0304870010
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES›Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen›Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)›Filety z tuńczyka (z rodzaju Thunnus), bonito latającego (paskowanego bonito) (Katsuwonus pelamis), zamrożone
Atlantic bluefin tuna (Thunnus thynnus)
Standard EU duty
18%
VAT
5%
Additional duties / sanctions
0 rules
Docs required
38 docs
C041C047C092C644Y9297P01+32
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 18% | — | R1006/11 |
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 5.4%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%GB 0%GE 0%GH 0%GSP 14.5%GSP+ 0%IL 0%IS 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
Restriction on entry into free circulationERGA OMNESR2833/23
Restriction on entry into free circulation
ERGA OMNESR2833/23
Documents / references
C041C047C092
Conditions
- B001Presentation of a certificate/licence/document: C047— Import allowed
- B002Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed
- C001Presentation of a certificate/licence/document: C041— Import allowed
- C002Presentation of a certificate/licence/document: C092— Import allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed
Notes
- CD378Each lot of bluefin tuna imported into, or exported or re-exported from the territory of the Union shall be accompanied by a BCD and, as applicable, an ICCAT transfer declaration or a validated bluefin tuna re-export certificate (‘BFTRC’).In the absence of such documents, import, export or re-export is prohibited.
Import control of organic productsERGA OMNES (excl. CH, IS, LI, NO)R2306/21
Import control of organic products
ERGA OMNES (excl. CH, IS, LI, NO)R2306/21
Documents / references
C644Y929
Conditions
- B001Presentation of a certificate/licence/document: C644— Import/export allowed after control
- B002Presentation of a certificate/licence/document: Y929— Import/export allowed after control
- B003Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared.These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.
Marketing quality controlERGA OMNES (excl. IS, NO, CH, LI)P0044/01
Marketing quality control
ERGA OMNES (excl. IS, NO, CH, LI)P0044/01
Documents / references
7P017P55
Conditions
- B001Presentation of a certificate/licence/document: 7P01— Entry into free circulation allowed
- B002Presentation of a certificate/licence/document: 7P55— Entry into free circulation allowed
- B003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
Notes
- SK006The goods can be entered for release for free circulation or inward processing under the drawback system if a marketing quality certificate is presented in accordance with the Act on marketing quality of agriculture and foodstuff products of 21 December 2000 (Journal of Laws 2001, No 5, item 44, with later amendments).
- SK008Minimal quantity subject to control - 0,5 tons
Veterinary controlALLTC (excl. AD, CH, FO, SM, IS, LI, NO, GL)R0632/21
Veterinary control
ALLTC (excl. AD, CH, FO, SM, IS, LI, NO, GL)R0632/21
Documents / references
C084N853Y058Y170Y171Y172Y173Y174Y175Y176Y177
Conditions
- B001Presentation of a certificate/licence/document: N853— Import/export allowed after control
- B002Presentation of a certificate/licence/document: Y058— Import/export allowed after control
- B070Presentation of a certificate/licence/document: Y170— Import/export allowed after control
- B071Presentation of a certificate/licence/document: Y171— Import/export allowed after control
- B072Presentation of a certificate/licence/document: Y172— Import/export allowed after control
- B073Presentation of a certificate/licence/document: Y173— Import/export allowed after control
- B074Presentation of a certificate/licence/document: Y174— Import/export allowed after control
- B075Presentation of a certificate/licence/document: Y175— Import/export allowed after control
- B076Presentation of a certificate/licence/document: Y176— Import/export allowed after control
- B077Presentation of a certificate/licence/document: Y177— Import/export allowed after control
- B088Presentation of a certificate/licence/document: C084— Import/export allowed after control
- B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
- E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: N853— Import/export allowed after control
- E002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 20 kg— Import/export allowed after control
- E070The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y170— Import/export allowed after control
- E071The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y171— Import/export allowed after control
- E072The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y172— Import/export allowed after control
- E073The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y173— Import/export allowed after control
- E074The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y174— Import/export allowed after control
- E075The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y175— Import/export allowed after control
- E076The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y176— Import/export allowed after control
- E077The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y177— Import/export allowed after control
- E088The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C084— Import/export allowed after control
- E090The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).
- CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.
- CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.
Restriction on exportALLTCR2833/23
Restriction on export
ALLTCR2833/23
Documents / references
C041C047C092Y898
Conditions
- B001Presentation of a certificate/licence/document: C047— Export allowed
- B020Presentation of a certificate/licence/document: Y898— Export allowed
- B030Presentation of a certificate/licence/document: the condition is not fulfilled— Export is not allowed
- C001Presentation of a certificate/licence/document: C041— Export allowed
- C020Presentation of a certificate/licence/document: C092— Export allowed
- C030Presentation of a certificate/licence/document: Y898— Export allowed
- C040Presentation of a certificate/licence/document: the condition is not fulfilled— Export is not allowed
Notes
- CD378Each lot of bluefin tuna imported into, or exported or re-exported from the territory of the Union shall be accompanied by a BCD and, as applicable, an ICCAT transfer declaration or a validated bluefin tuna re-export certificate (‘BFTRC’).In the absence of such documents, import, export or re-export is prohibited.
