Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff

COUNCIL REGULATION (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff

Article 1

The combined nomenclature shall comprise:

(a) the harmonized system nomenclature;

(b) Community subdivisions to that nomenclature, referred to as ‘CN subheadings’ in those cases where a corresponding rate of duty is specified;

(c) preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.

The Annex comprises the conventional rates of duty.

However, whenever autonomous rates of duty are lower than the conventional rates of duty or where conventional rates of duty do not apply, the autonomous rates are also shown in the said Annex.

Article 2

An Integrated Tariff of the European Communities, hereinafter referred to as the ‘Taric’, which meets the requirements of the Common Customs Tariff, external trade statistics, the commercial, agricultural and other Community policies concerning the importation or exportation of goods, shall be established by the Commission.

The tariff shall be based on the Combined Nomenclature and include:

(a) the measures contained in this Regulation;

(b) the additional Community subdivisions, referred to as ‘Taric subheadings’, which are needed for the implementation of specific Community measures listed in Annex II;

(c) any other information necessary for the implementation or management of the Taric codes and additional codes as defined in Article 3(2) and (3);

(d) the rates of customs duty and other import and export charges, including duty exemptions and preferential tariff rates applicable to specific goods on importation or exportation;

(e) measures shown in Annex II applicable on the importation and exportation of specific goods.

Article 3

Each CN subheading shall have an eight digit code number:

(a) the first six digits shall be the code numbers relating to the headings and subheadings of the harmonized system nomenclature;

(b) the seventh and eighth digits shall identify the CN subheadings. When a heading or subheading of the harmonized system is not further subdivided for Community purposes, the seventh and eighth digits shall be ‘00’.

Article 5

Article 6

The Taric shall be established, updated, managed and disseminated by the Commission, which shall, wherever possible, use computerised means. The Commission shall, in particular, take the necessary steps to:

(a) integrate all measures contained in this Regulation or shown in Annex II thereto into the Taric,

(b) attribute Taric codes and Taric additional codes,

(c) update the Taric immediately,

(d) disseminate in electronic format changes to the Taric immediately.

Article 8

The committee  provided for in Article 247 of the Community Customs Code may examine any matter referred to it by its chairman, either on his own initiative or at the request of a representative of a Member State:

(a) concerning the combined nomenclature;

(b) concerning the Taric nomenclature and any other nomenclature which is wholly or partly based on the combined nomenclature or which adds any subdivisions to it, and which is established by specific Community provisions with a view to the application of tariff or other measures relating to trade in goods.

Article 9

Measures relating to the matters set out below shall be adopted in accordance with the procedure defined in Article 10:

(a) application of the Combined Nomenclature and the Taric, concerning in particular: ————— — explanatory notes; — the creation, if necessary, and for the purpose of responding to the Community's own needs, of statistical subheadings in the Taric, when to do so appears more appropriate than in the CN;

(b) amendments to the combined nomenclature to take account of changes in requirements relating to statistics or to commercial policy;

(c) amendments to Annex II;

(d) amendments to the combined nomenclature and adjustments to duties in accordance with decisions adopted by the Council or the Commission;

(e) amendments to the combined nomenclature intended to adapt it to take account of technological or commercial developments or aimed at the alignment or clarification of texts;

(f) amendments to the combined nomenclature resulting from changes to the harmonized system nomenclature;

(g) questions relating to the application, functioning and management of the harmonised system to be discussed within the Customs Cooperation Council, as well as their implementation by the Community.

The provisions adopted under paragraph 1 shall not amend:

— the rates of customs duties;

— agricultural duties, refunds or other amounts applicable within the framework of the common agricultural policy or within that of specific schemes applicable to certain goods resulting from the processing of agricultural products;

— quantitative restrictions laid down under Community provisions;

— nomenclatures adopted within the framework of the common agricultural policy.

Article 10

The period laid down in Article 4(3) of Decision 1999/468/EC shall be set at three months.

Article 12

Article 14

Where a tariff preference is granted on the basis or rules of origin derived from the nomenclature of the Customs Cooperation Council in force on 31 December 1987, those rules shall remain applicable in accordance with the Community acts in force on that date.

Article 15

Community acts which include the tariff or statistical nomenclature shall be amended accordingly by the Commission.

Article 16

Regulations (EEC) No 950/68 and (EEC) No 97/69 are hereby repealed.

Article 17

This Regulation shall enter into force on the third day followings its publication in the Official Journal of the European Communities.

Articles 1 to 5 and 12 to 16 shall not apply until 1 January 1988.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

PART ONE

PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

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

(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.

(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 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) mixtures, 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, in so far as this criterion is applicable; (c) when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

(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 they 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), packing materials and packing containers (³) 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.

