Annex 1 — CUSTOMS DUTIES APPLICABLE ON IMPORTS INTO VANUATU

Summary of the Market Access Trade in Goods Offer CategoriesTotal Tariff LinesShare of Tariff LinesEU Exports to Vanuatu, Average 2019-2021 (1000 euros) Share of EU Exports (2019-2021) A161529,3 %688747,4 % B193135,1 %411328,3 % C106619,4 %227515,6 % D89116,2 %12698,7 % Total5503100 %14545100 % Liberalisation Schedule (Vanuatu): Cat.Base rate (%)Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10 A0 %0 %0 %0 %0 %0 %0 %0 %0 %0 %0 % A10 %10 %10 %10 %10 %10 %0 %0 %0 %0 %0 % A15 %15 %15 %15 %15 %15 %0 %0 %0 %0 %0 % A25 %25 %25 %25 %25 %25 %0 %0 %0 %0 %0 % A26 %26 %26 %26 %26 %26 %0 %0 %0 %0 %0 % A30 %30 %30 %30 %30 %30 %0 %0 %0 %0 %0 % B(1)5 %5 %5 %5 %5 %5 %5 %4 %4 %3 %3 % B5 %5 %5 %5 %5 %5 %4 %4 %4 %4 %4 % B10 %10 %10 %10 %10 %10 %8 %8 %7 %7 %6 % C5 %5 %5 %5 %5 %5 %5 %5 %5 %5 %5 % C10 %10 %10 %10 %10 %10 %10 %10 %10 %10 %10 % Cat.Base rate (%)Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10 C15 %15 %15 %15 %15 %15 %15 %15 %15 %15 %15 % C19 %19 %19 %19 %19 %19 %19 %19 %19 %19 %19 % C20 %20 %20 %20 %20 %20 %20 %20 %20 %20 %20 % C15VT/l15VT/l15VT/l15VT/l15VT/l15VT/l15VT/l15VT/l15VT/l15VT/l15VT/l C20VT/l20VT/l20VT/l20VT/l20VT/l20VT/l20VT/l20VT/l20VT/l20VT/l20VT/l D15 %15 %15 %15 %15 %15 %15 %15 %15 %15 %15 % D20 %20 %20 %20 %20 %20 %20 %20 %20 %20 %20 % D25 %25 %25 %25 %25 %25 %25 %25 %25 %25 %25 % D30 %30 %30 %30 %30 %30 %30 %30 %30 %30 %30 % D40 %40 %40 %40 %40 %40 %40 %40 %40 %40 %40 % D55 %55 %55 %55 %55 %55 %55 %55 %55 %55 %55 % D75 %75 %75 %75 %75 %75 %75 %75 %75 %75 %75 % Cat.Base rate (%)Year 11Year 12Year 13Year 14Year 15Year 16Year 17Year 18Year 19Year 20 A0 %0 %0 %0 %0 %0 %0 %0 %0 %0 %0 % A10 %0 %0 %0 %0 %0 %0 %0 %0 %0 %0 % A15 %0 %0 %0 %0 %0 %0 %0 %0 %0 %0 % A25 %0 %0 %0 %0 %0 %0 %0 %0 %0 %0 % A26 %0 %0 %0 %0 %0 %0 %0 %0 %0 %0 % A30 %0 %0 %0 %0 %0 %0 %0 %0 %0 %0 % B(1)5 %2 %2 %1 %1 %0 %0 %0 %0 %0 %0 % B5 %4 %3 %3 %3 %0 %0 %0 %0 %0 %0 % B10 %6 %4 %4 %3 %0 %0 %0 %0 %0 %0 % C5 %5 %5 %5 %5 %5 %4 %3 %3 %3 %0 % C10 %10 %10 %10 %10 %10 %6 %4 %4 %3 %0 % Cat.Base rate (%)Year 11Year 12Year 13Year 14Year 15Year 16Year 17Year 18Year 19Year 20 C15 %15 %15 %15 %15 %15 %8 %6 %4 %3 %0 % C19 %19 %19 %19 %19 %19 %11 %9 %7 %4 %0 % C20 %20 %20 %20 %20 %20 %12 %10 %8 %5 %0 % C15VT/l15VT/l15VT/l15VT/l15VT/l15VT/l9VT/l7,5VT/l6VT/l4,5VT/l0VT/l C20VT/l20VT/l20VT/l20VT/l20VT/l20VT/l12VT/l10VT/l8VT/l6VT/l0VT/l D15 %15 %15 %15 %15 %15 %15 %15 %15 %15 %15 % D20 %20 %20 %20 %20 %20 %20 %20 %20 %20 %20 % D25 %25 %25 %25 %25 %25 %25 %25 %25 %25 %25 % D30 %30 %30 %30 %30 %30 %30 %30 %30 %30 %30 % D40 %40 %40 %40 %40 %40 %40 %40 %40 %40 %40 % D55 %55 %55 %55 %55 %55 %55 %55 %55 %55 %55 % D75 %75 %75 %75 %75 %75 %75 %75 %75 %75 %75 % Source of data: Submitted by the Vanuatu competent authorities in the context of the accession request of 10 July 2024 HS 8-Digit CodeHS Sub- HeadingProduct DescriptionIEPA BasketTimeframeBase rate (%) 0101.21.000101.21Pure-bred breeding horsesB(1)155 % 0101.29.000101.29Live horses (excl. pure-bred for breeding)B(1)155 % 0101.30.000101.30Live assesB(1)155 % 0101.90.000101.90Live mules and hinniesB(1)155 % 0102.21.000102.21Pure-bred cattle for breedingB155 % 0102.29.000102.29Live cattle (excl. pure-bred for breeding)B155 % 0102.31.000102.31Pure-bred buffalo for breedingB155 % 0102.39.000102.39Live buffalo (excl. pure-bred for breeding)B155 % 0102.90.000102.90Live bovine animals (excl. cattle and buffalo)B155 % 0103.10.000103.10Pure-bred breeding swineB155 % 0103.91.000103.91Live pure-bred swine, weighing < 50 kg (excl. pure-bred for breeding)B155 % 0103.92.000103.92Live pure-bred swine, weighing >= 50 kg (excl. pure-bred for breeding)B155 % 0104.10.000104.10Live sheepB155 % 0104.20.000104.20Live goatsB155 % 0105.11.000105.11Live fowls of the species Gallus domesticus, weighing <= 185 g (excl. turkeys and guinea fowls)A00 % 0105.12.000105.12Live domestic turkeys, weighing <= 185 gA00 % 0105.13.000105.13Live domestic ducks, weighing <= 185 gA00 % 0105.14.000105.14Live domestic geese, weighing <= 185 gA00 % 0105.15.000105.15Live domestic guinea fowls, weighing <= 185 gA00 % 0105.94.000105.94Live fowls of the species Gallus domesticus, weighing > 185 gB155 % 0105.99.000105.99Live domestic ducks, geese, turkeys and guinea fowls, weighing > 185 gB155 % 0106.11.000106.11Live primatesB155 % 0106.12.000106.12Live whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)B155 % 0106.13.000106.13Live camels and other camelids [Camelidae]B155 % 0106.14.000106.14Live rabbits and haresB155 % 0106.19.000106.19Live mammals (excl. primates, whales, dolphins and porpoises, manatees and dugongs, seals, sea lions and walruses, camels and other camelids, rabbits and hares, horses, asses, mules, hinnies, bovines, pigs, sheep and goats)B155 % 0106.20.000106.20Live reptiles "e.g. snakes, turtles, alligators, caymans, iguanas, gavials and lizards"B155 % 0106.31.000106.31Live birds of preyB155 % 0106.32.000106.32Live psittaciformes "incl. parrots, parrakeets, macaws and cockatoos"B155 % 0106.33.000106.33Live ostriches, and emus [Dromaius