Commission Implementing Regulation (EU) 2025/1926 of 22 September 2025 amending - 31st October 2025 - European Commission

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Official Journal EN of the European Union L series 2025/1926 31.10.2025 COMMISSION IMPLEMENTING REGULATION(EU) 2025/1926 of 22 September 2025 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), and in particular Article 9(1) and Article 12 thereof,

Whereas:

(1) Regulation (EEC) No 2658/87 established a goods nomenclature (‘Combined Nomenclature’ or ‘CN’) to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Union, and other Union policies concerning the importation or exportation of goods.

(2) In the interests of legislative simplification, it is appropriate to modernise the CN and to adapt its structure.

(3) It is necessary to amend the CN in order to take account of changes in requirements relating to statistics and to commercial policy and technological and commercial developments, by introducing new subheadings to facilitate monitoring of specific goods (‘lithium nickel manganese cobalt oxides’ and ‘lithium iron phosphate’ in Chapter 28, ‘artificial graphite’ and ‘photovoltaic wafers’ in Chapter 38, ‘tubular wind turbine steel towers and tower sections’ in Chapter 73, ‘rotors and stators for hydraulic turbines’ and ‘wind turbine blades’ in Chapter 84, ‘hydrogen fuel cell generators’, ‘inverters with maximum power point tracking functionality’, ‘separators of plastic film’ and ‘assemblies of stacked galvanic cells’ in Chapter 85 of the CN).

(4) Considering the recommendations by the World Customs Organization, it is appropriate to introduce new subheadings in Chapter 29 of the CN.

(5) In order to avoid possible misinterpretation, it is necessary to amend Additional note 2 to Chapter 3, supplementary unit for CN code 7019 19 00, description in subheading 7317 00 and CN code 8427 20 11 and to amend position of footnotes in subheadings 0407 19, 1005 10, 1518 00, 1601 00, 1602 31, 1602 32 and 1602 39 of the CN.

(6) Considering that from the classification point of view, dichloroethylene cannot be considered a derivative of ethane, it is necessary to amend the classification of mixtures containing halogenated derivatives of ethylene or propylene in Annex 10 of the CN.

(7) In the interest of clarity and simplification, it is necessary to amend the text of some footnotes in the CN.

(8) With a view to securing uniformity of the classification rules in the CN with the interpretation and application of the Harmonized System adopted by the World Customs Organisation and in order to resolve existing classification divergencies in the EU, it is necessary to delete Additional note 1 to Chapter 95 of the CN. As this Additional note 1 concerns ‘articles for Christmas festivities’, this amendment should be applied as a matter of urgency.

(9) With effect from 1 January 2026, Annex I to Regulation (EEC) No 2658/87 should be replaced by a complete and up-to-date version of the CN, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

(1) OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 1/1105EN OJ L, 31.10.2025

(10) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1 Regulation (EEC) No 2658/87 is amended as follows:

(1) In Part Two, Section XX, Chapter 95 of Annex I, the additional note 1 is deleted.

(2) Annex I to Regulation (EEC) No 2658/87 is replaced by the text set out in the Annex to this Regulation.

Article 2 This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

Article 1, point (1) shall apply from 1 November 2025.

Article 1, point (2) shall apply from 1 January 2026.

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

Done at Brussels, 22 September 2025.

For the Commission, On behalf of the President, Gerassimos THOMAS Director-General Directorate-General for Taxation and Customs Union 2/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 ANNEX ‘ANNEX I COMBINED NOMENCLATURE

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 3/11054/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 SUMMARY PART ONE — PRELIMINARY PROVISIONS Page

SECTION I — GENERAL RULES A. GENERAL RULES FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE.................... 15 B. GENERAL RULES CONCERNING DUTIES .................................................................... 16 C. GENERAL RULES APPLICABLE BOTH TO NOMENCLATURE AND TO DUTIES............................. 17

SECTION II — SPECIAL PROVISIONS A. GOODS FOR CERTAIN CATEGORIES OF SHIPS, BOATS AND OTHER VESSELS AND FOR DRILLING OR PRODUCTION PLATFORMS.................................................................................. 18 B. CIVIL AIRCRAFT AND GOODS FOR USE IN CIVIL AIRCRAFT .............................................. 19 C. PHARMACEUTICAL PRODUCTS ............................................................................. 22 D. STANDARD RATE OF DUTY ................................................................................. 23 E. CONTAINERS AND PACKING MATERIALS .................................................................. 24 F. FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF THE GOODS ...................... 24 SIGNS, ABBREVIATIONS AND SYMBOLS .......................................................................... 26 SUPPLEMENTARY UNITS ........................................................................................... 27 PART TWO — SCHEDULE OF CUSTOMS DUTIES

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SECTION I LIVE ANIMALS; ANIMAL PRODUCTS 1 LIVE ANIMALS................................................................................................ 30 2 MEAT AND EDIBLE MEAT OFFAL ............................................................................ 35 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES......................... 54 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED...................................................................... 78 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED ........................... 92

SECTION II VEGETABLE PRODUCTS 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE ...................................................................................................... 94 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS ................................................ 97

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 5/1105EN OJ L, 31.10.2025

Chapter Page 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS ........................................... 104 9 COFFEE, TEA, MATÉ AND SPICES ............................................................................ 111 10 CEREALS ...................................................................................................... 114 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN.................. 119 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER............................................................ 124 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS ..................................... 129 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED .................................................................................................... 131

SECTION III ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;

PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 15 ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES............................................................. 132

SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY 16 PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS ........................................................................... 143 17 SUGARS AND SUGAR CONFECTIONERY.................................................................... 150 18 COCOA AND COCOA PREPARATIONS ...................................................................... 155 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS .................. 158 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS........................... 163 21 MISCELLANEOUS EDIBLE PREPARATIONS .................................................................. 184 22 BEVERAGES, SPIRITS AND VINEGAR ........................................................................ 188 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER................... 203 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY....... 209

SECTION V MINERAL PRODUCTS 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT.................. 212 26 ORES, SLAG AND ASH ....................................................................................... 218 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES............................................................................. 221 6/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

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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 ......................................... 232 29 ORGANIC CHEMICALS....................................................................................... 247 30 PHARMACEUTICAL PRODUCTS ............................................................................. 274 31 FERTILISERS .................................................................................................. 280 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS.................. 284 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS ................ 289 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER................................................................ 292 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES ................................ 296 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS............................................................................................... 299 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS........................................................ 300 38 MISCELLANEOUS CHEMICAL PRODUCTS................................................................... 303

SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF 39 PLASTICS AND ARTICLES THEREOF......................................................................... 316 40 RUBBER AND ARTICLES THEREOF .......................................................................... 332

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 SILKWORM GUT) 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER ....................................... 339 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)............................. 344 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF............................................. 347

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 ................................................... 349 45 CORK AND ARTICLES OF CORK............................................................................. 363 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK ............................................................................................... 364

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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..................................................................................... 366 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD ................. 368 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY;

MANUSCRIPTS, TYPESCRIPTS AND PLANS ................................................................. 380

SECTION XI TEXTILES AND TEXTILE ARTICLES 50 SILK ........................................................................................................... 389 51 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC ..................... 391 52 COTTON ...................................................................................................... 395 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN............. 403 54 MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS ................... 406 55 MAN-MADE STAPLE FIBRES.................................................................................. 410 56 WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF .......................................................................................... 417 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS....................................................... 421 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY. 424 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE ............................................................................ 427 60 KNITTED OR CROCHETED FABRICS......................................................................... 432 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED ..................... 435 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED ............... 445 63 OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS 456

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........................................ 461 65 HEADGEAR AND PARTS THEREOF.......................................................................... 467 66 UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF...................................................................................................... 468 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR..................................................................... 469 8/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

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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................... 471 69 CERAMIC PRODUCTS ........................................................................................ 476 70 GLASS AND GLASSWARE.................................................................................... 480

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..... 489

SECTION XV BASE METALS AND ARTICLES OF BASE METAL 72 IRON AND STEEL............................................................................................. 498 73 ARTICLES OF IRON OR STEEL ............................................................................... 522 74 COPPER AND ARTICLES THEREOF .......................................................................... 535 75 NICKEL AND ARTICLES THEREOF ........................................................................... 540 76 ALUMINIUM AND ARTICLES THEREOF ..................................................................... 542 77 (RESERVED FOR POSSIBLE FUTURE USE) 78 LEAD AND ARTICLES THEREOF ............................................................................. 547 79 ZINC AND ARTICLES THEREOF.............................................................................. 549 80 TIN AND ARTICLES THEREOF ............................................................................... 550 81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF..................................................... 551 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL ........................................................................................................ 555 83 MISCELLANEOUS ARTICLES OF BASE METAL............................................................... 561

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 ..... 566 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 .................................................................... 617

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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.............................. 649 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF...................................................................................................... 652 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF ........................................................... 668 89 SHIPS, BOATS AND FLOATING STRUCTURES ............................................................... 671

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 ACCESSORIES THEREOF...................... 674 91 CLOCKS AND WATCHES AND PARTS THEREOF............................................................ 688 92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES................................ 692

SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF ......................................... 695

SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED;

ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS...... 697 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF.......................... 703 96 MISCELLANEOUS MANUFACTURED ARTICLES............................................................. 709

SECTION XXI WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES 97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES................................................... 715 98 COMPLETE INDUSTRIAL PLANT............................................................................. 718 99 SPECIAL COMBINED NOMENCLATURE CODES............................................................. 721 10/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

Chapter Page PART THREE — TARIFF ANNEXES

SECTION I — AGRICULTURAL ANNEXES Page ANNEX 1 AGRICULTURAL COMPONENTS (EA), ADDITIONAL DUTIES FOR SUGAR (AD S/Z) AND ADDITIONAL DUTIES FOR FLOUR (AD F/M) .......................................................... 727 ANNEX 2 PRODUCTS TO WHICH AN ENTRY PRICE APPLIES.................................................... 745

SECTION II — LISTS OF PHARMACEUTICAL SUBSTANCES WHICH QUALIFY FOR DUTY-FREE TREATMENT ANNEX 3 LIST OF INTERNATIONAL NON-PROPRIETARY NAMES (INNS), PROVIDED FOR PHARMACEUTICAL SUBSTANCES BY THE WORLD HEALTH ORGANISATION, WHICH ARE FREE OF DUTY ................................................................................................ 781 ANNEX 4 LIST OF PREFIXES AND SUFFIXES WHICH, IN COMBINATION WITH THE INNS OF ANNEX 3, DESCRIBE THE SALTS, ESTERS OR HYDRATES OF INNS; THESE SALTS, ESTERS AND HYDRATES ARE FREE OF DUTY, ON CONDITION THAT THEY ARE CLASSIFIABLE IN THE SAME 6-DIGIT HS-SUBHEADING AS THE CORRESPONDING INN .................................................... 993 ANNEX 5 SALTS, ESTERS AND HYDRATES OF INNS, WHICH ARE NOT CLASSIFIED IN THE SAME HS-HEADING AS THE CORRESPONDING INNS AND WHICH ARE FREE OF DUTY .................. 1007 ANNEX 6 LIST OF PHARMACEUTICAL INTERMEDIATES, I.E. COMPOUNDS USED FOR THE MANUFACTURE OF FINISHED PHARMACEUTICAL PRODUCTS, WHICH ARE FREE OF DUTY ........................ 1011

SECTION III ANNEX 7 (RESERVED FOR POSSIBLE FUTURE USE).............................................................. 1070

SECTION IV — FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF THE GOODS ANNEX 8 GOODS UNFIT FOR CONSUMPTION (LIST OF DENATURANTS)...................................... 1074 ANNEX 9 CERTIFICATES........................................................................................... 1078

SECTION V ANNEX 10 STATISTICAL TARIC CODES .......................................................................... 1091

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 11/110512/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 PART ONE PRELIMINARY PROVISIONS

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 13/110514/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

SECTION I GENERAL RULES A.General rules for the interpretation of the Combined Nomenclature

Classification of goods in the Combined 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 disassembled.

(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 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.

4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the 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 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;

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(b) subject to the provisions of rule 5(a), packing materials and packing containers(1)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 requires otherwise.

B.General rules concerning duties

1. The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Union has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 3 of the schedule of duties. Unless the context requires otherwise, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.

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.

2. Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.

3. Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by the law of the European Union.

4. The duties expressed as percentage rates are ad valoremduties.

5. The symbol ‘EA’ indicates that the goods concerned are chargeable with an ‘agricultural component’ fixed in accordance with Annex 1.

6. The symbol ‘AD S/Z’ or ‘AD F/M’ in Chapters 17 to 19 indicates that the maximum rate of duty consists of an ad valoremduty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the provisions of Annex 1.

7. In Chapter 22, the symbol ‘€ /% vol/hl’ means that a specific duty, expressed in euro, is to be calculated for each percentage volume of alcohol per hectolitre. Thus, a beverage having an alcohol content by volume of 40 % is to be charged as follows:

— ‘€ 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.

(1) The terms ‘packing materials’ and ‘packing containers’ mean any external or internal containers, holders, wrappings or supports other than transport devices (for example, transport containers), tarpaulins, tackle or ancillary transport equipment. The term ‘packing containers’ does not cover the containers referred to in general rule 5(a).

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8. Where, in Chapters 17 to 19 and 21 a maximum (MAX) value is shown, for example '(9 + EA) MAX (24,2 + AD S/Z)', it means that the duty calculated by the addition of 9 % and the 'agricultural component' (EA) shall not exceed the sum of 24,2 % and the additional duty on sugar ('AD S/Z').

C.General rules applicable both to nomenclature and to duties

1. Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valoremcustoms duties, the values by reference to which the scope of certain headings or subheadings is defined.

2. The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:

(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.

3. The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98(1)(hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 53 of Regulation (EU) No 952/2013(2)of the European Parliament and of the Council.

4. Goods eligible for favourable tariff treatment by reason of their end-use:

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.

(1) OJ L 139, 11.5.1998, p. 1, ELI: http://data.europa.eu/eli/reg/1998/974/oj.

(2) OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 17/1105EN OJ L, 31.10.2025

SECTION II SPECIAL PROVISIONS A.Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.

2. Customs duties shall be suspended in respect of:

(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 18/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 CN code Description 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

3. The suspensions shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

B.Civil aircraft and goods for use in civil aircraft

1. Relief from customs duty is provided for: — 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.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 19/1105EN OJ L, 31.10.2025 These goods are covered by headings and subheadings listed in tables in paragraph 5.

2. For the purposes of paragraph 1, first and second indent, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.

3. For the purposes of paragraph 1, second indent, the expression ‘for use in civil aircraft’ shall include goods for use in ground flying trainers for civil use.

4. Relief from customs duties shall be subject to the conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods (see Article 254 of Regulation (EU) No 952/2013).

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.

5. Goods eligible for this relief from customs duties are covered by the following headings or subheadings:

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, With fittings attached 3917 39 00, 7413 00, 8307 10, 8307 90 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) 20/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 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

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 21/1105EN OJ L, 31.10.2025

6. The goods specified in paragraph 5 are integrated in TARIC by subheadings with a footnote reference in the following terms: ‘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)’.

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.' C.Pharmaceutical products

1. Relief from customs duty is provided for pharmaceutical products of the following categories:

(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.

2. Special cases:

(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.

22/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 D.Standard rate of duty

1. Customs duty shall be charged at the flat rate of 2,5 % ad valoremon goods: — 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(1).

2. Importations shall be treated as not being of a commercial nature if:

(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.

3. The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them.

All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 25 to 27 and 41 of Regulation (EC) No 1186/2009.

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.

4. Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 700.

5. Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 700 if, at the time of the annual adjustment provided for in Article 53 of Regulation (EU) No 952/2013 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

(1) OJ L 324, 10.12.2009, p. 23, ELI: http://data.europa.eu/eli/reg/2009/1186/oj.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 23/1105EN OJ L, 31.10.2025 E.Containers and packing materials 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.

1. When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative

rule 5, they shall be:

(a) chargeable at the same rate of customs duty as the goods: — where such goods are subject to an ad valoremcustoms 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.

2. Where containers and packing materials covered by the provisions of paragraph 1(a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.

F.Favourable tariff treatment by reason of the nature of the goods

1. Under certain conditions, favourable tariff treatment by reason of the nature of the goods is provided for: — 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(1)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’.

(1) The subheadings and TARIC codes concerned are: 0408 11 20, 0408 19 20, 0408 91 20, 0408 99 20, 0701 10 00, 0712 90 11, 0806 10 10, 1001 91 10, 1005 10 13, 1005 10 15, 1005 10 18, 1006 10 10, 1007 10 10, 1106 20 10, 1201 10 00, 1202 30 00, 1204 00 10, 1205 10 10, 1206 00 10, 1207 21 00, 1207 40 10, 1207 50 10, 1207 91 10, 1207 99 20, 2401 10 35, 2401 10 85, 2401 10 95, 2401 20 35, 2401 20 85, 2401 20 95, 2501 00 51, 3102 50 00 10, 3105 90 20 10, 3105 90 80 10, 3502 11 10, 3502 19 10, 3502 20 10, 3502 90 20, 5911 20 00.

24/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

2. Goods unfit for consumption for which favourable tariff treatment is granted by reason of their nature are listed in Annex 8 by reference to the heading under which they are classified together with the description and the quantities of the denaturants used.

Such goods are presumed to be unfit for consumption when the goods to be denatured and the denaturants are homogeneously mixed and their separation is economically not viable.

3. The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with

the relevant provisions of the European Union: — for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC(1)), — for seed potatoes (Council Directive 2002/56/EC of 13 June 2002(2)), — for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002(3)).

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.

4. Bolting cloth, not made up, is granted favourable tariff treatment on the condition that the goods are indelibly marked in a way identifying them as being intended for bolting or similar industrial purposes.

5. Fresh table grapes, tobacco and nitrate are granted favourable tariff treatment on production of a duly endorsed certificate. The particular provisions to be applied and the model of the certificates are set out at Annex 9.

(1) OJ P 125, 11.7.1966, p. 2309, ELI: http://data.europa.eu/eli/dir/1966/402/oj.

(2) OJ L 193, 20.7.2002, p. 60, ELI: http://data.europa.eu/eli/dir/2002/56/oj.

(3) OJ L 193, 20.7.2002, p. 74, ELI: http://data.europa.eu/eli/dir/2002/57/oj.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 25/1105EN OJ L, 31.10.2025 SIGNS, ABBREVIATIONS AND SYMBOLS ★ 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

Note:

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]).

26/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 SUPPLEMENTARY UNITS c/k Carats (1 metric carat = 2 × 10–4kg) ce/el Number of cells ct/l Carrying capacity in tonnes(1) g Gram gi F/S Gram of fissile isotopes kg H O Kilogram of hydrogen peroxide 2 2 kg K O Kilogram of potassium oxide 2 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 P O Kilogram of diphosphorus pentaoxide 2 5 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. CO Tonne of CO (carbon dioxide) equivalent(2) 2 2 — No supplementary unit

(1) ‘Carrying capacity in tonnes’ (ct/l) means the carrying capacity of a vessel expressed in tonnes, not including ships' stores (fuel, equipment, food supplies, etc.). Persons carried on board (crew and passengers) and their baggage are also excluded.

(2) As defined in Regulation (EU) No 517/2014 of the European Parliament and of the Council on fluorinated greenhouse gases (OJ L 150, 20.5.2014, p. 195, ELI: http://data.europa.eu/eli/reg/2014/517/oj).

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 27/1105EN OJ L, 31.10.2025 PART TWO SCHEDULE OF CUSTOMS DUTIES 28/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 29/1105EN OJ L, 31.10.2025

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, 0307 or 0308;

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

Conventional rate Supplementary CN code Description of duty (%) 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

(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)).

30/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0102 21 30 ––– Cows....................................................................................... Free p/st 0102 21 90 ––– Other ...................................................................................... Free p/st 0102 29 –– Other:

0102 29 05 ––– Of the sub-genus Bibosor 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(1) 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(1) 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(1) 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(1) 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(1) 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(1) p/st – Buffalo:

0102 31 00 –– Pure-bred breeding animals(2).......................................................... 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

(1) WTO tariff quota.

(2) 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)).

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 31/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0102 90 – Other:

0102 90 20 –– Pure-bred breeding animals(1) ............................................................ 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(2)............................................................ 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(3) ............................................................ 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(3) ............................................................ 3,2 p/st

(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)).

(EU) 2020/602 (OJ L 139, 4.5.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/602/oj)).

(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)).

(4) WTO tariff quota.

32/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0104 20 90 –– Other ........................................................................................ 80,5 €/ 100 kg/net(1) 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 —(2) 0106 20 00 – Reptiles (including snakes and turtles).................................................. Free p/st

(1) WTO tariff quota.

(2) Upon import into the European Union, the supplementary unit applied is p/st.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 33/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 – 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 — 34/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

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

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

Additional notes

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;

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 35/1105EN OJ L, 31.10.2025

(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;

36/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

(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;

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 37/1105EN OJ L, 31.10.2025

(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;

38/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

(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.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0201 Meat of bovine animals, fresh or chilled:

0201 10 00 – Carcases and half-carcases................................................................. 12,8 + 176,8 €/ 100 kg/net(1) — 0201 20 – Other cuts with bone in:

0201 20 20 –– ‘Compensated’ quarters .................................................................... 12,8 + 176,8 €/ 100 kg/net(1) — 0201 20 30 –– Unseparated or separated forequarters ................................................... 12,8 + 141,4 €/ 100 kg/net(1) — 0201 20 50 –– Unseparated or separated hindquarters................................................... 12,8 + 212,2 €/ 100 kg/net(1) — 0201 20 90 –– Other ........................................................................................ 12,8 + 265,2 €/ 100 kg/net(1) — 0201 30 00 – Boneless ...................................................................................... 12,8 + 303,4 €/ 100 kg/net(1) —

(1) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 39/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0202 Meat of bovine animals, frozen:

0202 10 00 – Carcases and half-carcases................................................................. 12,8 + 176,8 €/ 100 kg/net(1) — 0202 20 – Other cuts with bone in:

0202 20 10 –– ‘Compensated’ quarters .................................................................... 12,8 + 176,8 €/ 100 kg/net(1) — 0202 20 30 –– Unseparated or separated forequarters ................................................... 12,8 + 141,4 €/ 100 kg/net(1) — 0202 20 50 –– Unseparated or separated hindquarters................................................... 12,8 + 221,1 €/ 100 kg/net(1) — 0202 20 90 –– Other ........................................................................................ 12,8 + 265,3 €/ 100 kg/net(1) — 0202 30 – Boneless:

0202 30 10 –– Forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; ‘compensated’ quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the 12,8 + 221,1 €/ hindquarter, excluding the tenderloin, in one piece..................................... 100 kg/net(1) — 0202 30 50 –– Crop, chuck-and-blade and brisket cuts(2)............................................... 12,8 + 221,1 €/ 100 kg/net(1) — 0202 30 90 –– Other ........................................................................................ 12,8 + 304,1 €/ 100 kg/net(1) — 0203 Meat of swine, fresh, chilled or frozen:

– Fresh or chilled:

0203 11 –– Carcases and half-carcases:

0203 11 10 ––– Of domestic swine........................................................................ 53,6 €/ 100 kg/net(1) — 0203 11 90 ––– Other ...................................................................................... Free — 0203 12 –– Hams, shoulders and cuts thereof, with bone in:

––– Of domestic swine:

0203 12 11 –––– Hams and cuts thereof ................................................................. 77,8 €/ 100 kg/net(1) — 0203 12 19 –––– Shoulders and cuts thereof............................................................. 60,1 €/ 100 kg/net(1) — 0203 12 90 ––– Other ...................................................................................... Free — 0203 19 –– Other:

––– Of domestic swine:

0203 19 11 –––– Fore-ends and cuts thereof............................................................. 60,1 €/ 100 kg/net(1) — 0203 19 13 –––– Loins and cuts thereof, with bone in.................................................. 86,9 €/ 100 kg/net(1) —

(1) WTO tariff quota.

(2) Entry under this subheading is subject to the presentation of a certificate of authenticity issued in accordance with the conditions laid down in Commission Regulation (EEC) No 139/81 (OJ L 15, 17.1.1981, p. 4, ELI: http://data.europa.eu/eli/reg/1981/139/oj).

