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Customs Tariff 2005 DIRECTORATE OF CUSTOMS 2005

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  • Customs Tariff

    2005

    DIRECTORATE OF CUSTOMS

    2005

  • 2

    Customs Tariff 2005

    Typesetting: Directorate of Customs

    Film setting.

    Body text 10* Times, 11.8* leading

  • 3

    Contents Pages

    Introduction ................................................................................................................. 4

    Table of Contents ......................................................................................................... 7

    Rate Columns of the Customs Tariff ........................................................................... 15

    General Rules for the Interpretation of the Customs Tariff ......................................... 15

    Customs Tariff ............................................................................................................. 17

    Abbreviations and Symbols ......................................................................................... 555

  • 4

    Introduction

    On the 25th

    of June 1999 the World Customs Organization (established in 1952 as the

    Customs Co-operation Council) approved a resolution amending the international customs

    nomenclature which was adopted by the international agreement on the Harmonized Commodity

    Description and Coding System. These amendments together with several others were published in

    Notice No. 126/2001, amending Annex I to the Customs Law No. 55/1987, and entered into force

    on the 1st of January 2002.

    In this special publication, the amendments provided for in the above Notice have been

    incorporated into the text of the Customs Tariff published in November 1994 as Customs Manual

    II, Part I, which contained the Icelandic Customs Tariff as legalized in the form of Annex I to the

    Customs Law No. 55/1987 as amended by laws Nos. 96/1987, 18/1993, 29/1993, 122/1993,

    87/1995 (the last mentioned law enacted due to Iceland’s membership in the World Trade

    Organization), [81/1998]1, [104/2000]2, [146/2001]3 and [66/2002]4, as well as amendments to the

    said Annex contained in Notices Nos. 12/1988, 96/1988, 95/1989, 96/1989, 76/1991, 64/1992,

    76/1992, 82/1992, 114/1992, 17/1993, 89/1993, 90/1993, 104/1993, 131/1993, 132/1993,

    107/1994, 146/1994, 38/1995, 82/1995, 92/1995, 103/1995, 106/1995, 114/1995, 115/1995,

    127/1995, 24/1996, 52/1996, 163/1996, 7/1997, 16/1997, 99/1997, 100/1997, 108/1997, 1/1998

    [42/1998]5, [92/1998]6, [5/1999]7, [84/1999]8, [5/2000]9, [78/2000]10, [147/2000]11, [119/2001]12,

    [126/2001]13, [132/2001]14, [169/2002]15, [150/2003]16 and [152/2004]17.

    1 Amendment according to Law No. 81/1998. 2 Amendment according to Law No. 104/2000. 3 Amendment according to Law No. 146/2001. 4 Amendment according to Law No. 66/2002. 5 Amendment according to Notice No. 42/1998. 6 Amendment according to Notice No. 92/1998. 7 Amendment according to Notice No. 5/1999. 8 Amendment according to Notice No. 84/1999. 9 Amendment according to Notice No. 5/2000. 10 Amendment according to Notice No. 78/2000. 11 Amendment according to Notice No. 147/2000. 12 Amendment according to Notice No. 119/2001. 13 Amendment according to Notice No. 126/2001. 14 Amendment according to Notice No. 132/2001. 15 Amendment according to Notice No. 169/2002. 16 Amendment according to Notice No. 150/2003.

  • 5

    In addition to the above mentioned amendments, the Customs Law has been further

    amended by laws Nos. 102/1988, 40/1989, 107/1990, 19/1991, 20/1991, 21/1991, 90/1991,

    91/1991, 92/1991, 52/1994, 66/1994, 69/1996, 10/1997, 83/1997 [82/1998]18, [109/1999]19,

    [85/2001]20, [86/2001]21, [46/2002]22, [32/2003]23, [80/2003]24, [134/2003]25, 124/200426 and

    72/200527 solely with regard to individual textual provisions of the Law or having temporary

    validity. A special edition of the Customs Law in English, published in September 1997, is

    available.

    The last publication of the Customs Tariff Manual I was in May 2002. References to laws

    and notices amending the Customs Tariff are above marked by square brackets but are also to be

    found respectively as footnotes in the Customs Tariff.

    It should be pointed out that this publication is printed for the purpose of aiding those

    implementing the Customs Law, as well as for those who want to acquaint themselves with the

    Customs Tariff and its implementation. Any errors, which may occur, have no legal validity.

    As mentioned below, goods shall upon customs clearance be classified in import and export

    declarations in accordance with the Customs Tariff published here.

    For further information on customs rules and regulations locate the home page of The

    Directorate of Customs in Iceland on the World Wide Web at our adress: http://www.tollur.is.

    I Export

    The exportation of goods from Iceland is generally duty free, i. e. neither duties nor other

    export charges are levied on exported goods.

    Provisions regarding export charges, cf. law No. 58/1981, were abrogated by law No.

    44/1990.

    II Import

    Columns marked A cover ad valorem duties applicable to all imported goods unless

    otherwise determined in columns marked E. Columns marked E cover ad valorem duties

    applicable to goods imported into the country in accordance with provisions of the Agreement on

    the European Economic Area. For special customs treatment in accordance with various free trade

    agreements to which Iceland is a party. Columns marked A1 cover quantitative duties of kr/kg in

    Chapters 1 to 25, with the exception that in Chapter 6 the quantitative duties are specified as

    kr/pcs.

    17 Amendment according to Notice No. 152/2004. 18 Amendment according to Law No. 82/1998. 19 Amendment according to Law No. 109/1999. 20 Amendment according to Law No. 85/2001. 21 Amendment according to Law No. 86/2001. 22 Amendment according to Law No. 46/2002. 23 Amendment according to Law No. 32/2003. 24 Amendment according to Law No. 80/2003. 25 Amendment according to Law No. 134/2003. 26 Amendment according to Law No. 124/2004. 27 Amendment according to Law No. 72/2005.

  • 6

    In the introduction to the Customs Tariff published in 1992 the following was stated with

    regard to its setup and origin:

    “Since 1963 imported goods have for customs purposes been classified in accordance with

    the Nomenclature of the Customs Co-operation Council. This Nomenclature was based on the

    Convention on Nomenclature for the Classification of Goods in Customs Tariffs, done in Brussels

    in 1950, and was originally referred to as the Brussels Nomenclature. From the time a customs

    tariff based on this model was taken into use in this country in 1963, various amendments have

    been made to the Icelandic tariff in order to keep it in conformity with the international tariff

    model. Thus considerable changes were enacted by the Customs Tariff Law No. 120/1976 and by

    law No. 82/1978 which amended that law.

    During the last decade the Customs Co-operation Council in Brussels has been working on

    the preparation of a system for classifying goods which would replace the Council’s present

    nomenclature. This work brought about the International Convention on the Harmonized

    Commodity Description and Coding System, hereafter referred to as the Harmonized System,

    which on behalf of the Customs Co-operation Council was presented for signatures on 14 June

    1983. A protocol of amendment to this convention was done on 24 June 1986 providing that the

    convention should enter into force on 1 January 1988 and that as of that date the Harmonized

    System would be used by the member states in the classification of goods in customs tariffs.

    The Convention on the Harmonized System was signed on behalf of Iceland on 10 January

    1985, cf. Notice No. 25/1987 in Section C of Stjórnartíðindi (the Government Gazette). Law No.

    96/1987, amending the Customs Law No. 55/1987, stipulated that the Harmonized System’s rules

    for the classification of goods should enter into force in this country on 1 January 1988 with regard

    to the customs clearance of imported and exported goods.

    In the Harmonized System goods are classified in 1300 headings (in 97 chapters), each

    heading being identified by four numerical digits. A further division provides for the possibility of

    classifying goods in over 5000 subheadings, each subheading having six numerical digits

    somewhat similar to the Icelandic customs tariff according to the Customs Tariff Law No.