novaehollandiae]B155 % 0106.39.000106.39Live birds (excl. birds of prey, psittaciformes, parrots, parrakeets, macaws, cockatoos, ostriches and emus)B155 % 0106.41.000106.41Live beesB155 % 0106.49.000106.49Live insects (excl. bees)B155 % 0106.90.000106.90Live animals (excl. mammals, reptiles, birds, insects, fish, crustaceans, molluscs and other aquatic invertebrates and cultures of micro-organisms, etc.)B155 % 0201.10.000201.10Carcasses or half-carcasses of bovine animals, fresh or chilledDExcluded30 % 0201.20.000201.20Fresh or chilled bovine cuts, with bone in (excl. carcasses and 1/2 carcasses)DExcluded30 % 0201.30.000201.30Fresh or chilled bovine meat, bonelessDExcluded30 % 0202.10.000202.10Frozen bovine carcasses and half-carcassesDExcluded30 % 0202.20.000202.20Frozen bovine cuts, with bone in (excl. carcasses and half-carcasses)DExcluded30 % 0202.30.000202.30Frozen, boneless meat of bovine animalsDExcluded30 % 0203.11.000203.11Fresh or chilled carcasses and half-carcasses of swineDExcluded30 % 0203.12.000203.12Fresh or chilled hams, shoulders and cuts thereof of swine, with bone inDExcluded30 % 0203.19.000203.19Fresh or chilled meat of swine (excl. carcasses and half-carcasses, and hams, shoulders and cuts thereof, with bone in)DExcluded30 % 0203.21.000203.21Frozen carcasses and half-carcasses of swineDExcluded30 % 0203.22.000203.22Frozen hams, shoulders and cuts thereof of swine, with bone inDExcluded30 % 0203.29.000203.29Frozen meat of swine (excl. carcasses and half-carcasses, and hams, shoulders and cuts thereof, with bone in)DExcluded30 % 0204.10.000204.10Fresh or chilled lamb carcasses and half-carcassesDExcluded30 % 0204.21.000204.21Fresh or chilled sheep carcasses and half-carcasses (excl. lambs)DExcluded30 % 0204.22.000204.22Fresh or chilled cuts of sheep, with bone in (excl. carcasses and half-carcasses)DExcluded30 % 0204.23.000204.23Fresh or chilled boneless cuts of sheepDExcluded30 % 0204.30.000204.30Frozen lamb carcasses and half-carcassesDExcluded30 % 0204.41.000204.41Frozen sheep carcasses and half-carcasses (excl. lambs)DExcluded30 % 0204.42.000204.42Frozen cuts of sheep, with bone in (excl. carcasses and half-carcasses)DExcluded30 % 0204.43.000204.43Frozen boneless cuts of sheepDExcluded30 % 0204.50.000204.50Fresh, chilled or frozen meat of goatsDExcluded30 % 0205.00.000205.00Meat of horses, asses, mules or hinnies, fresh, chilled or frozenDExcluded30 % 0206.10.000206.10Fresh or chilled edible offal of bovine animalsDExcluded30 % 0206.21.000206.21Frozen edible bovine tonguesDExcluded30 % 0206.22.000206.22Frozen edible bovine liversDExcluded30 % 0206.29.000206.29Frozen edible bovine offal (excl. tongues and livers)DExcluded30 % 0206.30.000206.30Fresh or chilled edible offal of swineDExcluded30 % 0206.41.000206.41Frozen edible livers of swineDExcluded30 % 0206.49.000206.49Edible offal of swine, frozen (excl. livers)DExcluded30 % 0206.80.000206.80Fresh or chilled edible offal of sheep, goats, horses, asses, mules and hinniesDExcluded30 % 0206.90.000206.90Frozen edible offal of sheep, goats, horses, asses, mules and hinniesDExcluded30 % 0207.11.000207.11Fresh or chilled fowls of the species Gallus domesticus, not cut in piecesDExcluded55 % 0207.12.000207.12Frozen fowls of the species Gallus domesticus, not cut in piecesDExcluded55 % 0207.13.100207.13Fresh or chilled cuts and edible offal of fowls of the species Gallus domesticus; chicken wingsDExcluded55 % 0207.13.900207.13Fresh or chilled cuts and edible offal of fowls of the species Gallus domesticus; othersDExcluded55 % 0207.14.100207.14Frozen cuts and edible offal of fowls of the species Gallus domesticus; chicken wingsDExcluded30 % 0207.14.900207.14Frozen cuts and edible offal of fowls of the species Gallus domesticus; othersDExcluded55 % 0207.24.000207.24Fresh or chilled turkeys of the species domesticus, not cut in piecesC2020 % 0207.25.000207.25Frozen turkeys of the species domesticus, not cut into piecesC2020 % 0207.26.000207.26Fresh or chilled cuts and edible offal of turkeys of the species domesticusC2020 % 0207.27.000207.27Frozen cuts and edible offal of turkeys of the species domesticusC2020 % 0207.41.000207.41Fresh or chilled domestic ducks, not cut in piecesDExcluded20 % 0207.42.000207.42Frozen domestic ducks, not cut in piecesDExcluded20 % 0207.43.000207.43Fatty livers of domestic ducks, fresh or chilledDExcluded20 % 0207.44.000207.44Fresh or chilled cuts and edible offal of domestic ducks (excl. fatty livers)DExcluded20 % 0207.45.000207.45Frozen cuts and edible offal of domestic ducksDExcluded20 % 0207.51.000207.51Fresh or chilled domestic geese, not cut in piecesC2020 % 0207.52.000207.52Frozen domestic geese, not cut in piecesC2020 % 0207.53.000207.53Fatty livers of domestic geese, fresh or chilledC2020 % 0207.54.000207.54Fresh or chilled cuts and edible offal of domestic geese (excl. fatty livers)C2020 % 0207.55.000207.55Frozen cuts and edible offal of domestic geeseC2020 % 0207.60.000207.60Meat and edible offal of domestic guinea fowls, fresh, chilled or frozenC2020 % 0208.10.000208.10Fresh, chilled or frozen