40/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0203 19 15 –––– Bellies (streaky) and cuts thereof ...................................................... 46,7 €/ 100 kg/net(1) — –––– Other:

0203 19 55 ––––– Boneless................................................................................ 86,9 €/ 100 kg/net(1) — 0203 19 59 ––––– Other................................................................................... 86,9 €/ 100 kg/net(1) — 0203 19 90 ––– Other ...................................................................................... Free — – Frozen:

0203 21 –– Carcases and half-carcases:

0203 21 10 ––– Of domestic swine........................................................................ 53,6 €/ 100 kg/net(1) — 0203 21 90 ––– Other ...................................................................................... Free — 0203 22 –– Hams, shoulders and cuts thereof, with bone in:

––– Of domestic swine:

0203 22 11 –––– Hams and cuts thereof ................................................................. 77,8 €/ 100 kg/net(1) — 0203 22 19 –––– Shoulders and cuts thereof............................................................. 60,1 €/ 100 kg/net(1) — 0203 22 90 ––– Other ...................................................................................... Free — 0203 29 –– Other:

––– Of domestic swine:

0203 29 11 –––– Fore-ends and cuts thereof............................................................. 60,1 €/ 100 kg/net(1) — 0203 29 13 –––– Loins and cuts thereof, with bone in.................................................. 86,9 €/ 100 kg/net(1) — 0203 29 15 –––– Bellies (streaky) and cuts thereof ...................................................... 46,7 €/ 100 kg/net(1) — –––– Other:

0203 29 55 ––––– Boneless................................................................................ 86,9 €/ 100 kg/net(1) — 0203 29 59 ––––– Other................................................................................... 86,9 €/ 100 kg/net(1) — 0203 29 90 ––– Other ...................................................................................... Free — 0204 Meat of sheep or goats, fresh, chilled or frozen:

0204 10 00 – Carcases and half-carcases of lamb, fresh or chilled.................................. 12,8 + 171,3 €/ 100 kg/net(1) — – Other meat of sheep, fresh or chilled:

0204 21 00 –– Carcases and half-carcases............................................................... 12,8 + 171,3 €/ 100 kg/net(1) — 0204 22 –– Other cuts with bone in:

0204 22 10 ––– Short forequarters ........................................................................ 12,8 + 119,9 €/ 100 kg/net(1) —

(1) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 41/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0204 22 30 ––– Chines and/or best ends.................................................................. 12,8 + 188,5 €/ 100 kg/net(1) — 0204 22 50 ––– Legs ........................................................................................ 12,8 + 222,7 €/ 100 kg/net(1) — 0204 22 90 ––– Other ...................................................................................... 12,8 + 222,7 €/ 100 kg/net(1) — 0204 23 00 –– Boneless .................................................................................... 12,8 + 311,8 €/ 100 kg/net(1) — 0204 30 00 – Carcases and half-carcases of lamb, frozen............................................. 12,8 + 128,8 €/ 100 kg/net(1) — – Other meat of sheep, frozen:

0204 41 00 –– Carcases and half-carcases............................................................... 12,8 + 128,8 €/ 100 kg/net(1) — 0204 42 –– Other cuts with bone in:

0204 42 10 ––– Short forequarters ........................................................................ 12,8 + 90,2 €/ 100 kg/net(1) — 0204 42 30 ––– Chines and/or best ends.................................................................. 12,8 + 141,7 €/ 100 kg/net(1) — 0204 42 50 ––– Legs ........................................................................................ 12,8 + 167,5 €/ 100 kg/net(1) — 0204 42 90 ––– Other ...................................................................................... 12,8 + 167,5 €/ 100 kg/net(1) — 0204 43 –– Boneless:

0204 43 10 ––– Of lamb.................................................................................... 12,8 + 234,5 €/ 100 kg/net(1) — 0204 43 90 ––– Other ...................................................................................... 12,8 + 234,5 €/ 100 kg/net(1) — 0204 50 – Meat of goats:

–– Fresh or chilled:

0204 50 11 ––– Carcases and half-carcases ............................................................... 12,8 + 171,3 €/ 100 kg/net(1) — 0204 50 13 ––– Short forequarters ........................................................................ 12,8 + 119,9 €/ 100 kg/net(1) — 0204 50 15 ––– Chines and/or best ends.................................................................. 12,8 + 188,5 €/ 100 kg/net(1) — 0204 50 19 ––– Legs ........................................................................................ 12,8 + 222,7 €/ 100 kg/net(1) — ––– Other:

0204 50 31 –––– Cuts with bone in....................................................................... 12,8 + 222,7 €/ 100 kg/net(1) — 0204 50 39 –––– Boneless cuts............................................................................ 12,8 + 311,8 €/ 100 kg/net(1) — –– Frozen:

0204 50 51 ––– Carcases and half-carcases ............................................................... 12,8 + 128,8 €/ 100 kg/net(1) —

(1) WTO tariff quota.

42/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0204 50 53 ––– Short forequarters ........................................................................ 12,8 + 90,2 €/ 100 kg/net(1) — 0204 50 55 ––– Chines and/or best ends.................................................................. 12,8 + 141,7 €/ 100 kg/net(1) — 0204 50 59 ––– Legs ........................................................................................ 12,8 + 167,5 €/ 100 kg/net(1) — ––– Other:

0204 50 71 –––– Cuts with bone in....................................................................... 12,8 + 167,5 €/ 100 kg/net(1) — 0204 50 79 –––– Boneless cuts............................................................................ 12,8 + 234,5 €/ 100 kg/net(1) — 0205 00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen:

0205 00 20 – Fresh or chilled ............................................................................... 5,1 — 0205 00 80 – Frozen ......................................................................................... 5,1 — 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen:

0206 10 – Of bovine animals, fresh or chilled:

0206 10 10 –– For the manufacture of pharmaceutical products(2).................................... Free — –– Other:

0206 10 95 ––– Thick skirt and thin skirt................................................................. 12,8 + 303,4 €/ 100 kg/net(1) — 0206 10 98 ––– Other ...................................................................................... Free — – Of bovine animals, frozen:

0206 21 00 –– Tongues..................................................................................... Free — 0206 22 00 –– Livers........................................................................................ Free — 0206 29 –– Other:

0206 29 10 ––– For the manufacture of pharmaceutical products(2) .................................. Free — ––– Other:

0206 29 91 –––– Thick skirt and thin skirt............................................................... 12,8 + 304,1 €/ 100 kg/net(1) — 0206 29 99 –––– Other..................................................................................... Free — 0206 30 00 – Of swine, fresh or chilled ................................................................. Free — – Of swine, frozen:

0206 41 00 –– Livers........................................................................................ Free — 0206 49 00 –– Other........................................................................................ Free — 0206 80 – Other, fresh or chilled:

0206 80 10 –– For the manufacture of pharmaceutical products(2).................................... Free — –– Other:

0206 80 91 ––– Of horses, asses, mules and hinnies..................................................... 6,4 —

(1) WTO tariff quota.

(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)).

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 43/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0206 80 99 ––– Of sheep and goats ....................................................................... Free — 0206 90 – Other, frozen:

0206 90 10 –– For the manufacture of pharmaceutical products(1).................................... Free — –– Other:

0206 90 91 ––– Of horses, asses, mules and hinnies..................................................... 6,4 — 0206 90 99 ––– Of sheep and goats ....................................................................... Free — 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or

frozen: – Of fowls of the species Gallus domesticus:

0207 11 –– Not cut in pieces, fresh or chilled:

0207 11 10 ––– Plucked and gutted, with heads and feet, known as ‘83 % chickens’ ................. 26,2 €/ 100 kg/net(2) — 0207 11 30 ––– Plucked and drawn, without heads and feet but with necks, hearts, livers and 29,9 €/ gizzards, known as ‘70 % chickens’ ..................................................... 100 kg/net(2) — 0207 11 90 ––– Plucked and drawn, without heads and feet and without necks, hearts, livers and 32,5 €/ gizzards, known as ‘65 % chickens’, or otherwise presented ......................... 100 kg/net(2) — 0207 12 –– Not cut in pieces, frozen:

0207 12 10 ––– Plucked and drawn, without heads and feet but with necks, hearts, livers and 29,9 €/ gizzards, known as ‘70 % chickens’ ..................................................... 100 kg/net(2) — 0207 12 90 ––– Plucked and drawn, without heads and feet and without necks, hearts, livers and 32,5 €/ gizzards, known as ‘65 % chickens’, or otherwise presented ......................... 100 kg/net(2) — 0207 13 –– Cuts and offal, fresh or chilled:

––– Cuts:

0207 13 10 –––– Boneless ................................................................................. 102,4 €/ 100 kg/net(2) — –––– With bone in:

0207 13 20 ––––– Halves or quarters .................................................................... 35,8 €/ 100 kg/net(2) — 0207 13 30 ––––– Whole wings, with or without tips.................................................. 26,9 €/ 100 kg/net(2) — 0207 13 40 ––––– Backs, necks, backs with necks attached, rumps and wing-tips .................. 18,7 €/ 100 kg/net(2) — 0207 13 50 ––––– Breasts and cuts thereof .............................................................. 60,2 €/ 100 kg/net(2) — 0207 13 60 ––––– Legs and cuts thereof ................................................................. 46,3 €/ 100 kg/net(2) — 0207 13 70 ––––– Other................................................................................... 100,8 €/ 100 kg/net(2) — ––– Offal:

0207 13 91 –––– Livers..................................................................................... 6,4 —

(1) 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)).

(2) WTO tariff quota.

44/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0207 13 99 –––– Other..................................................................................... 18,7 €/100 kg/net — 0207 14 –– Cuts and offal, frozen:

––– Cuts:

0207 14 10 –––– Boneless ................................................................................. 102,4 €/ 100 kg/net(1) — –––– With bone in:

0207 14 20 ––––– Halves or quarters .................................................................... 35,8 €/ 100 kg/net(1) — 0207 14 30 ––––– Whole wings, with or without tips.................................................. 26,9 €/ 100 kg/net(1) — 0207 14 40 ––––– Backs, necks, backs with necks attached, rumps and wing-tips .................. 18,7 €/ 100 kg/net(1) — 0207 14 50 ––––– Breasts and cuts thereof .............................................................. 60,2 €/ 100 kg/net(1) — 0207 14 60 ––––– Legs and cuts thereof ................................................................. 46,3 €/ 100 kg/net(1) — 0207 14 70 ––––– Other................................................................................... 100,8 €/ 100 kg/net(1) — ––– Offal:

0207 14 91 –––– Livers..................................................................................... 6,4 — 0207 14 99 –––– Other..................................................................................... 18,7 €/100 kg/net — – Of turkeys:

0207 24 –– Not cut in pieces, fresh or chilled:

0207 24 10 ––– Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’....................................................... 34 €/100 kg/net(1) — 0207 24 90 ––– Plucked and drawn, without heads and feet and without necks, hearts, livers and 37,3 €/ gizzards, known as ‘73 % turkeys’, or otherwise presented........................... 100 kg/net(1) — 0207 25 –– Not cut in pieces, frozen:

0207 25 10 ––– Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’....................................................... 34 €/100 kg/net(1) — 0207 25 90 ––– Plucked and drawn, without heads and feet and without necks, hearts, livers and 37,3 €/ gizzards, known as ‘73 % turkeys’, or otherwise presented........................... 100 kg/net(1) — 0207 26 –– Cuts and offal, fresh or chilled:

––– Cuts:

0207 26 10 –––– Boneless ................................................................................. 85,1 €/ 100 kg/net(1) — –––– With bone in:

0207 26 20 ––––– Halves or quarters .................................................................... 41 €/100 kg/net(1) — 0207 26 30 ––––– Whole wings, with or without tips.................................................. 26,9 €/ 100 kg/net(1) —

(1) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 45/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0207 26 40 ––––– Backs, necks, backs with necks attached, rumps and wing-tips .................. 18,7 €/ 100 kg/net(1) — 0207 26 50 ––––– Breasts and cuts thereof .............................................................. 67,9 €/ 100 kg/net(1) — ––––– Legs and cuts thereof:

0207 26 60 –––––– Drumsticks and cuts of drumsticks ............................................... 25,5 €/ 100 kg/net(1) — 0207 26 70 –––––– Other................................................................................. 46 €/100 kg/net(1) — 0207 26 80 ––––– Other................................................................................... 83 €/100 kg/net(1) — ––– Offal:

0207 26 91 –––– Livers..................................................................................... 6,4 — 0207 26 99 –––– Other..................................................................................... 18,7 €/100 kg/net — 0207 27 –– Cuts and offal, frozen:

––– Cuts:

0207 27 10 –––– Boneless ................................................................................. 85,1 €/ 100 kg/net(1) — –––– With bone in:

0207 27 20 ––––– Halves or quarters .................................................................... 41 €/100 kg/net(1) — 0207 27 30 ––––– Whole wings, with or without tips.................................................. 26,9 €/ 100 kg/net(1) — 0207 27 40 ––––– Backs, necks, backs with necks attached, rumps and wing-tips .................. 18,7 €/ 100 kg/net(1) — 0207 27 50 ––––– Breasts and cuts thereof .............................................................. 67,9 €/ 100 kg/net(1) — ––––– Legs and cuts thereof:

0207 27 60 –––––– Drumsticks and cuts thereof....................................................... 25,5 €/ 100 kg/net(1) — 0207 27 70 –––––– Other................................................................................. 46 €/100 kg/net(1) — 0207 27 80 ––––– Other................................................................................... 83 €/100 kg/net(1) — ––– Offal:

0207 27 91 –––– Livers..................................................................................... 6,4 — 0207 27 99 –––– Other..................................................................................... 18,7 €/100 kg/net — – Of ducks:

0207 41 –– Not cut in pieces, fresh or chilled:

0207 41 20 ––– Plucked, bled, gutted but not drawn, with heads and feet, known as ‘85 % ducks’ ... 38 €/100 kg/net —

(1) WTO tariff quota.

46/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0207 41 30 ––– Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’ ........................................................ 46,2 €/100 kg/net — 0207 41 80 ––– Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented............................. 51,3 €/100 kg/net — 0207 42 –– Not cut in pieces, frozen:

0207 42 30 ––– Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’ ........................................................ 46,2 €/100 kg/net — 0207 42 80 ––– Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented............................. 51,3 €/100 kg/net — 0207 43 00 –– Fatty livers, fresh or chilled............................................................. Free — 0207 44 –– Other, fresh or chilled:

––– Cuts:

0207 44 10 –––– Boneless ................................................................................. 128,3 €/100 kg/net — –––– With bone in:

0207 44 21 ––––– Halves or quarters .................................................................... 56,4 €/100 kg/net — 0207 44 31 ––––– Whole wings, with or without tips.................................................. 26,9 €/100 kg/net — 0207 44 41 ––––– Backs, necks, backs with necks attached, rumps and wing-tips .................. 18,7 €/100 kg/net — 0207 44 51 ––––– Breasts and cuts thereof .............................................................. 115,5 €/100 kg/net — 0207 44 61 ––––– Legs and cuts thereof ................................................................. 46,3 €/100 kg/net — 0207 44 71 ––––– Paletots................................................................................. 66 €/100 kg/net — 0207 44 81 ––––– Other................................................................................... 123,2 €/100 kg/net — ––– Offal:

0207 44 91 –––– Livers, other than fatty livers .......................................................... 6,4 — 0207 44 99 –––– Other..................................................................................... 18,7 €/100 kg/net — 0207 45 –– Other, frozen:

––– Cuts:

0207 45 10 –––– Boneless ................................................................................. 128,3 €/100 kg/net — –––– With bone in:

0207 45 21 ––––– Halves or quarters .................................................................... 56,4 €/100 kg/net — 0207 45 31 ––––– Whole wings, with or without tips.................................................. 26,9 €/100 kg/net — 0207 45 41 ––––– Backs, necks, backs with necks attached, rumps and wing-tips .................. 18,7 €/100 kg/net — 0207 45 51 ––––– Breasts and cuts thereof .............................................................. 115,5 €/100 kg/net —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 47/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0207 45 61 ––––– Legs and cuts thereof ................................................................. 46,3 €/100 kg/net — 0207 45 71 ––––– Paletots................................................................................. 66 €/100 kg/net — 0207 45 81 ––––– Other................................................................................... 123,2 €/100 kg/net — ––– Offal:

–––– Livers:

0207 45 93 ––––– Fatty livers............................................................................. Free — 0207 45 95 ––––– Other................................................................................... 6,4 — 0207 45 99 –––– Other..................................................................................... 18,7 €/100 kg/net — – Of geese:

0207 51 –– Not cut in pieces, fresh or chilled:

0207 51 10 ––– Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’ .............. 45,1 €/100 kg/net — 0207 51 90 ––– Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented........................................ 48,1 €/100 kg/net — 0207 52 –– Not cut in pieces, frozen:

0207 52 10 ––– Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’ .............. 45,1 €/100 kg/net — 0207 52 90 ––– Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented........................................ 48,1 €/100 kg/net — 0207 53 00 –– Fatty livers, fresh or chilled............................................................. Free — 0207 54 –– Other, fresh or chilled:

––– Cuts:

0207 54 10 –––– Boneless ................................................................................. 110,5 €/100 kg/net — –––– With bone in:

0207 54 21 ––––– Halves or quarters .................................................................... 52,9 €/100 kg/net — 0207 54 31 ––––– Whole wings, with or without tips.................................................. 26,9 €/100 kg/net — 0207 54 41 ––––– Backs, necks, backs with necks attached, rumps and wing-tips .................. 18,7 €/100 kg/net — 0207 54 51 ––––– Breasts and cuts thereof .............................................................. 86,5 €/100 kg/net — 0207 54 61 ––––– Legs and cuts thereof ................................................................. 69,7 €/100 kg/net — 0207 54 71 ––––– Paletots................................................................................. 66 €/100 kg/net — 0207 54 81 ––––– Other................................................................................... 123,2 €/100 kg/net — ––– Offal:

0207 54 91 –––– Livers, other than fatty livers .......................................................... 6,4 — 48/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0207 54 99 –––– Other..................................................................................... 18,7 €/100 kg/net — 0207 55 –– Other, frozen:

––– Cuts:

0207 55 10 –––– Boneless ................................................................................. 110,5 €/100 kg/net — –––– With bone in:

0207 55 21 ––––– Halves or quarters .................................................................... 52,9 €/100 kg/net — 0207 55 31 ––––– Whole wings, with or without tips.................................................. 26,9 €/100 kg/net — 0207 55 41 ––––– Backs, necks, backs with necks attached, rumps and wing-tips .................. 18,7 €/100 kg/net — 0207 55 51 ––––– Breasts and cuts thereof .............................................................. 86,5 €/100 kg/net — 0207 55 61 ––––– Legs and cuts thereof ................................................................. 69,7 €/100 kg/net — 0207 55 71 ––––– Paletots................................................................................. 66 €/100 kg/net — 0207 55 81 ––––– Other................................................................................... 123,2 €/100 kg/net — ––– Offal:

–––– Livers:

0207 55 93 ––––– Fatty livers............................................................................. Free — 0207 55 95 ––––– Other................................................................................... 6,4 — 0207 55 99 –––– Other..................................................................................... 18,7 €/100 kg/net — 0207 60 – Of guinea fowls:

0207 60 05 –– Not cut in pieces, fresh, chilled or frozen ................................................ 49,3 €/100 kg/net — –– Other, fresh, chilled or frozen: ––– Cuts:

0207 60 10 –––– Boneless ................................................................................. 128,3 €/100 kg/net — –––– With bone in:

0207 60 21 ––––– Halves or quarters .................................................................... 54,2 €/100 kg/net — 0207 60 31 ––––– Whole wings, with or without tips.................................................. 26,9 €/100 kg/net — 0207 60 41 ––––– Backs, necks, backs with necks attached, rumps and wing-tips .................. 18,7 €/100 kg/net — 0207 60 51 ––––– Breasts and cuts thereof .............................................................. 115,5 €/100 kg/net — 0207 60 61 ––––– Legs and cuts thereof ................................................................. 46,3 €/100 kg/net —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 49/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0207 60 81 ––––– Other................................................................................... 123,2 €/100 kg/net — ––– Offal:

0207 60 91 –––– Livers..................................................................................... 6,4 — 0207 60 99 –––– Other..................................................................................... 18,7 €/100 kg/net — 0208 Other meat and edible meat offal, fresh, chilled or frozen:

0208 10 – Of rabbits or hares:

0208 10 10 –– Of domestic rabbits ........................................................................ 6,4 — 0208 10 90 –– Other ........................................................................................ Free — 0208 30 00 – Of primates .................................................................................. 9 — 0208 40 – Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia):

0208 40 10 –– Whale meat ................................................................................. 6,4 — 0208 40 20 –– Seal meat .................................................................................... 6,4 — 0208 40 80 –– Other ........................................................................................ 9 — 0208 50 00 – Of reptiles (including snakes and turtles) .............................................. 9 — 0208 60 00 – Of camels and other camelids (Camelidae)............................................. 9 — 0208 90 – Other:

0208 90 10 –– Of domestic pigeons ....................................................................... 6,4 — 0208 90 30 –– Of game, other than of rabbits or hares.................................................. Free — 0208 90 60 –– Of reindeer .................................................................................. 9 — 0208 90 70 –– Frogs' legs ................................................................................... 6,4 — 0208 90 98 –– Other ........................................................................................ 9 — 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked:

0209 10 – Of pigs: –– Subcutaneous pig fat:

0209 10 11 ––– Fresh, chilled, frozen, salted or in brine ................................................ 21,4 €/100 kg/net — 0209 10 19 ––– Dried or smoked.......................................................................... 23,6 €/100 kg/net — 0209 10 90 –– Pig fat, other than that of subheading 0209 10 11 or 0209 10 19.................... 12,9 €/100 kg/net — 0209 90 00 – Other.......................................................................................... 41,5 €/100 kg/net — 50/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 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 11 –– Hams, shoulders and cuts thereof, with bone in: ––– Of domestic swine: –––– Salted or in brine:

0210 11 11 ––––– Hams and cuts thereof ............................................................... 77,8 €/100 kg/net — 0210 11 19 ––––– Shoulders and cuts thereof........................................................... 60,1 €/100 kg/net — –––– Dried or smoked:

0210 11 31 ––––– Hams and cuts thereof ............................................................... 151,2 €/100 kg/net — 0210 11 39 ––––– Shoulders and cuts thereof........................................................... 119 €/100 kg/net — 0210 11 90 ––– Other ...................................................................................... 15,4 — 0210 12 –– Bellies (streaky) and cuts thereof:

––– Of domestic swine:

0210 12 11 –––– Salted or in brine ....................................................................... 46,7 €/100 kg/net — 0210 12 19 –––– Dried or smoked........................................................................ 77,8 €/100 kg/net — 0210 12 90 ––– Other ...................................................................................... 15,4 — 0210 19 –– Other:

––– Of domestic swine: –––– Salted or in brine:

0210 19 10 ––––– Bacon sides or spencers .............................................................. 68,7 €/100 kg/net — 0210 19 20 ––––– Three-quarter sides or middles ...................................................... 75,1 €/100 kg/net — 0210 19 30 ––––– Fore-ends and cuts thereof........................................................... 60,1 €/100 kg/net — 0210 19 40 ––––– Loins and cuts thereof................................................................ 86,9 €/100 kg/net — 0210 19 50 ––––– Other................................................................................... 86,9 €/100 kg/net — –––– Dried or smoked:

0210 19 60 ––––– Fore-ends and cuts thereof........................................................... 119 €/100 kg/net — 0210 19 70 ––––– Loins and cuts thereof................................................................ 149,6 €/100 kg/net — ––––– Other:

0210 19 81 –––––– Boneless.............................................................................. 151,2 €/100 kg/net — 0210 19 89 –––––– Other................................................................................. 151,2 €/100 kg/net —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 51/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0210 19 90 ––– Other ...................................................................................... 15,4 — 0210 20 – Meat of bovine animals:

0210 20 10 –– With bone in................................................................................ 15,4 + 265,2 €/ 100 kg/net — 0210 20 90 –– Boneless ..................................................................................... 15,4 + 303,4 €/ 100 kg/net — – Other, including edible flours and meals of meat or meat offal:

0210 91 00 –– Of primates ................................................................................ 15,4 — 0210 92 –– Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia):

0210 92 10 ––– Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia).......................................... 15,4 — ––– Other:

0210 92 91 –––– Meat...................................................................................... 130 €/100 kg/net — 0210 92 92 –––– Offal...................................................................................... 15,4 — 0210 92 99 –––– Edible flours and meals of meat or meat offal ....................................... 15,4 + 303,4 €/ 100 kg/net — 0210 93 00 –– Of reptiles (including snakes and turtles) ............................................ 15,4 — 0210 99 –– Other:

––– Meat:

0210 99 10 –––– Of horses, salted, in brine or dried.................................................... 6,4 — –––– Of sheep and goats:

0210 99 21 ––––– With bone in .......................................................................... 222,7 €/100 kg/net — 0210 99 29 ––––– Boneless................................................................................ 311,8 €/100 kg/net — 0210 99 31 –––– Of reindeer .............................................................................. 15,4 — 0210 99 39 –––– Other..................................................................................... 130 €/ 100 kg/net(1) — ––– Offal:

–––– Of domestic swine:

0210 99 41 ––––– Livers................................................................................... 64,9 €/100 kg/net — 0210 99 49 ––––– Other................................................................................... 47,2 €/100 kg/net — –––– Of bovine animals:

0210 99 51 ––––– Thick skirt and thin skirt............................................................. 15,4 + 303,4 €/ 100 kg/net —

(1) WTO tariff quota.

52/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0210 99 59 ––––– Other................................................................................... 12,8 — –––– Other:

––––– Poultry liver:

0210 99 71 –––––– Fatty livers of geese or ducks, salted or in brine.................................. Free — 0210 99 79 –––––– Other................................................................................. 6,4 — 0210 99 85 ––––– Other................................................................................... 15,4 — 0210 99 90 ––– Edible flours and meals of meat or meat offal ......................................... 15,4 + 303,4 €/ 100 kg/net —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 53/1105EN OJ L, 31.10.2025

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);

(c) fish (including livers, roes and milt 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.

3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309).

Additional notes

1. For the purposes of subheadings 0305 32 11 and 0305 32 19, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.

However, frozen cod fillets which have a total salt content by weight of less than 12 % are to be classified under subheadings 0304 71 10 and 0304 71 90, in so far as the actual and lasting preservation depends essentially upon freezing.

2. For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.

The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.

The provisions of the first two paragraphs apply to the following fish:

(a) tuna, of the genus Thunnus, of subheadings 0304 49 90 and 0304 87 00;

(b) swordfish (Xiphias gladius) of subheadings 0304 45 00 and 0304 84 00;

(d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidaeand Lamnidae) of subheadings 0304 47 20, 0304 47 90, 0304 88 15, 0304 88 22 and 0304 88 29.

