.uk/eur/2017/1925/annex/I/part/TWO/division/1/section/I/chapter/3/annotations/2/annotation/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2017-1925/annex-I/part-TWO/division-1/section-I/chapter-3/annotations/2/annotation/1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.