The conventional rates of duty reproduced in column 3 are applicable from 1 January 2026. When autonomous rates of duty are lower than the conventional rates of duty, the autonomous duties, shown by means of a footnote, are applicable.

— ‘€ 1/% vol/hl’ = € 1 × 40, giving a duty of € 40 per hectolitre, or — ‘€ 1/% vol/hl + € 5/hl’ = € 1 × 40 plus € 5, giving a duty of € 45 per hectolitre. Where, in addition, a minimum (MIN) value is shown, for example ‘€ 1,6/% vol/hl MIN € 9/hl’, it means that the duty, calculated on the basis of the above rule, is to be compared with the minimum duty, for example ‘€ 9/hl’, and the higher of the two is to be applied.

(a) in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers; (b) in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.

Where the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable to the goods, the said goods shall be classified in the code referring to the end-use and Article 254 of Regulation (EU) No 952/2013 shall not apply.

SECTION II

SPECIAL PROVISIONS

(a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49 , operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20 , for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms; (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland. CN code Description 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 8901 10 – Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds 8901 10 10 – – Seagoing 8901 20 – Tankers 8901 20 10 – – Seagoing 8901 30 – Refrigerated vessels, other than those of subheading 8901 20 8901 30 10 – – Seagoing 8901 90 – Other vessels for the transport of goods and other vessels for the transport of both persons and goods 8901 90 10 – – Seagoing 8902 00 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 8902 00 10 – Seagoing 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes – Sailboats, other than inflatable, with or without auxiliary motor 8903 22 – – Of a length exceeding 7,5 m but not exceeding 24 m 8903 22 10 – – – Seagoing 8903 23 – – Of a length exceeding 24 m 8903 23 10 – – – Seagoing – Motorboats, other than inflatable, not including outboard motorboats 8903 32 – – Of a length exceeding 7,5 m but not exceeding 24 m 8903 32 10 – – – Seagoing 8903 33 – – Of a length exceeding 24 m 8903 33 10 – – – Seagoing 8904 00 Tugs and pusher craft 8904 00 10 – Tugs – Pusher craft 8904 00 91 – – Seagoing 8905 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 8905 10 – Dredgers 8905 10 10 – – Seagoing 8905 90 – Other 8905 90 10 – – Seagoing 8906 Other vessels, including warships and lifeboats other than rowing boats 8906 10 00 – Warships 8906 90 – Other 8906 90 10 – – Seagoing

— civil aircraft, — certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion, — ground flying trainers and their parts, for civil use. These goods are covered by headings and subheadings listed in tables in paragraph 5.

However, these conditions shall not apply in cases where civil aircraft falling under subheadings 8802 11 , 8802 12 , 8802 20 , 8802 30 , 8802 40 have been duly entered on a register of a Member State or a third country in accordance with the Convention on International Civil Aviation dated 7 December 1944 and reference is made in the customs declaration for release for free circulation to the relevant certificate of registration. The provisions of the CN Preliminary Provisions, Section I – General Rules, point C. 4. shall apply mutatis mutandis.