54/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0301 Live fish: – Ornamental fish:

0301 11 00 –– Freshwater fish............................................................................ Free — 0301 19 00 –– Other........................................................................................ 7,5 — – Other live fish:

0301 91 –– Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apacheand Oncorhynchus chrysogaster):

0301 91 10 ––– Of the species Oncorhynchus apacheor Oncorhynchus chrysogaster..................... 8 — 0301 91 90 ––– Other ...................................................................................... 12 — 0301 92 –– Eels (Anguillaspp.):

0301 92 10 ––– Of a length of less than 12 cm .......................................................... Free — 0301 92 30 ––– Of a length of 12 cm or more but less than 20 cm.................................... Free — 0301 92 90 ––– Of a length of 20 cm or more........................................................... Free — 0301 93 00 –– Carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.)....... 8 — 0301 94 –– Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis):

0301 94 10 ––– Atlantic bluefin tuna (Thunnus thynnus)................................................. 16 — 0301 94 90 ––– Pacific bluefin tuna (Thunnus orientalis) ................................................. 16 — 0301 95 00 –– Southern bluefin tuna (Thunnus maccoyii) ........................................... 16 — 0301 99 –– Other:

––– Freshwater fish:

0301 99 11 –––– Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masouand Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) .................................................................................... 2 — 0301 99 17 –––– Other..................................................................................... 8 — 0301 99 85 ––– Other ...................................................................................... 16 — 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304:

– Salmonidae, excluding edible fish offal of subheadings 0302 91 to 0302 99:

0302 11 –– Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apacheand Oncorhynchus chrysogaster):

0302 11 10 ––– Of the species Oncorhynchus apacheor Oncorhynchus chrysogaster..................... 8 — 0302 11 20 ––– Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each........................................................................................ 12 — 0302 11 80 ––– Other ...................................................................................... 12 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 55/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0302 13 00 –– Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)............................................................ 2 — 0302 14 00 –– Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)............... 2 — 0302 19 00 –– Other........................................................................................ 8 — – Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302 91 to 0302 99:

0302 21 –– Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis):

0302 21 10 ––– Lesser or Greenland halibut (Reinhardtius hippoglossoides)............................. 8 — 0302 21 30 ––– Atlantic halibut (Hippoglossus hippoglossus)............................................. 8 — 0302 21 90 ––– Pacific halibut (Hippoglossus stenolepis).................................................. 15 — 0302 22 00 –– Plaice (Pleuronectes platessa) ............................................................ 7,5 — 0302 23 00 –– Sole (Soleaspp.) ........................................................................... 15 — 0302 24 00 –– Turbots (Psetta maxima) ................................................................. 15 — 0302 29 –– Other:

0302 29 10 ––– Megrim (Lepidorhombusspp.) ............................................................ 15 — 0302 29 80 ––– Other ...................................................................................... 15 — – Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302 91 to 0302 99:

0302 31 –– Albacore or longfinned tuna (Thunnus alalunga):

0302 31 10 ––– For the industrial manufacture of products of heading 1604(1)..................... 22(2)(3) — 0302 31 90 ––– Other ...................................................................................... 22 — 0302 32 –– Yellowfin tuna (Thunnus albacares):

0302 32 10 ––– For the industrial manufacture of products of heading 1604(1)..................... 22(2)(3) — 0302 32 90 ––– Other ...................................................................................... 22 — 0302 33 –– Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis):

0302 33 10 ––– For the industrial manufacture of products of heading 1604(1)..................... 22(2)(3) — 0302 33 90 ––– Other ...................................................................................... 22 — 0302 34 –– Bigeye tuna (Thunnus obesus):

0302 34 10 ––– For the industrial manufacture of products of heading 1604(1)..................... 22(2)(3) — 0302 34 90 ––– Other ...................................................................................... 22 — 0302 35 –– Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis):

––– Atlantic bluefin tuna (Thunnus thynnus):

0302 35 11 –––– For the industrial manufacture of products of heading 1604(1) ................... 22(2)(3) —

(1) 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)).

(2) Autonomous duty: Free.

(3) WTO tariff quota.

56/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0302 35 19 –––– Other..................................................................................... 22 — ––– Pacific bluefin tuna (Thunnus orientalis):

0302 35 91 –––– For the industrial manufacture of products of heading 1604(1) ................... 22(2)(3) — 0302 35 99 –––– Other..................................................................................... 22 — 0302 36 –– Southern bluefin tuna (Thunnus maccoyii):

0302 36 10 ––– For the industrial manufacture of products of heading 1604(1)..................... 22(2)(3) — 0302 36 90 ––– Other ...................................................................................... 22 — 0302 39 –– Other:

0302 39 20 ––– For the industrial manufacture of products of heading 1604(1)..................... 22(2)(3) — 0302 39 80 ––– Other ...................................................................................... 22 — – Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulisspp.), sardines (Sardina pilchardus, Sardinopsspp.), sardinella (Sardinellaspp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelligerspp.), seerfishes (Scomberomorusspp.), jack and horse mackerel (Trachurusspp.), jacks, crevalles (Caranxspp.), cobia (Rachycentron canadum), silver pomfrets (Pampusspp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sardaspp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302 91 to 0302 99:

0302 41 00 –– Herrings (Clupea harengus, Clupea pallasii) .......................................... (4) — 0302 42 00 –– Anchovies (Engraulisspp.) .............................................................. 15 — 0302 43 –– Sardines (Sardina pilchardus, Sardinopsspp.), sardinella (Sardinellaspp.), brisling or sprats (Sprattus sprattus):

0302 43 10 ––– Sardines of the species Sardina pilchardus ............................................... 23 — 0302 43 30 ––– Sardines of the genus Sardinops; sardinella (Sardinellaspp.)........................... 15 — 0302 43 90 ––– Brisling or sprats (Sprattus sprattus)...................................................... (5) — 0302 44 00 –– Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)........ (6) — 0302 45 –– Jack and horse mackerel (Trachurusspp.):

0302 45 10 ––– Atlantic horse mackerel (Trachurus trachurus)........................................... 15 — 0302 45 30 ––– Chilean jack mackerel (Trachurus murphyi).............................................. 15 — 0302 45 90 ––– Other ...................................................................................... 15 —

(1) 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)).

(2) Autonomous duty: Free.

(3) WTO tariff quota.

(4) — From 1 January to 14 February and from 16 June to 31 December: 15. WTO tariff quota, — from 15 February to 15 June: Free.

(5) — From 1 January to 14 February and from 16 June to 31 December: 13, — from 15 February to 15 June: Free.

(6) — From 1 January to 14 February and from 16 June to 31 December: 20, — from 15 February to 15 June: Free.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 57/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0302 46 00 –– Cobia (Rachycentron canadum).......................................................... 15 — 0302 47 00 –– Swordfish (Xiphias gladius)............................................................. 15 — 0302 49 –– Other:

––– Kawakawa (Euthynnus affinis):

0302 49 11 –––– For the industrial manufacture of products of heading 1604(1) ................... 22(2)(3) — 0302 49 19 –––– Other..................................................................................... 22 — 0302 49 90 ––– Other ...................................................................................... 15 — – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302 91 to 0302 99:

0302 51 –– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):

0302 51 10 ––– Of the species Gadus morhua............................................................. 12 — 0302 51 90 ––– Other ...................................................................................... 12 — 0302 52 00 –– Haddock (Melanogrammus aeglefinus) ................................................ 7,5 — 0302 53 00 –– Coalfish (Pollachius virens) .............................................................. 7,5 — 0302 54 –– Hake (Merlucciusspp., Urophycisspp.):

––– Hake of the genus Merluccius:

0302 54 11 –––– Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus) ........................................ 15 — 0302 54 15 –––– Southern hake (Merluccius australis).................................................... 15 — 0302 54 19 –––– Other..................................................................................... 15(3) — 0302 54 90 ––– Hake of the genus Urophycis ............................................................. 15 — 0302 55 00 –– Alaska Pollock (Theragra chalcogramma) ............................................. 7,5 — 0302 56 00 –– Blue whiting (Micromesistius poutassou, Micromesistius australis) ............... 7,5 — 0302 59 –– Other:

0302 59 10 ––– Polar cod (Boreogadus saida).............................................................. 12 — 0302 59 20 ––– Whiting (Merlangius merlangus).......................................................... 7,5 — 0302 59 30 ––– Pollack (Pollachius pollachius)............................................................. 7,5 — 0302 59 40 ––– Ling (Molvaspp.).......................................................................... 7,5 — 0302 59 90 ––– Other ...................................................................................... 15 — – Tilapias (Oreochromisspp.), catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.), carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.), eels (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channaspp.), excluding edible fish offal of subheadings 0302 91 to 0302 99:

0302 71 00 –– Tilapias (Oreochromisspp.).............................................................. 8 —

(1) 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)).

(2) Autonomous duty: Free.

(3) WTO tariff quota.

58/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0302 72 00 –– Catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.)................. 8 — 0302 73 00 –– Carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.)....... 8 — 0302 74 00 –– Eels (Anguillaspp.) ....................................................................... Free — 0302 79 00 –– Other........................................................................................ 8 — – Other fish, excluding edible fish offal of subheadings 0302 91 to 0302 99:

0302 81 –– Dogfish and other sharks:

0302 81 15 ––– Piked dogfish (Squalus acanthias)and catsharks (Scyliorhinusspp.).................... 6 — 0302 81 30 ––– Porbeagle shark (Lamna nasus)........................................................... 8 — 0302 81 40 ––– Blue shark (Prionace glauca)............................................................... 8 — 0302 81 50 ––– Shortfin Mako shark (Isurus Oxyrinchus)................................................ 8 — 0302 81 70 ––– Other ...................................................................................... 8 — 0302 82 00 –– Rays and skates (Rajidae)................................................................ 15 — 0302 83 00 –– Toothfish (Dissostichusspp.)............................................................ 15 — 0302 84 –– Sea bass (Dicentrarchusspp.):

0302 84 10 ––– European sea bass (Dicentrarchus labrax) ................................................ 15 — 0302 84 90 ––– Other ...................................................................................... 15 — 0302 85 –– Sea bream (Sparidae):

0302 85 10 ––– Of the species Dentex dentexor Pagellusspp. ........................................... 15 — 0302 85 30 ––– Gilt-head sea bream (Sparus aurata) ..................................................... 15 — 0302 85 90 ––– Other ...................................................................................... 15 — 0302 89 –– Other:

0302 89 10 ––– Freshwater fish............................................................................ 8 — ––– Other: –––– Fish of the genus Euthynnus, other than Kawakawa (Euthynnus affinis)covered by subheading 0302 49:

0302 89 21 ––––– For the industrial manufacture of products of heading 1604(1) ................. 22(2)(3) — 0302 89 29 ––––– Other................................................................................... 22 — –––– Redfish (Sebastesspp.):

0302 89 31 ––––– Of the species Sebastes marinus....................................................... 7,5 — 0302 89 39 ––––– Other................................................................................... 7,5 — 0302 89 40 –––– Ray's bream (Bramaspp.)............................................................... 15 — 0302 89 50 –––– Monkfish (Lophiusspp.) ................................................................ 15 — 0302 89 60 –––– Pink cusk-eel (Genypterus blacodes)..................................................... 7,5 —

(1) 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)).

(2) Autonomous duty: Free.

(3) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 59/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0302 89 90 –––– Other..................................................................................... 15 — – Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:

0302 91 00 –– Livers, roes and milt...................................................................... 10 — 0302 92 00 –– Shark fins................................................................................... 8 — 0302 99 00 –– Other........................................................................................ 10 — 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304:

– Salmonidae, excluding edible fish offal of subheadings 0303 91 to 0303 99:

0303 11 00 –– Sockeye salmon (red salmon) (Oncorhynchus nerka) ............................... 2 — 0303 12 00 –– Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masouand Oncorhynchus rhodurus) ................................................................. 2 — 0303 13 00 –– Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)............... 2 — 0303 14 –– Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apacheand Oncorhynchus chrysogaster):

0303 14 10 ––– Of the species Oncorhynchus apacheor Oncorhynchus chrysogaster..................... 9 — 0303 14 20 ––– Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each........................................................................................ 12 — 0303 14 90 ––– Other ...................................................................................... 12 — 0303 19 00 –– Other........................................................................................ 9(1) — – Tilapias (Oreochromisspp.), catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.), carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.), eels (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channaspp.), excluding edible fish offal of subheadings 0303 91 to 0303 99:

0303 23 00 –– Tilapias (Oreochromisspp.).............................................................. 8 — 0303 24 00 –– Catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.)................. 8 — 0303 25 00 –– Carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp.,Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.) ....... 8 — 0303 26 00 –– Eels (Anguillaspp.) ....................................................................... Free —

(1) WTO tariff quota.

60/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0303 29 00 –– Other........................................................................................ 8 — – Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303 91 to 0303 99:

0303 31 –– Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis):

0303 31 10 ––– Lesser or Greenland halibut (Reinhardtius hippoglossoides)............................. 7,5 — 0303 31 30 ––– Atlantic halibut (Hippoglossus hippoglossus)............................................. 7,5 — 0303 31 90 ––– Pacific halibut (Hippoglossus stenolepis).................................................. 15 — 0303 32 00 –– Plaice (Pleuronectes platessa) ............................................................ 15 — 0303 33 00 –– Sole (Soleaspp.) ........................................................................... 7,5 — 0303 34 00 –– Turbots (Psetta maxima) ................................................................. 15 — 0303 39 –– Other:

0303 39 10 ––– Flounder (Platichthys flesus)............................................................... 7,5 — 0303 39 30 ––– Fish of the genus Rhombosolea........................................................... 7,5 — 0303 39 50 ––– Fish of the species Pelotreis flavilatusor Peltorhamphus novaezelandiae................. 7,5 — 0303 39 85 ––– Other ...................................................................................... 15 — – Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303 91 to 0303 99:

0303 41 –– Albacore or longfinned tuna (Thunnus alalunga):

0303 41 10 ––– For the industrial manufacture of products of heading 1604(1)..................... 22(2)(3) — 0303 41 90 ––– Other ...................................................................................... 22 — 0303 42 –– Yellowfin tuna (Thunnus albacares):

0303 42 20 ––– For the industrial manufacture of products of heading 1604(1)..................... 20(2)(3) — 0303 42 90 ––– Other ...................................................................................... 22 — 0303 43 –– Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis):

0303 43 10 ––– For the industrial manufacture of products of heading 1604(1)..................... 22(2)(3) — 0303 43 90 ––– Other ...................................................................................... 22 — 0303 44 –– Bigeye tuna (Thunnus obesus):

0303 44 10 ––– For the industrial manufacture of products of heading 1604(1)..................... 22(2)(3) — 0303 44 90 ––– Other ...................................................................................... 22 — 0303 45 –– Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis):

––– Atlantic bluefin tuna (Thunnus thynnus):

0303 45 12 –––– For the industrial manufacture of products of heading 1604(1) ................... 22(2)(3) —

(1) 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)).

(2) Autonomous duty: Free.

(3) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 61/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0303 45 18 –––– Other..................................................................................... 22 — ––– Pacific bluefin tuna (Thunnus orientalis):

0303 45 91 –––– For the industrial manufacture of products of heading 1604(1) ................... 22(2)(3) — 0303 45 99 –––– Other..................................................................................... 22 — 0303 46 –– Southern bluefin tuna (Thunnus maccoyii):

0303 46 10 ––– For the industrial manufacture of products of heading 1604(1)..................... 22(2)(3) — 0303 46 90 ––– Other ...................................................................................... 22 — 0303 49 –– Other:

0303 49 20 ––– For the industrial manufacture of products of heading 1604(1)..................... 22(2)(3) — 0303 49 85 ––– Other ...................................................................................... 22 — – Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulisspp.), sardines (Sardina pilchardus, Sardinopsspp.), sardinella (Sardinellaspp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelligerspp.), seerfishes (Scomberomorusspp.), jack and horse mackerel (Trachurusspp.), jacks, crevalles (Caranxspp.), cobia (Rachycentron canadum), silver pomfrets (Pampusspp.), Pacific saury (Cololabis saira), scads (Decapterusspp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sardaspp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303 91 to 0303 99:

0303 51 00 –– Herrings (Clupea harengus, Clupea pallasii) .......................................... (4) — 0303 53 –– Sardines (Sardina pilchardus, Sardinopsspp.), sardinella (Sardinellaspp.), brisling or sprats (Sprattus sprattus):

0303 53 10 ––– Sardines of the species Sardina pilchardus ............................................... 23 — 0303 53 30 ––– Sardines of the genus Sardinops; sardinella (Sardinellaspp.)........................... 15 — 0303 53 90 ––– Brisling or sprats (Sprattus sprattus)...................................................... (5) — 0303 54 –– Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus):

0303 54 10 ––– Of the species Scomber scombrusor Scomber japonicus.................................. (6) — 0303 54 90 ––– Of the species Scomber australasicus...................................................... 15 — 0303 55 –– Jack and horse mackerel (Trachurusspp.):

0303 55 10 ––– Atlantic horse mackerel (Trachurus trachurus)........................................... 15 — 0303 55 30 ––– Chilean jack mackerel (Trachurus murphyi).............................................. 15 — 0303 55 90 ––– Other ...................................................................................... 15 —

(1) 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)).

(2) Autonomous duty: Free.

(3) WTO tariff quota.

(4) — From 1 January to 14 February and from 16 June to 31 December: 15. WTO tariff quota, — from 15 February to 15 June: Free.

(5) — From 1 January to 14 February and from 16 June to 31 December: 13, — from 15 February to 15 June: Free.

(6) — From 1 January to 14 February and from 16 June to 31 December: 20, — from 15 February to 15 June: Free.

62/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0303 56 00 –– Cobia (Rachycentron canadum).......................................................... 15 — 0303 57 00 –– Swordfish (Xiphias gladius)............................................................. 7,5 — 0303 59 –– Other:

0303 59 10 ––– Anchovies (Engraulisspp.) ............................................................... 15 — ––– Kawakawa (Euthynnus affinis):

0303 59 21 –––– For the industrial manufacture of products of heading 1604(1) ................... 22(2)(3) — 0303 59 29 –––– Other..................................................................................... 22 — 0303 59 90 ––– Other ...................................................................................... 15 — – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303 91 to 0303 99:

0303 63 –– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):

0303 63 10 ––– Of the species Gadus morhua............................................................. 12 — 0303 63 30 ––– Of the species Gadus ogac ................................................................ 12 — 0303 63 90 ––– Of the species Gadus macrocephalus...................................................... 12 — 0303 64 00 –– Haddock (Melanogrammus aeglefinus) ................................................ 7,5 — 0303 65 00 –– Coalfish (Pollachius virens) .............................................................. 7,5 — 0303 66 –– Hake (Merlucciusspp., Urophycisspp.):

––– Hake of the genus Merluccius:

0303 66 11 –––– Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus) ........................................ 15 — 0303 66 12 –––– Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi) ...................... 15 — 0303 66 13 –––– Southern hake (Merluccius australis).................................................... 15 — 0303 66 19 –––– Other..................................................................................... 15(3) — 0303 66 90 ––– Hake of the genus Urophycis ............................................................. 15 — 0303 67 00 –– Alaska Pollock (Theragra chalcogramma) ............................................. 15 — 0303 68 –– Blue whiting (Micromesistius poutassou, Micromesistius australis):

0303 68 10 ––– Blue whiting (Micromesistius poutassou).................................................. 7,5 — 0303 68 90 ––– Southern blue whiting (Micromesistius australis)........................................ 7,5 — 0303 69 –– Other:

0303 69 10 ––– Polar cod (Boreogadus saida).............................................................. 12 — 0303 69 30 ––– Whiting (Merlangius merlangus).......................................................... 7,5 — 0303 69 50 ––– Pollack (Pollachius pollachius)............................................................. 15 — 0303 69 70 ––– Blue grenadier (Macruronus novaezelandiae) ............................................. 7,5 — 0303 69 80 ––– Ling (Molvaspp.).......................................................................... 7,5 — 0303 69 90 ––– Other ...................................................................................... 15 —

(1) 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)).

(2) Autonomous duty: Free.

(3) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 63/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 – Other fish, excluding edible fish offal of subheadings 0303 91 to 0303 99:

0303 81 –– Dogfish and other sharks:

0303 81 15 ––– Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinusspp.).................... 6 — 0303 81 30 ––– Porbeagle shark (Lamna nasus)........................................................... 8 — 0303 81 40 ––– Blue shark (Prionace glauca)............................................................... 8 — 0303 81 50 ––– Shortfin Mako shark (Isurus Oxyrinchus)................................................ 8 — 0303 81 80 ––– Other ...................................................................................... 8 — 0303 82 00 –– Rays and skates (Rajidae)................................................................ 15 — 0303 83 00 –– Toothfish (Dissostichusspp.)............................................................ 15 — 0303 84 –– Sea bass (Dicentrarchusspp.):

0303 84 10 ––– European sea bass (Dicentrarchus labrax) ................................................ 15 — 0303 84 90 ––– Other ...................................................................................... 15 — 0303 89 –– Other:

0303 89 10 ––– Freshwater fish............................................................................ 8 — ––– Other: –––– Fish of the genus Euthynnus, other than Kawakawa (Euthynnus affinis)covered by subheading 0303 59:

0303 89 21 ––––– For the industrial manufacture of products of heading 1604(1) ................. 22(2)(3) — 0303 89 29 ––––– Other................................................................................... 22 — –––– Redfish (Sebastesspp.):

0303 89 31 ––––– Of the species Sebastes marinus....................................................... 7,5 — 0303 89 39 ––––– Other................................................................................... 7,5 — 0303 89 40 –––– Fish of the species Orcynopsis unicolor................................................. (4) — 0303 89 50 –––– Sea bream (Dentex dentex, Pagellusspp.)............................................... 15 — 0303 89 55 –––– Gilt-head sea bream (Sparus aurata) ................................................... 15 — 0303 89 60 –––– Ray's bream (Bramaspp.)............................................................... 15 — 0303 89 65 –––– Monkfish (Lophiusspp.) ................................................................ 15 — 0303 89 70 –––– Pink cusk-eel (Genypterus blacodes)..................................................... 7,5 — 0303 89 90 –––– Other..................................................................................... 15 — – Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:

0303 91 –– Livers, roes and milt:

0303 91 10 ––– Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate(1) ................................................................................ Free — 0303 91 90 ––– Other ...................................................................................... 10 —

(1) 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)).

(2) Autonomous duty: Free.

(3) WTO tariff quota.

(4) — From 1 January to 14 February and from 16 June to 31 December: 10, — from 15 February to 15 June: Free.

64/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0303 92 –– Shark fins:

0303 92 15 ––– Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinusspp.).................... 8 — 0303 92 30 ––– Porbeagle shark (Lamna nasus)........................................................... 8 — 0303 92 40 ––– Blue shark (Prionace glauca)............................................................... 8 — 0303 92 50 ––– Shortfin Mako shark (Isurus Oxyrinchus)................................................ 8 — 0303 92 90 ––– Other ...................................................................................... 8 — 0303 99 00 –– Other........................................................................................ 10 — 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or

frozen: – Fresh or chilled fillets of tilapias (Oreochromisspp.), catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.), carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.), eels (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channaspp.):

0304 31 00 –– Tilapias (Oreochromisspp.).............................................................. 9 — 0304 32 00 –– Catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.)................. 9 — 0304 33 00 –– Nile perch (Lates niloticus)............................................................... 9 — 0304 39 00 –– Other........................................................................................ 9 — – Fresh or chilled fillets of other fish:

0304 41 00 –– 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).................................................................... 2 — 0304 42 –– Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apacheand Oncorhynchus chrysogaster):

0304 42 10 ––– Of the species Oncorhynchus mykiss, weighing more than 400 g each................ 12 — 0304 42 50 ––– Of the species Oncorhynchus apacheor Oncorhynchus chrysogaster..................... 9 — 0304 42 90 ––– Other ...................................................................................... 12 — 0304 43 00 –– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)............................................................................ 18 — 0304 44 –– Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:

0304 44 10 ––– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida)....................................................................................... 18 — 0304 44 30 ––– Coalfish (Pollachius virens) ................................................................ 18 — 0304 44 90 ––– Other ...................................................................................... 18 — 0304 45 00 –– Swordfish (Xiphias gladius)............................................................. 18 — 0304 46 00 –– Toothfish (Dissostichusspp.)............................................................ 18 — 0304 47 –– Dogfish and other sharks:

0304 47 10 ––– Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinusspp.).................... 18 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 65/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0304 47 20 ––– Porbeagle shark (Lamna nasus)........................................................... 18 — 0304 47 30 ––– Blue shark (Prionace glauca)............................................................... 18 — 0304 47 90 ––– Other ...................................................................................... 18 — 0304 48 00 –– Rays and skates (Rajidae)................................................................ 18 — 0304 49 –– Other:

0304 49 10 ––– Freshwater fish............................................................................ 9 — ––– Other:

0304 49 50 –––– Redfish (Sebastesspp.) .................................................................. 18 — 0304 49 90 –––– Other..................................................................................... 18 — – Other, fresh or chilled:

0304 51 00 –– Tilapias (Oreochromisspp.), catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.), carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.), eels (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channaspp.) ..... 8 — 0304 52 00 –– Salmonidae................................................................................. 8 — 0304 53 00 –– Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae ..................... 15 — 0304 54 00 –– Swordfish (Xiphias gladius)............................................................. 15 — 0304 55 00 –– Toothfish (Dissostichusspp.)............................................................ 15 — 0304 56 –– Dogfish and other sharks:

0304 56 10 ––– Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinusspp.).................... 15 — 0304 56 20 ––– Porbeagle shark (Lamna nasus)........................................................... 15 — 0304 56 30 ––– Blue shark (Prionace glauca)............................................................... 15 — 0304 56 90 ––– Other ...................................................................................... 15 — 0304 57 00 –– Rays and skates (Rajidae)................................................................ 15 — 0304 59 –– Other:

0304 59 10 ––– Freshwater fish............................................................................ 8 — ––– Other:

0304 59 50 –––– Flaps of herring ......................................................................... (1) — 0304 59 90 –––– Other..................................................................................... 15(2) — – Frozen fillets of tilapias (Oreochromisspp.), catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.), carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.), eels (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channaspp.):

0304 61 00 –– Tilapias (Oreochromisspp.).............................................................. 9 —

(1) — From 1 January to 14 February and from 16 June to 31 December: 15. WTO tariff quota, — from 15 February to 15 June: Free.

