PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS

Chapter 16 of the EU Customs Tariff covers preparations of meat, offal, fish, crustaceans, molluscs, and other aquatic invertebrates that have undergone further processing beyond the products of Chapters 02 and 03. Classified here are sausages and similar products of meat, offal, or blood, as well as other prepared or preserved meat products — including corned beef, pates, preserved poultry, cooked charcuterie products, preserved hams, and many others. In the area of fish products, the chapter covers prepared and preserved fish — canned tuna, preserved sardines, marinated herrings, breaded or battered fish fillets, caviar, and caviar substitutes. Preparations of crustaceans and molluscs — cooked shrimps, canned crabs, prepared oysters — also belong to this chapter. The key classification criterion is the degree of processing — products must have undergone treatment beyond salting, drying, or smoking (which remain in Chapters 02-03). Thermal processing (boiling, frying, baking, grilling) or the addition of sauce, breading, or other ingredients qualifies a product for Chapter 16. Importing these products requires compliance with EU food safety requirements, approval of production establishments in third countries, and proper labelling.

Duty rates on prepared meat and fish products in Chapter 16 are varied. Sausages and charcuterie products are subject to duties from EUR 100 to EUR 169/100 kg. Preserved beef — from 16.6% to EUR 304/100 kg. Preparations of poultry — from 10.9% to EUR 102.4/100 kg. Canned tuna — 24%, preserved sardines — 12.5%, processed herrings — 20%. Processed shrimps — from 7% to 20%. Caviar — 20%. The EU administers significant tariff rate quotas on canned tuna (for ACP and GSP+ countries), preserved meat, and other preparations. Countries benefiting from EPA agreements may export fish preparations duty-free, provided the rules of origin are met.

Classification in Chapter 16 requires determining whether a product has undergone sufficient processing to qualify for this chapter. Meat that is merely salted, dried, or smoked remains in Chapter 02, and salted or smoked fish — in Chapter 03. Only thermal processing or the addition of significant ingredients qualifies a product for Chapter 16. The proportion of meat to other ingredients affects classification — products with a small amount of meat may fall under other chapters. Preparations containing both meat and fish are classified according to the component predominant by weight. Meat or fish soups and broths are classified under heading 2104, not in Chapter 16.