meat and edible offal of rabbits or haresDExcluded30 % 0208.30.000208.30Fresh, chilled or frozen meat and edible offal of primatesDExcluded30 % 0208.40.000208.40Fresh, chilled or frozen meat and edible offal of whales, dolphins and porpoises (mammals of the order Cetacea), of manatees and dugongs (mammals of the order Sirenia) and of seals, sea lions and walruses (mammals of the suborder Pinnipedia)DExcluded30 % 0208.50.000208.50Fresh, chilled or frozen meat and edible offal of reptiles "e.g. snakes, turtles, crocodiles"DExcluded30 % 0208.60.000208.60Fresh, chilled or frozen meat and edible offal of camels and other camelids [Camelidae]DExcluded30 % 0208.90.000208.90Fresh, chilled or frozen meat and edible offal of pigeons, game, reindeer and other animals (excl. bovine animals, swine, sheep, goats, horses, asses, mules, hinnies, poultry "fowls of the species Gallus domesticus, ducks, geese, turkeys, guinea fowl", rabbits, hares, primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses "mammals of the suborder Pinnipedia" and reptiles)DExcluded30 % 0209.10.000209.10Pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smokedDExcluded30 % 0209.90.000209.90Poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smokedDExcluded30 % 0210.11.000210.11Hams, shoulders and cuts thereof of swine, salted, in brine, dried or smoked, with bone inDExcluded30 % 0210.12.000210.12Bellies "streaky" and cuts thereof of swine, salted, in brine, dried or smokedDExcluded30 % 0210.19.000210.19Meat of swine, salted, in brine, dried or smoked (excl. hams, shoulders and cuts thereof, with bone in, and bellies and cuts thereof)DExcluded30 % 0210.20.000210.20Meat of bovine animals, salted, in brine, dried or smokedDExcluded30 % 0210.91.000210.91Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of primatesDExcluded30 % 0210.92.000210.92Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat or meat offal, of whales, dolphins and porpoises (mammals of the order Cetacea), manatees and dugongs (mammals of the order Sirenia) and seals, sea lions and walruses (mammals of the suborder Pinnipedia)DExcluded30 % 0210.93.000210.93Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of reptiles "e.g. snakes, turtles, alligators"DExcluded30 % 0210.99.000210.99Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal (excl. meat of bovine animals and swine and meat and edible offal of primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses "mammals of the suborder Pinnipedia" and reptiles)DExcluded30 % 0301.11.000301.11Live ornamental freshwater fishDExcluded15 % 0301.19.000301.19Live ornamental fish (excl. freshwater)DExcluded15 % 0301.91.000301.91Live trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"DExcluded15 % 0301.92.000301.92Live eels "Anguilla spp."DExcluded15 % 0301.93.000301.93Live carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp."DExcluded15 % 0301.94.000301.94Live Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)DExcluded15 % 0301.95.000301.95Live Southern bluefin tunas "Thunnus maccoyii"DExcluded15 % 0301.99.100301.99Live fish (excl. ornamental fish, trout [Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster], eels [Anguilla spp.], carp [Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.], Atlantic and Pacific bluefin tuna [Thunnus thynnus, Thunnus orientalis] and Southern bluefin tuna [Thunnus maccoyii]); live Tilapia fingerlinks [Oreochromis spp.]A00 % 0301.99.200301.99Live fish (excl. ornamental fish, trout [Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster], eels [Anguilla spp.], carp [Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.], Atlantic and Pacific bluefin tuna [Thunnus thynnus, Thunnus orientalis] and Southern bluefin tuna [Thunnus maccoyii]); live Vietnamese catfish fingerlinks [Pangassius spp.]A00 % 0301.99.300301.99Live fish (excl. ornamental fish, trout [Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster], eels [Anguilla spp.], carp [Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.], Atlantic and Pacific bluefin tuna [Thunnus thynnus, Thunnus orientalis] and Southern bluefin tuna [Thunnus maccoyii]); other live juvenile fingerlinksA00 % 0301.99.900301.99Live fish (excl. ornamental fish, trout [Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster], eels [Anguilla spp.], carp [Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.], Atlantic and Pacific bluefin tuna [Thunnus thynnus, Thunnus orientalis] and Southern bluefin tuna [Thunnus maccoyii]); otherDExcluded15 % 0302.11.000302.11Fresh or chilled trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"DExcluded15 % 0302.13.000302.13Fresh or chilled Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus"DExcluded15 % 0302.14.000302.14Fresh or chilled Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"DExcluded15 % 0302.19.000302.19Fresh or chilled salmonidae (excl. trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho")DExcluded15 % 0302.21.000302.21Fresh or chilled lesser or Greenland halibut "Reinhardtius hippoglossoides, Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepis"DExcluded15 % 0302.22.000302.22Fresh or chilled plaice "Pleuronectes platessa"DExcluded15 % 0302.23.000302.23Fresh or chilled sole "Solea spp."DExcluded15 % 0302.24.000302.24Fresh or chilled turbot "Psetta maxima"DExcluded15 % 0302.29.000302.29Fresh or chilled flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Catharidae" (excl. halibut "Reinhardtius hippoglossoides, Hippoglossus hippoglossus and Hippoglossus stenolepis", plaice "Pleuronectes platessa", sole "Solea spp." and turbot "Psetta maxima")DExcluded15 % 0302.31.000302.31Fresh or chilled albacore or longfinned tunas "Thunnus alalunga"DExcluded15 % 0302.32.000302.32Fresh or chilled yellowfin tunas "Thunnus albacares"DExcluded15 % 0302.33.000302.33Fresh or chilled skipjack or stripe-bellied bonitoDExcluded15 % 0302.34.000302.34Fresh or chilled bigeye tunas "Thunnus obesus"DExcluded15 % 0302.35.000302.35Fresh or chilled Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)DExcluded15 % 0302.36.000302.36Fresh or chilled Southern bluefin tunas "Thunnus maccoyii"DExcluded15 % 0302.39.000302.39Fresh or chilled tunas of the genus "Thunnus" (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii)DExcluded15 % 0302.41.000302.41Fresh or chilled herring "Clupea harengus, Clupea pallasii"DExcluded15 % 0302.42.000302.42Fresh or chilled anchovies "Engraulis spp."DExcluded15 % 0302.43.000302.43Fresh or chilled sardines "Sardina pilchardus, Sardinops spp.", Sardinella "Sardinella spp.", brisling or sprats "Sprattus Sprattus"DExcluded15 % 0302.44.000302.44Fresh or chilled mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus"DExcluded15 % 0302.45.000302.45Fresh or chilled jack and horse mackerel "Trachurus spp."DExcluded15 % 0302.46.000302.46Fresh or chilled cobia "Rachycentron canadum"DExcluded15 % 0302.47.000302.47Fresh or chilled swordfish "Xiphias gladius"DExcluded15 % 0302.49.000302.49Fresh or chilled Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jacks, crevalles "Caranx spp.", silver pomfrets "Pampus spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "mallotus villosus", Kawakawa "Euthynnus affinis", bonitos "Sarda spp.", marlins, sailfishes and spearfish "Istiophoridae"DExcluded15 % 0302.51.000302.51Fresh or chilled cod "Gadus morhua, Gadus ogac, Gadus macrocephalus"DExcluded15 % 0302.52.000302.52Fresh or chilled haddock "Melanogrammus aeglefinus"DExcluded15 % 0302.53.000302.53Fresh or chilled coalfish "Pollachius virens"DExcluded15 % 0302.54.000302.54Fresh or chilled hake "Merluccius spp., Urophycis spp."DExcluded15 % 0302.55.000302.55Fresh or chilled Alaska pollack "Theragra chalcogramma"DExcluded15 % 0302.56.000302.56Fresh or chilled blue whiting "Micromesistius poutassou, Micromesistius australis"DExcluded15 % 0302.59.000302.59Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whitings)DExcluded15 % 0302.71.000302.71Fresh or chilled tilapia "Oreochromis spp."DExcluded15 % 0302.72.000302.72Fresh or chilled catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."DExcluded15 % 0302.73.000302.73Fresh or chilled carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp."DExcluded15 % 0302.74.000302.74Fresh or chilled eels "Anguilla spp."DExcluded15 % 0302.79.000302.79Fresh or chilled, Nile perch "Lates niloticus" and snakeheads "Channa spp."DExcluded15 % 0302.81.000302.81Fresh or chilled dogfish and other sharksDExcluded15 % 0302.82.000302.82Fresh or chilled, rays and skates "Rajidae"DExcluded15 % 0302.83.000302.83Fresh or chilled toothfish "Dissostichus spp."DExcluded15 % 0302.84.000302.84Fresh or chilled sea bass "Dicentrarchus spp."DExcluded15 % 0302.85.000302.85Fresh or chilled sea bream "Sparidae"DExcluded15 % 0302.89.000302.89Fresh or chilled fish, n.e.s.DExcluded15 % 0302.91.000302.91Fresh or chilled fish livers, roes and miltDExcluded15 % 0302.92.000302.92Fresh or chilled shark finsDExcluded15 % 0302.99.000302.99Fresh or chilled fish fins, heads, tails, maws and other edible fish offal (excl. livers, roes, milt and shark fins)DExcluded15 % 0303.11.000303.11Frozen sockeye salmon [red salmon] "Oncorhynchus nerka"DExcluded15 % 0303.12.000303.12Frozen Pacific salmon (excl. sockeye salmon "red salmon")DExcluded15 % 0303.13.000303.13Frozen, Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"DExcluded15 % 0303.14.000303.14Frozen trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"DExcluded15 % 0303.19.000303.19Frozen salmonidae (excl. trout and Pacific, Atlantic and Danube salmon)DExcluded15 % 0303.23.000303.23Frozen tilapia "Oreochromis spp."DExcluded15 % 0303.24.000303.24Frozen catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."DExcluded15 % 0303.25.000303.25Frozen carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp."DExcluded15 % 0303.26.000303.26Frozen eels "Anguilla spp."DExcluded15 % 0303.29.000303.29Frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.)DExcluded15 % 0303.31.000303.31Frozen lesser or Greenland halibut "Reinhardtius hippoglossoides", Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepis"DExcluded15 % 0303.32.000303.32Frozen plaice "Pleuronectes platessa"DExcluded15 % 0303.33.000303.33Frozen sole "Solea spp."DExcluded15 % 0303.34.000303.34Frozen turbot "Psetta maxima"DExcluded15 % 0303.39.000303.39Frozen flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" (excl. halibut, plaice, sole and turbot)DExcluded15 % 0303.41.000303.41Frozen albacore or longfinned tunas "Thunnus alalunga"DExcluded15 % 0303.42.000303.42Frozen yellowfin tunas "Thunnus albacares"DExcluded15 % 0303.43.000303.43Frozen skipjack or stripe-bellied bonito "Euthynnus - Katsuwonus- pelamis"DExcluded15 % 0303.44.000303.44Frozen bigeye tunas "Thunnus obesus"DExcluded15 % 0303.45.000303.45Frozen Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)DExcluded15 % 0303.46.000303.46Frozen Southern bluefin tunas "Thunnus maccoyii"DExcluded15 % 0303.49.000303.49Frozen tunas of the genus "Thunnus" (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii)DExcluded15 % 0303.51.000303.51Frozen herrings "Clupea harengus, Clupea pallasii"DExcluded15 % 0303.53.000303.53Frozen sardines "Sardina pilchardus, Sardinops spp.", Sardinella "Sardinella spp.", brisling or sprats "Sprattus Sprattus"DExcluded15 % 0303.54.000303.54Frozen mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus"DExcluded15 % 0303.55.000303.55Frozen jack and horse mackerel "Trachurus spp."DExcluded15 % 0303.56.000303.56Frozen cobia "Rachycentron canadum"DExcluded15 % 0303.57.000303.57Frozen swordfish "Xiphias gladius"DExcluded15 % 0303.59.000303.59Frozen anchovies "Engraulis spp.", Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jacks, crevalles "Caranx spp.", silver pomfrets "Pampus spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "mallotus villosus", Kawakawa "Euthynnus affinis", bonitos "Sarda spp.", marlins, sailfishes and spearfish "Istiophoridae"DExcluded15 % 0303.63.000303.63Frozen cod "Gadus morhua, Gadus ogac, Gadus macrocephalus"DExcluded15 % 0303.64.000303.64Frozen haddock "Melanogrammus aeglefinus"DExcluded15 % 0303.65.000303.65Frozen coalfish "Pollachius virens"DExcluded15 % 0303.66.000303.66Frozen hake "Merluccius spp., Urophycis spp."DExcluded15 % 0303.67.000303.67Frozen Alaska pollack "Theragra chalcogramma"DExcluded15 % 0303.68.000303.68Frozen blue whiting "Micromesistius poutassou, Micromesistius australis"DExcluded15 % 0303.69.000303.69Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whiting)DExcluded15 % 0303.81.000303.81Frozen dogfish and other sharksDExcluded15 % 0303.82.000303.82Frozen rays and skates "Rajidae"DExcluded15 % 0303.83.000303.83Frozen toothfish "Dissostichus spp."DExcluded15 % 0303.84.000303.84Frozen sea bass "Dicentrarchus spp."DExcluded15 % 0303.89.000303.89Frozen fish, n.e.s.DExcluded15 % 0303.91.000303.91Frozen fish livers, roes and miltDExcluded15 % 0303.92.000303.92Frozen shark finsDExcluded15 % 0303.99.000303.99Frozen fish fins, heads, tails, maws and other edible fish offal (excl. livers, roes, milt and shark fins)DExcluded15 % 0304.31.000304.31Fresh or chilled fillets of tilapia "Oreochromis spp."DExcluded15 % 0304.32.000304.32Fresh or chilled fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."DExcluded15 % 0304.33.000304.33Fresh or chilled fillets of Nile perch "Lates niloticus"DExcluded15 % 0304.39.000304.39Fresh or chilled fillets of carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp." and snakeheads "Channa spp."DExcluded15 % 0304.41.000304.41Fresh or chilled fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"DExcluded15 % 0304.42.000304.42Fresh or chilled fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"DExcluded15 % 0304.43.000304.43Fresh or chilled fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae"DExcluded15 % 0304.44.000304.44Fresh or chilled fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and MuraenolepididaeDExcluded15 % 0304.45.000304.45Fresh or chilled fillets of swordfish "Xiphias gladius"DExcluded15 % 0304.46.000304.46Fresh or chilled fillets of toothfish "Dissostichus spp."DExcluded15 % 0304.47.000304.47Fresh or chilled fillets of dogfish and other sharksDExcluded15 % 0304.48.000304.48Fresh or chilled fillets of rays and skates "Rajidae"DExcluded15 % 0304.49.000304.49Fresh or chilled fillets of fish, n.e.s.DExcluded15 % 0304.51.000304.51Fresh or chilled meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." (excl. fillets)DExcluded15 % 0304.52.000304.52Fresh or chilled meat, whether or not minced, of salmonidae (excl. fillets)DExcluded15 % 0304.53.000304.53Fresh or chilled meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets)DExcluded15 % 0304.54.000304.54Fresh or chilled meat, whether or not minced, of swordfish "Xiphias gladius" (excl. fillets)DExcluded15 % 0304.55.000304.55Fresh or chilled meat, whether or not minced, of toothfish "Dissostichus spp." (excl. fillets)DExcluded15 % 0304.56.000304.56Fresh or chilled meat, whether or not minced, of dogfish and other sharks (excl. fillets)DExcluded15 % 0304.57.000304.57Fresh or chilled meat, whether or not minced, of rays and skates "Rajidae" (excl. fillets)DExcluded15 % 0304.59.000304.59Fresh or chilled fish meat, whether or not minced (excl. all