Export control - FishALLTCR1984/03
Export control - Fish
ALLTCR1984/03
Documents / references
C040C043Y909
Conditions
- Y001Other conditions: C040— Export allowed
- Y004Other conditions: C043— Export allowed
- Y005Other conditions: Y909— Export allowed
- Y006Other conditions: the condition is not fulfilled— Export is not allowed
Notes
- CD386Any quantity of bigeye tuna or swordfish from the areas covered by the ICCAT or the IOTC (Articles 5(1) and 6(1) of Regulation (EC) No 1984/2003) or the IATTC (Article 23 of Regulation (EU) 2021/56) caught by a Union vessel or producer and then exported to a third country must be accompanied by a statistical document for export. Similarly, any quantity of bigeye tuna or swordfish re-exported from the Union to a third country must be accompanied by a re-export certificate (Article 6(1) of Regulation (EC) No 1984/2003). The export or re-export of bigeye tuna or swordfish is prohibited where the catch concerned is not accompanied by the relevant statistical export document or re-export certificate (Articles 5(5) and 6(6) of Regulation (EC) No 1984/2003).
Veterinary controlEUR0632/21
Veterinary control
EUR0632/21
Documents / references
C084N853Y058Y072Y073Y074Y075Y076Y077Y078Y079Y151
Conditions
- B001Presentation of a certificate/licence/document: N853— Import/export allowed after control
- B002Presentation of a certificate/licence/document: Y058— Import/export allowed after control
- B003Presentation of a certificate/licence/document: Y072— Import/export allowed after control
- B004Presentation of a certificate/licence/document: Y073— Import/export allowed after control
- B005Presentation of a certificate/licence/document: Y074— Import/export allowed after control
- B006Presentation of a certificate/licence/document: Y075— Import/export allowed after control
- B007Presentation of a certificate/licence/document: Y076— Import/export allowed after control
- B008Presentation of a certificate/licence/document: Y077— Import/export allowed after control
- B009Presentation of a certificate/licence/document: Y078— Import/export allowed after control
- B010Presentation of a certificate/licence/document: Y079— Import/export allowed after control
- B015Presentation of a certificate/licence/document: Y151— Import/export allowed after control
- B088Presentation of a certificate/licence/document: C084— Import/export allowed after control
- B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
- E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: N853— Import/export allowed after control
- E002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 20 kg— Import/export allowed after control
- E003The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y072— Import/export allowed after control
- E004The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y073— Import/export allowed after control
- E005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y074— Import/export allowed after control
- E006The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y075— Import/export allowed after control
- E007The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y076— Import/export allowed after control
- E008The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y077— Import/export allowed after control
- E009The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y078— Import/export allowed after control
- E010The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y079— Import/export allowed after control
- E015The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y151— Import/export allowed after control
- E088The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C084— Import/export allowed after control
- E090The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).
- CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.
- CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.
- CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.
Control on illegal, unreported and unregulated fishingIUU non coop ctriesR1005/08
Control on illegal, unreported and unregulated fishing
IUU non coop ctriesR1005/08
Documents / references
Y927
Conditions
- B001Presentation of a certificate/licence/document: Y927— Import/export allowed after control
- B002Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD669Republic of Trinidad and Tobago, Cameroon, The Kingdom of Cambodia, Saint Vincent and the Grenadines and the Union of the Comoros are considered by the European Commission as non-cooperating third countries in fighting illegal, unreported and unregulated fishing.In accordance with Article 38 (1) and (5) of the Council Regulation (EC) No 1005/2008 (OJ L 286), the importation of fishery products caught by fishing vessels flying the flag of non-cooperating countries as well as the exportation to such countries is prohibited. The detailed list of fishery products excluded from this prohibition is provided by Commission Implementing Regulation (EU) 2022/1479.
Import prohibitionKPR1548/17
Import prohibition
KPR1548/17
Notes
- TM757Goods from the Annex XIa of Regulation (EU) 2017/1509 (Seafood)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
——
5%Excise duty
X019Products having an actual alcoholic strength by volume exceeding 1,2% volume
8391 PLN / LPXX091Products of an actual alcoholic strength not exceeding 1,2% vol
wyroby nieobjęte akcyzą5
Binding Tariff Information
BTI classification examples
DEgold006/25-1
Frozen raw yellowfin tuna fillets
mięso ryby (tuńczyk żółtopłetwy)GRI 1GRI 5bGRI 6
DEgold399/24-1
Frozen raw Pacific salmon fillets
mięso ryby (łosoś pacyficzny)GRI 1GRI 5bGRI 6
DEgold335/25-1
Frozen raw Wahoo fish fillets without skin
mięso ryby Wahoo (Acanthocybium solandri)GRI 1GRI 5bGRI 6
ESgold25SOL160
Ultra-frozen Cape hake belly pieces
mięso ryby (morszczuk przylądkowy)GRI 1GRI 6
DEgold014/25-1
Frozen raw swordfish fillets
mięso ryby (miecznik)GRI 1GRI 5bGRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
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