3917 40 , 4011 30 , 4012 13 , 4012 20 , 7324 10 , 7326 20 , 8302 10 , 8302 20 , 8302 42 , 8302 49 , 8302 60 , 8407 10 , 8408 90 , 8409 10 , 8411 , 8412 10 , 8412 21 , 8412 29 , 8412 31 , 8412 39 , 8412 80 80 , 8412 90 , 8413 19 , 8413 20 , 8413 30 , 8413 50 , 8413 60 , 8413 70 , 8413 81 , 8413 91 , 8414 10 , 8414 20 , 8414 30 , 8414 51 , 8414 59 , 8414 80 , 8414 90 , 8415 81 , 8415 82 , 8415 83 , 8418 10 , 8418 30 , 8418 40 , 8418 61 , 8418 69 , 8419 50 , 8419 81 , 8421 19 , 8421 21 , 8421 23 , 8421 29 , 8421 31 , 8421 32 , 8421 39 , 8424 10 , 8479 90 , 8483 10 , 8483 30 , 8483 40 , 8483 50 , 8483 60 , 8483 90 , 8484 10 , 8484 90 , 8501 32 , 8501 52 , 8501 61 , 8501 62 , 8501 63 , 8502 , 8504 10 , 8504 31 , 8504 32 , 8504 33 , 8504 40 , 8504 50 , 8507 , 8511 10 , 8511 20 , 8511 30 , 8511 40 , 8511 50 , 8511 80 , 8518 10 , 8518 22 , 8518 29 , 8518 30 , 8518 40 , 8518 50 , 8519 81 , 8521 10 , 8526 , 8528 52 , 8529 10 , 8531 10 95 , 8531 20 , 8531 80 , 8539 10 , 8544 30 , 8801 , 8802 11 , 8802 12 , 8802 20 , 8802 30 , 8802 40 , 8806 10 , 8806 21 , 8806 22 , 8806 23 , 8806 24 , 8806 29 , 8806 91 , 8806 92 , 8806 93 , 8806 94 , 8806 99 , 8807 10 , 8807 20 , 8807 30 , 8807 90 , 9001 90 , 9002 90 , 9014 10 , 9025 , 9029 20 38 , 9030 31 , 9030 33 , 9030 89 , 9032 , 9104 . For the following subheadings, relief from customs duties for products for use in civil aircraft is granted only for the goods described in the second column: Subheading Description 3917 21 90 , 3917 22 90 , 3917 23 90 , 3917 29 00 , 3917 31 , 3917 33 , 3917 39 00 , 7413 00 , 8307 10 , 8307 90 With fittings attached 4008 29 Profile shapes, cut to size 4009 12 , 4009 22 , 4009 32 , 4009 42 Suitable for conducting gases or liquids 3926 90 , 4016 10 , 4016 93 , 4016 99 For technical uses 4504 90 Gaskets, washers and other seals 6812 80 Other than clothing, clothing accessories, footwear, headgear, paper, millboard, felt or compressed asbestos fibre jointing, in sheets or rolls 6812 99 Other than paper, millboard, felt; other than compressed asbestos fibre jointing, in sheets or rolls 6813 20 , 6813 81 , 6813 89 With a basis of asbestos or of other mineral substances 7007 21 Windshields, not framed 7322 90 Air heaters and hot-air distributors (excluding parts thereof) 7324 90 Sanitary ware (excluding parts thereof) 7608 10 , 7608 20 With fittings attached, suitable for conducting gases or liquids 8108 90 Tubes and pipes, with fittings attached, suitable for conducting gases or liquids 8415 90 Of air-conditioning machines of subheading 8415 81 , 8415 82 or 8415 83 8419 90 Parts of heat exchange units 8479 89 Hydropneumatic batteries; mechanical actuators for thrust reversers; toilet units specially designed; air humidifiers and dehumidifiers; servomechanisms, non-electric; non-electric starter motors; pneumatic starters for turbojets, turbopropellers and other gas turbines; windscreen wipers, non-electric; propeller regulators, non-electric 8501 20 , 8501 40 Of an output exceeding 735 W but not exceeding 150 kW 8501 31 Of an output exceeding 735 W, DC generators 8501 33 Motors of an output not exceeding 150 kW and generators 8501 34 Generators, of an output exceeding 375 kW 8501 51 Of an output exceeding 735 W 8501 53 Of an output not exceeding 150 kW 8501 72 Of an output exceeding 735 W 8501 80 Of an output not exceeding 750 kW 8516 80 20 Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing 8522 90 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of subheading 8519 81 8529 90 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of heading 8526 8536 70 Connectors of plastics for optical fibres, optical fibre bundles or cables 8543 70 90 Electric synchros and transducers; defrosters and demisters with electric resistors 9020 00 Excluding parts 9029 10 Electric or electronic revolution counters 9029 90 Of revolution counters, speed indicators and tachometers 9109 10 , 9109 90 Of a width or diameter not exceeding 50 mm 9405 11 , 9405 19 , 9405 61 , 9405 69 Of plastics or of base metal 9405 92 , 9405 99 Of the articles of subheadings 9405 11 , 9405 19 , 9405 61 or 9405 69 , of plastics or of base metal

However, for subheadings 8802 11 , 8802 12 , 8802 20 , 8802 30 , 8802 40 , the footnote reference reads: 'Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013). These conditions shall not apply in cases where civil aircraft have been duly entered on a register of a Member State or a third country in accordance with the Convention on International Civil Aviation dated 7 December 1944 and reference is made in the customs declaration for release for free circulation to the relevant certificate of registration.'

(1) pharmaceutical substances which are covered by the CAS RN (chemical abstracts service registry numbers) and the international non-proprietary names (INNs) listed in Annex 3; (2) salts, esters and hydrates of INNs which are described by combining INNs of Annex 3 with prefixes or suffixes of Annex 4, provided such products are classifiable in the same 6-digit HS-subheadings as the relevant INN; (3) salts, esters and hydrates of INNs which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-subheadings as the corresponding INNs; (4) pharmaceutical intermediates, i.e. compounds of a kind used in the manufacture of finished pharmaceutical products which are covered by the CAS RN and the chemical names, listed in Annex 6.