    120/1976. The adoption of the Harmonized System called for various textual changes in notes to

    sections, chapters and headings, which in many ways changed the classification of goods from what

    it was before.

    In order to be able to obtain necessary statistical information and for levying import duties

    as well as for reasons of computerized processing of information contained in import declarations

    and export declarations, it proved necessary to divide the aforementioned subheadings with two

    additional digits. Thus the Icelandic tariff headings now consist of EIGHT NUMERICAL DIGITS

    instead of six. When the seventh and eighth digits are 00 a special subdivision has not been

    necessary, but in other cases there is a special Icelandic subdivision, cf. the fifth and sixth digit in

    earlier customs tariffs. All these changes should in the future lead to a more detailed classification

    of goods in international trade and to more accurate comparison of statistical information.”

    Reykjavík, January 2005

    The Director General of Customs

  • 7

    Table of Contents

    Section I

    Live animals; animal products

    Chapters Pages

    1 Live animals ................................................................................................................. 17

    2 Meat and edible meat offal .......................................................................................... 19

    3 Fish and crustaceans, molluscs and other aquatic invertebrates ................................... 24

    4 Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not

    elsewhere specified or included ................................................................................... 36

    5 Products of animal origin, not elsewhere specified or included ................................... 40

    Section II

    Vegetable products

    6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental

    foliage .......................................................................................................................... 43

    7 Edible vegetables and certain roots and tubers ............................................................ 46

    8 Edible fruit and nuts; peel of citrus fruit or melons ..................................................... 51

    9 Coffee, tea, maté and spices ......................................................................................... 55

    10 Cereals ......................................................................................................................... 57

    11 Products of the milling industry; malt; starches; inulin; wheat gluten ......................... 59

    12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial

    or medicinal plants; straw and fodder .......................................................................... 64

    13 Lac; gums, resins and other vegetable saps and extracts ............................................. 68

    14 Vegetable plaiting materials; vegetable products not elsewhere specified or included 70

    Section III

    Animal or vegetable fats and oils and their cleavage products;

    prepared edible fats; animal or vegetable waxes

    15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats;

    animal or vegetable waxes ........................................................................................... 72

  • 8

    Section IV

    Prepared foodstuffs; beverages, spirits and vinegar;

    tobacco and manufactured tobacco substitutes

    16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic

    invertebrates ................................................................................................................ 78

    17 Sugars and sugar confectionery ................................................................................... 84

    18 Cocoa and cocoa preparations ..................................................................................... 87

    19 Preparations of cereals, flour, starch or milk; pastrycooks’ products .......................... 90

    20 Preparations of vegetables, fruit, nuts, or other parts of plants .................................... 96

    21 Miscellaneous edible preparations ............................................................................... 106

    22 Beverages, spirits and vinegar ..................................................................................... 111

    23 Residues and waste from the food industries; prepared animal fodder ........................ 125

    24 Tobacco and manufactured tobacco substitutes ........................................................... 128

    Section V

    Mineral products

    25 Salt; sulphur; earths and stone; plastering materials, lime and cement ........................ 131

    26 Ores, slag and ash ........................................................................................................ 138

    27 Mineral fuels, mineral oils and products of their distillation; bituminous sub-

    stances; mineral waxes ................................................................................................. 141

    Section VI

    Products of the chemical or allied industries

    28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-

    earth metals, of radioactive elements or of isotopes .................................................... 146

    29 Organic chemicals ....................................................................................................... 158

    30 Pharmaceutical products .............................................................................................. 180

    31 Fertilisers ..................................................................................................................... 185

    32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and

    other colouring matter; paints and varnishes; putty and other mastics; inks ................ 188

    33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations ..................... 193

    34 Soap, organic surface-active agents, washing preparations, lubricating prepara-

    tions, artificial waxes, prepared waxes, polishing or scouring preparations,

    candles and similar articles, modelling pastes, “dental waxes” and dental

    preparations with a basis of plaster .............................................................................. 197

    35 Albuminoidal substances; modified starches; glues; enzymes ..................................... 202

    36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain

    combustible preparations ............................................................................................. 204

    37 Photographic or cinematographic goods ...................................................................... 205

    38 Miscellaneous chemical products ................................................................................ 209

    Section VII

    Plastics and articles thereof; rubber and articles thereof

    39 Plastics and articles thereof ......................................................................................... 216

    40 Rubber and articles thereof .......................................................................................... 231

  • 9

    Section VIII

    Raw hides and skins, leather, furskins and articles thereof; saddlery

    and harness; travel goods, handbags and similar containers;

    articles of animal gut (other than silk-worm gut)

    41 Raw hides and skins (other than furskins) and leather ................................................. 239

    42 Articles of leather; saddlery and harness; travel goods, handbags and similar

    containers; articles of animal gut (other than silk-worm gut) ....................................... 244

    43 Furskin and artificial fur; manufactures thereof ........................................................... 247

    Section IX

    Wood and articles of wood; wood charcoal; cork and articles of

    cork; manufactures of straw, of esparto or of other plaiting

    materials; basketware and wickerwork

    44 Wood and articles of wood; wood charcoal ................................................................. 250

    45 Cork and articles of cork .............................................................................................. 260

    46 Manufactures of straw, of esparto or of other plaiting materials; basketware and

    wickerwork .................................................................................................................. 261

    Section X

    Pulp of wood or of other fibrous cellulosic material; recovered (waste and

    scrap) paper or paperboard; paper and

    paperboard and articles thereof

    47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and

    scrap) paper or paperboard .......................................................................................... 263

    48 Paper and paperboard; articles of paper pulp, of paper or of paperboard .................... 265

    49 Printed books, newspapers, pictures and other products of the printing industry;

    manuscripts, typescripts and plans ............................................................................... 278

    Section XI

    Textiles and textile articles

    50 Silk ............................................................................................................................... 286

    51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric ............................. 287

    52 Cotton .......................................................................................................................... 290

    53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn ................ 300

    54 Man-made filaments .................................................................................................... 303

    55 Man-made staple fibres ................................................................................................ 308

    56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables

    and articles thereof ........................................................................................................ 317

    57 Carpets and other textile floor coverings ..................................................................... 321

    58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

    ...................................................................................................................................... 323

    59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a

    kind suitable for industrial use ..................................................................................... 326

    60 Knitted or crocheted fabrics ......................................................................................... 326

    61 Articles of apparel and clothing accessories, knitted or crocheted .............................. 330

  • 10

    62 Articles of apparel and clothing accessories, not knitted or crocheted ........................ 341

    63 Other made up textile articles; sets; worn clothing and worn textile articles; rags ...... 348

    Section XII

    Footwear, headgear, umbrellas, sun umbrellas, walking-sticks,

    seat-sticks, whips, riding-crops and parts thereof;

    prepared feathers and articles made therewith;

    artificial flowers; articles of human hair

    64 Footwear, gaiters and the like; parts of such articles ................................................... 353

    65 Headgear and parts thereof .......................................................................................... 357

    66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and

    parts thereof ................................................................................................................. 358

    67 Prepared feathers and down and articles made of feathers or of down; artificial

    flowers; articles of human hair ..................................................................................... 359

    Section XIII

    Articles of stone, plaster, cement, asbestos, mica or similar materials;

    ceramic products; glass and glassware

    68 Articles of stone, plaster, cement, asbestos, mica or similar materials ........................ 361

    69 Ceramic products ......................................................................................................... 367

    70 Glass and glassware ..................................................................................................... 370

    Section XIV

    Natural or cultured pearls, precious or semi-precious stones,

    precious metals, metals clad with precious metal, and

    articles thereof; imitation jewellery; coin

    71 Natural or cultured pearls, precious or semi-precious stones, precious metals,

    metals clad with precious metal and articles thereof; imitation jewellery; coin ........... 376

    Section XV

    Base metals and articles of base metal

    72 Iron and steel ............................................................................................................... 383