(2) WTO tariff quota.

66/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0304 62 00 –– Catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.)................. 9 — 0304 63 00 –– Nile perch (Lates niloticus)............................................................... 9 — 0304 69 00 –– Other........................................................................................ 9 — – Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:

0304 71 –– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):

0304 71 10 ––– Cod of the species Gadus macrocephalus................................................. 7,5 — 0304 71 90 ––– Other ...................................................................................... 7,5 — 0304 72 00 –– Haddock (Melanogrammus aeglefinus) ................................................ 7,5 — 0304 73 00 –– Coalfish (Pollachius virens) .............................................................. 7,5 — 0304 74 –– Hake (Merlucciusspp., Urophycisspp.):

––– Hake of the genus Merluccius:

0304 74 11 –––– Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus) ........................................ 7,5 — 0304 74 15 –––– Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi) ...................... 7,5 — 0304 74 19 –––– Other..................................................................................... 6,1 — 0304 74 90 ––– Hake of the genus Urophycis ............................................................. 7,5 — 0304 75 00 –– Alaska Pollock (Theragra chalcogramma) ............................................. 13,7 — 0304 79 –– Other:

0304 79 10 ––– Polar cod (Boreogadus saida).............................................................. 7,5 — 0304 79 30 ––– Whiting (Merlangius merlangus).......................................................... 7,5 — 0304 79 50 ––– Blue grenadier (Macruronus novaezelandiae) ............................................. 7,5 — 0304 79 80 ––– Ling (Molvaspp.).......................................................................... 7,5 — 0304 79 90 ––– Other ...................................................................................... 15 — – Frozen fillets of other fish:

0304 81 00 –– 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).................................................................... 2 — 0304 82 –– Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apacheand Oncorhynchus chrysogaster):

0304 82 10 ––– Of the species Oncorhynchus mykiss, weighing more than 400 g each................ 12 — 0304 82 50 ––– Of the species Oncorhynchus apacheor Oncorhynchus chrysogaster..................... 9 — 0304 82 90 ––– Other ...................................................................................... 12 — 0304 83 –– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae):

0304 83 10 ––– Plaice (Pleuronectes platessa)............................................................... 7,5 — 0304 83 30 ––– Flounder (Platichthys flesus)............................................................... 7,5 — 0304 83 50 ––– Megrim (Lepidorhombusspp.) ............................................................ 15 — 0304 83 90 ––– Other ...................................................................................... 15 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 67/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0304 84 00 –– Swordfish (Xiphias gladius)............................................................. 7,5 — 0304 85 00 –– Toothfish (Dissostichusspp.)............................................................ 15 — 0304 86 00 –– Herrings (Clupea harengus, Clupea pallasii) .......................................... 15 — 0304 87 00 –– Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)..................................................................... 18 — 0304 88 –– Dogfish, other sharks, rays and skates (Rajidae):

––– Dogfish and other sharks:

0304 88 11 –––– Piked dogfish (Squalus acanthias)and catsharks (Scyliorhinusspp.).................. 7,5 — 0304 88 15 –––– Porbeagle shark (Lamna nasus)......................................................... 7,5 — 0304 88 18 –––– Blue shark (Prionace glauca)............................................................. 7,5 — 0304 88 22 –––– Shortfin Mako shark (Isurus Oxyrinchus) .............................................. 7,5 — 0304 88 29 –––– Other..................................................................................... 7,5 — 0304 88 90 ––– Rays and skates (Rajidae)................................................................. 15 — 0304 89 –– Other:

0304 89 10 ––– Freshwater fish............................................................................ 9 — ––– Other: –––– Redfish (Sebastesspp.):

0304 89 21 ––––– Of the species Sebastes marinus....................................................... 7,5 — 0304 89 29 ––––– Other................................................................................... 7,5 — 0304 89 30 –––– Fish of the genus Euthynnus............................................................ 18 — –––– Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and fish of

the species Orcynopsis unicolor:

0304 89 41 ––––– Mackerel of the species Scomber australasicus ....................................... 15 — 0304 89 49 ––––– Other................................................................................... 15 — 0304 89 60 –––– Monkfish (Lophiusspp.) ................................................................ 15 — 0304 89 90 –––– Other..................................................................................... 15(1) — – Other, frozen:

0304 91 00 –– Swordfish (Xiphias gladius)............................................................. 7,5 — 0304 92 00 –– Toothfish (Dissostichusspp.)............................................................ 7,5 — 0304 93 –– Tilapias (Oreochromisspp.), catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.), carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.), eels (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channaspp.):

0304 93 10 ––– Surimi ..................................................................................... 14,2 — 0304 93 90 ––– Other ...................................................................................... 8 —

(1) WTO tariff quota.

68/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0304 94 –– Alaska Pollock (Theragra chalcogramma):

0304 94 10 ––– Surimi ..................................................................................... 14,2 — 0304 94 90 ––– Other ...................................................................................... 7,5 — 0304 95 –– Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridaeand Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma):

0304 95 10 ––– Surimi ..................................................................................... 14,2 — ––– Other: –––– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida):

0304 95 21 ––––– Cod of the species Gadus macrocephalus ............................................. 7,5 — 0304 95 25 ––––– Cod of the species Gadus morhua .................................................... 7,5 — 0304 95 29 ––––– Other................................................................................... 7,5 — 0304 95 30 –––– Haddock (Melanogrammus aeglefinus).................................................. 7,5 — 0304 95 40 –––– Coalfish (Pollachius virens) .............................................................. 7,5 — 0304 95 50 –––– Hake of the genus Merluccius........................................................... 7,5 — 0304 95 60 –––– Blue whiting (Micromesistius poutassou)................................................ 7,5 — 0304 95 90 –––– Other..................................................................................... 7,5 — 0304 96 –– Dogfish and other sharks:

0304 96 10 ––– Piked dogfish (Squalus acanthias) and catsharks (Scyliorhinusspp.).................... 7,5 — 0304 96 20 ––– Porbeagle shark (Lamna nasus)........................................................... 7,5 — 0304 96 30 ––– Blue shark (Prionace glauca)............................................................... 7,5 — 0304 96 90 ––– Other ...................................................................................... 7,5 — 0304 97 00 –– Rays and skates (Rajidae)................................................................ 7,5 — 0304 99 –– Other:

0304 99 10 ––– Surimi ..................................................................................... 14,2 — ––– Other:

0304 99 21 –––– Freshwater fish.......................................................................... 8 — –––– Other:

0304 99 23 ––––– Herrings (Clupea harengus, Clupea pallasii)........................................... (1) — 0304 99 29 ––––– Redfish (Sebastesspp.) ................................................................ 8 — 0304 99 55 ––––– Megrim (Lepidorhombusspp.)......................................................... 15 — 0304 99 61 ––––– Ray's bream (Bramaspp.)............................................................. 15 — 0304 99 65 ––––– Monkfish (Lophiusspp.) .............................................................. 7,5 — 0304 99 99 ––––– Other................................................................................... 7,5 —

(1) — From 1 January to 14 February and from 16 June to 31 December: 15. WTO tariff quota, — from 15 February to 15 June: Free.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 69/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked

before or during the smoking process:

0305 20 00 – Livers, roes and milt of fish, dried, smoked, salted or in brine..................... 11 — – Fish fillets, dried, salted or in brine, but not smoked:

0305 31 00 –– Tilapias (Oreochromisspp.), catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.), carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.), eels (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channaspp.) ..... 16 — 0305 32 –– Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:

––– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and Polar cod (Boreogadus saida):

0305 32 11 –––– Cod of the species Gadus macrocephalus............................................... 16 — 0305 32 19 –––– Other..................................................................................... 20 — 0305 32 90 ––– Other ...................................................................................... 16 — 0305 39 –– Other:

0305 39 10 ––– Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masouand Oncorhynchus rhodurus), Atlantic salmon (Salmo salar), and Danube salmon (Hucho hucho), salted or in brine ................................................................. 15 — 0305 39 50 ––– Lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine........ 15 — 0305 39 90 ––– Other ...................................................................................... 16 — – Smoked fish, including fillets, other than edible fish offal:

0305 41 00 –– 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).................................................................... 13 — 0305 42 00 –– Herrings (Clupea harengus, Clupea pallasii) .......................................... 10 — 0305 43 00 –– Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apacheand Oncorhynchus chrysogaster) ............................................................. 14 — 0305 44 –– Tilapias (Oreochromisspp.), catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.), carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.), eels (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channaspp.):

0305 44 10 ––– Eels (Anguillaspp.)........................................................................ 14 — 0305 44 90 ––– Other ...................................................................................... 14 — 0305 49 –– Other:

0305 49 10 ––– Lesser or Greenland halibut (Reinhardtius hippoglossoides)............................. 15 — 0305 49 20 ––– Atlantic halibut (Hippoglossus hippoglossus)............................................. 16 — 70/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0305 49 30 ––– Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) ................ 14 — 0305 49 80 ––– Other ...................................................................................... 14 — – Dried fish, other than edible fish offal, whether or not salted but not smoked:

0305 51 –– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):

0305 51 10 ––– Dried, unsalted............................................................................ 13(1) — 0305 51 90 ––– Dried, salted............................................................................... 13(1) — 0305 52 00 –– Tilapias (Oreochromisspp.), catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.), carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.), eels (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channaspp.) ..... 12 — 0305 53 –– Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):

0305 53 10 ––– Polar Cod (Boreogadus saida).............................................................. 13(1) — 0305 53 90 ––– Other ...................................................................................... 12 — 0305 54 –– Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulisspp.), sardines (Sardina pilchardus, Sardinopsspp.), sardinella (Sardinellaspp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelligerspp.), seerfishes (Scomberomorusspp.), jack and horse mackerel (Trachurusspp.), jacks, crevalles (Caranxspp.), cobia (Rachycentron canadum), silver pomfrets (Pampusspp.), Pacific saury (Cololabis saira), scads (Decapterusspp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sardaspp.), marlins, sailfishes, spearfish (Istiophoridae):

0305 54 30 ––– Herrings (Clupea harengus, Clupea pallasii)............................................... 12 — 0305 54 50 ––– Anchovies (Engraulisspp.) ............................................................... 10 — 0305 54 90 ––– Other ...................................................................................... 12 — 0305 59 –– Other:

0305 59 70 ––– Atlantic halibut (Hippoglossus hippoglossus)............................................. 15 — 0305 59 85 ––– Other ...................................................................................... 12 — – Fish, salted but not dried or smoked and fish in brine, other than edible fish

offal:

0305 61 00 –– Herrings (Clupea harengus, Clupea pallasii) .......................................... 12 — 0305 62 00 –– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) ........................... 13(1) — 0305 63 00 –– Anchovies (Engraulisspp.) .............................................................. 10 — 0305 64 00 –– Tilapias (Oreochromisspp.), catfish (Pangasiusspp., Silurusspp., Clariasspp., Ictalurusspp.), carp (Cyprinusspp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthysspp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobramaspp.), eels (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channaspp.) ..... 12 —

(1) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 71/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0305 69 –– Other:

0305 69 10 ––– Polar cod (Boreogadus saida).............................................................. 13(1) — 0305 69 30 ––– Atlantic halibut (Hippoglossus hippoglossus)............................................. 15 — 0305 69 50 ––– Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masouand Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) ...................................................................................... 11 — 0305 69 80 ––– Other ...................................................................................... 12 — – Fish fins, heads, tails, maws and other edible fish offal:

0305 71 –– Shark fins:

0305 71 15 ––– Piked dogfish (Squalus acanthias)and catsharks (Scyliorhinusspp.).................... 12 — 0305 71 30 ––– Porbeagle shark (Lamna nasus)........................................................... 12 — 0305 71 40 ––– Blue shark (Prionace glauca)............................................................... 12 — 0305 71 50 ––– Shortfin Mako shark (Isurus Oxyrinchus)................................................ 12 — 0305 71 90 ––– Other ...................................................................................... 12 — 0305 72 00 –– Fish heads, tails and maws............................................................... 13 — 0305 79 00 –– Other........................................................................................ 13(1) — 0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine:

– Frozen:

0306 11 –– Rock lobster and other sea crawfish (Palinurusspp., Panulirusspp., Jasus spp.):

0306 11 10 ––– Crawfish tails.............................................................................. 12,5 — 0306 11 90 ––– Other ...................................................................................... 12,5 — 0306 12 –– Lobsters (Homarusspp.):

0306 12 10 ––– Whole...................................................................................... 6 — 0306 12 90 ––– Other ...................................................................................... 16 — 0306 14 –– Crabs:

0306 14 10 ––– Crabs of the species Paralithodes camchaticus, Chionoecetesspp. or Callinectes sapidus ..................................................................................... 7,5 — 0306 14 30 ––– Crabs of the species Cancer pagurus ..................................................... 7,5 — 0306 14 90 ––– Other ...................................................................................... 7,5 — 0306 15 00 –– Norway lobsters (Nephrops norvegicus)............................................... 12 — 0306 16 –– Cold-water shrimps and prawns (Pandalusspp., Crangon crangon):

0306 16 91 ––– Shrimps of the species Crangon crangon................................................. 18 — 0306 16 99 ––– Other ...................................................................................... 12 —

(1) WTO tariff quota.

72/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0306 17 –– Other shrimps and prawns:

0306 17 91 ––– Deepwater rose shrimps (Parapenaeus longirostris)...................................... 12 — 0306 17 92 ––– Shrimps of the genus Penaeus............................................................ 12 — 0306 17 93 ––– Shrimps of the family Pandalidae, other than of the genus Pandalus................. 12 — 0306 17 94 ––– Shrimps of the genus Crangon, other than of the species Crangon crangon ......... 12 — 0306 17 99 ––– Other ...................................................................................... 12 — 0306 19 –– Other:

0306 19 10 ––– Freshwater crayfish ....................................................................... 7,5 — 0306 19 90 ––– Other ...................................................................................... 12 — – Live, fresh or chilled:

0306 31 00 –– Rock lobster and other sea crawfish (Palinurusspp., Panulirusspp., Jasus spp.) ......................................................................................... 12,5 — 0306 32 –– Lobsters (Homarusspp.):

0306 32 10 ––– Live......................................................................................... 8 — ––– Other:

0306 32 91 –––– Whole.................................................................................... 8 — 0306 32 99 –––– Other..................................................................................... 10 — 0306 33 –– Crabs:

0306 33 10 ––– Crabs of the species Cancer pagurus ..................................................... 7,5 — 0306 33 90 ––– Other ...................................................................................... 7,5 — 0306 34 00 –– Norway lobsters (Nephrops norvegicus)............................................... 12 — 0306 35 –– Cold-water shrimps and prawns (Pandalusspp., Crangon crangon):

––– Shrimps of the species Crangon crangon:

0306 35 10 –––– Fresh or chilled.......................................................................... 18 — 0306 35 50 –––– Other..................................................................................... 18 — 0306 35 90 ––– Other ...................................................................................... 12 — 0306 36 –– Other shrimps and prawns:

0306 36 10 ––– Shrimps of the family Pandalidae, other than of the genus Pandalus................. 12 — 0306 36 50 ––– Shrimps of the genus Crangon, other than of the species Crangon crangon .......... 18 — 0306 36 90 ––– Other ...................................................................................... 12 — 0306 39 –– Other:

0306 39 10 ––– Freshwater crayfish ....................................................................... 7,5 — 0306 39 90 ––– Other ...................................................................................... 12 — – Other:

0306 91 00 –– Rock lobster and other sea crawfish (Palinurusspp., Panulirusspp., Jasus spp.) ......................................................................................... 12,5 — 0306 92 –– Lobsters (Homarusspp.):

0306 92 10 ––– Whole...................................................................................... 8 — 0306 92 90 ––– Other ...................................................................................... 10 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 73/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0306 93 –– Crabs:

0306 93 10 ––– Crabs of the species Cancer pagurus ..................................................... 7,5 — 0306 93 90 ––– Other ...................................................................................... 7,5 — 0306 94 00 –– Norway lobsters (Nephrops norvegicus)............................................... 12 — 0306 95 –– Shrimps and prawns:

––– Cold-water shrimps and prawns (Pandalusspp., Crangon crangon): –––– Shrimps of the species Crangon crangon:

0306 95 11 ––––– Cooked by steaming or by boiling in water ........................................ 18 — 0306 95 19 ––––– Other................................................................................... 18 — 0306 95 20 –––– Pandalusspp. ............................................................................ 12 — ––– Other shrimps and prawns:

0306 95 30 –––– Shrimps of the family Pandalidae, other than of the genus Pandalus............... 12 — 0306 95 40 –––– Shrimps of the genus Crangon, other than of the species Crangon crangon......... 18 — 0306 95 90 –––– Other..................................................................................... 12 — 0306 99 –– Other:

0306 99 10 ––– Freshwater crayfish ....................................................................... 7,5 — 0306 99 90 ––– Other ...................................................................................... 12 — 0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not

cooked before or during the smoking process: – Oysters:

0307 11 –– Live, fresh or chilled:

0307 11 10 ––– Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g each .................................................................................. Free — 0307 11 90 ––– Other ...................................................................................... 9 — 0307 12 00 –– Frozen ...................................................................................... 9 — 0307 19 00 –– Other........................................................................................ 9 — – Scallops and other molluscs of the family Pectinidae:

0307 21 –– Live, fresh or chilled:

0307 21 10 ––– Scallops, including queen scallops, of the genera Pecten, Chlamysor Placopecten .... 8 — 0307 21 90 ––– Other ...................................................................................... 11 — 0307 22 –– Frozen:

––– Scallops, including queen scallops, of the genera Pecten, Chlamysor Placopecten:

0307 22 10 –––– Coquilles St Jacques(Pecten maximus).................................................. 8 — 74/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0307 22 90 –––– Other..................................................................................... 8 — 0307 22 95 ––– Other ...................................................................................... 11 — 0307 29 –– Other:

0307 29 10 ––– Scallops, including queen scallops, of the genera Pecten, Chlamysor Placopecten .... 8 — 0307 29 90 ––– Other ...................................................................................... 11 — – Mussels (Mytilusspp., Pernaspp.):

0307 31 –– Live, fresh or chilled:

0307 31 10 ––– Mytilusspp................................................................................. 10 — 0307 31 90 ––– Pernaspp................................................................................... 8 — 0307 32 –– Frozen:

0307 32 10 ––– Mytilusspp................................................................................. 10 — 0307 32 90 ––– Pernaspp................................................................................... 8 — 0307 39 –– Other:

0307 39 20 ––– Mytilusspp................................................................................. 10 — 0307 39 80 ––– Pernaspp................................................................................... 8 — – Cuttle fish and squid:

0307 42 –– Live, fresh or chilled:

0307 42 10 ––– Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiolaspp.) ........................... 8 — 0307 42 20 ––– Loligospp. ................................................................................. 6 — 0307 42 30 ––– Squid (Ommastrephesspp., Nototodarusspp., Sepioteuthisspp.)........................ 8 — 0307 42 40 ––– European flying squid (Todarodes sagittatus) ............................................ 6 — 0307 42 90 ––– Other ...................................................................................... 11 — 0307 43 –– Frozen:

––– Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.): –––– Sepiolaspp.:

0307 43 21 ––––– Lesser cuttle fish (Sepiola rondeleti)................................................... 6 — 0307 43 25 ––––– Other................................................................................... 8 — 0307 43 29 –––– Sepia officinalis, Rossia macrosoma...................................................... 8 — ––– Loligospp.:

0307 43 31 –––– Loligo vulgaris............................................................................ 6 — 0307 43 33 –––– Loligo pealei .............................................................................. 6 — 0307 43 35 –––– Loligo gahi................................................................................ 6 — 0307 43 38 –––– Other..................................................................................... 6 — 0307 43 91 ––– Ommastrephesspp., other than Ommastrephes sagittatus, Nototodarusspp., Sepioteuthisspp. ........................................................................... 8 — 0307 43 92 ––– Illexspp. ................................................................................... 8 — 0307 43 95 ––– European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus) ............... 6 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 75/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0307 43 99 ––– Other ...................................................................................... 11 — 0307 49 –– Other:

0307 49 20 ––– Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiolaspp.) ........................... 8 — 0307 49 40 ––– Loligospp. ................................................................................. 6 — 0307 49 50 ––– Ommastrephesspp., other than Ommastrephes sagittatus, Nototodarusspp., Sepioteuthisspp. ........................................................................... 8 — 0307 49 60 ––– European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus) ............... 6 — 0307 49 80 ––– Other ...................................................................................... 11 — – Octopus (Octopusspp.):

0307 51 00 –– Live, fresh or chilled...................................................................... 8 — 0307 52 00 –– Frozen ...................................................................................... 8 — 0307 59 00 –– Other........................................................................................ 8 — 0307 60 00 – Snails, other than sea snails............................................................... Free — – Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae,Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae):

0307 71 00 –– Live, fresh or chilled...................................................................... 11 — 0307 72 –– Frozen:

0307 72 10 ––– Striped venus or other species of the family Veneridae ............................... 8 — 0307 72 90 ––– Other ...................................................................................... 11 — 0307 79 00 –– Other........................................................................................ 11 — – Abalone (Haliotisspp.) and stromboid conchs (Strombusspp.):

0307 81 00 –– Live, fresh or chilled abalone (Haliotisspp.) ......................................... 11 — 0307 82 00 –– Live, fresh or chilled stromboid conchs (Strombusspp.)........................... 11 — 0307 83 00 –– Frozen abalone (Haliotisspp.) .......................................................... 11 — 0307 84 00 –– Frozen stromboid conchs (Strombusspp.) ........................................... 11 — 0307 87 00 –– Other abalone (Haliotisspp.) ........................................................... 11 — 0307 88 00 –– Other stromboid conchs (Strombusspp.)............................................. 11 — – Other:

0307 91 00 –– Live, fresh or chilled...................................................................... 11 — 0307 92 00 –– Frozen ...................................................................................... 11 — 0307 99 00 –– Other........................................................................................ 11 — 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or

during the smoking process: – Sea cucumbers (Stichopus japonicus, Holothuroidea):

0308 11 00 –– Live, fresh or chilled...................................................................... 11 — 76/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0308 12 00 –– Frozen ...................................................................................... 11 — 0308 19 00 –– Other........................................................................................ 11 — – Sea urchins (Strongylocentrotusspp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus):

0308 21 00 –– Live, fresh or chilled...................................................................... 11 — 0308 22 00 –– Frozen ...................................................................................... 11 — 0308 29 00 –– Other........................................................................................ 11 — 0308 30 – Jellyfish (Rhopilemaspp.):

0308 30 50 –– Frozen ....................................................................................... Free — 0308 30 80 –– Other ........................................................................................ 11 — 0308 90 – Other:

0308 90 10 –– Live, fresh or chilled........................................................................ 11 — 0308 90 50 –– Frozen ....................................................................................... 11 — 0308 90 90 –– Other ........................................................................................ 11 — 0309 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption:

0309 10 00 – Of fish ........................................................................................ 13 — 0309 90 00 – Other.......................................................................................... 11 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 77/1105EN OJ L, 31.10.2025

CHAPTER 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Notes

1. The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.

2. For the purposes of heading 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.

3. For the purposes of heading 0405:

(a) the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;

(b) the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.

4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:

(a) a milkfat content, by weight of the dry matter, of 5 % or more;

(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

5. This chapter does not cover:

(a) non-living insects, unfit for human consumption (heading 0511);

(b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);

(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or

(d) albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

6. For the purposes of heading 0410, the term ‘insects’ means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).

Subheading notes

1. For the purposes of subheading 0404 10, the expression ‘modified whey’ means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

78/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

2. For the purposes of subheading 0405 10, the term ‘butter’ does not include dehydrated butter or ghee (subheading 0405 90).

Additional notes

1. The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be 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 shall be that of the component which results in the highest amount of import duty.

2. For the purposes of subheadings 0408 11 and 0408 19, the following applies: the expression ‘otherwise preserved’ applies also to egg yolks with limited amounts of salt (in general, an amount of up to around 12 % by weight) or minor amounts of chemicals added for preservation purposes, provided that both of the following conditions are fulfilled:

(i) the products retain the character of egg yolks of subheadings 0408 11 and 0408 19;

(ii) salt or chemicals are not used at a level higher than is necessary for the purposes of preservation.

3. Dairy produce of Chapter 4 includes dairy permeates, which are milk products characterised by a high content of lactose and obtained by removing milk fats and milk proteins from milk, whey, cream and/or sweet buttermilk, and/or from similar raw material by ultrafiltration or other processing techniques.

4. For the purposes of subheadings 0404 10 and 0404 90 the following applies :

Milk permeate and whey permeate can be analytically distinguished by the presence of substances (e.g. lactic acid, lactates and glycomacropeptides) which are associated with whey production.