(1) INNs cover only those substances described in the lists of recommended and proposed INNs published by the World Health Organisation (WHO). Where the number of substances covered by an INN is less than that covered by the CAS RN, only those substances covered by the INN will be subject to duty-free treatment; (2) where a product of Annex 3 or Annex 6 is identified by a CAS RN corresponding to a specific isomer, only that isomer may qualify for duty-free treatment; (3) double derivatives (salts, esters and hydrates) of INNs identified by a combination of an INN of Annex 3 with a prefix or suffix of Annex 4 qualify for duty-free treatment, provided they are classifiable in the same 6-digit HS-subheading as the relevant INN: example: alanine methyl ester, hydrochloride; (4) where an INN of Annex 3 is a salt (or an ester), no other salt (or ester) of the acid corresponding to the INN may qualify for duty-free treatment: example: oxprenoate potassium (INN): duty-free oxprenoate sodium: not duty-free. (5) where no CAS RN is indicated for a product of Annex 3 or Annex 6 (number 0-00-0), the international non-proprietary name (INN) or listed chemical name is sufficient for duty-free treatment.

— contained in consignments sent by one private individual to another, or — contained in travellers' personal luggage, provided that such importations are not of a commercial nature. This flat-rate 2,5 % customs duty shall apply, provided that the intrinsic value of the goods subject to import duty does not exceed € 700 per consignment or per traveller. Such flat-rate assessment shall not apply to goods for which the rate of duty in the schedule of customs duties is ‘free’ and to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 27 or pursuant to Article 41 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (⁶).

(a) in the case of goods contained in consignments sent by one private individual to another, such consignments: — are of an occasional nature, — contain goods exclusively for the personal use of the consignee or his family, which do not by their nature or quantity reflect any commercial interest, — are sent to the consignee by the consignor free of payment of any kind; (b) in the case of goods contained in travellers' personal luggage, they: — are of an occasional nature, and — consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.

For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.

The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5(a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.

(a) chargeable at the same rate of customs duty as the goods: — where such goods are subject to an ad valorem customs duty, or — where they are to be included in the dutiable weight of the goods; (b) admitted free of customs duties: — where the goods are free of customs duty, or — where the goods are dutiable otherwise than by reference to weight or value, or — where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.

— goods unfit for consumption, — seeds, — bolting cloth, not made up, — certain types of fresh table grapes, tobacco and nitrate. These goods are covered by subheadings (⁷) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’ or ‘This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions’.

— for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC (⁸)), — for seed potatoes (Council Directive 2002/56/EC of 13 June 2002 (⁹)), — for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002 (¹⁰)). When hybrid sweetcorn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind to which the agricultural provisions do not apply, favourable tariff treatment by reason of their nature shall be granted, provided that it is established that the goods are actually intended for sowing.

★ Refers to new code numbers

■ Refers to code numbers used the previous year but with differing coverage

AD F/M Additional duty on flour

AD S/Z Additional duty on sugar

b/f Bottle flask

cm/s Centimetre(s) per second

EA Agricultural component

€ Euro

INN International non-proprietary name

INNM International non-proprietary name modified

ISO International Organisation for Standardisation

Kbit 1 024  bits

kg/br Kilogram, gross

kg/net Kilogram, net

kg/net eda Kilogram drained net weight

kg/net mas Kilogram net, of dry matter

MAX Maximum

Mbit 1 048 576  bits

MIN Minimum

ml/g Millilitre(s) per gram

mm/s Millimetre(s) per second

RON Research octane number

A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519 ]). In an annex to the schedule of customs duties, the placing of the annex's reference between square brackets indicates that the contents of that annex have been deleted (for example, [Annex 7]).

c/k Carats (1 metric carat = 2 × 10^–4 kg)

ce/el Number of cells

ct/l Carrying capacity in tonnes (¹¹)

g Gram

gi F/S Gram of fissile isotopes

kg H2O2 Kilogram of hydrogen peroxide

kg K2O Kilogram of potassium oxide

kg KOH Kilogram of potassium hydroxide (caustic potash)

kg met.am. Kilogram of methylamines

kg N Kilogram of nitrogen

kg NaOH Kilogram of sodium hydroxide (caustic soda)

kg/net eda Kilogram drained net weight

kg P2O5 Kilogram of diphosphorus pentaoxide

kg 90 % sdt Kilogram of substance 90 % dry

kg U Kilogram of uranium

1 000  kWh Thousand kilowatt hours

l Litre

l alc. 100 % Litre pure (100 %) alcohol

m Metre

m² Square metre

m³ Cubic metre

1 000  m³ Thousand cubic metres

pa Number of pairs

p/st Number of items

100 p/st Hundred items

1 000  p/st Thousand items

TJ Terajoule (gross calorific value)

t. CO2 Tonne of CO2 (carbon dioxide) equivalent (¹²)

— No supplementary unit

PART TWO

SCHEDULE OF CUSTOMS DUTIES

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.

1.This chapter covers all live animals, except:

(a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301 , 0306 , 0307 or 0308 ;

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

(c) animals of heading 9508 .