fillets, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish, rays, skates, dogfish and other sharks, and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae)DExcluded15 % 0304.61.000304.61Frozen fillets of tilapia "Oreochromis spp."DExcluded15 % 0304.62.000304.62Frozen fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."DExcluded15 % 0304.63.000304.63Frozen fillets of Nile perch "Lates niloticus"DExcluded15 % 0304.69.000304.69Frozen fillets of carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp." and snakeheads "Channa spp."DExcluded15 % 0304.71.000304.71Frozen fillets of cod "Gadus morhua, Gadus ogac, Gadus macrocephalus"DExcluded15 % 0304.72.000304.72Frozen fillets of haddock "Melanogrammus aeglefinus"DExcluded15 % 0304.73.000304.73Frozen fillets of coalfish "Pollachius virens"DExcluded15 % 0304.74.000304.74Frozen fillets of hake "Merluccius spp., Urophycis spp."DExcluded15 % 0304.75.000304.75Frozen fillets of Alaska pollack "Theragra chalcogramma"DExcluded15 % 0304.79.000304.79Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake and Alaska pollack)DExcluded15 % 0304.81.000304.81Frozen fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"DExcluded15 % 0304.82.000304.82Frozen fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"DExcluded15 % 0304.83.000304.83Frozen fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae"DExcluded15 % 0304.84.000304.84Frozen fillets of swordfish "Xiphias gladius"DExcluded15 % 0304.85.000304.85Frozen fillets of toothfish "Dissostichus spp."DExcluded15 % 0304.86.000304.86Frozen fillets of herring "Clupea harengus, Clupea pallasii"DExcluded15 % 0304.87.000304.87Frozen fillets of tuna "of the genus Thunnus", skipjack or stripe-bellied bonito "Euthynnus [Katsuwonus] pelamis"DExcluded15 % 0304.88.000304.88Frozen fillets of dogfish, other sharks, rays and skates "Rajidae"DExcluded15 % 0304.89.000304.89Frozen fish fillets, n.e.s.DExcluded15 % 0304.91.000304.91Frozen meat, whether or not minced, of swordfish "Xiphias gladius" (excl. fillets)DExcluded15 % 0304.92.000304.92Frozen meat, whether or not minced, of toothfish "Dissostichus spp." (excl. fillets)DExcluded15 % 0304.93.000304.93Frozen meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." (excl. fillets)DExcluded15 % 0304.94.000304.94Frozen meat, whether or not minced, of Alaska pollack "Theragra chalcogramma" (excl. fillets)DExcluded15 % 0304.95.000304.95Frozen meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets and Alaska pollack "Theragra chalcogramma")DExcluded15 % 0304.96.000304.96Frozen meat, whether or not minced, of dogfish and other sharksDExcluded15 % 0304.97.000304.97Frozen meat, whether or not minced, of rays and skates "Rajidae"DExcluded15 % 0304.99.000304.99Frozen fish meat n.e.s. (excl. fillets)DExcluded15 % 0305.10.000305.10Flours, meals and pellets of fish, fit for human consumptionDExcluded15 % 0305.20.000305.20Fish livers, roes and milt, dried, smoked, salted or in brineDExcluded15 % 0305.31.000305.31Fillets, dried, salted or in brine, but not smoked, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp."DExcluded15 % 0305.32.000305.32Fillets, dried, salted or in brine, but not smoked, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and MuraenolepididaeDExcluded15 % 0305.39.000305.39Fish fillets, dried, salted or in brine, but not smoked (excl. tilapia, catfish, carp, eels, Nile perch, snakeheads and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae)DExcluded15 % 0305.41.000305.41Smoked Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho", incl. fillets (excl. offal)DExcluded15 % 0305.42.000305.42Smoked herring "Clupea harengus, Clupea pallasii", incl. fillets (excl. offal)DExcluded15 % 0305.43.000305.43Smoked trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", incl. fillets (excl. offal)DExcluded15 % 0305.44.000305.44Smoked tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", incl. fillets (excl. offal)DExcluded15 % 0305.49.000305.49Smoked fish, incl. fillets (excl. offal, Pacific salmon, Atlantic salmon, Danube salmon, herring, trout, tilapia, catfish, carp, eels, Nile perch and snakeheads)DExcluded15 % 0305.51.000305.51Dried cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", even salted, not smoked (excl. fillets and offal)DExcluded15 % 0305.52.000305.52Dried tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", even salted but not smoked (excl. fillets and offal)DExcluded15 % 0305.53.000305.53Dried fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, even salted but not smoked (excl. fillets, offal and cod "Gadus morhua, Gadus ogac, Gadus macrocephalus")DExcluded15 % 0305.54.000305.54Dried herrings "Clupea harengus, Clupea pallasii", anchovies "Engraulis spp.", sardines "Sardina pilchardus, Sardinops spp.", Sardinella "Sardinella spp.", brisling or sprats "Sprattus Sprattus", mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus", Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jack and horse mackerel "Trachurus spp.", jacks, crevalles "Caranx spp.", cobia "Rachycentron canadum", silver pomfrets "Pampus spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "mallotus villosus", swordfish "Xiphias gladius", Kawakawa "Euthynnus affinis", bonitos "Sarda spp.", marlins, sailfishes and spearfish "Istiophoridae", even salted but not smoked (excl. fillets and offal)DExcluded15 % 0305.59.000305.59Fish, dried, even salted but not smoked, n.e.s. (excl. fillets and offal)DExcluded15 % 0305.61.000305.61Herring (Clupea harengus, Clupea pallasii), only salted or in brine (excl. fillets and offal)DExcluded15 % 0305.62.000305.62Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", salted or in brine only (excl. fillets and offal)DExcluded15 % 0305.63.000305.63Anchovies "Engraulis spp.", salted or in brine only (excl. fillets and offal)DExcluded15 % 0305.64.000305.64Tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", salted or in brine only (excl. fillets and offal)DExcluded15 % 0305.69.000305.69Fish, salted or in brine only (excl. fillets, offal, herring, cod, anchovies, tilapia, catfish, carp, eels, Nile perch and snakeheads)DExcluded15 % 0305.71.000305.71Shark fins, smoked, dried, salted or in brineDExcluded15 % 0305.72.000305.72Fish heads, tails and maws, smoked, dried, salted or in brineDExcluded15 % 0305.79.000305.79Fish fins and other edible fish offal, smoked, dried, salted or in brine (excl. heads, tails, maws and shark fins)DExcluded15 % 0306.11.000306.11Frozen rock lobster and other sea crawfish "Palinurus spp.", "Panulirus spp." and "Jasus spp.", even smoked, whether in shell or not, incl. rock lobster and other sea crawfish in shell, cooked by steaming or by boiling in waterDExcluded15 % 0306.12.000306.12Frozen lobsters "Homarus spp.", even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in waterDExcluded15 % 0306.14.000306.14Frozen crabs, even smoked, whether in shell or not, incl. crabs in shell, cooked by steaming or by boiling in waterDExcluded15 % 0306.15.000306.15Frozen Norway lobsters "Nephrops norvegicus", even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in waterDExcluded30 % 0306.16.000306.16Frozen cold-water shrimps and prawns "Pandalus spp., Crangon crangon", even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in waterDExcluded30 % 0306.17.000306.17Frozen shrimps and prawns, even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. cold-water shrimps and prawns)DExcluded30 % 0306.19.000306.19Frozen crustaceans, even smoked, fit for human consumption, whether in shell or not, incl. crustaceans in shell, cooked beforehand by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); frozen flours, meals, and pellets of crustaceans, even smoked, fit for human consumptionDExcluded15 % 0306.31.000306.31Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", whether in shell or not, live, fresh or chilledDExcluded15 % 0306.91.000306.91Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", whether in shell or not, dried, salted, smoked or in brine, incl. in shell, cooked by steaming or by boiling in waterDExcluded15 % 0306.32.000306.32Lobsters "Homarus spp.", whether in shell or not, live, fresh or chilledDExcluded15 % 0306.92.000306.92Lobsters "Homarus spp.", whether in shell or not, dried, salted, smoked or in brine, incl. lobsters in shell, cooked by steaming or by boiling in waterDExcluded15 % 0306.33.000306.33Crabs, whether in shell or not, live, fresh or chilledDExcluded15 % 0306.93.000306.93Crabs, whether in shell or not, dried, salted, smoked or in brine, incl. crabs in shell, cooked by steaming or by boiling in waterDExcluded15 % 0306.34.000306.34Norway lobsters "Nephrops norvegicus", whether in shell or not, live, fresh or chilledDExcluded30 % 0306.94.000306.94Norway lobsters "Nephrops norvegicus", whether in shell or not, dried, salted, smoked or in brine, incl. lobsters in shell, cooked by steaming or by boiling in waterDExcluded30 % 0306.35.100306.35Cold-water shrimps and prawns "Pandalus spp., Crangon crangon", whether in shell or not, live, fresh or chilled; live juvenile peneid and post larvaeA00 % 0306.35.900306.35Cold-water shrimps and prawns "Pandalus spp., Crangon crangon", whether in shell or not, live, fresh or chilled; otherDExcluded30 % 0306.95.000306.95Shrimps and prawns, whether in shell or not, dried, salted, smoked or in brine, incl. ones in shell, cooked by steaming or by boiling in waterDExcluded15 % 0306.36.100306.36Shrimps and prawns, whether in shell or not, live, fresh or chilled (excl. cold-water shrimps and prawns "Pandalus spp., Crangon crangon"); live juvenile peneid and post larvaeA00 % 0306.36.900306.36Shrimps and prawns, whether in shell or not, live, fresh or chilled (excl. cold-water shrimps and prawns "Pandalus spp., Crangon crangon"); otherDExcluded30 % 0306.39.000306.39Crustaceans, fit for human consumption, whether in shell or not, live, fresh or chilled (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, fit for human consumption, fresh or chilledDExcluded15 % 0306.99.000306.99Crustaceans, fit for human consumption, whether in shell or not, dried, salted, smoked or in brine, incl. crustaceans in shell, cooked