Subheading 0404 10 includes ‘whey permeate’ which is a product with generally a slightly sour smell, obtained from whey or mixtures of natural whey constituents by ultrafiltration or other processing techniques.

The presence of substances associated with whey production (e.g. lactic acid, lactates and glycomacropeptides) is a condition for the classification of whey permeates into that subheading.

Subheading 0404 90 includes ‘milk permeate’ which is a product with generally a milky smell obtained from milk by ultrafiltration or other processing techniques. The quantitatively limited level or absence of lactic acid and lactates (lower than 0,100 % by weight, in milk permeates in powder form, or lower than 0,015 % by weight in milk permeates in liquid form) as well as the absence of glycomacropeptides, are the conditions for the classification of milk permeates into subheading 0404 90.

The method to be used for the detection of lactates shall be the ISO 8069:2005 method and the method to detect rennet whey (i.e. the presence of caseinomacropeptides such as glycomacropeptides) shall be the method set out in Appendix II to Commission Implementing Regulation

(EU) 2018/150(1).

(1) Commission Implementing Regulation (EU) 2018/150 of 30 January 2018 amending Implementing Regulation (EU) 2016/1240 as regards methods for the analysis and quality evaluation of milk and milk products eligible for public intervention and aid for private storage (OJ L 26, 31.1.2018, p. 14, ELI: http://data.europa.eu/eli/reg_impl/2018/150/oj).

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 79/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0401 Milk and cream, not concentrated nor containing added sugar or other

sweetening matter:

0401 10 – Of a fat content, by weight, not exceeding 1 %:

0401 10 10 –– In immediate packings of a net content not exceeding two litres ...................... 13,8 €/100 kg/net — 0401 10 90 –– Other ........................................................................................ 12,9 €/100 kg/net — 0401 20 – Of a fat content, by weight, exceeding 1 % but not exceeding 6 %:

–– Not exceeding 3 %:

0401 20 11 ––– In immediate packings of a net content not exceeding two litres .................... 18,8 €/100 kg/net — 0401 20 19 ––– Other ...................................................................................... 17,9 €/100 kg/net — –– Exceeding 3 %:

0401 20 91 ––– In immediate packings of a net content not exceeding two litres .................... 22,7 €/100 kg/net — 0401 20 99 ––– Other ...................................................................................... 21,8 €/100 kg/net — 0401 40 – Of a fat content, by weight, exceeding 6 % but not exceeding 10 %:

0401 40 10 –– In immediate packings of a net content not exceeding two litres ...................... 57,5 €/100 kg/net — 0401 40 90 –– Other ........................................................................................ 56,6 €/100 kg/net — 0401 50 – Of a fat content, by weight, exceeding 10 %:

–– Not exceeding 21 %:

0401 50 11 ––– In immediate packings of a net content not exceeding two litres .................... 57,5 €/100 kg/net — 0401 50 19 ––– Other ...................................................................................... 56,6 €/100 kg/net — –– Exceeding 21 % but not exceeding 45 %:

0401 50 31 ––– In immediate packings of a net content not exceeding two litres .................... 110 €/100 kg/net — 0401 50 39 ––– Other ...................................................................................... 109,1 €/100 kg/net — –– Exceeding 45 %:

0401 50 91 ––– In immediate packings of a net content not exceeding two litres .................... 183,7 €/100 kg/net — 0401 50 99 ––– Other ...................................................................................... 182,8 €/100 kg/net — 0402 Milk and cream, concentrated or containing added sugar or other

sweetening matter:

0402 10 – In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %: –– Not containing added sugar or other sweetening matter:

0402 10 11 ––– In immediate packings of a net content not exceeding 2,5 kg........................ 125,4 €/100 kg/net — 80/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0402 10 19 ––– Other ...................................................................................... 118,8 €/ 100 kg/net(1) — –– Other:

0402 10 91 ––– In immediate packings of a net content not exceeding 2,5 kg........................ 1,19 €/kg + 27,5 €/ 100 kg/net(2) — 0402 10 99 ––– Other ...................................................................................... 1,19 €/kg + 21 €/ 100 kg/net(2) — – In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %:

0402 21 –– Not containing added sugar or other sweetening matter: ––– Of a fat content, by weight, not exceeding 27 %:

0402 21 11 –––– In immediate packings of a net content not exceeding 2,5 kg...................... 135,7 €/100 kg/net — 0402 21 18 –––– Other..................................................................................... 130,4 €/100 kg/net — ––– Of a fat content, by weight, exceeding 27 %:

0402 21 91 –––– In immediate packings of a net content not exceeding 2,5 kg...................... 167,2 €/100 kg/net — 0402 21 99 –––– Other..................................................................................... 161,9 €/100 kg/net — 0402 29 –– Other:

––– Of a fat content, by weight, not exceeding 27 %:

0402 29 11 –––– Special milk, for infants, in hermetically sealed containers of a net content not 1,31 €/kg + 22 €/ exceeding 500 g, of a fat content, by weight, exceeding 10 %...................... 100 kg/net(2) — –––– Other:

0402 29 15 ––––– In immediate packings of a net content not exceeding 2,5 kg.................... 1,31 €/kg + 22 €/ 100 kg/net(2) — 0402 29 19 ––––– Other................................................................................... 1,31 €/kg + 16,8 €/ 100 kg/net(2) — ––– Of a fat content, by weight, exceeding 27 %:

0402 29 91 –––– In immediate packings of a net content not exceeding 2,5 kg...................... 1,62 €/kg + 22 €/ 100 kg/net(2) — 0402 29 99 –––– Other..................................................................................... 1,62 €/kg + 16,8 €/ 100 kg/net(2) — – Other:

0402 91 –– Not containing added sugar or other sweetening matter:

0402 91 10 ––– Of a fat content, by weight, not exceeding 8 % ........................................ 34,7 €/100 kg/net — 0402 91 30 ––– Of a fat content, by weight, exceeding 8 % but not exceeding 10 %................. 43,4 €/100 kg/net —

(1) WTO tariff quota.

(2) The duty on 100 kg of product is equal to the sum of the following:

(a) the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and

(b) the other amount indicated.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 81/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 ––– Of a fat content, by weight, exceeding 10 % but not exceeding 45 %:

0402 91 51 –––– In immediate packings of a net content not exceeding 2,5 kg...................... 110 €/100 kg/net — 0402 91 59 –––– Other..................................................................................... 109,1 €/100 kg/net — ––– Of a fat content, by weight, exceeding 45 %:

0402 91 91 –––– In immediate packings of a net content not exceeding 2,5 kg...................... 183,7 €/100 kg/net — 0402 91 99 –––– Other..................................................................................... 182,8 €/100 kg/net — 0402 99 –– Other:

0402 99 10 ––– Of a fat content, by weight, not exceeding 9,5 %...................................... 57,2 €/100 kg/net — ––– Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %:

0402 99 31 –––– In immediate packings of a net content not exceeding 2,5 kg...................... 1,08 €/kg + 19,4 €/ 100 kg/net(1) — 0402 99 39 –––– Other..................................................................................... 1,08 €/kg + 18,5 €/ 100 kg/net(1) — ––– Of a fat content, by weight, exceeding 45 %:

0402 99 91 –––– In immediate packings of a net content not exceeding 2,5 kg...................... 1,81 €/kg + 19,4 €/ 100 kg/net(1) — 0402 99 99 –––– Other..................................................................................... 1,81 €/kg + 18,5 €/ 100 kg/net(1) — 0403 Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:

0403 20 – Yogurt: –– Not flavoured nor containing added fruit, nuts, cocoa, chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers’ wares: ––– Not containing added sugar or other sweetening matter, of a fat content, by

weight:

0403 20 11 –––– Not exceeding 3 %...................................................................... 20,5 €/100 kg/net — 0403 20 13 –––– Exceeding 3 % but not exceeding 6 %................................................. 24,4 €/100 kg/net — 0403 20 19 –––– Exceeding 6 %........................................................................... 59,2 €/100 kg/net — ––– Other, of a fat content, by weight:

0403 20 31 –––– Not exceeding 3 %...................................................................... 0,17 €/kg + 21,1 €/ 100 kg/net(1) —

(1) The duty on 100 kg of product is equal to the sum of the following:

(a) the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and

(b) the other amount indicated.

82/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0403 20 33 –––– Exceeding 3 % but not exceeding 6 %................................................. 0,20 €/kg + 21,1 €/ 100 kg/net(1) — 0403 20 39 –––– Exceeding 6 %........................................................................... 0,54 €/kg + 21,1 €/ 100 kg/net(1) — –– Containing added chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers’ wares:

0403 20 41 ––– Containing, by weight, less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch .................................................... 12,8 — 0403 20 49 ––– Other ...................................................................................... 7,6 + EA(2)(3) — –– Other, flavoured or containing added fruit, nuts or cocoa:

––– In powder, granules or other solid forms, of a milkfat content, by weight:

0403 20 51 –––– Not exceeding 1,5 %.................................................................... 8,3 + 95 €/ 100 kg/net — 0403 20 53 –––– Exceeding 1,5 % but not exceeding 27 %............................................. 8,3 + 130,4 €/ 100 kg/net — 0403 20 59 –––– Exceeding 27 % ......................................................................... 8,3 + 168,8 €/ 100 kg/net — ––– Other, of a milkfat content, by weight:

0403 20 91 –––– Not exceeding 3 %...................................................................... 8,3 + 12,4 €/ 100 kg/net — 0403 20 93 –––– Exceeding 3 % but not exceeding 6 %................................................. 8,3 + 17,1 €/ 100 kg/net — 0403 20 99 –––– Exceeding 6 %........................................................................... 8,3 + 26,6 €/ 100 kg/net — 0403 90 – Other:

–– Not flavoured nor containing added fruit, nuts or cocoa: ––– In powder, granules or other solid forms: –––– Not containing added sugar or other sweetening matter, of a fat content, by

weight:

0403 90 11 ––––– Not exceeding 1,5 %.................................................................. 100,4 €/100 kg/net — 0403 90 13 ––––– Exceeding 1,5 % but not exceeding 27 %........................................... 135,7 €/100 kg/net — 0403 90 19 ––––– Exceeding 27 % ....................................................................... 167,2 €/100 kg/net — –––– Other, of a fat content, by weight:

0403 90 31 ––––– Not exceeding 1,5 %.................................................................. 0,95 €/kg + 22 €/ 100 kg/net(1) — 0403 90 33 ––––– Exceeding 1,5 % but not exceeding 27 %........................................... 1,31 €/kg + 22 €/ 100 kg/net(1) —

(1) The duty on 100 kg of product is equal to the sum of the following:

(a) the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and

(b) the other amount indicated.

(2) WTO tariff quota.

(3) See Annex 1.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 83/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0403 90 39 ––––– Exceeding 27 % ....................................................................... 1,62 €/kg + 22 €/ 100 kg/net(1) — ––– Other:

–––– Not containing added sugar or other sweetening matter, of a fat content, by

weight:

0403 90 51 ––––– Not exceeding 3 % .................................................................... 20,5 €/100 kg/net — 0403 90 53 ––––– Exceeding 3 % but not exceeding 6 %............................................... 24,4 €/100 kg/net — 0403 90 59 ––––– Exceeding 6 %......................................................................... 59,2 €/100 kg/net — –––– Other, of a fat content, by weight:

0403 90 61 ––––– Not exceeding 3 % .................................................................... 0,17 €/kg + 21,1 €/ 100 kg/net(1) — 0403 90 63 ––––– Exceeding 3 % but not exceeding 6 %............................................... 0,20 €/kg + 21,1 €/ 100 kg/net(1) — 0403 90 69 ––––– Exceeding 6 %......................................................................... 0,54 €/kg + 21,1 €/ 100 kg/net(1) — –– Flavoured or containing added fruit, nuts or cocoa:

––– In powder, granules or other solid forms, of a milkfat content, by weight:

0403 90 71 –––– Not exceeding 1,5 %.................................................................... 8,3 + 95 €/ 100 kg/net — 0403 90 73 –––– Exceeding 1,5 % but not exceeding 27 %............................................. 8,3 + 130,4 €/ 100 kg/net — 0403 90 79 –––– Exceeding 27 % ......................................................................... 8,3 + 168,8 €/ 100 kg/net — ––– Other, of a milkfat content, by weight:

0403 90 91 –––– Not exceeding 3 %...................................................................... 8,3 + 12,4 €/ 100 kg/net — 0403 90 93 –––– Exceeding 3 % but not exceeding 6 %................................................. 8,3 + 17,1 €/ 100 kg/net — 0403 90 99 –––– Exceeding 6 %........................................................................... 8,3 + 26,6 €/ 100 kg/net —

(1) The duty on 100 kg of product is equal to the sum of the following:

(a) the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and

(b) the other amount indicated.

84/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not

elsewhere specified or included:

0404 10 – Whey and modified whey, whether or not concentrated or containing added

sugar or other sweetening matter: –– In powder, granules or other solid forms: ––– Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight: –––– Not exceeding 15 %, and of a fat content, by weight:

0404 10 02 ––––– Not exceeding 1,5 %.................................................................. 7 €/100 kg/net — 0404 10 04 ––––– Exceeding 1,5 % but not exceeding 27 %........................................... 135,7 €/100 kg/net — 0404 10 06 ––––– Exceeding 27 % ....................................................................... 167,2 €/100 kg/net — –––– Exceeding 15 %, and of a fat content, by weight:

0404 10 12 ––––– Not exceeding 1,5 %.................................................................. 100,4 €/100 kg/net — 0404 10 14 ––––– Exceeding 1,5 % but not exceeding 27 %........................................... 135,7 €/100 kg/net — 0404 10 16 ––––– Exceeding 27 % ....................................................................... 167,2 €/100 kg/net — ––– Other, of a protein content (nitrogen content × 6,38), by weight:

–––– Not exceeding 15 %, and of a fat content, by weight:

0404 10 26 ––––– Not exceeding 1,5 %.................................................................. 0,07 €/ kg/net + 16,8 €/ 100 kg/net(1) — 0404 10 28 ––––– Exceeding 1,5 % but not exceeding 27 %........................................... 1,31 €/ kg/net + 22 €/ 100 kg/net(1) — 0404 10 32 ––––– Exceeding 27 % ....................................................................... 1,62 €/ kg/net + 22 €/ 100 kg/net(1) — –––– Exceeding 15 %, and of a fat content, by weight:

0404 10 34 ––––– Not exceeding 1,5 %.................................................................. 0,95 €/ kg/net + 22 €/ 100 kg/net(1) — 0404 10 36 ––––– Exceeding 1,5 % but not exceeding 27 %........................................... 1,31 €/ kg/net + 22 €/ 100 kg/net(1) — 0404 10 38 ––––– Exceeding 27 % ....................................................................... 1,62 €/ kg/net + 22 €/ 100 kg/net(1) —

(1) The duty on 100 kg of product is equal to the sum of the following:

(a) the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and

(b) the other amount indicated.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 85/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 –– Other: ––– Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight:

–––– Not exceeding 15 %, and of a fat content, by weight:

0404 10 48 ––––– Not exceeding 1,5 %.................................................................. 0,07 €/kg/net(1) — 0404 10 52 ––––– Exceeding 1,5 % but not exceeding 27 %........................................... 135,7 €/100 kg/net — 0404 10 54 ––––– Exceeding 27 % ....................................................................... 167,2 €/100 kg/net — –––– Exceeding 15 %, and of a fat content, by weight:

0404 10 56 ––––– Not exceeding 1,5 %.................................................................. 100,4 €/100 kg/net — 0404 10 58 ––––– Exceeding 1,5 % but not exceeding 27 %........................................... 135,7 €/100 kg/net — 0404 10 62 ––––– Exceeding 27 % ....................................................................... 167,2 €/100 kg/net — ––– Other, of a protein content (nitrogen content × 6,38), by weight:

–––– Not exceeding 15 %, and of a fat content, by weight:

0404 10 72 ––––– Not exceeding 1,5 %.................................................................. 0,07 €/ kg/net + 16,8 €/ 100 kg/net(2) — 0404 10 74 ––––– Exceeding 1,5 % but not exceeding 27 %........................................... 1,31 €/ kg/net + 22 €/ 100 kg/net(3) — 0404 10 76 ––––– Exceeding 27 % ....................................................................... 1,62 €/ kg/net + 22 €/ 100 kg/net(3) — –––– Exceeding 15 %, and of a fat content, by weight:

0404 10 78 ––––– Not exceeding 1,5 %.................................................................. 0,95 €/ kg/net + 22 €/ 100 kg/net(3) — 0404 10 82 ––––– Exceeding 1,5 % but not exceeding 27 %........................................... 1,31 €/ kg/net + 22 €/ 100 kg/net(3) — 0404 10 84 ––––– Exceeding 27 % ....................................................................... 1,62 €/ kg/net + 22 €/ 100 kg/net(3) — 0404 90 – Other:

–– Not containing added sugar or other sweetening matter, of a fat content, by weight:

0404 90 21 ––– Not exceeding 1,5 %...................................................................... 100,4 €/100 kg/net —

(1) The duty on 100 kg of product is equal to the amount per kilogram shown, multiplied by the weight of the dry lactic matter contained in 100 kg of product.

(2) The duty on 100 kg of product is equal to the sum of the following:

(a) the amount per kilogram shown, multiplied by the weight of dry lactic matter contained in 100 kg of product; and

(b) the other amount indicated.

(3) The duty on 100 kg of product is equal to the sum of the following:

(a) the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and

(b) the other amount indicated.

86/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0404 90 23 ––– Exceeding 1,5 % but not exceeding 27 %............................................... 135,7 €/100 kg/net — 0404 90 29 ––– Exceeding 27 % ........................................................................... 167,2 €/100 kg/net — –– Other, of a fat content, by weight:

0404 90 81 ––– Not exceeding 1,5 %...................................................................... 0,95 €/ kg/net + 22 €/ 100 kg/net(1) — 0404 90 83 ––– Exceeding 1,5 % but not exceeding 27 %............................................... 1,31 €/ kg/net + 22 €/ 100 kg/net(1) — 0404 90 89 ––– Exceeding 27 % ........................................................................... 1,62 €/ kg/net + 22 €/ 100 kg/net(1) — 0405 Butter and other fats and oils derived from milk; dairy spreads:

0405 10 – Butter: –– Of a fat content, by weight, not exceeding 85 %: ––– Natural butter:

0405 10 11 –––– In immediate packings of a net content not exceeding 1 kg........................ 189,6 €/ 100 kg/net(2) — 0405 10 19 –––– Other..................................................................................... 189,6 €/ 100 kg/net(2) — 0405 10 30 ––– Recombined butter ....................................................................... 189,6 €/ 100 kg/net(2) — 0405 10 50 ––– Whey butter............................................................................... 189,6 €/ 100 kg/net(2) — 0405 10 90 –– Other ........................................................................................ 231,3 €/ 100 kg/net(2) — 0405 20 – Dairy spreads:

0405 20 10 –– Of a fat content, by weight, of 39 % or more but less than 60 % ...................... 9 + EA(3) — 0405 20 30 –– Of a fat content, by weight, of 60 % or more but not exceeding 75 % ................ 9 + EA(3) — 0405 20 90 –– Of a fat content, by weight, of more than 75 % but less than 80 %.................... 189,6 €/100 kg/net — 0405 90 – Other:

0405 90 10 –– Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not 231,3 €/ exceeding 0,5 %............................................................................. 100 kg/net(2) — 0405 90 90 –– Other ........................................................................................ 231,3 €/ 100 kg/net(2) —

(1) The duty on 100 kg of product is equal to the sum of the following:

(a) the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and

(b) the other amount indicated.

(2) WTO tariff quota.

(3) See Annex 1.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 87/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0406 Cheese and curd:

0406 10 – Fresh (unripened or uncured) cheese, including whey cheese, and curd: –– Of a fat content, by weight, not exceeding 40 %:

0406 10 30 ––– Mozzarella, whether or not in a liquid.................................................. 185,2 €/ 100 kg/net(1) — 0406 10 50 ––– Other ...................................................................................... 185,2 €/ 100 kg/net(1) — 0406 10 80 –– Other ........................................................................................ 221,2 €/ 100 kg/net(1) — 0406 20 00 – Grated or powdered cheese, of all kinds ............................................... 188,2 €/ 100 kg/net(1) — 0406 30 – Processed cheese, not grated or powdered:

0406 30 10 –– In the manufacture of which no cheeses other than Emmentaler, Gruyère and Appenzell have been used and which may contain, as an addition, Glarus herb cheese (known as Schabziger); put up for retail sale, of a fat content by weight in the 144,9 €/ dry matter not exceeding 56 %............................................................ 100 kg/net(1) — –– Other:

––– Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in

the dry matter:

0406 30 31 –––– Not exceeding 48 % .................................................................... 139,1 €/ 100 kg/net(1) — 0406 30 39 –––– Exceeding 48 % ......................................................................... 144,9 €/ 100 kg/net(1) — 0406 30 90 ––– Of a fat content, by weight, exceeding 36 % ........................................... 215 €/ 100 kg/net(1) — 0406 40 – Blue-veined cheese and other cheese containing veins produced by Penicillium

roqueforti:

0406 40 10 –– Roquefort ................................................................................... 140,9 €/ 100 kg/net(1) — 0406 40 50 –– Gorgonzola ................................................................................. 140,9 €/ 100 kg/net(1) — 0406 40 90 –– Other ........................................................................................ 140,9 €/ 100 kg/net(1) — 0406 90 – Other cheese:

0406 90 01 –– For processing(2) ........................................................................... 167,1 €/ 100 kg/net(1) — –– Other:

0406 90 13 ––– Emmentaler ............................................................................... 171,7 €/ 100 kg/net(1) — 0406 90 15 ––– Gruyère, Sbrinz........................................................................... 171,7 €/ 100 kg/net(1) — 0406 90 17 ––– Bergkäse, Appenzell...................................................................... 171,7 €/ 100 kg/net(1) —

(1) WTO tariff quota.

(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)).

88/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0406 90 18 ––– Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine ...................... 171,7 €/ 100 kg/net(1) — 0406 90 21 ––– Cheddar.................................................................................... 167,1 €/ 100 kg/net(1) — 0406 90 23 ––– Edam....................................................................................... 151 €/ 100 kg/net(1) — 0406 90 25 ––– Tilsit........................................................................................ 151 €/ 100 kg/net(1) — 0406 90 29 ––– Kashkaval.................................................................................. 151 €/ 100 kg/net(1) — 0406 90 32 ––– Feta......................................................................................... 151 €/ 100 kg/net(1) — 0406 90 35 ––– Kefalo-Tyri................................................................................. 151 €/ 100 kg/net(1) — 0406 90 37 ––– Finlandia................................................................................... 151 €/ 100 kg/net(1) — 0406 90 39 ––– Jarlsberg ................................................................................... 151 €/ 100 kg/net(1) — ––– Other:

0406 90 50 –––– Cheese of sheep's milk or buffalo milk in containers containing brine, or in 151 €/ sheepskin or goatskin bottles.......................................................... 100 kg/net(1) — –––– Other:

––––– Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter: –––––– Not exceeding 47 %:

0406 90 61 ––––––– Grana Padano, Parmigiano Reggiano ........................................... 188,2 €/100 kg/net — 0406 90 63 ––––––– Fiore Sardo, Pecorino............................................................. 188,2 €/ 100 kg/net(1) — 0406 90 69 ––––––– Other............................................................................... 188,2 €/ 100 kg/net(1) — –––––– Exceeding 47 % but not exceeding 72 %:

0406 90 73 ––––––– Provolone.......................................................................... 151 €/ 100 kg/net(1) — 0406 90 74 ––––––– Maasdam........................................................................... 151 €/ 100 kg/net(1) — 0406 90 75 ––––––– Asiago, Caciocavallo, Montasio, Ragusano ..................................... 151 €/ 100 kg/net(1) — 0406 90 76 ––––––– Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø...................... 151 €/ 100 kg/net(1) — 0406 90 78 ––––––– Gouda.............................................................................. 151 €/ 100 kg/net(1) — 0406 90 79 ––––––– Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio .............. 151 €/ 100 kg/net(1) —

(1) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 89/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0406 90 81 ––––––– Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, 151 €/ Colby, Monterey................................................................... 100 kg/net(1) — 0406 90 82 ––––––– Camembert........................................................................ 151 €/ 100 kg/net(1) — 0406 90 84 ––––––– Brie ................................................................................. 151 €/ 100 kg/net(1) — 0406 90 85 ––––––– Kefalograviera, Kasseri............................................................ 151 €/100 kg/net — ––––––– Other cheese, of a water content, by weight, in the non-fatty matter:

0406 90 86 –––––––– Exceeding 47 % but not exceeding 52 %...................................... 151 €/ 100 kg/net(1) — 0406 90 89 –––––––– Exceeding 52 % but not exceeding 62 %...................................... 151 €/ 100 kg/net(1) — 0406 90 92 –––––––– Exceeding 62 % but not exceeding 72 %...................................... 151 €/ 100 kg/net(1) — 0406 90 93 –––––– Exceeding 72 % ..................................................................... 185,2 €/ 100 kg/net(1) — 0406 90 99 ––––– Other................................................................................... 221,2 €/ 100 kg/net(1) — 0407 Birds' eggs, in shell, fresh, preserved or cooked:

– Fertilised eggs for incubation:

0407 11 00 –– Of fowls of the species Gallus domesticus(2)......................................... 35 €/1 000 p/st p/st 0407 19 –– Other: ––– Of poultry, other than of fowls of the species Gallus domesticus:

0407 19 11 –––– Of turkeys or geese(2) .................................................................. 105 €/1 000 p/st p/st 0407 19 19 –––– Other(2) ................................................................................. 35 €/1 000 p/st p/st 0407 19 90 ––– Other ...................................................................................... 7,7 p/st – Other fresh eggs:

0407 21 00 –– Of fowls of the species Gallus domesticus ............................................ 30,4 €/ 100 kg/net(1) 1 000 p/st 0407 29 –– Other:

0407 29 10 ––– Of poultry, other than of fowls of the species Gallus domesticus...................... 30,4 €/ 100 kg/net(1) 1 000 p/st 0407 29 90 ––– Other ...................................................................................... 7,7 p/st 0407 90 – Other:

0407 90 10 –– Of poultry................................................................................... 30,4 €/ 100 kg/net(1) 1 000 p/st 0407 90 90 –– Other ........................................................................................ 7,7 p/st

(1) WTO tariff quota.