CN code	Description	Conventional rate of duty (%)	Supplementary unit
1	2	3	4
0101	Live horses, asses, mules and hinnies:
	– Horses:
0101 21 00	– – Pure-bred breeding animals (1)	Free	p/st
0101 29	– – Other:
0101 29 10	– – – For slaughter (2)	Free	p/st
0101 29 90	– – – Other	11,5	p/st
0101 30 00	– Asses	7,7	p/st
0101 90 00	– Other	10,9	p/st
0102	Live bovine animals:
	– Cattle:
0102 21	– – Pure-bred breeding animals (3):
0102 21 10	– – – Heifers (female bovines that have never calved)	Free	p/st
0102 21 30	– – – Cows	Free	p/st
0102 21 90	– – – Other	Free	p/st
0102 29	– – Other:
0102 29 05	– – – Of the sub-genus Bibos or of the sub-genus Poephagus	Free	p/st
	– – – Other:
0102 29 10	– – – – Of a weight not exceeding 80 kg	10,2 + 93,1 €/100 kg/net (4)	p/st
	– – – – Of a weight exceeding 80 kg but not exceeding 160 kg:
0102 29 21	– – – – – For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 29	– – – – – Other	10,2 + 93,1 €/100 kg/net (4)	p/st
	– – – – Of a weight exceeding 160 kg but not exceeding 300 kg:
0102 29 41	– – – – – For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 49	– – – – – Other	10,2 + 93,1 €/100 kg/net (4)	p/st
	– – – – Of a weight exceeding 300 kg:
	– – – – – Heifers (female bovines that have never calved):
0102 29 51	– – – – – – For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 59	– – – – – – Other	10,2 + 93,1 €/100 kg/net (4)	p/st
	– – – – – Cows:
0102 29 61	– – – – – – For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 69	– – – – – – Other	10,2 + 93,1 €/100 kg/net (4)	p/st
	– – – – – Other:
0102 29 91	– – – – – – For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 99	– – – – – – Other	10,2 + 93,1 €/100 kg/net (4)	p/st
	– Buffalo:
0102 31 00	– – Pure-bred breeding animals (3)	Free	p/st
0102 39	– – Other:
0102 39 10	– – – Domestic species	10,2 + 93,1 €/100 kg/net	p/st
0102 39 90	– – – Other	Free	p/st
0102 90	– Other:
0102 90 20	– – Pure-bred breeding animals (3)	Free	p/st
	– – Other:
0102 90 91	– – – Domestic species	10,2 + 93,1 €/100 kg/net	p/st
0102 90 99	– – – Other	Free	p/st
0103	Live swine:
0103 10 00	– Pure-bred breeding animals (5)	Free	p/st
	– Other:
0103 91	– – Weighing less than 50 kg:
0103 91 10	– – – Domestic species	41,2 €/100 kg/net	p/st
0103 91 90	– – – Other	Free	p/st
0103 92	– – Weighing 50 kg or more:
	– – – Domestic species:
0103 92 11	– – – – Sows having farrowed at least once, of a weight of not less than 160 kg	35,1 €/100 kg/net	p/st
0103 92 19	– – – – Other	41,2 €/100 kg/net	p/st
0103 92 90	– – – Other	Free	p/st
0104	Live sheep and goats:
0104 10	– Sheep:
0104 10 10	– – Pure-bred breeding animals (6)	Free	p/st
	– – Other:
0104 10 30	– – – Lambs (up to a year old)	80,5 €/100 kg/net (4)	p/st
0104 10 80	– – – Other	80,5 €/100 kg/net (4)	p/st
0104 20	– Goats:
0104 20 10	– – Pure-bred breeding animals (6)	3,2	p/st
0104 20 90	– – Other	80,5 €/100 kg/net (4)	p/st
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 11	– – Fowls of the species Gallus domesticus:
	– – – Grandparent and parent female chicks:
0105 11 11	– – – – Laying stocks	52 €/1 000  p/st	p/st
0105 11 19	– – – – Other	52 €/1 000  p/st	p/st
	– – – Other:
0105 11 91	– – – – Laying stocks	52 €/1 000  p/st	p/st
0105 11 99	– – – – Other	52 €/1 000  p/st	p/st
0105 12 00	– – Turkeys	152 €/1 000  p/st	p/st
0105 13 00	– – Ducks	52 €/1 000  p/st	p/st
0105 14 00	– – Geese	152 €/1 000  p/st	p/st
0105 15 00	– – Guinea fowls	52 €/1 000  p/st	p/st
	– Other:
0105 94 00	– – Fowls of the species Gallus domesticus	20,9 €/100 kg/net	p/st
0105 99	– – Other:
0105 99 10	– – – Ducks	32,3 €/100 kg/net	p/st
0105 99 20	– – – Geese	31,6 €/100 kg/net	p/st
0105 99 30	– – – Turkeys	23,8 €/100 kg/net	p/st
0105 99 50	– – – Guinea fowls	34,5 €/100 kg/net	p/st
0106	Other live animals:
	– Mammals:
0106 11 00	– – Primates	Free	p/st
0106 12 00	– – Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)	Free	p/st
0106 13 00	– – Camels and other camelids (Camelidae)	Free	p/st
0106 14	– – Rabbits and hares:
0106 14 10	– – – Domestic rabbits	3,8	p/st
0106 14 90	– – – Other	Free	—
0106 19 00	– – Other	Free	— (7)
0106 20 00	– Reptiles (including snakes and turtles)	Free	p/st
	– Birds:
0106 31 00	– – Birds of prey	Free	p/st
0106 32 00	– – Psittaciformes (including parrots, parakeets, macaws and cockatoos)	Free	p/st
0106 33 00	– – Ostriches; emus (Dromaius novaehollandiae)	Free	p/st
0106 39	– – Other:
0106 39 10	– – – Pigeons	6,4	p/st
0106 39 80	– – – Other	Free	—
	– Insects:
0106 41 00	– – Bees	Free	—
0106 49 00	– – Other	Free	—
0106 90 00	– Other	Free	—
(1) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66, ELI: http://data.europa.eu/eli/reg/2016/1012/oj); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9, ELI: http://data.europa.eu/eli/reg_impl/2017/717/oj); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/602/oj); Commission Implementing Regulation (EU) 2015/262 (OJ L 59, 3.3.2015, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2015/262/oj)). (2) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)). (3) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66, ELI: http://data.europa.eu/eli/reg/2016/1012/oj); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9, ELI: http://data.europa.eu/eli/reg_impl/2017/717/oj); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/602/oj); Commission Regulation (EC) No 133/2008 (OJ L 41, 15.2.2008, p. 11, ELI: http://data.europa.eu/eli/reg/2008/133/oj)). (4) WTO tariff quota. (5) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66, ELI: http://data.europa.eu/eli/reg/2016/1012/oj); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9, ELI: http://data.europa.eu/eli/reg_impl/2017/717/oj); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/602/oj)). (6) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66, ELI: http://data.europa.eu/eli/reg/2016/1012/oj); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9, ELI: http://data.europa.eu/eli/reg_impl/2017/717/oj); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/602/oj); Commission Regulation (EC) No 874/96 (OJ L 118, 15.5.1996, p. 12, ELI: http://data.europa.eu/eli/reg/1996/874/oj)). (7) Upon import into the European Union, the supplementary unit applied is p/st.