    73 Articles of iron or steel ................................................................................................ 396

    74 Copper and articles thereof .......................................................................................... 404

    75 Nickel and articles thereof ........................................................................................... 411

    76 Aluminium and articles thereof .................................................................................... 414

    77 (Reserved for possible future use in the Harmonized System) ..................................... 420

    78 Lead and articles thereof .............................................................................................. 420

    79 Zinc and articles thereof .............................................................................................. 423

    80 Tin and articles thereof ................................................................................................ 426

    81 Other base metals; cermets; articles thereof ................................................................. 429

    82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of

    base metal .................................................................................................................... 432

    83 Miscellaneous articles of base metal ............................................................................ 436

  • 11

    Section XVI

    Machinery and mechanical appliances; electrical equipment; parts

    thereof; sound recorders and reproducers, television image

    and sound recorders and reproducers, and parts

    and accessories of such articles

    84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof .......... 439

    85 Electrical machinery and equipment and parts thereof; sound recorders and

    reproducers, television image and sound recorders and reproducers, and parts

    and accessories of such articles ................................................................................... 478

    Section XVII

    Vehicles, aircraft, vessels and associated transport equipment

    86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or

    tramway track fixtures and fittings and parts thereof; mechanical (including

    electromechanical) traffic signalling equipment of all kinds ....................................... 503

    87 Vehicles other than railway or tramway rolling-stock, and parts and accessories

    thereof .......................................................................................................................... 505

    88 Aircraft, spacecraft, and parts thereof .......................................................................... 516

    89 Ships, boats and floating structures ............................................................................. 518

    Section XVIII

    Optical, photographic, cinematographic, measuring, checking, precision,

    medical or surgical instruments and apparatus; clocks and watches;

    musical instruments; parts and accessories thereof

    90 Optical, photographic, cinematographic, measuring, checking, precision,

    medical or surgical instruments and apparatus; parts and acessories thereof ............... 520

    91 Clocks and watches and parts thereof .......................................................................... 532

    92 Musical instruments; parts and accessories of such articles ......................................... 536

    Section XIX

    Arms and ammunition; parts and accessories thereof

    93 Arms and ammunition; parts and accessories thereof .................................................. 538

    Section XX

    Miscellaneous manufactured articles

    94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed

    furnishings; lamps and lighting fittings, not elsewhere specified or included; il-

    luminated signs, illuminated name-plates and the like; prefabricated buildings .......... 540

    95 Toys, games and sports requisites; parts and accessories thereof ................................ 544

    96 Miscellaneous manufactured articles ........................................................................... 548

  • 12

    Section XXI

    Works of art, collectors’ pieces and antiques

    97 Works of art, collectors’ pieces and antiques .............................................................. 553

  • 13

    Abbreviations and Symbols

    AC alternating current

    ASTM American Society for Testing Materials

    Bq becquerels

    °C degree(s) Celsius

    cc cubic centimetre(s)

    cg centigram(s)

    cm centimetre(s)

    cm2 square centimetre(s)

    cm3 cubic centimetre(s)

    cN centinewton(s)

    cP centipoise

    DC direct current

    eV electron volt(s)

    GHz gigahertz

    g gram(s)

    Gen General

    Hz hertz

    INN International Nonproprietary Name

    INNM International Nonproprietary Modified

    IR infra-red

    IUPAC International Union of Pure and Applied Chemistry

    kcal kilocalorie(s)

    kg kilogram(s)

    kgf kilogram force

    kHz kilohertz

    km kilometre(s)

    kN kilonewton(s)

    kPa kilopascal(s)

    kr Icelandic krónur

    kV kilovolt(s)

    kVA kilovolt - ampere(s)

    kvar kilovolt - ampere(s) - reactive

    kW kilowatt(s)

    l litre(s)

    MHz megahertz

    m metre(s)

    m- meta-

  • 14

    m2 square metre(s)

    µCi microcurie

    max. maximum

    mg milligram(s)

    min. minimum

    mm millimetre(s)

    mN millinewton(s)

    MPa megapascal(s)

    N newton(s)

    n.e.s. not elsewhere specified or included

    No. Number

    o- ortho-

    p- para-

    Pa.s pascal second(s)

    pcs. pieces

    s second(s)

    sec. second(s)

    t tonne(s)

    UV ultra-violet

    V volt(s)

    vol. volume

    W watt(s)

    wt. weight

    % percent

    x° x degree(s)

    Examples

    1500 g/m2 means one thousand five hundred grams per square metre

    1000 m/s means one thousand metres per second

    (or m/sec.)

    15 °C means fifteen degrees Celsius

  • 15

    Rate Columns of the Customs Tariff

    Columns A and A1 of the Customs Tariff are applicable to all imported goods unless

    special provisions are made therefor in Column E. Column E of the Customs Tariff is applicable to

    goods imported in accordance with provisions of the Agreement on the European Economic Area.

    The Minister is authorized under the conditions provided for in the Agreement or in other free

    trade agreements or international agreements, to stipulate special customs treatment for goods

    classified in Chapters 1 to 24 of the Customs Tariff.

    General Rules for the Interpretation of the

    Customs Tariff

    Classification of goods in the Nomenclature shall be governed by the following principles:

    1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only;

    for legal purposes, classification shall be determined according to the terms of the headings

    and any relative Section or Chapter Notes and, provided such headings or Notes do not

    otherwise require, according to the following provisions:

    2. (a) Any reference in a heading to an article shall be taken to include a reference to that

    article incomplete or unfinished, provided that, as presented, the incomplete or

    unfinished article has the essential character of the complete or finished article. It shall

    also be taken to include a reference to that article complete or finished (or falling to be

    classified as complete or finished by virtue of this Rule), presented unassembled or

    dissassembled.

    (b) Any reference in a heading to a material or substance shall be taken to include a

    reference to mixtures or combinations of that material or substance with other

    materials or substances. Any reference to goods of a given material or substance shall

    be taken to include a reference to goods consisting wholly or partly of such material or

    substance. The classification of goods consisting of more than one material or

    substance shall be according to the principles of Rule 3.

    3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie,

    classifiable under two or more headings, classification shall be effected as follows:

    (a) The heading which provides the most specific description shall be preferred to

    headings providing a more general description. However, when two or more headings

    each refer to part only of the materials or substances contained in mixed or composite

    goods or to part only of the items in a set put up for retail sale, those headings are to be

  • 16

    regarded as equally specific in relation to those goods, even if one of them gives a

    more complete or precise description of the goods.

    (b) Mixture, composite goods consisting of different materials or made up of different

    components, and goods put up in sets for retail sale, which cannot be classified by

    reference to 3 (a), shall be classified as if they consisted of the material or component

    which gives them their essential character, insofar as this criterion is applicable.

    (c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified

    under the heading which occurs last in numerical order among those which equally

    merit consideration.

    4. Goods which cannot be classified in accordance with the above Rules shall be classified

    under the heading appropriate to they goods to which they are most akin.

    5. In addition to the foregoing provisions, the following Rules shall apply in respect of the

    goods referred to therein:

    (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases,

    necklace cases and similar containers, specially shaped or fitted to contain a specific

    article or set of articles, suitable for long-term use and presented with the articles for

    which the are intended, shall be classified with such articles when of a kind normally

    sold therewith. This Rule does not, however, apply to containers which give the whole

    its essential character;

    (b) Subject to the provisions of Rule 5 (a) above, packing materials and packing

    containers presented with the goods therein shall be classified with the goods if they

    are of a kind normally used for packing such goods. However, this provision is not

    binding when such packing materials or packing containers are clearly suitable for

    repetitive use.

    6. For legal purposes, the classification of goods in the subheadings of a heading shall be

    determined according to the terms of those subheadings and any related Subheading Notes

    and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at

    the same level are comparable. For the purposes of this Rule the relative Section and

    Chapter Notes also apply, unless the context otherwise requires.