(2) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 75(2) and (3) and Article 230 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671, ELI: http://data.europa.

eu/eli/reg/2013/1308/oj)).

90/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved,

whether or not containing added sugar or other sweetening matter: – Egg yolks:

0408 11 –– Dried:

0408 11 20 ––– Unfit for human consumption(1) ....................................................... Free — 0408 11 80 ––– Other ...................................................................................... 142,3 €/ 100 kg/net(2) — 0408 19 –– Other:

0408 19 20 ––– Unfit for human consumption(1) ....................................................... Free — ––– Other:

0408 19 81 –––– Liquid .................................................................................... 62 €/100 kg/net(2) — 0408 19 89 –––– Other, including frozen ................................................................ 66,3 €/ 100 kg/net(2) — – Other:

0408 91 –– Dried:

0408 91 20 ––– Unfit for human consumption(1) ....................................................... Free — 0408 91 80 ––– Other ...................................................................................... 137,4 €/ 100 kg/net(2) — 0408 99 –– Other:

0408 99 20 ––– Unfit for human consumption(1) ....................................................... Free — 0408 99 80 ––– Other ...................................................................................... 35,3 €/ 100 kg/net(2) — 0409 00 00 Natural honey................................................................................ 17,3 — 0410 Insects and other edible products of animal origin, not elsewhere

specified or included:

0410 10 – Insects:

0410 10 10 –– Fresh, chilled or frozen, other than flours and meals ................................... 9 — –– Other:

0410 10 91 ––– Flours and meals.......................................................................... 15,4 + 303,4 €/ 100 kg/net — 0410 10 99 ––– Other ...................................................................................... 130 €/100 kg/net — 0410 90 00 – Other.......................................................................................... 7,7 —

(1) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.

(2) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 91/1105EN OJ L, 31.10.2025

CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Notes

1. This chapter does not cover:

(a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b) hides or skins (including furskins), other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43);

(d) prepared knots or tufts for broom or brush making (heading 9603).

2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3. Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.

4. Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0501 00 00 Human hair, unworked, whether or not washed or scoured; waste of human hair.................................................................................... Free — 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair:

0502 10 00 – Pigs', hogs' or boars' bristles and hair and waste thereof ........................... Free — 0502 90 00 – Other.......................................................................................... Free —

[0503] 0504 00 00 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked ... Free — 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation;

powder and waste of feathers or parts of feathers:

0505 10 – Feathers of a kind used for stuffing; down:

0505 10 10 –– Raw .......................................................................................... Free — 0505 10 90 –– Other ........................................................................................ Free — 0505 90 00 – Other.......................................................................................... Free — 92/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these

products:

0506 10 00 – Ossein and bones treated with acid ..................................................... Free — 0506 90 00 – Other.......................................................................................... Free — 0507 Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products:

0507 10 00 – Ivory; ivory powder and waste .......................................................... Free — 0507 90 00 – Other.......................................................................................... Free — 0508 00 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder

and waste thereof:

0508 00 10 – Red coral (Corallium rubrum)................................................................. Free — 0508 00 90 – Other .......................................................................................... Free —

[0509] 0510 00 00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved .................................................................. Free — 0511 Animal products not elsewhere specified or included; dead animals of

Chapter 1 or 3, unfit for human consumption:

0511 10 00 – Bovine semen................................................................................ Free p/st(1) – Other:

0511 91 –– Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:

0511 91 10 ––– Fish waste ................................................................................. Free — 0511 91 90 ––– Other ...................................................................................... Free — 0511 99 –– Other:

0511 99 10 ––– Sinews or tendons; parings and similar waste of raw hides or skins................. Free — ––– Natural sponges of animal origin:

0511 99 31 –––– Raw ...................................................................................... Free — 0511 99 39 –––– Other..................................................................................... 5,1 — 0511 99 85 ––– Other(2) ................................................................................... Free —

(1) Straw (corresponds to the quantity needed for an insemination).

(2) Statistical TARIC codes: see Annex 10.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 93/1105EN OJ L, 31.10.2025

SECTION II VEGETABLE PRODUCTS Note

1. In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE Notes

1. Subject to the second part of heading 0601, this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless, it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials.

However, these headings do not include collages or similar decorative plaques of heading 9701.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212:

0601 10 – Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant:

0601 10 10 –– Hyacinths.................................................................................... 5,1 p/st 0601 10 20 –– Narcissi ...................................................................................... 5,1 p/st 0601 10 30 –– Tulips ........................................................................................ 5,1 p/st 0601 10 40 –– Gladioli...................................................................................... 5,1 p/st 0601 10 90 –– Other ........................................................................................ 5,1 p/st 0601 20 – Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots:

0601 20 10 –– Chicory plants and roots................................................................... Free — 0601 20 30 –– Orchids, hyacinths, narcissi and tulips ................................................... 9,6 — 0601 20 90 –– Other ........................................................................................ 6,4 — 0602 Other live plants (including their roots), cuttings and slips; mushroom

spawn:

0602 10 – Unrooted cuttings and slips:

0602 10 10 –– Of vines...................................................................................... Free — 94/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0602 10 90 –– Other ........................................................................................ 4 — 0602 20 – Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or

nuts:

0602 20 10 –– Vine slips, grafted or rooted............................................................... Free — –– Other:

0602 20 20 ––– With bare roots........................................................................... 8,3 p/st ––– Other:

0602 20 30 –––– Citrus .................................................................................... 8,3 p/st 0602 20 80 –––– Other..................................................................................... 8,3 p/st 0602 30 00 – Rhododendrons and azaleas, grafted or not........................................... 8,3 p/st 0602 40 00 – Roses, grafted or not....................................................................... 8,3 p/st 0602 90 – Other:

0602 90 10 –– Mushroom spawn .......................................................................... 8,3 — 0602 90 20 –– Pineapple plants ............................................................................ Free — 0602 90 30 –– Vegetable and strawberry plants .......................................................... 8,3 — –– Other:

––– Outdoor plants: –––– Trees, shrubs and bushes:

0602 90 41 ––––– Forest trees ............................................................................ 8,3 p/st ––––– Other:

0602 90 45 –––––– Rooted cuttings and young plants................................................. 6,5 p/st –––––– Other:

0602 90 46 ––––––– With bare roots ................................................................... 8,3 p/st ––––––– Other:

0602 90 47 –––––––– Conifers and evergreens ........................................................ 8,3 p/st 0602 90 48 –––––––– Other............................................................................. 8,3 p/st 0602 90 50 –––– Other outdoor plants................................................................... 8,3 — ––– Indoor plants:

0602 90 70 –––– Rooted cuttings and young plants, excluding cacti .................................. 6,5 p/st –––– Other:

0602 90 91 ––––– Flowering plants with buds or flowers, excluding cacti........................... 6,5 p/st 0602 90 99 ––––– Other................................................................................... 6,5 p/st 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or

otherwise prepared: – Fresh:

0603 11 00 –– Roses........................................................................................ (1) p/st

(1) — From 1 January to 31 May: 8,5, — from 1 June to 31 October: 12, — from 1 November to 31 December: 8,5.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 95/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0603 12 00 –– Carnations.................................................................................. (1) p/st 0603 13 00 –– Orchids ..................................................................................... (1) p/st 0603 14 00 –– Chrysanthemums......................................................................... (1) p/st 0603 15 00 –– Lilies (Liliumspp.)......................................................................... (1) p/st 0603 19 –– Other:

0603 19 10 ––– Gladioli .................................................................................... (1) p/st 0603 19 20 ––– Ranunculi ................................................................................. (1) p/st 0603 19 70 ––– Other ...................................................................................... (1) p/st 0603 90 00 – Other.......................................................................................... 10 — 0604 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached,

impregnated or otherwise prepared:

0604 20 – Fresh: –– Mosses and lichens:

0604 20 11 ––– Reindeer moss ............................................................................ Free — 0604 20 19 ––– Other ...................................................................................... 5 — 0604 20 20 –– Christmas trees ............................................................................. 2,5 p/st 0604 20 40 –– Conifer branches............................................................................ 2,5 — 0604 20 90 –– Other ........................................................................................ 2 — 0604 90 – Other:

–– Mosses and lichens:

0604 90 11 ––– Reindeer moss ............................................................................ Free — 0604 90 19 ––– Other ...................................................................................... 5 — –– Other:

0604 90 91 ––– Not further prepared than dried ........................................................ Free — 0604 90 99 ––– Other ...................................................................................... 10,9 —

(1) — From 1 January to 31 May: 8,5, — from 1 June to 31 October: 12, — from 1 November to 31 December: 8,5.

96/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS Notes

1. This chapter does not cover forage products of heading 1214.

2. In headings 0709 to 0712, the word ‘vegetables’ includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweetcorn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensisor Origanum majorana).

3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:

(a) dried leguminous vegetables, shelled (heading 0713);

(b) sweetcorn in the forms specified in headings 1102 to 1104;

(d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading 0904).

5. Heading 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0701 Potatoes, fresh or chilled:

0701 10 00 – Seed(1)........................................................................................ 4,5 — 0701 90 – Other:

0701 90 10 –– For the manufacture of starch(2).......................................................... 5,8 — –– Other:

0701 90 50 ––– New, from 1 January to 30 June......................................................... (3) — 0701 90 90 ––– Other ...................................................................................... 11,5 — 0702 00 Tomatoes, fresh or chilled:

0702 00 10 – Whole tomatoes, with greatest diameter of less than 47 mm............................ (4) — – Other:

0702 00 91 –– In trusses .................................................................................... (4) — 0702 00 99 –– Other ........................................................................................ (4) —

(1) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.

(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) — From 1 January to 15 May: 9,6. WTO tariff quota, — from 16 May to 30 June: 13,4.

(4) See Annex 2.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 97/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or

chilled:

0703 10 – Onions and shallots: –– Onions:

0703 10 11 ––– Sets......................................................................................... 9,6 — 0703 10 19 ––– Other ...................................................................................... 9,6 — 0703 10 90 –– Shallots ...................................................................................... 9,6 — 0703 20 00 – Garlic.......................................................................................... 9,6 + 120 €/ 100 kg/net(1) — 0703 90 00 – Leeks and other alliaceous vegetables................................................... 10,4 — 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh

or chilled:

0704 10 – Cauliflowers and broccoli:

0704 10 10 –– Cauliflowers and headed broccoli......................................................... (2) — 0704 10 90 –– Other ........................................................................................ 12 — 0704 20 00 – Brussels sprouts............................................................................. 12 — 0704 90 – Other:

0704 90 10 –– White cabbages and red cabbages......................................................... 12 MIN 0,4 €/ 100 kg/net — 0704 90 90 –– Other ........................................................................................ 12 — 0705 Lettuce (Lactuca sativa) and chicory (Cichoriumspp.), fresh or chilled:

– Lettuce:

0705 11 00 –– Cabbage lettuce (head lettuce).......................................................... (3) — 0705 19 00 –– Other........................................................................................ 10,4 — – Chicory:

0705 21 00 –– Witloof chicory (Cichorium intybusvar. foliosum) .................................. 10,4 — 0705 29 00 –– Other........................................................................................ 10,4 — 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled:

0706 10 00 – Carrots and turnips......................................................................... 13,6(1) — 0706 90 – Other:

0706 90 10 –– Celeriac (rooted celery or German celery)................................................ (4) —

(1) WTO tariff quota.

(2) — From 1 January to 14 April: 9,6 MIN 1,1 €/100 kg/net, — from 15 April to 30 November: 13,6 MIN 1,6 €/100 kg/net, — from 1 to 31 December: 9,6 MIN 1,1 €/100 kg/net.

(3) — From 1 January to 31 March: 10,4 MIN 1,3 €/100 kg/br, — from 1 April to 30 November: 12 MIN 2 €/100 kg/br, — from 1 to 31 December: 10,4 MIN 1,3 €/100 kg/br.

(4) — From 1 January to 30 April: 13,6, — from 1 May to 30 September: 10,4, — from 1 October to 31 December: 13,6.

98/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0706 90 30 –– Horseradish (Cochlearia armoracia)......................................................... 12 — 0706 90 90 –– Other ........................................................................................ 13,6 — 0707 00 Cucumbers and gherkins, fresh or chilled:

0707 00 05 – Cucumbers.................................................................................... (1) — 0707 00 90 – Gherkins....................................................................................... 12,8 — 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled:

0708 10 00 – Peas (Pisum sativum)........................................................................ (2) — 0708 20 00 – Beans (Vignaspp., Phaseolusspp.) ....................................................... (3) — 0708 90 00 – Other leguminous vegetables............................................................. 11,2 — 0709 Other vegetables, fresh or chilled:

0709 20 00 – Asparagus .................................................................................... 10,2 — 0709 30 00 – Aubergines (eggplants) .................................................................... 12,8 — 0709 40 00 – Celery other than celeriac................................................................. 12,8 — – Mushrooms and truffles:

0709 51 00 –– Mushrooms of the genus Agaricus..................................................... 12,8 — 0709 52 00 –– Mushrooms of the genus Boletus....................................................... 5,6 — 0709 53 00 –– Mushrooms of the genus Cantharellus ................................................ 3,2 — 0709 54 00 –– Shiitake (Lentinus edodes)................................................................ 6,4 — 0709 55 00 –– Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum).......................... 6,4 — 0709 56 00 –– Truffles (Tuberspp.)...................................................................... 6,4 — 0709 59 00 –– Other........................................................................................ 6,4 — 0709 60 – Fruits of the genus Capsicumor of the genus Pimenta:

0709 60 10 –– Sweet peppers............................................................................... 7,2(4) — –– Other:

0709 60 91 ––– Of the genus Capsicum, for the manufacture of capsicin or capsicum oleoresin dyes(5) ..................................................................................... Free — 0709 60 95 ––– For the industrial manufacture of essential oils or resinoids(5) ...................... Free — 0709 60 99 ––– Other ...................................................................................... 6,4 —

(1) See Annex 2.

(2) — From 1 January to 31 May: 8, — from 1 June to 31 August: 13,6, — from 1 September to 31 December: 8.

(3) — From 1 January to 30 June: 10,4 MIN 1,6 €/100 kg/net, — from 1 July to 30 September: 13,6 MIN 1,6 €/100 kg/net, — from 1 October to 31 December: 10,4 MIN 1,6 €/100 kg/net.

(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 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)).

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 99/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0709 70 00 – Spinach, New Zealand spinach and orache spinach (garden spinach)............. 10,4 — – Other:

0709 91 00 –– Globe artichokes.......................................................................... (1) — 0709 92 –– Olives:

0709 92 10 ––– For uses other than the production of oil(2) ........................................... 4,5 — 0709 92 90 ––– Other ...................................................................................... 13,1 €/100 kg/net — 0709 93 –– Pumpkins, squash and gourds (Cucurbitaspp.):

0709 93 10 ––– Courgettes................................................................................. (1) — 0709 93 90 ––– Other ...................................................................................... 12,8 — 0709 99 –– Other:

0709 99 10 ––– Salad vegetables, other than lettuce (Lactuca sativa) and chicory (Cichoriumspp.) ... 10,4 — 0709 99 20 ––– Chard (or white beet) and cardoons .................................................... 10,4 — 0709 99 40 ––– Capers ..................................................................................... 5,6 — 0709 99 50 ––– Fennel...................................................................................... 8 — 0709 99 60 ––– Sweetcorn ................................................................................. 9,4 €/100 kg/net — 0709 99 90 ––– Other ...................................................................................... 12,8 — 0710 Vegetables (uncooked or cooked by steaming or boiling in water),

frozen:

0710 10 00 – Potatoes ...................................................................................... 14,4 — – Leguminous vegetables, shelled or unshelled:

0710 21 00 –– Peas (Pisum sativum)...................................................................... 14,4 — 0710 22 00 –– Beans (Vignaspp., Phaseolusspp.)...................................................... 14,4 — 0710 29 00 –– Other........................................................................................ 14,4 — 0710 30 00 – Spinach, New Zealand spinach and orache spinach (garden spinach)............. 14,4 — 0710 40 00 – Sweetcorn.................................................................................... 5,1 + 9,4 €/ 100 kg/net(3) — 0710 80 – Other vegetables:

0710 80 10 –– Olives........................................................................................ 15,2 — –– Fruits of the genus Capsicumor of the genus Pimenta:

0710 80 51 ––– Sweet peppers............................................................................. 14,4 — 0710 80 59 ––– Other ...................................................................................... 6,4 —

(1) See Annex 2.

(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) The specific duty is charged, as an autonomous measure, on the net drained weight.

100/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 –– Mushrooms:

0710 80 61 ––– Of the genus Agaricus .................................................................... 14,4 — 0710 80 69 ––– Other ...................................................................................... 14,4 — 0710 80 70 –– Tomatoes.................................................................................... 14,4 — 0710 80 80 –– Globe artichokes............................................................................ 14,4 — 0710 80 85 –– Asparagus ................................................................................... 14,4 — 0710 80 95 –– Other ........................................................................................ 14,4 — 0710 90 00 – Mixtures of vegetables..................................................................... 14,4 — 0711 Vegetables provisionally preserved, but unsuitable in that state for

immediate consumption:

0711 20 – Olives:

0711 20 10 –– For uses other than the production of oil(1)............................................. 6,4 — 0711 20 90 –– Other ........................................................................................ 13,1 €/100 kg/net — 0711 40 00 – Cucumbers and gherkins .................................................................. 12 — – Mushrooms and truffles:

0711 51 00 –– Mushrooms of the genus Agaricus..................................................... 9,6 + 191 €/ 100 kg/net eda(2) kg/net eda 0711 59 00 –– Other........................................................................................ 9,6 — 0711 90 – Other vegetables; mixtures of vegetables:

–– Vegetables:

0711 90 10 ––– Fruits of the genus Capsicumor of the genus Pimenta, excluding sweet peppers.... 6,4 — 0711 90 30 ––– Sweetcorn ................................................................................. 5,1 + 9,4 €/ 100 kg/net(3) — 0711 90 50 ––– Onions..................................................................................... 7,2 — 0711 90 70 ––– Capers ..................................................................................... 4,8 — 0711 90 80 ––– Other ...................................................................................... 9,6 — 0711 90 90 –– Mixtures of vegetables...................................................................... 12 — 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not

further prepared:

0712 20 00 – Onions........................................................................................ 12,8(2) — – Mushrooms, wood ears (Auriculariaspp.), jelly fungi (Tremellaspp.) and

truffles:

0712 31 00 –– Mushrooms of the genus Agaricus..................................................... 12,8 — 0712 32 00 –– Wood ears (Auriculariaspp.)............................................................ 12,8 — 0712 33 00 –– Jelly fungi (Tremellaspp.)................................................................ 12,8 —

(1) 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)).

(2) WTO tariff quota.

(3) The specific duty is charged, as an autonomous measure, on the net drained weight.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 101/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0712 34 00 –– Shiitake (Lentinus edodes)................................................................ 12,8 — 0712 39 00 –– Other........................................................................................ 12,8 — 0712 90 – Other vegetables; mixtures of vegetables:

0712 90 05 –– Potatoes, whether or not cut or sliced but not further prepared ....................... 10,2 — –– Sweetcorn (Zea maysvar. saccharata):

0712 90 11 ––– Hybrids for sowing(1).................................................................... Free — 0712 90 19 ––– Other ...................................................................................... 9,4 €/100 kg/net — 0712 90 30 –– Tomatoes.................................................................................... 12,8 — 0712 90 50 –– Carrots....................................................................................... 12,8 — 0712 90 90 –– Other ........................................................................................ 12,8 — 0713 Dried leguminous vegetables, shelled, whether or not skinned or split:

0713 10 – Peas (Pisum sativum):

0713 10 10 –– For sowing .................................................................................. Free(2) — 0713 10 90 –– Other ........................................................................................ Free(2) — 0713 20 00 – Chickpeas (garbanzos) ..................................................................... Free(2) — – Beans (Vignaspp., Phaseolusspp.):

0713 31 00 –– Beans of the species Vigna mungo(L.) Hepper or Vigna radiata(L.) Wilczek ... Free — 0713 32 00 –– Small red (Adzuki) beans (Phaseolusor Vigna angularis).......................... Free — 0713 33 –– Kidney beans, including white pea beans (Phaseolus vulgaris):

0713 33 10 ––– For sowing ................................................................................ Free — 0713 33 90 ––– Other ...................................................................................... Free — 0713 34 00 –– Bambara beans (Vigna subterraneaor Voandzeia subterranea)..................... Free — 0713 35 00 –– Cow peas (Vigna unguiculata) .......................................................... Free — 0713 39 00 –– Other........................................................................................ Free — 0713 40 00 – Lentils......................................................................................... Free — 0713 50 00 – Broad beans (Vicia fabavar. major) and horse beans (Vicia fabavar.equina, Vicia fabavar. minor).............................................................................. 3,2 — 0713 60 00 – Pigeon peas (Cajanus cajan)............................................................... 3,2 — 0713 90 00 – Other.......................................................................................... 3,2 — 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith:

0714 10 00 – Manioc (cassava) ............................................................................ 9,5 €/100 kg/net(3) —

(1) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.

(2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

(3) WTO tariff quota.

102/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0714 20 – Sweet potatoes:

0714 20 10 –– Fresh, whole, intended for human consumption(1) ..................................... 3,8(2) — 0714 20 90 –– Other ........................................................................................ 6,4 €/100 kg/net(3) — 0714 30 00 – Yams (Dioscoreaspp.) ...................................................................... 9,5 €/100 kg/net(3) — 0714 40 00 – Taro (Colocasiaspp.)........................................................................ 9,5 €/100 kg/net(3) — 0714 50 00 – Yautia (Xanthosomaspp.).................................................................. 9,5 €/100 kg/net(3) — 0714 90 – Other:

0714 90 20 –– Arrowroot, salep and similar roots and tubers with high starch content ............. 9,5 €/100 kg/net(3) — 0714 90 90 –– Other ........................................................................................ 3,8(2) —

(1) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Commission Regulation (EU) No 2020/1988 (OJ L 422, 14.12.2020, p. 4, ELI: http://data.europa.eu/eli/reg_impl/2020/1988/oj)).

(2) Autonomous duty: 3.

(3) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 103/1105EN OJ L, 31.10.2025

CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS Notes

1. This chapter does not cover inedible nuts or fruits.

2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

3. Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:

(a) for additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

(b) to improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),

provided that they retain the character of dried fruit or dried nuts.

4. Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

Additional notes

1. The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014(1)) at a temperature of 20 °C and multiplied by the factor 0,95.

2. For the purposes of subheadings 0811 90 11, 0811 90 31 and 0811 90 85, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws

(papayas), tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola and pitahaya.

3. For the purposes of subheadings 0811 90 11, 0811 90 31, 0811 90 85, 0812 90 70 and 0813 50 31, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not

shelled or peeled: – Coconuts:

0801 11 00 –– Desiccated.................................................................................. Free — 0801 12 00 –– In the inner shell (endocarp)............................................................ Free — 0801 19 00 –– Other........................................................................................ Free — – Brazil nuts:

0801 21 00 –– In shell ...................................................................................... Free — 0801 22 00 –– Shelled ...................................................................................... Free — – Cashew nuts:

0801 31 00 –– In shell ...................................................................................... Free —

(1) Commission Implementing Regulation (EU) No 974/2014 of 11 September 2014 laying down the refractometry method of measuring dry soluble residue in products processed from fruit and vegetables for the purposes of their classification in the Combined Nomenclature (OJ L 274, 16.9.2014, p. 6, ELI: http://data.europa.eu/eli/reg_impl/2014/974/oj).

104/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0801 32 00 –– Shelled ...................................................................................... Free — 0802 Other nuts, fresh or dried, whether or not shelled or peeled:

– Almonds:

0802 11 –– In shell:

0802 11 10 ––– Bitter....................................................................................... Free — 0802 11 90 ––– Other ...................................................................................... 5,6(1) — 0802 12 –– Shelled:

0802 12 10 ––– Bitter....................................................................................... Free — 0802 12 90 ––– Other ...................................................................................... 3,5(1) — – Hazelnuts or filberts (Corylusspp.):

0802 21 00 –– In shell ...................................................................................... 3,2 — 0802 22 00 –– Shelled ...................................................................................... 3,2 — – Walnuts:

0802 31 00 –– In shell ...................................................................................... 4 — 0802 32 00 –– Shelled ...................................................................................... 5,1 — – Chestnuts (Castaneaspp.):

0802 41 00 –– In shell ...................................................................................... 5,6 — 0802 42 00 –– Shelled ...................................................................................... 5,6 — – Pistachios:

0802 51 00 –– In shell ...................................................................................... 1,6 — 0802 52 00 –– Shelled ...................................................................................... 1,6 — – Macadamia nuts:

0802 61 00 –– In shell ...................................................................................... 2 — 0802 62 00 –– Shelled ...................................................................................... 2 — 0802 70 00 – Kola nuts (Colaspp.) ....................................................................... Free — 0802 80 00 – Areca nuts.................................................................................... Free — – Other:

0802 91 00 –– Pine nuts, in shell ......................................................................... 3,2(2) — 0802 92 00 –– Pine nuts, shelled.......................................................................... 3,2(2) — 0802 99 –– Other:

0802 99 10 ––– Pecans...................................................................................... Free — 0802 99 90 ––– Other ...................................................................................... 3,2(2) — 0803 Bananas, including plantains, fresh or dried:

0803 10 – Plantains:

0803 10 10 –– Fresh......................................................................................... 16 — 0803 10 90 –– Dried......................................................................................... 16 —

(1) WTO tariff quota.