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) edible, non-living insects (heading 0410 );

(c) guts, bladders or stomachs of animals (heading 0504 ) or animal blood (heading 0511 or 3002 ); or

(d) animal fat, other than products of heading 0209 (Chapter 15).

1.

A. The following expressions have the meanings hereby assigned to them: (a) ‘carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10 : whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; ‘carcase’ includes the front part of the carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 pairs of ribs; (b) ‘half-carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10 : the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis; ‘half-carcase’ includes the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 ribs; (c) ‘compensated quarters’, for the purposes of subheadings 0201 20 20 and 0202 20 10 : portions composed of either: — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or — *forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib. The forequarters and the hindquarters constituting ‘compensated quarters’ must be presented to customs at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed, provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters); (d) ‘unseparated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30 : the front part of a carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut), with or without the thin flank; (e) ‘separated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30 : the front part of a half-carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut), with or without the thin flank; (f) ‘unseparated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50 : the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank; (g) ‘separated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50 : the rear part of a half-carcase, comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank; (h) *1. ‘crop’ and ‘chuck and blade’ cuts, for the purposes of subheading 0202 30 50 : the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib; 2. *‘brisket’ cut, for the purposes of subheading 0202 30 50 : the lower part of the forequarter, comprising the brisket navel end and the brisket point end. B. Products covered by additional notes 1(A)(a) to (g) to this chapter may be presented with or without the vertebral column. C. In determining the number of whole or cut ribs referred to in additional note 1(A), only those attached to the vertebral column are to be taken into consideration. If the vertebral column has been removed, only the whole or cut ribs which otherwise would have been directly attached to the vertebral column are to be taken into consideration.*

2.

