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1604139091
PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTSPrepared or preserved fish; caviar and caviar substitutes prepared from fish eggsSardines, sardinella and brisling or sprats

In airtight cans

Standard EU duty
12.5%
VAT
5%
Additional duties / sanctions
0 rules
Docs required
37 docs
C099C122C124C125C673Y927+31
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty12.5%R2261/98
Preferences
AD 0%AL 6.2%BA 8.7%CA 0%CA 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 3.7%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 8.7%GSP+ 0%IS 3%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 8.7%MK 0%MX 0%NO 3.6%NO 0%NO 3%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%TR 0%UA 0%VN 1.5%WS 0%XC 0%XK 0%XL 0%XS 8.7%XS 0%ZA 0%
Notes
CD797A reference to Annex 5-A of Council Decision (EU) 2017/37 on the signing on behalf of the European Union of the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part (OJ L 11) should be made on the commercial invoice or any other commercial document.
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).
TM547Application of Article 7.3 of Regulation (EC) No 978/2012 (OJ L 303).
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)
5

Binding Tariff Information

BTI classification examples

DEgold304/24-1

Marinated frozen sardine fillet slices

mięso rybne (Sardinella gibbosa)GRI 1GRI 5bGRI 6
FRgold23-08024

Organic sardines in churned butter for frying

ryby (sardynki)GRI 1GRI 5bGRI 6
FRgold23-08023

Canned tuna with cream and leeks

tuńczyk (ryby)GRI 1GRI 5bGRI 6
DEgold564/24-1

Frozen orange-dyed capelin roe preparation

ikra rybia (tobiko)GRI 1GRI 5bGRI 6
DEgold137/25-1

Surimi food preparation with >20% fish

surimi (przetwór rybny)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.