  • Section I Live animals; animal products

    Notes.

    1. Any reference in this Section to a particular genus or species of an animal, except where the

    context otherwise requires, includes a reference to the young of that genus or species.

    2. Except where the context otherwise requires, throughout the Nomenclature any reference to

    “dried” products also covers products which have been dehydrated, evaporated or freeze-

    dried.

    Chapter 1 Live animals

    Note.

    1. This Chapter covers all live animals except:

    (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306

    or 0307;

    (b) Cultures of micro-organisms and other products of heading 3002; and

    (c) Animals of heading 9508.

    A E

    % %

    0101 Live horses, asses, mules and hinnies:

    [0101.1000 --- Pure-bred breeding animals ........................................... 0

    --- Other:

    0101.9001 --- --- Riding horses ............................................................... 0

    0101.9009 --- --- Other ............................................................................ 0]28

    0102 Live bovine animals:

    0102.1000 --- Pure-bred breeding animals ........................................... 0

    0102.9000 --- Other .............................................................................. 0

    0103 Live swine:

    0103.1000 --- Pure-bred breeding animals ........................................... 0

    --- Other:

    0103.9100 --- --- Weighing less than 50 kg ............................................ 0

    0103.9200 --- --- Weighing 50 kg or more ............................................. 0

    0104 Live sheep and goats:

    0104.1000 --- Sheep ............................................................................. 0

    0104.2000 --- Goats .............................................................................. 0

    28 Amendment according to Notice No. 126/2001.

  • A E

    % %

    18

    0105 Live poultry, that is to say, fowls of the species Gallus

    domesticus, ducks, geese, turkeys and guinea fowls:

    --- Weighing not more than 185 g:

    0105.1100 --- --- Fowls of the species Gallus domesticus ...................... 0

    0105.1200 --- --- Turkeys ........................................................................ 0

    0105.1900 --- --- Other ........................................................................... 0

    --- Other:

    0105.9200 --- --- Fowls of the species Gallus domesticus, weighing not

    more than 2,000 g ....................................................... 0

    0105.9300 --- --- Fowls of the species Gallus domesticus, weighing

    more than 2,000 g ....................................................... 0

    0105.9900 --- --- Other ........................................................................... 0

    [0106 Other live animals:

    --- Mammals:

    0106.1100 --- --- Primates ...................................................................... 0

    0106.1200 --- --- Whales, dolphins and porpoises (mammals of the

    order Catacea); manatees and dugongs (mammals of

    the order Sirenia) ........................................................ 0

    --- --- Other:

    0106.1901 --- --- --- Minks ........................................................................ 0

    0106.1902 --- --- --- Foxes ........................................................................ 0

    0106.1903 --- --- --- Rabbits...................................................................... 0

    0106.1909 --- --- --- Other ......................................................................... 0

    0106.2000 --- --- Reptiles (including snakes and turtles) ....................... 0

    --- Birds:

    0106.3100 --- --- Birds of prey ............................................................... 0

    0106.3200 --- --- Psittaciformes (including parrots, parakeets, macaws

    and cockatoos) ............................................................ 0

    0106.3900 --- --- Other ........................................................................... 0

    [--- Other:

    0106.9001 --- --- Bees ............................................................................ 0

    0106.9009 --- --- Other ........................................................................... 0 ]29]30

    29 Amendment according to Notice No. 150/2003. 30 Amendment according to Notice No. 126/2001.

  • Chapter 2 Meat and edible meat offal

    Note.

    1. This Chapter does not cover:

    (a) Products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable

    for human consumption;

    (b) Guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511

    or 3002); or

    (c) Animal fat, other than products of heading 0209 (Chapter 15).

    A A1 E

    % kr/kg %

    0201 Meat of bovine animals, fresh or chilled:

    0201.1000 --- Carcasses and half-carcasses .......................................... 30 357

    --- Other cuts with bone in:

    0201.2001 --- --- Loins and cuts thereof ................................................. 30 703

    0201.2002 --- --- Round and cuts thereof ............................................... 30 500

    0201.2003 --- --- Shoulders and cuts thereof .......................................... 30 315

    0201.2009 --- --- Other ........................................................................... 30 315

    --- Boneless:

    0201.3001 --- --- Minced ........................................................................ 30 510

    0201.3002 --- --- Tenderloin .................................................................. 30 1462

    0201.3003 --- --- Top loin ...................................................................... 30 1087

    0201.3004 --- --- Round ......................................................................... 30 1014

    0201.3009 --- --- Other ........................................................................... 30 599

    0202 Meat of bovine animals, frozen:

    0202.1000 --- Carcasses and half-carcasses .......................................... 30 357

    --- Other cuts with bone in:

    0202.2001 --- --- Loins and cuts thereof ................................................. 30 703

    0202.2002 --- --- Round and cuts thereof ............................................... 30 500

    0202.2003 --- --- Shoulders and cuts thereof .......................................... 30 315

    0202.2009 --- --- Other ........................................................................... 30 315

    --- Boneless:

    0202.3001 --- --- Minced ........................................................................ 30 510

    0202.3002 --- --- Tenderloin .................................................................. 30 1462

    0202.3003 --- --- Top loin ...................................................................... 30 1087

    0202.3004 --- --- Round ......................................................................... 30 1014

    0202.3009 --- --- Other ........................................................................... 30 599

    0203 Meat of swine, fresh, chilled or frozen:

    --- Fresh or chilled:

    0203.1100 --- --- Carcasses and half-carcasses ....................................... 30 361

    --- --- --- Hams, shoulders and cuts thereof, with bone in:

    0203.1201 --- --- --- Round and cuts thereof ............................................. 30 504

    0203.1209 --- --- --- Shoulders and cuts thereof ....................................... 30 464

  • 20

    A A1 E

    % kr/kg %

    --- --- Other:

    --- --- --- With bone:

    0203.1901 --- --- --- --- Loins and cuts thereof ........................................... 30 775

    0203.1902 --- --- --- --- Other ..................................................................... 30 361

    --- --- --- Boneless:

    0203.1903 --- --- --- --- Minced .................................................................. 30 456

    0203.1904 --- --- --- --- Tenderloin ............................................................. 30 1195

    0203.1905 --- --- --- --- Top loin ................................................................ 30 1107

    0203.1906 --- --- --- --- Round .................................................................... 30 1022

    0203.1909 --- --- --- --- Other ..................................................................... 30 456

    --- Frozen:

    0203.2100 --- --- Carcasses and half-carcasses ....................................... 30 361

    --- --- Hams, shoulders and cuts thereof, with bone in:

    0203.2201 --- --- --- Round and cuts thereof ............................................. 30 504

    0203.2209 --- --- --- Shoulders and cuts thereof ....................................... 30 464

    --- --- Other:

    --- --- --- Með beini:

    0203.2901 --- --- --- --- Loins and cuts thereof ........................................... 30 775

    0203.2902 --- --- --- --- Other ..................................................................... 30 361

    --- --- --- Boneless:

    0203.2903 --- --- --- --- Minced .................................................................. 30 456

    0203.2904 --- --- --- --- Tenderloin ............................................................. 30 1195

    0203.2905 --- --- --- --- Top loin ................................................................ 30 1107

    0203.2906 --- --- --- --- Round .................................................................... 30 1022

    0203.2909 --- --- --- --- Other ..................................................................... 30 456

    0204 Meat of sheep or goats, fresh, chilled or frozen:

    0204.1000 --- Carcasses and half-carcasses of lamb, fresh or chilled ... 30 273

    --- Other meat of sheep, fresh or chilled:

    0204.2100 --- --- Carcasses and half-carcasses ....................................... 30 273

    --- --- Other cuts with bone in:

    0204.2201 --- --- --- Loins and cuts thereof ............................................. 30 382

    0204.2202 --- --- --- Round and cuts thereof ............................................ 30 382

    0204.2203 --- --- --- Shoulders and cuts thereof ....................................... 30 241