A. The following expressions have the meanings hereby assigned to them:* (a) ‘carcases or half-carcases’, for the purposes of subheadings 0203 11 10 and 0203 21 10 : slaughtered pigs, in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through each cervical, dorsal, lumbar and sacral vertebra, through or along the sternum and through the ischio-pubic symphysis. These carcases or half-carcases may be with or without head, with or without the chaps, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands); (b) ‘hams’ (legs), for the purposes of subheadings 0203 12 11 , 0203 22 11 , 0210 11 11 and 0210 11 31 : the posterior (caudal) part of the half-carcase, including bones, with or without the foot, shank, rind or subcutaneous fat. The ham (leg) is separated from the rest of the half-carcase, so that it includes, at most, the last lumbar vertebra; (c) ‘fore-ends’, for the purposes of subheadings 0203 19 11 , 0203 29 11 , 0210 19 30 and 0210 19 60 : the anterior (cranial) part of the half-carcase without the head, with or without the chaps, including bones, with or without foot, shank, rind or subcutaneous fat. The fore-end is separated from the rest of the half-carcase, so that it includes, at most, the fifth dorsal vertebra. The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column; (d) ‘shoulders’, for the purposes of subheadings 0203 12 19 , 0203 22 19 , 0210 11 19 and 0210 11 39 : the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat. The blade-bone and attached muscles, presented separately, remain classified in this subheading as a part of the shoulder; (e) ‘loins’, for the purposes of subheadings 0203 19 13 , 0203 29 13 , 0210 19 40 and 0210 19 70 : the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind. The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column; (f) ‘bellies’, for the purposes of subheadings 0203 19 15 , 0203 29 15 , 0210 12 11 and 0210 12 19 : the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as ‘streaky’, with or without bones, but with the rind and the subcutaneous fat; (g) ‘bacon sides’, for the purposes of subheading 0210 19 10 : the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and diaphragm; (h) ‘spencers’, for the purposes of subheading 0210 19 10 : the bacon side without the ham, whether or not boned; (ij) ‘three-quarter sides’, for the purposes of subheading 0210 19 20 : the bacon side without the fore-end, whether or not boned; (k) ‘middles’, for the purposes of subheading 0210 19 20 : the bacon side without the ham and the fore-end, whether or not boned. The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles. B. The parts of the cuts defined in paragraph 2(A)(f) fall in the same subheadings, only if they contain rind and subcutaneous fat. If the cuts falling in subheadings 0210 11 11 , 0210 11 19 , 0210 11 31 , 0210 11 39 , 0210 19 30 and 0210 19 60 are derived from a bacon side from which the bones indicated under paragraph 2(A)(g) have already been removed, the lines of cutting must follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof must contain bones. C. Subheadings 0206 49 00 and 0210 99 49 , include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof. The head is separated from the rest of the half-carcase as follows: — by a straight cut parallel to the cranium; or — by a cut parallel to the cranium up to the level of the eyes and then inclined to the front of the head, thereby causing the chaps to remain attached to the half-carcase. The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part, are considered parts of heads. However, the cuts of boneless meat of the fore-end, presented alone (jowls, chaps, or chaps and jowls together), fall in subheading 0203 19 55 , 0203 29 55 , 0210 19 50 or 0210 19 81 , as the case may be. D. For the purposes of subheadings 0209 10 11 and 0209 10 19 , ‘subcutaneous pig fat’ has the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue must exceed the weight of the rind. These subheadings also include subcutaneous pig fat from which the rind has been removed. E. For the purposes of subheadings 0210 11 31 , 0210 11 39 , 0210 12 19 and 0210 19 60 to 0210 19 89 , products in which the water/protein ratio in the meat (nitrogen content × 6,25) is 2,8 or less is considered as ‘dried or smoked’. The nitrogen content is determined in accordance with ISO method 937-1978.*

3.

A. For the purposes of heading 0204 , the following expressions have the meanings hereby assigned to them:* (a) ‘carcases’, for the purposes of subheadings 0204 10 , 0204 21 , 0204 30 , 0204 41 , 0204 50 11 and 0204 50 51 : whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; (b) ‘half-carcases’, for the purposes of subheadings 0204 10 , 0204 21 , 0204 30 , 0204 41 , 0204 50 11 and 0204 50 51 : the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis; (c) ‘short-forequarters’, for the purposes of subheadings 0204 22 10 , 0204 42 10 , 0204 50 13 and 0204 50 53 : the anterior part of the carcase, with or without the breast, including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven pairs of whole or cut ribs; (d) ‘short-forequarters’, for the purposes of subheadings 0204 22 10 , 0204 42 10 , 0204 50 13 and 0204 50 53 : the anterior part of the half-carcase, with or without the breast, including all the bones and the shoulder, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven whole or cut ribs; (e) ‘chines and/or best ends’, for the purposes of subheadings 0204 22 30 , 0204 42 30 , 0204 50 15 and 0204 50 55 : the remaining part of the carcase after the legs and short-forequarters have been removed, with or without the kidneys; the chines, when separated from the best ends, must include a minimum of five lumbar vertebrae; the best ends, when separated from the chines, must include a minimum of five pairs of whole or cut ribs; (f) ‘chine and/or best end’, for the purposes of subheadings 0204 22 30 , 0204 42 30 , 0204 50 15 and 0204 50 55 : the remaining part of the half-carcase after the legs and short-forequarters have been removed, with or without the kidney; the chine, when separated from the best end, must include a minimum of five lumbar vertebrae; the best end, when separated from the chine, must include a minimum of five whole or cut ribs; (g) ‘legs’, for the purposes of subheadings 0204 22 50 , 0204 42 50 , 0204 50 19 and 0204 50 59 : the rear part of the carcase, comprising all the bones and the legs and cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis; (h) ‘legs’, for the purposes of subheadings 0204 22 50 , 0204 42 50 , 0204 50 19 and 0204 50 59 : the rear part of the half-carcase comprising all the bones and the leg cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis. B. *In determining the number of whole or cut ribs referred to in paragraph 3 A, only those attached to the backbone are to be taken into consideration.