by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, dried, salted, smoked or in brine, fit for human consumptionDExcluded15 % 0307.11.000307.11Oysters, even in shell, live, fresh or chilledDExcluded15 % 0307.12.000307.12Oysters, even in shell, frozenDExcluded15 % 0307.19.000307.19Oysters, even in shell, smoked, dried, salted or in brineDExcluded15 % 0307.21.000307.21Live, fresh or chilled, scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, even in shellDExcluded15 % 0307.22.000307.22Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, frozen, even in shellDExcluded15 % 0307.29.000307.29Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, smoked, dried, salted or in brine, even in shellDExcluded15 % 0307.31.000307.31Live, fresh or chilled, not smoked, mussels "Mytilus spp., Perna spp.", with or without shellDExcluded15 % 0307.32.000307.32Mussels "Mytilus spp., Perna spp.", frozen, even in shellDExcluded15 % 0307.39.000307.39Mussels "Mytilus spp., Perna spp.", smoked, dried, salted or in brine, even in shellDExcluded15 % 0307.42.000307.42Cuttle fish and squid, live, fresh or chilled, with or without shellDExcluded15 % 0307.43.000307.43Cuttle fish and squid, frozen, with or without shellDExcluded15 % 0307.49.000307.49Cuttle fish and squid, smoked, dried, salted or in brine, with or without shellDExcluded15 % 0307.51.000307.51Octopus "Octopus spp.", live, fresh or chilledDExcluded15 % 0307.52.000307.52Octopus "Octopus spp.", frozenDExcluded15 % 0307.59.000307.59Octopus "Octopus spp.", smoked, dried, salted or in brineDExcluded15 % 0307.60.000307.60Snails, live, fresh, chilled, frozen, salted, dried or in brine, even smoked, with or without shell (excl. sea snails)DExcluded15 % 0307.71.000307.71Live, fresh or chilled, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae"DExcluded15 % 0307.72.000307.72Frozen, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae"DExcluded15 % 0307.79.000307.79Smoked, dried, salted or in brine, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae"DExcluded15 % 0307.81.000307.81Live, fresh or chilled, even in shell, abalone "Haliotis spp."DExcluded15 % 0307.82.000307.82Live, fresh or chilled, even in shell, stromboid conchs "Strombus spp."DExcluded15 % 0307.83.000307.83Frozen, even in shell, abalone "Haliotis spp."DExcluded15 % 0307.84.000307.84Frozen, even in shell, stromboid conchs "Strombus spp."DExcluded15 % 0307.87.000307.87Smoked, dried, salted or in brine, even in shell, abalone "Haliotis spp."DExcluded15 % 0307.88.000307.88Smoked, dried, salted or in brine, even in shell, stromboid conchs "Strombus spp."DExcluded15 % 0307.91.000307.91Live, fresh or chilled molluscs, even in shell (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish and squid, octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells, abalone and stromboid conchs); fresh or chilled flours, meals and pellets of molluscs, fit for human consumptionDExcluded15 % 0307.92.000307.92Molluscs, even in shell, frozen (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish and squid, octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells, abalone and stromboid conchs); flours, meals and pellets of molluscs, frozen, fit for human consumptionDExcluded15 % 0307.99.000307.99Molluscs, even in shell, smoked, dried, salted or in brine (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish and squid, octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells, abalone and stromboid conchs); flours, meals and pellets of molluscs, smoked, dried, salted or in brine, fit for human consumptionDExcluded15 % 0308.11.000308.11Live, fresh or chilled, sea cucumbers "Stichopus japonicus, Holothuroidea"DExcluded15 % 0308.12.000308.12Frozen sea cucumbers "Stichopus japonicus, holothuroidea"DExcluded15 % 0308.19.000308.19Smoked, dried, salted or in brine, sea cucumbers "Stichopus japonicus, holothuroidea"DExcluded15 % 0308.21.000308.21Live, fresh or chilled, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus"DExcluded15 % 0308.22.000308.22Frozen sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus"DExcluded15 % 0308.29.000308.29Smoked, dried, salted or in brine, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus"DExcluded15 % 0308.30.000308.30Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, jellyfish "Rhopilema spp."DExcluded15 % 0308.90.000308.90Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, aquatic invertebrates (excl. crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish); all flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumptionDExcluded15 % 0401.10.000401.10Milk and cream of a fat content by weight of <= 1 %, not concentrated nor containing added sugar or other sweetening matterC2015 % 0401.20.000401.20Milk and cream of a fat content by weight of > 1 % but <= 6 %, not concentrated nor containing added sugar or other sweetening matterC2015 % 0401.40.000401.40Milk and cream of a fat content by weight of > 6 % but <= 10 %, not concentrated nor containing added sugar or other sweetening matterC2015 % 0401.50.000401.50Milk and cream of a fat content by weight of > 10 %, not