    0204.2209 --- --- --- Other ........................................................................ 30 241

    --- --- Boneless:

    0204.2301 -- --- --- Minced ..................................................................... 30 390

    0204.2302 -- --- --- Tenderloin ............................................................... 30 947

    0204.2303 --- --- --- Top loin ................................................................... 30 883

    0204.2304 --- --- --- Round ...................................................................... 30 883

    0204.2309 --- --- --- Other ........................................................................ 30 390

    0204.3000 --- Carcasses and half-carcasses of lamb, frozen ................. 30 273

    --- Other meat of sheep, frozen:

    0204.4100 --- --- Carcasses and half-carcasses ....................................... 30 273

    --- --- Other cuts with bone in:

    0204.4201 --- --- --- Loins and cuts thereof ............................................. 30 382

  • 21

    A A1 E

    % kr/kg %

    0204.4202 --- --- --- Round and cuts thereof ............................................ 30 382

    0204.4203 --- --- --- Shoulders and cuts thereof ....................................... 30 241

    0204.4209 --- --- --- Other ........................................................................ 30 241

    --- --- Boneless:

    0204.4301 -- --- --- Minced ..................................................................... 30 390

    0204.4302 -- --- --- Tenderloin ............................................................... 30 947

    0204.4303 --- --- --- Top loin ................................................................... 30 883

    0204.4304 --- --- --- Round ...................................................................... 30 883

    0204.4309 --- --- --- Other ........................................................................ 30 390

    0204.5000 --- Meat of goats ................................................................. 30 382

    0205 0205.0000 Meat of horses, asses, mules or hinnies, fresh, chilled

    or frozen ............................................................................ 30 256

    0206 Edible offal of bovine animals, swine, sheep, goats,

    horses, asses, mules or hinnies, fresh, chilled or frozen:

    0206.1000 --- Of bovine animals, fresh or chilled ................................ 30 421

    --- Of bovine animals, frozen:

    0206.2100 --- --- Tongues ...................................................................... 30 421

    0206.2200 --- --- Livers .......................................................................... 30 243

    0206.2900 --- --- Other ........................................................................... 30 350

    0206.3000 --- Of swine, fresh or chilled ............................................... 30 202

    --- Of swine, frozen:

    0206.4100 --- --- Livers .......................................................................... 30 202

    0206.4900 --- --- Other ........................................................................... 30 202

    --- Other, fresh or chilled:

    0206.8001 --- --- Sheep heads ................................................................ 30 217

    0206.8009 --- --- Other ........................................................................... 30 217

    --- Other, frozen:

    0206.9001 --- --- Sheep heads ................................................................ 30 217

    0206.9009 --- --- Other ........................................................................... 30 217

    0207 Meat and edible offal, of the poultry of heading 0105,

    fresh, chilled or frozen:

    --- Of fowls of the species Gallus domesticus:

    0207.1100 --- --- Not cut in pieces, fresh or chilled ............................... 30 603

    0207.1200 --- --- Not cut in pieces, frozen ............................................. 30 439

    0207.1300 --- --- Cuts and offal, fresh or chilled .................................... 30 499

    --- --- Cuts and offal, frozen:

    0207.1401 --- --- --- Boneless .................................................................. 30 900

    0207.1402 --- --- --- Liver ........................................................................ 20 499

    0207.1409 --- --- --- Other ........................................................................ 30 439

    --- Of turkeys:

    0207.2400 --- --- Not cut in pieces, fresh or chilled ............................... 30 603

    0207.2500 --- --- Not cut in pieces, frozen ............................................. 30 603

    0207.2600 --- --- Cuts and offal, fresh or chilled .................................... 30 499

    --- --- Cuts and offal, frozen:

  • 22

    A A1 E

    % kr/kg %

    0207.2701 --- --- --- Boneless .................................................................. 30 1000

    0207.2702 --- --- --- Liver ........................................................................ 20 499

    0207.2709 --- --- --- Other ........................................................................ 30 603

    --- Of ducks, geese or guinea fowls:

    0207.3200 --- --- Not cut in pieces, fresh or chilled ............................... 30 603

    0207.3300 --- --- Not cut in pieces, frozen ............................................. 30 603

    0207.3400 --- --- Fatty livers, fresh or chilled ........................................ 30 256

    0207.3500 --- --- Other, fresh or chilled ................................................. 30 499

    --- --- Other, frozen:

    0207.3601 --- --- --- Boneless .................................................................. 30 1000

    0207.3602 --- --- --- Liver ........................................................................ 20 499

    0207.3609 --- --- --- Other ........................................................................ 30 603

    0208 Other meat and edible meat offal, fresh, chilled or

    frozen:

    0208.1000 --- Of rabbits or hares .......................................................... 30 393

    0208.2000 --- Frogs’ legs ...................................................................... 30 393

    [0208.3000 --- Of primates .................................................................... 30 363

    --- Of whales, dolphins and porpoises (mammals of the

    order Catacea); of manatees and dugongs (mammals of

    the order Sirenia):

    0208.4001 --- --- Whale meat, frozen ..................................................... 30 363

    0208.4002 --- --- Whale products, n.e.s., frozen ..................................... 30 363

    0208.4003 --- --- Whale meat and other whale products, fresh or

    chilled ......................................................................... 30 363

    0208.4009 --- --- Other ........................................................................... 30 363

    0208.5000 --- Of reptiles (including snakes and turtles) ....................... 30 393

    --- Other:

    [0208.9001 --- --- Pigeons ....................................................................... 30 363

    0208.9002 --- --- Pheasants .................................................................... 30 363]31

    0208.9003 --- --- Ptarmigans, frozen ...................................................... 30 446

    [0208.9004 --- --- Deer ............................................................................ 30 363] 32

    0208.9005 --- --- Seal meat, frozen ........................................................ 30 363

    […]33

    [0208.9007 --- --- Boneless reindeer meat, frozen ................................... 30 1014

    0208.9008 --- --- Reindeer meat with bone, frozen ................................ 30 1014] 34

    0208.9009 --- --- Other ........................................................................... 30 363] 35

    0209 0209.0000 Pig fat, free of lean meat, and poultry fat, not

    rendered or otherwise extracted, fresh, chilled, frozen,

    salted, in brine, dried or smoked .................................... 30 100

    31 Amendment according to Notice No. 150/2003. 32 Amendment according to Notice No. 150/2003. 33 Amendment according to Notice No. 169/2002. 34 Amendment according to Notice No. 169/2002. 35 Amendment according to Notice No. 126/2001.

  • 23

    A A1 E

    % kr/kg %

    0210 Meat and edible meat offal, salted, in brine, dried or

    smoked; edible flours and meals of meat or meat offal:

    --- Meat of swine:

    0210.1100 --- --- Hams, shoulders and cuts thereof, with bone in .......... 30 504

    0210.1200 --- --- Bellies (streaky) and cuts thereof ................................ 30 361

    --- --- Other:

    --- --- --- Smoked:

    0210.1901 --- --- --- --- Boneless ................................................................ 30 447

    0210.1902 --- --- --- --- Other ..................................................................... 30 1195

    0210.1909 --- --- --- Other ........................................................................ 30 775

    --- Meat of bovine animals:

    0210.2001 --- --- Boneless ...................................................................... 30 1462

    0210.2009 --- --- Other ........................................................................... 30 703

    [--- Other, including edible flours and meals of meat or

    meat offal:

    0210.9100 --- --- Of primates ................................................................. 30 363

    --- --- Of whales, dolphins and porpoises (mammals of the

    order Catacea); of manatees and dugongs (mammals

    of the order Sirenia):

    0210.9201 --- --- --- Whale meet, salted .................................................. 30 363

    0210.9209 --- --- --- Other ........................................................................ 30 363

    0210.9300 --- --- Of reptiles (including snakes and turtles) .................... 30 363

    --- --- Other:

    0210.9910 --- --- --- Poultry liver, dried or smoked ................................. 30 499

    --- --- --- Sheep meat, salted:

    0210.9921 --- --- --- --- Boneless ................................................................ 30 947

    0210.9929 --- --- --- --- Other ..................................................................... 30 450

    --- --- --- Sheep meat, smoked (hangikjöt)::

    0210.9931 --- --- --- --- Boneless ................................................................ 30 947

    0210.9939 --- --- --- --- Other ..................................................................... 30 450

    0210.9990 --- --- --- Other ........................................................................ 30 363] 36

    36 Amendment according to Notice No. 126/2001.

  • Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates

    Notes.

