Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

Heading 0304 covers fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. This includes fillets from all fish species, boneless fish meat, fish flakes, fish mince (surimi) and other forms of prepared fish meat that have not been further processed. Import of fish fillets into the EU requires a health certificate and catch certificate. Duty rates range from 0% to 18% depending on the species and state (fresh/frozen). Fillets must meet standards for parasites, histamine, heavy metals and dioxins. Inspection at a BCP is required. Heading 0304 is part of Chapter 3 (live animals and animal products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 0304 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 0304 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

This includes fillets from all fish species, boneless fish meat, fish flakes, fish mince (surimi) and other forms of prepared fish meat that have not been further processed. Import of fish fillets into the EU requires a health certificate and catch certificate. Duty rates range from 0% to 18% depending on the species and state (fresh/frozen). Inspection at a BCP is required. Fish fillets must undergo parasite checks (Anisakis) - freezing at -20°C for 24h is an effective elimination method. A catch certificate is required - check whether it also applies to fillets processed at sea. For certain species, autonomous tariff suspensions reducing the rate to 0% are available. Labelling must include the fish species (commercial and scientific name), production method and catch area. When importing goods under heading 0304 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 0304 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 0304 covers fish fillets and other fish meat (whether or not minced) — fresh, chilled or frozen. This is the key heading for fish processing. Subheadings divide into fresh/chilled fillets, frozen fillets and other fish meat. Common mistake: whole fish (even headless) goes to 0302/0303, not here. Breaded or battered fillets belong to heading 1604. Surimi (fish paste) also goes to 1604. Key factor: the degree of fish butchering.