(2) Autonomous duty: 2.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 105/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0803 90 – Other: –– Fresh:

0803 90 11 ––– Plátano de Canarias....................................................................... 114 €/1 000 kg/net — 0803 90 19 ––– Other ...................................................................................... 114 €/1 000 kg/net — 0803 90 90 –– Dried......................................................................................... 16 — 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,

fresh or dried:

0804 10 00 – Dates.......................................................................................... 7,7 — 0804 20 – Figs:

0804 20 10 –– Fresh......................................................................................... 5,6 — 0804 20 90 –– Dried......................................................................................... 8 — 0804 30 00 – Pineapples.................................................................................... 5,8 — 0804 40 00 – Avocados..................................................................................... (1) — 0804 50 00 – Guavas, mangoes and mangosteens ..................................................... Free — 0805 Citrus fruit, fresh or dried:

0805 10 – Oranges: –– Sweet oranges, fresh:

0805 10 22 ––– Navel oranges ............................................................................. (2) — 0805 10 24 ––– White oranges............................................................................. (2) — 0805 10 28 ––– Other ...................................................................................... (2) — 0805 10 80 –– Other ........................................................................................ (3) — – Mandarins (including tangerines and satsumas); clementines, wilkings and

similar citrus hybrids:

0805 21 –– Mandarins (including tangerines and satsumas):

0805 21 10 ––– Satsumas .................................................................................. (2) — 0805 21 90 ––– Other ...................................................................................... (2) — 0805 22 00 –– Clementines................................................................................ (2) — 0805 29 00 –– Other........................................................................................ (2) — 0805 40 00 – Grapefruit and pomelos ................................................................... (4) — 0805 50 – Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):

0805 50 10 –– Lemons (Citrus limon, Citrus limonum)..................................................... (2) — 0805 50 90 –– Limes (Citrus aurantifolia, Citrus latifolia) .................................................. 12,8 —

(1) — From 1 January to 31 May: 4, — from 1 June to 30 November: 5,1, — from 1 to 31 December: 4.

(2) See Annex 2.

(3) — From 1 January to 31 March: 16, — from 1 April to 15 October: 12, — from 16 October to 31 December: 16.

(4) — From 1 January to 30 April: 1,5, — from 1 May to 31 October: 2,4, — from 1 November to 31 December: 1,5.

106/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0805 90 00 – Other.......................................................................................... 12,8 — 0806 Grapes, fresh or dried:

0806 10 – Fresh:

0806 10 10 –– Table grapes................................................................................. (1) — 0806 10 90 –– Other ........................................................................................ (2) — 0806 20 – Dried:

0806 20 10 –– Currants ..................................................................................... 2,4 — 0806 20 30 –– Sultanas...................................................................................... 2,4 — 0806 20 90 –– Other ........................................................................................ 2,4 — 0807 Melons (including watermelons) and papaws (papayas), fresh:

– Melons (including watermelons):

0807 11 00 –– Watermelons .............................................................................. 8,8 — 0807 19 00 –– Other........................................................................................ 8,8 — 0807 20 00 – Papaws (papayas) ........................................................................... Free — 0808 Apples, pears and quinces, fresh:

0808 10 – Apples:

0808 10 10 –– Cider apples, in bulk, from 16 September to 15 December............................ 7,2 MIN 0,36 €/100 kg/net — 0808 10 80 –– Other ........................................................................................ (1) — 0808 30 – Pears:

0808 30 10 –– Perry pears, in bulk, from 1 August to 31 December................................... 7,2 MIN 0,36 €/100 kg/net — 0808 30 90 –– Other ........................................................................................ (1) — 0808 40 00 – Quinces....................................................................................... 7,2 — 0809 Apricots, cherries, peaches (including nectarines), plums and sloes,

fresh:

0809 10 00 – Apricots ...................................................................................... (1) — – Cherries:

0809 21 00 –– Sour cherries (Prunus cerasus).......................................................... (1) — 0809 29 00 –– Other........................................................................................ (1) — 0809 30 – Peaches, including nectarines:

0809 30 20 –– Flat peaches (Prunus persica var. platycarpa) and flat nectarines (Prunus persica var. platerina)..................................................................................... (1) — –– Other:

0809 30 30 ––– Nectarines ................................................................................. (1) — 0809 30 80 ––– Other ...................................................................................... (1) —

(1) See Annex 2.

(2) — From 1 January to 14 July: 14,4, — from 15 July to 31 October: 17,6, — from 1 November to 31 December: 14,4.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 107/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0809 40 – Plums and sloes:

0809 40 05 –– Plums ........................................................................................ (1) — 0809 40 90 –– Sloes ......................................................................................... 12 — 0810 Other fruit, fresh:

0810 10 00 – Strawberries................................................................................. (2) — 0810 20 – Raspberries, blackberries, mulberries and loganberries:

0810 20 10 –– Raspberries.................................................................................. 8,8 — 0810 20 90 –– Other ........................................................................................ 9,6 — 0810 30 – Black-, white- or redcurrants and gooseberries:

0810 30 10 –– Blackcurrants ............................................................................... 8,8 — 0810 30 30 –– Redcurrants ................................................................................. 8,8 — 0810 30 90 –– Other ........................................................................................ 9,6 — 0810 40 – Cranberries, bilberries and other fruit of the genus Vaccinium:

0810 40 10 –– Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis- idaea)......................................................................................... Free — 0810 40 30 –– Fruit of the species Vaccinium myrtillus.................................................... 3,2 — 0810 40 50 –– Fruit of the species Vaccinium macrocarponand Vaccinium corymbosum................. 3,2 — 0810 40 90 –– Other ........................................................................................ 9,6 — 0810 50 00 – Kiwifruit ..................................................................................... (3) — 0810 60 00 – Durians ....................................................................................... 8,8 — 0810 70 00 – Persimmons.................................................................................. 8,8 — 0810 90 – Other:

0810 90 20 –– Tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola and pitahaya.................................................................... Free — 0810 90 75 –– Other ........................................................................................ 8,8 — 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening

matter:

0811 10 – Strawberries: –– Containing added sugar or other sweetening matter:

0811 10 11 ––– With a sugar content exceeding 13 % by weight ...................................... 20,8 + 8,4 €/ 100 kg/net — 0811 10 19 ––– Other ...................................................................................... 20,8 — 0811 10 90 –– Other ........................................................................................ 14,4 —

(1) See Annex 2.

(2) — From 1 January to 30 April: 11,2, — from 1 May to 31 July: 12,8 MIN 2,4 €/100 kg/net, — from 1 August to 31 December: 11,2.

(3) — From 1 January to 14 May: 8,8, — from 15 May to 15 November: 8, — from 16 November to 31 December: 8,8.

108/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0811 20 – Raspberries, blackberries, mulberries, loganberries, black-, white- or

redcurrants and gooseberries: –– Containing added sugar or other sweetening matter:

0811 20 11 ––– With a sugar content exceeding 13 % by weight ...................................... 20,8 + 8,4 €/ 100 kg/net — 0811 20 19 ––– Other ...................................................................................... 20,8 — –– Other:

0811 20 31 ––– Raspberries................................................................................ 14,4 — 0811 20 39 ––– Blackcurrants.............................................................................. 14,4 — 0811 20 51 ––– Redcurrants ............................................................................... 12 — 0811 20 59 ––– Blackberries and mulberries ............................................................. 12 — 0811 20 90 ––– Other ...................................................................................... 14,4 — 0811 90 – Other:

–– Containing added sugar or other sweetening matter: ––– With a sugar content exceeding 13 % by weight:

0811 90 11 –––– Tropical fruit and tropical nuts........................................................ 13 + 5,3 €/ 100 kg/net — 0811 90 19 –––– Other..................................................................................... 20,8 + 8,4 €/ 100 kg/net — ––– Other:

0811 90 31 –––– Tropical fruit and tropical nuts........................................................ 13 — 0811 90 39 –––– Other..................................................................................... 20,8 — –– Other:

0811 90 50 ––– Fruit of the species Vaccinium myrtillus.................................................. 12 — 0811 90 70 ––– Fruit of the species Vaccinium myrtilloidesand Vaccinium angustifolium ............... 3,2 — ––– Cherries:

0811 90 75 –––– Sour cherries (Prunus cerasus) .......................................................... 14,4 — 0811 90 80 –––– Other..................................................................................... 14,4 — 0811 90 85 ––– Tropical fruit and tropical nuts.......................................................... 9 — 0811 90 95 ––– Other ...................................................................................... 14,4 — 0812 Fruit and nuts provisionally preserved, but unsuitable in that state for

immediate consumption:

0812 10 00 – Cherries ...................................................................................... 8,8 — 0812 90 – Other:

0812 90 25 –– Apricots; oranges........................................................................... 12,8 — 0812 90 30 –– Papaws (papayas) ........................................................................... 2,3 — 0812 90 40 –– Fruit of the species Vaccinium myrtillus.................................................... 6,4 — 0812 90 70 –– Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya and tropical nuts ................ 5,5 — 0812 90 98 –– Other ........................................................................................ 8,8 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 109/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts

or dried fruits of this chapter:

0813 10 00 – Apricots ...................................................................................... 5,6 — 0813 20 00 – Prunes ........................................................................................ 9,6 — 0813 30 00 – Apples ........................................................................................ 3,2 — 0813 40 – Other fruit:

0813 40 10 –– Peaches, including nectarines.............................................................. 5,6 — 0813 40 30 –– Pears ......................................................................................... 6,4 — 0813 40 50 –– Papaws (papayas) ........................................................................... 2 — 0813 40 65 –– Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.................................................................... Free — 0813 40 95 –– Other ........................................................................................ 2,4 — 0813 50 – Mixtures of nuts or dried fruits of this chapter:

–– Mixtures of dried fruit, other than that of headings 0801 to 0806: ––– Not containing prunes:

0813 50 12 –––– Of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya........................................ 4 — 0813 50 15 –––– Other..................................................................................... 6,4 — 0813 50 19 ––– Containing prunes........................................................................ 9,6 — –– Mixtures exclusively of nuts of headings 0801 and 0802:

0813 50 31 ––– Of tropical nuts........................................................................... 4 — 0813 50 39 ––– Other ...................................................................................... 6,4 — –– Other mixtures:

0813 50 91 ––– Not containing prunes or figs ........................................................... 8 — 0813 50 99 ––– Other ...................................................................................... 9,6 — 0814 00 00 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions..................................................................... 1,6 — 110/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

CHAPTER 9 COFFEE, TEA, MATÉ AND SPICES Notes

1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:

(a) mixtures of two or more of the products of the same heading are to be classified in that heading;

(b) mixtures of two or more of the products of different headings are to be classified in heading 0910.

The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification, provided that the resulting mixtures retain the essential character of the goods of those headings. Otherwise, such mixtures are not classified in this chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.

2. This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading 1211.

Additional note

1. The rate of duty applicable to mixtures referred to in note 1(a) shall be the one applicable to the component having the highest duty rate.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins;

coffee substitutes containing coffee in any proportion: – Coffee, not roasted:

0901 11 00 –– Not decaffeinated ......................................................................... Free — 0901 12 00 –– Decaffeinated.............................................................................. 8,3 — – Coffee, roasted:

0901 21 00 –– Not decaffeinated ......................................................................... 7,5 — 0901 22 00 –– Decaffeinated.............................................................................. 9 — 0901 90 – Other:

0901 90 10 –– Coffee husks and skins..................................................................... Free — 0901 90 90 –– Coffee substitutes containing coffee ...................................................... 11,5 — 0902 Tea, whether or not flavoured:

0902 10 00 – Green tea (not fermented) in immediate packings of a content not exceeding 3 kg............................................................................................ 3,2 — 0902 20 00 – Other green tea (not fermented)......................................................... Free — 0902 30 00 – Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg ............................................................... Free — 0902 40 00 – Other black tea (fermented) and other partly fermented tea....................... Free — 0903 00 00 Maté ............................................................................................. Free —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 111/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0904 Pepper of the genus Piper; dried or crushed or ground fruit of the genus

Capsicumor of the genus Pimenta: – Pepper:

0904 11 00 –– Neither crushed nor ground............................................................ Free — 0904 12 00 –– Crushed or ground ....................................................................... 4 — – Fruit of the genus Capsicumor of the genus Pimenta:

0904 21 –– Dried, neither crushed nor ground:

0904 21 10 ––– Sweet peppers (Capsicum annuum)....................................................... 9,6 — 0904 21 90 ––– Other ...................................................................................... Free — 0904 22 00 –– Crushed or ground ....................................................................... 5 — 0905 Vanilla:

0905 10 00 – Neither crushed nor ground.............................................................. 6 — 0905 20 00 – Crushed or ground ......................................................................... 6 — 0906 Cinnamon and cinnamon-tree flowers:

– Neither crushed nor ground:

0906 11 00 –– Cinnamon (Cinnamomum zeylanicum Blume) ........................................ Free — 0906 19 00 –– Other........................................................................................ Free — 0906 20 00 – Crushed or ground ......................................................................... Free — 0907 Cloves (whole fruit, cloves and stems):

0907 10 00 – Neither crushed nor ground.............................................................. 8 — 0907 20 00 – Crushed or ground ......................................................................... 8 — 0908 Nutmeg, mace and cardamoms:

– Nutmeg:

0908 11 00 –– Neither crushed nor ground............................................................ Free — 0908 12 00 –– Crushed or ground ....................................................................... Free — – Mace:

0908 21 00 –– Neither crushed nor ground............................................................ Free — 0908 22 00 –– Crushed or ground ....................................................................... Free — – Cardamoms:

0908 31 00 –– Neither crushed nor ground............................................................ Free — 0908 32 00 –– Crushed or ground ....................................................................... Free — 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper

berries: – Seeds of coriander:

0909 21 00 –– Neither crushed nor ground............................................................ Free — 112/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 0909 22 00 –– Crushed or ground ....................................................................... Free — – Seeds of cumin:

0909 31 00 –– Neither crushed nor ground............................................................ Free — 0909 32 00 –– Crushed or ground ....................................................................... Free — – Seeds of anise, badian, caraway or fennel; juniper berries:

0909 61 00 –– Neither crushed nor ground............................................................ Free — 0909 62 00 –– Crushed or ground ....................................................................... Free — 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other

spices: – Ginger:

0910 11 00 –– Neither crushed nor ground............................................................ Free — 0910 12 00 –– Crushed or ground ....................................................................... Free — 0910 20 – Saffron:

0910 20 10 –– Neither crushed nor ground............................................................... Free — 0910 20 90 –– Crushed or ground ......................................................................... 8,5 — 0910 30 00 – Turmeric (curcuma) ........................................................................ Free — – Other spices:

0910 91 –– Mixtures referred to in note 1(b) to this chapter:

0910 91 05 ––– Curry....................................................................................... Free — ––– Other:

0910 91 10 –––– Neither crushed nor ground ........................................................... Free — 0910 91 90 –––– Crushed or ground ..................................................................... 12,5 — 0910 99 –– Other:

0910 99 10 ––– Fenugreek seed............................................................................ Free — ––– Thyme: –––– Neither crushed nor ground:

0910 99 31 ––––– Wild thyme (Thymus serpyllumL.).................................................... Free — 0910 99 33 ––––– Other................................................................................... 7 — 0910 99 39 –––– Crushed or ground ..................................................................... 8,5 — 0910 99 50 ––– Bay leaves.................................................................................. 7 — ––– Other:

0910 99 91 –––– Neither crushed nor ground ........................................................... Free — 0910 99 99 –––– Crushed or ground ..................................................................... 12,5 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 113/1105EN OJ L, 31.10.2025

CHAPTER 10 CEREALS Notes

1. (A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.

2. Heading 1005 does not cover sweetcorn (Chapter 7).

Subheading note

1. The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durumwhich have the same number (28) of chromosomes as that species.

Additional notes

1. The following terms have the meanings hereunder assigned to them:

(a) ‘round grain rice’ (subheadings 1006 10 30, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 and 1006 30 92): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2;

(b) ‘medium grain rice’ (subheadings 1006 10 50, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3;

(c) ‘long grain rice’ (subheadings 1006 10 71, 1006 10 79, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98): rice, the grains of which are of a length exceeding 6,0 mm;

(d) ‘paddy rice’ (subheadings 1006 10 30, 1006 10 50, 1006 10 71, 1006 10 79 and 1006 10 90): rice which has retained its husk after threshing;

(e) ‘husked rice’ (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 19, 1006 20 92, 1006 20 94, 1006 20 96, 1006 20 98 and 1006 20 99): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;

(f) ‘semi-milled rice’ (subheadings 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 29, 1006 30 42, 1006 30 44, 1006 30 46, 1006 30 48 and 1006 30 49): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

(g) ‘wholly milled rice’ (subheadings 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 69, 1006 30 92, 1006 30 94, 1006 30 96, 1006 30 98 and 1006 30 99): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;

(h) ‘broken rice’ (subheading 1006 40): grain fragments, the length of which does not exceed three-quarters of the average length of the whole grain.

2. The duty-rate applicable to mixtures of 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.

114/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1001 Wheat and meslin: – Durum wheat:

1001 11 00 –– Seed ......................................................................................... 148 €/t(1)(2) — 1001 19 00 –– Other........................................................................................ 148 €/t(1)(3)(2) — – Other:

1001 91 –– Seed:

1001 91 10 ––– Spelt(4) .................................................................................... 12,8(5) — 1001 91 20 ––– Common wheat and meslin ............................................................. 95 €/t(1)(2) — 1001 91 90 ––– Other ...................................................................................... 95 €/t — 1001 99 00 –– Other........................................................................................ 95 €/t(1)(3)(2) — 1002 Rye:

1002 10 00 – Seed ........................................................................................... 93 €/t(1)(2) — 1002 90 00 – Other.......................................................................................... 93 €/t(1)(2) — 1003 Barley:

1003 10 00 – Seed ........................................................................................... 93 €/t(3) — 1003 90 00 – Other.......................................................................................... 93 €/t(3) — 1004 Oats:

1004 10 00 – Seed ........................................................................................... 89 €/t — 1004 90 00 – Other.......................................................................................... 89 €/t — 1005 Maize (corn):

1005 10 – Seed: –– Hybrid:

1005 10 13 ––– Three-cross hybrids(4) ................................................................... Free(5) — 1005 10 15 ––– Simple hybrids(4)......................................................................... Free(5) — 1005 10 18 ––– Other(4) ................................................................................... Free(5) — 1005 10 90 –– Other ........................................................................................ 94 €/t(1)(3)(2) — 1005 90 00 – Other.......................................................................................... 94 €/t(1)(3)(2) — 1006 Rice:

1006 10 – Rice in the husk (paddy or rough):

1006 10 10 –– For sowing(4) ............................................................................... 7,7 —

(1) The Union undertakes to apply, except for products originating in or exported directly or indirectly from the Russian Federation or the Republic of Belarus, a duty at such a level and in such a manner that the duty-paid import price for such cereals shall not be greater than the effective intervention price (or in the event of a modification of the current system, the effective support price) increased by 55 %. The duty applied shall not in any case exceed the duty shown in column 3, for the cereals of the following headings:

ex 1001 wheat, 1002 rye, ex 1005 maize, except hybrid seed, and ex 1007 sorghum, except hybrids for sowing.

(2) Duty applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus.

(3) WTO tariff quota. This quota is not applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus.

(4) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.

(5) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where a duty of 95 €/t applies.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 115/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 –– Other:

1006 10 30 ––– Round grain............................................................................... 211 €/t(1) — 1006 10 50 ––– Medium grain ............................................................................. 211 €/t(1) — ––– Long grain:

1006 10 71 –––– Of a length/width ratio greater than 2 but less than 3 .............................. 211 €/t(1) — 1006 10 79 –––– Of a length/width ratio equal to or greater than 3................................... 211 €/t(1) — 1006 10 90 ––– Other ...................................................................................... 211 €/t(1) — 1006 20 – Husked (brown) rice:

–– Parboiled:

1006 20 11 ––– Round grain............................................................................... 65 €/t(1)(2) — 1006 20 13 ––– Medium grain ............................................................................. 65 €/t(1)(2) — ––– Long grain:

1006 20 15 –––– Of a length/width ratio greater than 2 but less than 3 .............................. 65 €/t(1)(2) — 1006 20 17 –––– Of a length/width ratio equal to or greater than 3(3)................................ 65 €/t(1)(2) — 1006 20 19 ––– Other(3) ................................................................................... 65 €/t(1)(2) — –– Other:

1006 20 92 ––– Round grain............................................................................... 65 €/t(1)(2) — 1006 20 94 ––– Medium grain ............................................................................. 65 €/t(1)(2) — ––– Long grain:

1006 20 96 –––– Of a length/width ratio greater than 2 but less than 3 .............................. 65 €/t(1)(2) — 1006 20 98 –––– Of a length/width ratio equal to or greater than 3(3)................................ 65 €/t(1)(2) — 1006 20 99 ––– Other(3) ................................................................................... 65 €/t(1)(2) — 1006 30 – Semi-milled or wholly milled rice, whether or not polished or glazed:

–– Semi-milled rice: ––– Parboiled:

1006 30 21 –––– Round grain............................................................................. 175 €/t(1)(2) — 1006 30 23 –––– Medium grain ........................................................................... 175 €/t(2)(1) — –––– Long grain:

1006 30 25 ––––– Of a length/width ratio greater than 2 but less than 3 ............................ 175 €/t(2)(1) — 1006 30 27 ––––– Of a length/width ratio equal to or greater than 3(3).............................. 175 €/t(2)(1) — 1006 30 29 –––– Other(3) ................................................................................. 175 €/t(2)(1) — ––– Other:

1006 30 42 –––– Round grain............................................................................. 175 €/t(2)(1) —

(1) WTO tariff quota.

(2) In respect of husked rice of subheadings 1006 20 11 to 1006 20 99, the duty might be subject to a reduction according to the conditions laid down in the relevant provisions of the Union.

In respect of semi-milled or wholly milled rice of subheadings 1006 30 21 to 1006 30 99, the duty might be subject to a reduction according to the conditions laid down in the relevant provisions of the Union.

(3) Statistical TARIC codes: see Annex 10.

116/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1006 30 44 –––– Medium grain ........................................................................... 175 €/t(1)(2) — –––– Long grain:

1006 30 46 ––––– Of a length/width ratio greater than 2 but less than 3 ............................ 175 €/t(1)(2) — 1006 30 48 ––––– Of a length/width ratio equal to or greater than 3(3).............................. 175 €/t(1)(2) — 1006 30 49 –––– Other(3) ................................................................................. 175 €/t(1)(2) — –– Wholly milled rice:

––– Parboiled:

1006 30 61 –––– Round grain............................................................................. 175 €/t(1)(2) — 1006 30 63 –––– Medium grain ........................................................................... 175 €/t(1)(2) — –––– Long grain:

1006 30 65 ––––– Of a length/width ratio greater than 2 but less than 3 ............................ 175 €/t(1)(2) — 1006 30 67 ––––– Of a length/width ratio equal to or greater than 3(3).............................. 175 €/t(1)(2) — 1006 30 69 –––– Other(3) ................................................................................. 175 €/t(1)(2) — ––– Other:

1006 30 92 –––– Round grain............................................................................. 175 €/t(1)(2) — 1006 30 94 –––– Medium grain ........................................................................... 175 €/t(1)(2) — –––– Long grain:

1006 30 96 ––––– Of a length/width ratio greater than 2 but less than 3 ............................ 175 €/t(1)(2) — 1006 30 98 ––––– Of a length/width ratio equal to or greater than 3(3).............................. 175 €/t(1)(2) — 1006 30 99 –––– Other(3) ................................................................................. 175 €/t(1)(2) — 1006 40 00 – Broken rice .................................................................................. 128 €/t(2) — 1007 Grain sorghum:

1007 10 – Seed:

1007 10 10 –– Hybrids(4)................................................................................... 6,4(5) — 1007 10 90 –– Other ........................................................................................ 94 €/t(6)(7)(8) — 1007 90 00 – Other.......................................................................................... 94 €/t(6)(7)(8) —

(1) In respect of husked rice of subheadings 1006 20 11 to 1006 20 99, the duty might be subject to a reduction according to the conditions laid down in the relevant provisions of the Union.

(2) WTO tariff quota.

(3) Statistical TARIC codes: see Annex 10.

(4) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.

(5) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where a duty of 95 €/t applies.