    1. This Chapter does not cover:

    [(a) Mammals of heading 0106;

    (b) Meat of mammals of heading 0106 (heading 0208 or 0210);] 37

    (c) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic

    invertebrates, dead and unfit or unsuitable for human consumption by reason of either

    their species or their condition (Chapter 5); flours, meals or pellets of fish or of

    crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption

    (heading 2301); or

    (d) Caviar or caviar substitutes prepared from fish eggs (heading 1604).

    2. In this Chapter the term “pellets” means products which have been agglomerated either

    directly by compression or by the addition of a small quantity of binder.

    A E

    % %

    0301 Live fish:

    0301.1000 --- Ornamental fish .............................................................. 0

    --- Other live fish:

    --- --- Trout (Salmo trutta, Oncorhynchus mykiss,

    Oncorhynchus clarki, Oncorhynchus aguabonita,

    Oncorhynchus gilae, Oncorhynchus apache and

    Oncorhynchus chrysogaster):

    0301.9101 --- --- --- Framed trout, including fry ...................................... 0

    0301.9109 --- --- --- Other ........................................................................ 0

    0301.9200 --- --- Eels (Anguilla spp.) .................................................... 0

    0301.9300 --- --- Carp ............................................................................ 0

    --- --- Other:

    --- --- --- Salmon:

    0301.9911 --- --- --- --- Farmed salmon, n.e.s., including fry ..................... 0

    0301.9919 --- --- --- --- Other ..................................................................... 0

    [--- --- --- Halibut:

    0301.9921 --- --- --- --- Farmed halibut, n.e.s., including fry ..................... 0

    0301.9929 --- --- --- --- Other ..................................................................... 0]38

    0301.9990 --- --- --- Other ........................................................................ 0

    0302 Fish, fresh or chilled, excluding fish fillets and other

    fish meat of heading 0304:

    --- Salmonidae, excluding livers and roes:

    --- --- Trout (Salmo trutta, Oncorhynchus mykiss, Oncor-

    hynchus clarki, Oncorhynchus aguabonita, Oncor-

    37 Amendment according to Notice No. 126/2001. 38 Amendment according to Notice No. 147/2000.

  • 25

    A A1 E

    % kr/kg %

    hynchus gilae, Oncorhynchus apache and Oncor-

    hynchus chrysogaster):

    0302.1101 --- --- --- Farmed trout ............................................................ 0

    0302.1109 --- --- --- Other ........................................................................ 0

    --- --- 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):

    0302.1201 --- --- --- Farmed salmon ........................................................ 0

    0302.1209 --- --- --- Other ........................................................................ 0

    0302.1900 --- --- Other ........................................................................... 0

    --- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,

    Soleidae, Scophthalmidae and Citharidae), excluding

    livers and roes:

    [--- --- Halibut (Reinhardtius hippoglossoides, Hippoglossus

    hippoglossus, Hippoglossus stenolepis):

    0302.2110 --- --- --- Farmed halibut ......................................................... 0

    --- --- --- Other:

    0302.2191 --- --- --- --- Greenland halibut .................................................. 0

    0302.2192 --- --- --- --- Halibut .................................................................. 0

    0302.2199 --- --- --- --- Other ..................................................................... 0]39

    0302.2200 --- --- Plaice (Pleuronectes platessa) .................................... 0

    0302.2300 --- --- Sole (Solea spp.) ......................................................... 0

    0302.2900 --- --- Other ........................................................................... 0

    --- Tunas (of the genus Thunnus), skipjack or stripe-bellied

    bonito (Euthynnus (Katsuwonus) pelamis), excluding

    livers and roes:

    0302.3100 --- --- Albacore or longfinned tunas (Thunnus alalunga) ..... 0

    0302.3200 --- --- Yellowfin tunas (Thunnus albacares) ......................... 0

    0302.3300 --- --- Skipjack or stripe-bellied bonito ................................. 0

    [0302.3400 --- --- Bigeye tunas (Thunnus obesus) .................................. 0

    0302.3500 --- --- Bluefin tunas (Thunnus thynnus) ................................ 0

    0302.3600 --- --- Southern bluefin tunas (Thunnus maccoyii) ............... 0]40

    0302.3900 --- --- Other ........................................................................... 0

    0302.4000 --- Herrings (Clupea harengus, Clupea pallasii), excluding

    livers and roes ................................................................ 0

    [--- Cod (Gadus morhua, Gadus ogac, Gadus macroce-

    phalus), excluding livers and roes:

    0302.5001 --- --- Farmed cod ................................................................. 0

    0302.5009 --- --- Other ........................................................................... 0]41

    39 Amendment according to Notice No. 147/2000. 40 Amendment according to Notice No. 126/2001. 41 Amendment according to Notice No. 147/2000.

  • 26

    A A1 E

    % kr/kg %

    --- Other fish, excluding livers and roes:

    0302.6100 --- --- Sardines (Sardina pilchardus, Sardinops spp.), sar-

    dinella (Sardinella spp.), brisling or sprats (Sprattus

    sprattus) ...................................................................... 0

    0302.6200 --- --- Haddock (Melanogrammus aeglefinus) ...................... 0

    0302.6300 --- --- Coalfish (Pollachius virens) ....................................... 0

    0302.6400 --- --- Mackerel (Scomber scombrus, Scomber australasi-

    cus, Scomber japonicus) ............................................. 0

    0302.6500 --- --- Dogfish and other sharks ............................................ 0

    0302.6600 --- --- Eels (Anguilla spp.) .................................................... 0

    [--- --- Other:

    0302.6911 --- --- --- Capelin .................................................................... 0

    0302.6912 --- --- --- Ling ......................................................................... 0

    0302.6913 --- --- --- Redfish .................................................................... 0

    0302.6914 --- --- --- Tusk ......................................................................... 0

    0302.6915 --- --- --- Catfish ..................................................................... 0

    0302.6916 --- --- --- Skate ........................................................................ 0

    […]42

    0302.6918 --- --- --- Greater silver smelt ................................................. 0

    0302.6919 --- --- --- European sea bass ..................................................... 0

    [0302.6921 --- --- --- Monkfish, whole with head ..................................... 0

    0302.6922 --- --- --- Monkfish, tails ......................................................... 0

    0302.6923 --- --- --- Monkfish, other ....................................................... 0]43

    0302.6990 --- --- --- Other ........................................................................ 0]44

    --- Livers and roes:

    0302.7010 --- --- Livers .......................................................................... 0

    --- --- Roes:

    0302.7021 --- --- --- Salmon roes and trout roes ...................................... 0

    0302.7029 --- --- --- Other ........................................................................ 0

    0303 Fish, frozen, excluding fish fillets and other fish meat

    of heading 0304:

    [--- Pacific salmon (Oncorhynchus nerka, Oncorhynchus

    gorbuscha, Oncorhynchus keta, Oncorhynchus

    tschawytscha, Oncorhynchus kisutch, Oncorhynchus

    masou and Oncorhynchus rhodurus), excluding livers

    and roes:

    0303.1100 --- --- Sockeye salmon (red salmon) ..................................... 0

    0303.1900 --- --- Other ........................................................................... 0]45

    --- Other salmonidae, excluding livers and roes:

    42 Amendment according to Notice No. 169/2002. 43 Amendment according to Notice No. 169/2002. 44 Amendment according to Notice No. 147/2000. 45 Amendment according to Notice No. 126/2001.