4.

The following expressions have the meanings hereby assigned to them:

(a) ‘poultry cuts, with bone in’, for the purposes of subheadings 0207 13 20 to 0207 13 60 , 0207 14 20 to 0207 14 60 , 0207 26 20 to 0207 26 70 , 0207 27 20 to 0207 27 70 , 0207 44 21 to 0207 44 61 , 0207 45 21 to 0207 45 61 , 0207 54 21 to 0207 54 61 , 0207 55 21 to 0207 55 61 and 0207 60 21 to 0207 60 61 : the cuts specified therein, including all bones. Poultry cuts as referred to in (a) which have been partly boned fall in subheading 0207 13 70 , 0207 14 70 , 0207 26 80 , 0207 27 80 , 0207 44 71 , 0207 44 81 , 0207 45 71 , 0207 45 81 , 0207 54 71 , 0207 54 81 , 0207 55 71 , 0207 55 81 and 0207 60 81 ; (b) ‘halves’, for the purposes of subheadings 0207 13 20 , 0207 14 20 , 0207 26 20 , 0207 27 20 , 0207 44 21 , 0207 45 21 , 0207 54 21 , 0207 55 21 and 0207 60 21 : halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone; (c) ‘quarters’, for the purposes of subheadings 0207 13 20 , 0207 14 20 , 0207 26 20 , 0207 27 20 , 0207 44 21 , 0207 45 21 , 0207 54 21 , 0207 55 21 and 0207 60 21 : leg quarters or breast quarters, obtained by a transversal cut of a half; (d) ‘whole wings, with or without tips’, for the purposes of subheadings 0207 13 30 , 0207 14 30 , 0207 26 30 , 0207 27 30 , 0207 44 31 , 0207 45 31 , 0207 54 31 , 0207 55 31 and 0207 60 31 : poultry cuts, consisting of the humerus, radius and ulna, together with the surrounding musculature. The tip, including the carpal bones, may or may not have been removed. The cuts must have been made at the joints; (e) ‘breasts’, for the purposes of subheadings 0207 13 50 , 0207 14 50 , 0207 26 50 , 0207 27 50 , 0207 44 51 , 0207 45 51 , 0207 54 51 , 0207 55 51 and 0207 60 51 : poultry cuts, consisting of the sternum and the ribs distributed on both sides of it, together with the surrounding musculature; (f) ‘legs’, for the purposes of subheadings 0207 13 60 , 0207 14 60 , 0207 44 61 , 0207 45 61 , 0207 54 61 , 0207 55 61 and 0207 60 61 : poultry cuts consisting of the femur, tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints; (g) ‘turkey drumsticks’, for the purposes of subheadings 0207 26 60 and 0207 27 60 : turkey cuts, consisting of the tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints; (h) ‘turkey legs, other than drumsticks’, for the purposes of subheadings 0207 26 70 and 0207 27 70 : turkey cuts, consisting of the femur together with the surrounding musculature or of the femur, tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints; (ij) ‘duck or goose paletots’, for the purposes of subheadings 0207 44 71 , 0207 45 71 , 0207 54 71 and 0207 55 71 : ducks or geese, plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed, but with the femurs, tibias and humeri.

5.

The duty rate applicable to mixtures falling in this chapter is as follows:

(a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies; (b) in other mixtures, the rate applicable is that of the component which results in the highest amount of import duty.

6.

(a) Uncooked seasoned meats fall in Chapter 16. ‘Seasoned meat’ is uncooked meat that has been seasoned, either in depth or over the whole surface of the product, with seasoning either visible to the naked eye or clearly distinguishable by taste. (b) Products falling in heading 0210 to which seasoning has been added during the process of preparation remain classified therein, provided that the addition of seasoning has not changed their character.

7.

For the purposes of subheadings 0210 11 to 0210 93 , the term ‘meat and edible meat offal, salted or in brine’ means meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1,2 % or more, provided that it is the salting which ensures the long-term preservation. For the purposes of subheading 0210 99 , the term ‘meat and edible meat offal, salted or in brine’ means meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1,2 % or more.