  • 27

    A A1 E

    % kr/kg %

    --- --- Trout (Salmo trutta, Oncorhynchus mykiss,

    Oncorhynchus clarki, Oncorhynchus aguabonita,

    Oncorhynchus gilae, Oncorhynchus apache and

    Oncorhynchus chrysogaster):

    0303.2101 --- --- --- Farmed trout ............................................................ 0

    0303.2109 --- --- --- Other ........................................................................ 0

    --- --- Atlantic salmon (Salmo salar) and Danube salmon

    (Hucho hucho):

    0303.2201 --- --- --- Farmed salmon ........................................................ 0

    0303.2209 --- --- --- Other ........................................................................ 0

    0303.2900 --- --- Other ........................................................................... 0

    --- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,

    Soleidae, Scophthalmidae and Citharidae), excluding

    livers and roes:

    [--- --- Halibut (Reinhardtius hippoglossoides, Hippoglossus

    hippoglossus, Hippoglossus stenolepis):

    0303.3110 --- --- --- Farmed halibut ......................................................... 0

    --- --- --- Other:

    0303.3121 --- --- --- --- Greenland halibut, factory processed ..................... 0

    0303.3121 --- --- --- --- Greenland halibut, vessel processed ...................... 0

    0303.3123 --- --- --- --- Halibut .................................................................. 0

    0303.3129 --- --- --- --- Other ..................................................................... 0]46

    0303.3200 --- --- Plaice (Pleuronectes platessa) .................................... 0

    0303.3300 --- --- Sole (Solea spp.) ......................................................... 0

    0303.3900 --- --- Other ........................................................................... 0

    --- Tunas (of the genus Thunnus), skipjack or stripe-bellied

    bonito (Euthynnus (Katsuwonus) pelamis), excluding

    livers and roes:

    0303.4100 --- --- Albacore or longfinned tunas (Thunnus alalunga) ..... 0

    0303.4200 --- --- Yellowfin tunas (Thunnus albacares) ......................... 0

    0303.4300 --- --- Skipjack or stripe-bellied bonito ................................. 0

    [--- --- Other:

    0303.4400 --- --- --- Bigeye tunas (Thunnus obesus) ............................... 0

    0303.4500 --- --- --- Bluefin tunas (Thunnus thynnus) ............................. 0

    0303.4600 --- --- --- Southern bluefin tunas (Thunnus maccoyii) ............ 0

    0303.4900 --- --- --- Other ........................................................................ 0]47

    0303.5000 --- Herrings (Clupea harengus, Clupea pallasii), excluding

    livers and roes ................................................................ 0

    [--- Cod (Gadus morhua, Gadus ogac, Gadus macroce-

    phalus), excluding livers and roes:

    0303.6010 --- --- Farmed cod ................................................................. 0

    --- --- Other:

    0303.6021 --- --- --- Factory processed .................................................... 0

    46 Amendment according to Notice No. 147/2000. 47 Amendment according to Notice No. 126/2001.

  • 28

    A A1 E

    % kr/kg %

    0303.6022 --- --- --- Vessel processed ..................................................... 0]48

    --- Other fish, excluding livers and roes:

    0303.7100 --- --- Sardines (Sardina pilchardus, Sardinops spp.), sar-

    dinella (Sardinella spp.), brisling or sprats (Sprattus

    sprattus) ...................................................................... 0

    --- --- Haddock (Melanogrammus aeglefinus):

    0303.7201 --- --- --- Factory processed .................................................... 0

    0303.7202 --- --- --- Vessel processed ..................................................... 0

    --- --- Coalfish (Pollachius virens):

    0303.7301 --- --- --- Factory processed .................................................... 0

    0303.7302 --- --- --- Vessel processed ..................................................... 0

    0303.7400 --- --- Mackerel (Scomber scombrus, Scomber australasi-

    cus, Scomber japonicus) ............................................. 0

    0303.7500 --- --- Dogfish and other sharks ............................................ 0

    0303.7600 --- --- Eels (Anguilla spp.) .................................................... 0

    [--- --- Sea bass (Dicentrarchus labrax, Dicentrarchus

    punctatus):

    0303.7701 --- --- --- Farmed sea bass ....................................................... 0

    0303.7701 --- --- --- Other ........................................................................ 0]49

    0303.7800 --- --- Hake (Merluccius spp., Urophycis spp.) ..................... 0

    [--- --- Other:

    0303.7911 --- --- --- Capelin, factory processed ....................................... 0

    0303.7912 --- --- --- Capelin, vessel processed ........................................ 0

    0303.7913 --- --- --- Ling ......................................................................... 0

    0303.7914 --- --- --- Tusk ......................................................................... 0

    0303.7915 --- --- --- Catfish ..................................................................... 0

    0303.7916 --- --- --- Skate ........................................................................ 0

    0303.7917 --- --- --- Redfish, factory processed ....................................... 0

    0303.7918 --- --- --- Redfish, vessel processed ........................................ 0

    […]50

    0303.7921 --- --- --- Greater silver smelt ................................................. 0

    [0303.7922 --- --- --- Blue whiting, factory processed .............................. 0

    0303.7923 --- --- --- Blue whiting, vessel processed ................................ 0]51

    [0303.7924 --- --- --- Monkfish, whole with head ..................................... 0

    0303.7925 --- --- --- Monkfish, tails ......................................................... 0

    0303.7926 --- --- --- Monkfish, other ....................................................... 0]52

    0303.7990 --- --- --- Other ........................................................................ 0]53

    --- Livers and roes:

    0303.8001 --- --- Cod roes, for industrial use (crushed, cracked) ........... 0

    48 Amendment according to Notice No. 147/2000. 49 Amendment according to Notice No. 147/2000. 50 Amendment according to Notice No. 169/2002. 51 Amendment according to Notice No. 126/2001. 52 Amendment according to Notice No. 169/2002. 53 Amendment according to Notice No. 147/2000.

  • 29

    A A1 E

    % kr/kg %

    0303.8002 --- --- Other roes, for industrial use ....................................... 0

    0303.8003 --- --- Capelin roes ................................................................ 0

    0303.8004 --- --- Cod roes, graded ......................................................... 0

    0303.8005 --- --- Other roes, graded ...................................................... 0

    0303.8006 --- --- Livers .......................................................................... 0

    0303.8009 --- --- Other ........................................................................... 0

    0304 Fish fillets and other fish meat (whether or not

    minced), fresh, chilled or frozen:

    --- Fresh or chilled:

    0304.1011 --- --- Haddock ...................................................................... 0

    0304.1012 --- --- Cod ............................................................................. 0

    0304.1013 --- --- Saithe .......................................................................... 0

    0304.1014 --- --- Herrings ...................................................................... 0

    0304.1015 --- --- Capelin ........................................................................ 0

    0304.1016 --- --- Redfish ........................................................................ 0

    0304.1017 --- --- Ling ............................................................................. 0

    0304.1018 --- --- Tusk ............................................................................ 0

    0304.1019 --- --- Other, chilled, excluding flat fish................................. 0

    --- --- Flat fish:

    0304.1021 --- --- --- Greenland halibut .................................................... 0

    0304.1022 --- --- --- Halibut ..................................................................... 0

    0304.1029 --- --- --- Other ........................................................................ 0

    0304.1031 --- --- Salmon ........................................................................ 0

    0304.1032 --- --- Trout ........................................................................... 0

    0304.1039 --- --- Other ........................................................................... 0

    --- Frozen fillets:

    --- --- Factory processed:

    0304.2001 --- --- --- Herrings ................................................................... 0

    0304.2002 --- --- --- Capelin .................................................................... 0

    0304.2003 --- --- --- Halibut, glazed blocks ............................................. 0

    0304.2004 --- --- --- Halibut, other ........................................................... 0

    0304.2005 --- --- --- Greenland halibut, glazed blocks.............................. 0

    0304.2006 --- --- --- Greenland halibut, other .......................................... 0

    0304.2007 --- --- --- Plaice, glazed blocks ............................................... 0

    0304.2008 --- --- --- Plaice, other ............................................................. 0

    0304.2009 --- --- --- Other flatfish, glazed blocks .................................... 0

    0304.2011 --- --- --- Other flatfish ............................................................ 0

    0304.2012 --- --- --- Dogfish, glazed blocks ............................................ 0

    0304.2013 --- --- --- Dogfish, other .......................................................... 0

    0304.2014 --- --- --- Porbeagle, glazed blocks ......................................... 0

    0304.2015 --- --- --- Porbeagle, other ....................................................... 0

    0304.2016 --- --- --- Redfish, glazed blocks ............................................. 0

    0304.2017 --- --- --- Redfish, other .......................................................... 0

    0304.2018 --- --- --- Ling, glazed blocks .................................................. 0

    0304.2019 --- --- --- Ling, other ............................................................... 0

  • 30

    A A1 E

    % kr/kg %

    [0304.2020 --- --- --- Blue whiting ............................................................ 0]54

    0304.2021 --- --- --- Tusk, glazed blocks ................................................. 0

    0304.2022 --- --- --- Tusk, other ............................................................... 0

    0304.2023 --- --- --- Skate, glazed blocks ................................................ 0

    0304.2024 --- --- --- Skate, other .............................................................. 0

    0304.2025 --- --- --- Catfish, glazed blocks .............................................. 0

    0304.2026 --- --- --- Catfish, other ........................................................... 0

    0304.2027 --- --- --- Saithe, glazed blocks ............................................... 0

    0304.2028 --- --- --- Saithe, other ............................................................. 0

    0304.2029 --- --- --- Haddock, glazed blocks ........................................... 0

    0304.2031 --- --- --- Haddock, other ........................................................ 0

    0304.2032 --- --- --- Cod, glazed blocks .................................................. 0

    0304.2033 --- --- --- Cod, other ................................................................ 0

    0304.2034 --- --- --- Salmon, glazed blocks ............................................. 0

    0304.2035 --- --- --- Salmon, other .......................................................... 0

    0304.2036 --- --- --- Trout, glazed blocks ................................................ 0

    0304.2037 --- --- --- Trout, other .............................................................. 0

    0304.2038 --- --- --- Other, glazed blocks ................................................ 0

    0304.2039 --- --- --- Other ........................................................................ 0

    --- --- Vessel processed:

    0304.2041 --- --- --- Herrings ................................................................... 0

    0304.2042 --- --- --- Capelin .................................................................... 0

    0304.2043 --- --- --- Halibut, glazed blocks ............................................. 0

    0304.2044 --- --- --- Halibut, other ........................................................... 0

    0304.2045 --- --- --- Greenland halibut, glazed blocks ............................. 0

    0304.2046 --- --- --- Greenland halibut, other .......................................... 0

    0304.2047 --- --- --- Plaice, glazed blocks ............................................... 0

    0304.2048 --- --- --- Plaice, other ............................................................. 0

    0304.2049 --- --- --- Other flatfish, glazed blocks .................................... 0

    0304.2051 --- --- --- Other flatfish ............................................................ 0

    0304.2052 --- --- --- Dogfish, glazed blocks ............................................ 0

    0304.2053 --- --- --- Dogfish, other .......................................................... 0

    0304.2054 --- --- --- Porbeagle, glazed blocks ......................................... 0

    0304.2055 --- --- --- Porbeagle, other ....................................................... 0

    0304.2056 --- --- --- Redfish, glazed blocks ............................................. 0

    0304.2057 --- --- --- Redfish, other .......................................................... 0

    0304.2058 --- --- --- Ling, glazed blocks .................................................. 0

    0304.2059 --- --- --- Ling, other ............................................................... 0

    [0304.2060 --- --- --- Blue whiting ............................................................ 0]55

    0304.2061 --- --- --- Tusk, glazed blocks ................................................. 0

    0304.2062 --- --- --- Tusk, other ............................................................... 0

    0304.2063 --- --- --- Skate, glazed blocks ................................................ 0

    0304.2064 --- --- --- Skate, other .............................................................. 0

    54 Amendment according to Notice No. 126/2001. 55 Amendment according to Notice No. 126/2001.

  • 31

    A A1 E

    % kr/kg %

    0304.2065 --- --- --- Catfish, glazed blocks .............................................. 0

    0304.2066 --- --- --- Catfish, other ........................................................... 0

    0304.2067 --- --- --- Saithe, glazed blocks ............................................... 0

    0304.2068 --- --- --- Saithe, other ............................................................. 0

    0304.2069 --- --- --- Haddock, glazed blocks ........................................... 0

    0304.2071 --- --- --- Haddock, other ........................................................ 0

    0304.2072 --- --- --- Cod, glazed blocks .................................................. 0

    0304.2073 --- --- --- Cod, other ................................................................ 0

    0304.2074 --- --- --- Other, glazed blocks ................................................ 0

    0304.2075 --- --- --- Other ........................................................................ 0

    --- Other:

    0304.9011 --- --- Redfish, minced or strained ........................................ 0

    0304.9012 --- --- Ling, minced or strained ............................................. 0

    0304.9013 --- --- Tusk, minced or strained ............................................. 0

    0304.9014 --- --- Catfish, minced or strained ......................................... 0

    0304.9015 --- --- Saithe, minced or strained ........................................... 0

    0304.9016 --- --- Haddock, minced or strained ...................................... 0

    [0304.9017 --- --- Cod, boneless, minced or strained .............................. 0

    0304.9018 --- --- Cod, other, minced or strained .................................... 0]56

    0304.9019 --- --- Other, minced or strained ........................................... 0

    0304.9021 --- --- Tongues ...................................................................... 0

    0304.9022 --- --- Cheeks ........................................................................ 0

    0304.9023 --- --- Tongues with cheeks, unsplit ...................................... 0

    0304.9024 --- --- Waste, n.e.s. ................................................................ 0

    [0304.9025 --- --- Tuna in bits ................................................................. 0]57

    [0304.9026 --- --- Herring butterflies or flaps ........................................... 0]58

    [0304.9027 --- --- Greenland halibut, heads (frozen) ............................... 0

    0304.9028 --- --- Tuna in bits (frozen) ................................................... 0]59

    0304.9029 --- --- Other ........................................................................... 0

    0305 Fish, dried, salted or in brine; smoked fish, whether or

    not cooked before or during the smoking process;

    flours, meals and pellets of fish, fit for human con-

    sumption:

    0305.1000 --- Flours, meals and pellets of fish, fit for human con-

    sumption ......................................................................... 0

    [--- Livers and roes of fish, dried, smoked, salted or in

    brine:]60

    0305.2001 --- --- Lumpfish roes, salted .................................................. 0

    0305.2002 --- --- Cod roes, sugar salted ................................................. 0

    56 Amendment according to Notice No. 150/2003. 57 Amendment according to Notice No. 126/2001. 58 Amendment according to Notice No. 150/2003. 59 Amendment according to Notice No. 152/2004. 60 Amendment according to Notice No. 126/2001.

  • 32

    A A1 E

    % kr/kg %

    0305.2003 --- --- Other roes, sugar salted ............................................... 0

    0305.2004 --- --- Cod roes, roughly salted ............................................. 0

    0305.2005 --- --- Capelin roes, roughly salted ........................................ 0

    0305.2006 --- --- Other roes, roughly salted ........................................... 0

    0305.2009 --- --- Other ........................................................................... 0

    --- Fish fillets, dried, salted or in brine, but not smoked:

    --- --- Salted:

    0305.3011 --- --- --- Cod .......................................................................... 0

    0305.3012 --- --- --- Cod, in