(6) The Union undertakes to apply, except for products originating in or exported directly or indirectly from the Russian Federation or the Republic of Belarus, a duty at such a level and in such a manner that the duty-paid import price for such cereals shall not be greater than the effective intervention price (or in the event of a modification of the current system, the effective support price) increased by 55 %. The duty applied shall not in any case exceed the duty shown in column 3, for the cereals of the following headings:

ex 1001 wheat, 1002 rye, ex 1005 maize, except hybrid seed, and ex 1007 sorghum, except hybrids for sowing.

(7) WTO tariff quota. This quota is not applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus.

(8) Duty applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 117/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1008 Buckwheat, millet and canary seed; other cereals:

1008 10 00 – Buckwheat ................................................................................... 37 €/t(1) — – Millet:

1008 21 00 –– Seed ......................................................................................... 56 €/t(2)(1) — 1008 29 00 –– Other........................................................................................ 56 €/t(2)(1) — 1008 30 00 – Canary seed.................................................................................. Free(1) — 1008 40 00 – Fonio (Digitariaspp.) ...................................................................... 37 €/t(1) — 1008 50 00 – Quinoa (Chenopodium quinoa)............................................................ 37 €/t(1) — 1008 60 00 – Triticale....................................................................................... 93 €/t — 1008 90 00 – Other cereals ................................................................................ 37 €/t(1) —

(1) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where a duty of 95 €/t applies.

(2) WTO tariff quota. This quota is not applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus.

118/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN Notes

1. This chapter does not cover:

(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);

(b) prepared flours, groats, meals or starches of heading 1901;

(d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

(e) pharmaceutical products (Chapter 30); or

(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:

(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and

(b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.

Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

(B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading 1103 or 1104.

Rate of passage through a sieve with an Cereal Starch content Ash content aperture of 315 micrometres 500 micrometres

(microns) (microns)

(1) (2) (3) (4) (5) Wheat and rye 45 % 2,5 % 80 % — Barley 45 % 3 % 80 % — Oats 45 % 5 % 80 % — Maize (corn) and grain sorghum 45 % 2 % — 90 % Rice 45 % 1,6 % 80 % — Buckwheat 45 % 4 % 80 % — Other cereals 45 % 2 % 50 % —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 119/1105EN OJ L, 31.10.2025

3. For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of

which:

(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Additional notes

1. The duty-rate applicable to mixtures of this chapter shall be 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 shall be that of the component which results in the highest amount of import duty.

2. For the purposes of heading 1106, the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:

(a) in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of nuts of headings 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1101 00 Wheat or meslin flour: – Wheat flour:

1101 00 11 –– Of durum wheat............................................................................ 172 €/t — 1101 00 15 –– Of common wheat and spelt .............................................................. 172 €/t — 1101 00 90 – Meslin flour................................................................................... 172 €/t — 1102 Cereal flours other than of wheat or meslin:

1102 20 – Maize (corn) flour:

1102 20 10 –– Of a fat content not exceeding 1,5 % by weight ......................................... 173 €/t — 1102 20 90 –– Other ........................................................................................ 98 €/t — 1102 90 – Other:

1102 90 10 –– Barley flour.................................................................................. 171 €/t — 1102 90 30 –– Oat flour .................................................................................... 164 €/t — 1102 90 50 –– Rice flour.................................................................................... 138 €/t — 1102 90 70 –– Rye flour .................................................................................... 168 €/t — 1102 90 90 –– Other ........................................................................................ 98 €/t — 120/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1103 Cereal groats, meal and pellets:

– Groats and meal:

1103 11 –– Of wheat:

1103 11 10 ––– Durum wheat ............................................................................. 267 €/t — 1103 11 90 ––– Common wheat and spelt ............................................................... 186 €/t — 1103 13 –– Of maize (corn):

1103 13 10 ––– Of a fat content not exceeding 1,5 % by weight ....................................... 173 €/t — 1103 13 90 ––– Other ...................................................................................... 98 €/t — 1103 19 –– Of other cereals:

1103 19 20 ––– Of rye or barley........................................................................... 171 €/t — 1103 19 40 ––– Of oats..................................................................................... 164 €/t — 1103 19 50 ––– Of rice ..................................................................................... 138 €/t — 1103 19 90 ––– Other ...................................................................................... 98 €/t — 1103 20 – Pellets:

1103 20 25 –– Of rye or barley............................................................................. 171 €/t — 1103 20 30 –– Of oats....................................................................................... 164 €/t — 1103 20 40 –– Of maize..................................................................................... 173 €/t — 1103 20 50 –– Of rice ....................................................................................... 138 €/t — 1103 20 60 –– Of wheat .................................................................................... 175 €/t — 1103 20 90 –– Other ........................................................................................ 98 €/t — 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground:

– Rolled or flaked grains:

1104 12 –– Of oats:

1104 12 10 ––– Rolled...................................................................................... 93 €/t — 1104 12 90 ––– Flaked...................................................................................... 182 €/t — 1104 19 –– Of other cereals:

1104 19 10 ––– Of wheat................................................................................... 175 €/t — 1104 19 30 ––– Of rye...................................................................................... 171 €/t — 1104 19 50 ––– Of maize................................................................................... 173 €/t — ––– Of barley:

1104 19 61 –––– Rolled.................................................................................... 97 €/t — 1104 19 69 –––– Flaked.................................................................................... 189 €/t — ––– Other:

1104 19 91 –––– Flaked rice............................................................................... 234 €/t — 1104 19 99 –––– Other..................................................................................... 173 €/t —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 121/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 – Other worked grains (for example, hulled, pearled, sliced or kibbled):

1104 22 –– Of oats:

1104 22 40 ––– Hulled (shelled or husked), whether or not sliced or kibbled......................... 162 €/t — 1104 22 50 ––– Pearled..................................................................................... 145 €/t — 1104 22 95 ––– Other ...................................................................................... 93 €/t(1) — 1104 23 –– Of maize (corn):

1104 23 40 ––– Hulled (shelled or husked), whether or not sliced or kibbled; pearled ............... 152 €/t — 1104 23 98 ––– Other ...................................................................................... 98 €/t — 1104 29 –– Of other cereals:

––– Of barley:

1104 29 04 –––– Hulled (shelled or husked), whether or not sliced or kibbled....................... 150 €/t — 1104 29 05 –––– Pearled ................................................................................... 236 €/t — 1104 29 08 –––– Other..................................................................................... 97 €/t — ––– Other:

1104 29 17 –––– Hulled (shelled or husked), whether or not sliced or kibbled....................... 129 €/t — 1104 29 30 –––– Pearled ................................................................................... 154 €/t — –––– Not otherwise worked than kibbled:

1104 29 51 ––––– Of wheat............................................................................... 99 €/t — 1104 29 55 ––––– Of rye .................................................................................. 97 €/t — 1104 29 59 ––––– Other................................................................................... 98 €/t — –––– Other:

1104 29 81 ––––– Of wheat............................................................................... 99 €/t — 1104 29 85 ––––– Of rye .................................................................................. 97 €/t — 1104 29 89 ––––– Other................................................................................... 98 €/t — 1104 30 – Germ of cereals, whole, rolled, flaked or ground:

1104 30 10 –– Of wheat .................................................................................... 76 €/t — 1104 30 90 –– Of other cereals............................................................................. 75 €/t — 1105 Flour, meal, powder, flakes, granules and pellets of potatoes:

1105 10 00 – Flour, meal and powder ................................................................... 12,2 — 1105 20 00 – Flakes, granules and pellets ............................................................... 12,2 — 1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8:

1106 10 00 – Of the dried leguminous vegetables of heading 0713................................ 7,7(2) —

(1) WTO tariff quota.

(2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

122/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1106 20 – Of sago or of roots or tubers of heading 0714:

1106 20 10 –– Denatured(1)................................................................................ 95 €/t — 1106 20 90 –– Other ........................................................................................ 166 €/t — 1106 30 – Of the products of Chapter 8:

1106 30 10 –– Of bananas.................................................................................. 10,9 — 1106 30 90 –– Other ........................................................................................ 8,3 — 1107 Malt, whether or not roasted:

1107 10 – Not roasted: –– Of wheat:

1107 10 11 ––– In the form of flour....................................................................... 177 €/t — 1107 10 19 ––– Other ...................................................................................... 134 €/t — –– Other:

1107 10 91 ––– In the form of flour....................................................................... 173 €/t — 1107 10 99 ––– Other ...................................................................................... 131 €/t — 1107 20 00 – Roasted....................................................................................... 152 €/t — 1108 Starches; inulin:

– Starches:

1108 11 00 –– Wheat starch............................................................................... 224 €/t — 1108 12 00 –– Maize (corn) starch....................................................................... 166 €/t — 1108 13 00 –– Potato starch............................................................................... 166 €/t — 1108 14 00 –– Manioc (cassava) starch.................................................................. 166 €/t(2) — 1108 19 –– Other starches:

1108 19 10 ––– Rice starch................................................................................. 216 €/t — 1108 19 90 ––– Other ...................................................................................... 166 €/t — 1108 20 00 – Inulin.......................................................................................... 19,2 — 1109 00 00 Wheat gluten, whether or not dried.................................................. 512 €/t —

(1) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.

(2) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 123/1105EN OJ L, 31.10.2025

CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER Notes

1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20).

2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306.

3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.

Heading 1209 does not, however, apply to the following, even if for sowing:

(a) leguminous vegetables or sweetcorn (Chapter 7);

(b) spices or other products of Chapter 9;

(d) products of headings 1201 to 1207 or 1211.

4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 1211 does not, however, apply to:

(a) medicaments of Chapter 30;

(b) perfumery, cosmetic or toilet preparations of Chapter 33; or

5. For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:

(a) dead single-cell micro-organisms of heading 2102;

(b) cultures of micro-organisms of heading 3002; or

Subheading note

1. For the purposes of subheading 1205 10, the expression ‘low erucic acid rape or colza seeds’ means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

124/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1201 Soya beans, whether or not broken:

1201 10 00 – Seed(1)........................................................................................ Free(2) — 1201 90 00 – Other.......................................................................................... Free(2) — 1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled

or broken:

1202 30 00 – Seed(1)........................................................................................ Free(2) — – Other:

1202 41 00 –– In shell ...................................................................................... Free(2) — 1202 42 00 –– Shelled, whether or not broken........................................................ Free(2) — 1203 00 00 Copra ........................................................................................... Free(2) — 1204 00 Linseed, whether or not broken:

1204 00 10 – For sowing(1) ................................................................................. Free(2) — 1204 00 90 – Other .......................................................................................... Free(3) — 1205 Rape or colza seeds, whether or not broken:

1205 10 – Low erucic acid rape or colza seeds:

1205 10 10 –– For sowing(1) ............................................................................... Free(2) — 1205 10 90 –– Other ........................................................................................ Free(2) — 1205 90 00 – Other.......................................................................................... Free(2) — 1206 00 Sunflower seeds, whether or not broken:

1206 00 10 – For sowing(1) ................................................................................. Free(2) — – Other:

1206 00 91 –– Shelled; in grey-and-white-striped shell .................................................. Free(2) — 1206 00 99 –– Other ........................................................................................ Free(2) — 1207 Other oil seeds and oleaginous fruits, whether or not broken:

1207 10 00 – Palm nuts and kernels...................................................................... Free(2) — – Cotton seeds:

1207 21 00 –– Seed(1) ...................................................................................... Free(2) — 1207 29 00 –– Other........................................................................................ Free(2) — 1207 30 00 – Castor oil seeds.............................................................................. Free(2) — 1207 40 – Sesamum seeds:

1207 40 10 –– Seed(1)....................................................................................... Free(2) — 1207 40 90 –– Other ........................................................................................ Free(2) — 1207 50 – Mustard seeds:

1207 50 10 –– Seed(1)....................................................................................... Free(2) — 1207 50 90 –– Other ........................................................................................ Free(2) —

(1) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.

(2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

(3) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 10 % applies until 31 December 2024, an ad valoremduty of 20 % applies from 1 January 2025 until 31 December 2025 and an ad valoremduty of 50 % applies from 1 January 2026.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 125/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1207 60 00 – Safflower (Carthamus tinctorius) seeds ................................................. Free(1) — 1207 70 00 – Melon seeds.................................................................................. Free(1) — – Other:

1207 91 –– Poppy seeds:

1207 91 10 ––– Seed(2)..................................................................................... Free(1) — 1207 91 90 ––– Other ...................................................................................... Free(1) — 1207 99 –– Other:

1207 99 20 ––– Seed(2)..................................................................................... Free(1) — ––– Other:

1207 99 91 –––– Hemp seeds.............................................................................. Free(1) — 1207 99 96 –––– Other..................................................................................... Free(1) — 1208 Flours and meals of oil seeds or oleaginous fruits, other than those of

mustard:

1208 10 00 – Of soya beans................................................................................ 4,5(1) — 1208 90 00 – Other.......................................................................................... Free(1) — 1209 Seeds, fruit and spores, of a kind used for sowing:

1209 10 00 – Sugar beet seeds............................................................................. 8,3 — – Seeds of forage plants:

1209 21 00 –– Lucerne (alfalfa) seeds.................................................................... 2,5 — 1209 22 –– Clover (Trifoliumspp.) seeds:

1209 22 10 ––– Red clover (Trifolium pratenseL.)......................................................... Free — 1209 22 80 ––– Other ...................................................................................... Free — 1209 23 –– Fescue seeds:

1209 23 11 ––– Meadow fescue (Festuca pratensis Huds.) seeds .......................................... Free — 1209 23 15 ––– Red fescue (Festuca rubraL.) seeds ....................................................... Free — 1209 23 80 ––– Other ...................................................................................... 2,5 — 1209 24 00 –– Kentucky blue grass (Poa pratensisL.) seeds ......................................... Free — 1209 25 –– Ryegrass (Lolium multiflorumLam., Lolium perenneL.) seeds:

1209 25 10 ––– Italian ryegrass (including westerwolds) (Lolium multiflorumLam.) .................. Free — 1209 25 90 ––– Perennial ryegrass (Lolium perenneL.) ................................................... Free — 1209 29 –– Other:

1209 29 45 ––– Timothy grass seed; vetch seed; seeds of the genus Poa(Poa palustrisL., Poa trivialis L.); cocksfoot grass (Dactylis glomerataL.); bent grass (Agrostis)....................... Free — 1209 29 50 ––– Lupine seed................................................................................ 2,5 — 1209 29 60 ––– Fodder beet seed (Beta vulgarisvar. alba) ................................................ 8,3 —

(1) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

(2) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.

126/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1209 29 80 ––– Other ...................................................................................... 2,5 — 1209 30 00 – Seeds of herbaceous plants cultivated principally for their flowers .............. 3 — – Other:

1209 91 –– Vegetable seeds:

1209 91 30 ––– Salad beet seed or beetroot seed (Beta vulgarisvar. conditiva).......................... 8,3 — 1209 91 80 ––– Other ...................................................................................... 3 — 1209 99 –– Other:

1209 99 10 ––– Forest-tree seeds .......................................................................... Free — ––– Other:

1209 99 91 –––– Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 30 ................................................................... 3 — 1209 99 99 –––– Other..................................................................................... 4 — 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin:

1210 10 00 – Hop cones, neither ground nor powdered nor in the form of pellets ............ 5,8 — 1210 20 – Hop cones, ground, powdered or in the form of pellets; lupulin:

1210 20 10 –– Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin....................................................................................... 5,8 — 1210 20 90 –– Other ........................................................................................ 5,8 — 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut,

crushed or powdered:

1211 20 00 – Ginseng roots ............................................................................... Free — 1211 30 00 – Coca leaf...................................................................................... Free — 1211 40 00 – Poppy straw ................................................................................. Free — 1211 50 00 – Ephedra....................................................................................... Free — 1211 60 00 – Bark of African cherry (Prunus africana)............................................... Free — 1211 90 – Other:

1211 90 30 –– Tonquin beans .............................................................................. 3 — 1211 90 86 –– Other ........................................................................................ Free — 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:

– Seaweeds and other algae:

1212 21 00 –– Fit for human consumption............................................................. Free —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 127/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1212 29 00 –– Other........................................................................................ Free — – Other:

1212 91 –– Sugar beet:

1212 91 20 ––– Dried, whether or not ground........................................................... 23 €/100 kg/net — 1212 91 80 ––– Other ...................................................................................... 6,7 €/100 kg/net — 1212 92 00 –– Locust beans (carob)...................................................................... 5,1 — 1212 93 00 –– Sugar cane.................................................................................. 4,6 €/100 kg/net — 1212 94 00 –– Chicory roots.............................................................................. Free — 1212 99 –– Other:

––– Locust bean seeds:

1212 99 41 –––– Not decorticated, crushed or ground ................................................. Free — 1212 99 49 –––– Other..................................................................................... 5,8 — 1212 99 95 ––– Other ...................................................................................... Free — 1213 00 00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets....................................................... Free — 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not

in the form of pellets:

1214 10 00 – Lucerne (alfalfa) meal and pellets ........................................................ Free — 1214 90 – Other:

1214 90 10 –– Mangolds, swedes and other fodder roots................................................ 5,8 — 1214 90 90 –– Other ........................................................................................ Free — 128/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Note

1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

(a) liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 1704);

(b) malt extract (heading 1901);

(d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e) camphor, glycyrrhizin or other products of heading 2914 or 2938;

(f) concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 2939);

(g) medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3822);

(h) tanning or dyeing extracts (heading 3201 or 3203);

(ij) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

(k) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).

Additional note

1. Mixtures of pectic substances and sugar, with a sugar content exceeding 90 % by weight, calculated on the dry matter, are excluded from classification under subheading 1302 20 and are, in principle, to be classified in Chapter 17, since the character of the product is deemed to be determined by the sugar.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams):

1301 20 00 – Gum Arabic.................................................................................. Free — 1301 90 00 – Other.......................................................................................... Free — 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates;

agar-agar and other mucilages and thickeners, whether or not modified,

derived from vegetable products: – Vegetable saps and extracts:

1302 11 00 –– Opium ...................................................................................... Free — 1302 12 00 –– Of liquorice................................................................................ 3,2 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 129/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1302 13 00 –– Of hops ..................................................................................... 3,2 — 1302 14 00 –– Of ephedra ................................................................................. Free — 1302 19 –– Other:

1302 19 05 ––– Vanilla oleoresin .......................................................................... 3 — 1302 19 70 ––– Other ...................................................................................... Free — 1302 20 – Pectic substances, pectinates and pectates:

1302 20 10 –– Dry........................................................................................... 19,2 — 1302 20 90 –– Other ........................................................................................ 11,2 — – Mucilages and thickeners, whether or not modified, derived from vegetable

products:

1302 31 00 –– Agar-agar ................................................................................... Free — 1302 32 –– Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:

1302 32 10 ––– Of locust beans or locust bean seeds ................................................... Free — 1302 32 90 ––– Of guar seeds.............................................................................. Free — 1302 39 00 –– Other........................................................................................ Free — 130/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED Notes

1. This chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).

3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):

1401 10 00 – Bamboos...................................................................................... Free — 1401 20 00 – Rattans........................................................................................ Free — 1401 90 00 – Other.......................................................................................... Free —

[1402]

[1403] 1404 Vegetable products not elsewhere specified or included:

1404 20 00 – Cotton linters................................................................................ Free — 1404 90 00 – Other.......................................................................................... Free(1) —

(1) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 131/1105EN OJ L, 31.10.2025

SECTION III ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;

ANIMAL OR VEGETABLE WAXES

CHAPTER 15 ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;

ANIMAL OR VEGETABLE WAXES Notes

1. This chapter does not cover:

(a) pig fat or poultry fat of heading 0209;

(b) cocoa butter, fat and oil (heading 1804);

(d) greaves (heading 2301) or residues of headings 2304 to 2306;

(e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) factice derived from oils (heading 4002).

2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).

3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.

Subheading notes

1. For the purposes of subheading 1509 30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2,0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. For the purposes of subheadings 1514 11 and 1514 19, the expression ‘low-erucic-acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2 % by weight.

Additional notes

1. For the purposes of subheadings 1507 10, 1508 10, 1510 10 00, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:

(a) fixed vegetable oils, fluid or solid, obtained by pressure, are to be considered as ‘crude’ if they have undergone no other processing than: — decantation within the normal time limits, — centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorption filtering process or any other physical or chemical process);

(b) fixed vegetable oils, fluid or solid, obtained by extraction are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;

(c) the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.

132/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

2. A. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives and having the characteristics, with regard to the content of fatty acids and sterols, which are referred to in Annex I to Commission Delegated Regulation (EU) 2022/2104(1). Their presence can be determined using methods no. 6 (COI/T.20/Doc. No 33 (Determination of fatty acid methyl esters by gas chromatography)) and no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Commission Implementing Regulation (EU) 2022/2105(2).

Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil is ascertained using the method no. 3 (COI/T.20/Doc. No 23 (Determination of the percentage of 2-glyceryl monopalmitate)) set out in Annex I to Implementing Regulation (EU) 2022/2105.

B. Subheadings 1509 20 00, 1509 30 00 and 1509 40 00 cover only the olive oils defined in points 1, 2 and 3 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from these subheadings.

1. For the purposes of subheading 1509 20 00, ‘extra virgin olive oil’ means olive oil having the characteristics of olive oils of category 1 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

2. Subheading 1509 30 00 covers virgin olive oils which have the characteristics of olive oils of category 2 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

3. For the purposes of subheading 1509 40 00, covers virgin olive oils which have the characteristics of olive oils of category 3 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

C. Subheading 1509 90 00 covers olive oil obtained by the treatment of olive oils of subheadings 1509 20 00, 1509 30 00 and 1509 40 00, whether or not blended with extra virgin olive oil or virgin olive oil, and having the characteristics of olive oils of categories 4 and 5 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

D. For the purposes of subheading 1510 10 00, ‘crude olive pomace oil’ means oils with the characteristics of olive oils of category 6 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

E. Subheading 1510 90 00 covers oils obtained by the treatment of oils of subheading 1510 10 00, whether or not blended with extra virgin olive oil or virgin olive oil, and oils not having the characteristics of the oils referred to in points B, C and D of this additional note.

Oils of this subheading must have the characteristics of the olive oils of categories 7 and 8 as set out in Annex I to Delegated Regulation

(EU) 2022/2104.

3. Subheadings 1522 00 31 and 1522 00 39 do not cover:

(a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the ISO 3961 method, lower than 70 or higher than 100;

(b) residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of apparent betasitosterol(3), determined in accordance with method no. 8 (COI/T.20/Doc.

No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Implementing Regulation (EU) 2022/2105, is less than 93,0 % of the total sterol peak areas.

4. The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Implementing Regulation (EU) 2022/2105.

5. Food preparations made from products of Chapter 15 presented in measured doses, such as capsules, tablets, pastilles and pills, intended for use as food supplements, are excluded from this Chapter. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.

(1) Commission Delegated Regulation (EU) 2022/2104 of 29 July 2022 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards marketing standards for olive oil, and repealing Commission Regulation (EEC) No 2568/91 and Commission Implementing Regulation (EU) No 29/2012 (OJ L 284, 4.11.2022, p. 1, ELI: http://data.europa.eu/eli/reg_del/2022/2104/oj).

(2) Commission Implementing Regulation (EU) 2022/2105 of 29 July 2022 laying down rules on conformity checks of marketing standards for olive oil and methods of analysis of the characteristics of olive oil (OJ L 284, 4.11.2022, p. 23, ELI: http://data.europa.eu/eli/reg_impl/2022/2105/oj).

(3) Delta-5,23-stigmastadienol + chlerosterol + betasitosterol + sitostanol + delta-5-avenasterol + delta-5,24-stigmastadienol.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 133/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1501 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:

1501 10 – Lard:

1501 10 10 –– For industrial uses other than the manufacture of foodstuffs for human consumption(1)............................................................................. Free — 1501 10 90 –– Other ........................................................................................ 17,2 €/100 kg/net — 1501 20 – Other pig fat:

1501 20 10 –– For industrial uses other than the manufacture of foodstuffs for human consumption(1)............................................................................. Free — 1501 20 90 –– Other ........................................................................................ 17,2 €/100 kg/net — 1501 90 00 – Other.......................................................................................... 11,5 — 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503:

1502 10 – Tallow:

1502 10 10 –– For industrial uses other than the manufacture of foodstuffs for human consumption(1)............................................................................. Free — 1502 10 90 –– Other ........................................................................................ 3,2 — 1502 90 – Other:

1502 90 10 –– For industrial uses other than the manufacture of foodstuffs for human consumption(1)............................................................................. Free — 1502 90 90 –– Other ........................................................................................ 3,2 — 1503 00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified

or mixed or otherwise prepared: – Lard stearin and oleostearin:

1503 00 11 –– For industrial uses(1)....................................................................... Free — 1503 00 19 –– Other ........................................................................................ 5,1 — 1503 00 30 – Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption(1)............................................................................... Free — 1503 00 90 – Other .......................................................................................... 6,4 — 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

1504 10 – Fish-liver oils and their fractions:

1504 10 10 –– Of a vitamin A content not exceeding 2 500 International Units per gram........... 3,8 — –– Other:

1504 10 91 ––– Of halibut ................................................................................. Free — 1504 10 99 ––– Other ...................................................................................... 3,8(2) — 1504 20 – Fats and oils and their fractions, of fish, other than liver oils:

1504 20 10 –– Solid fractions............................................................................... 10,9 —

(1) 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)).

(2) Autonomous duty: Free.

134/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1504 20 90 –– Other ........................................................................................ Free — 1504 30 – Fats and oils and their fractions, of marine mammals:

1504 30 10 –– Solid fractions............................................................................... 10,9 — 1504 30 90 –– Other ........................................................................................ Free — 1505 00 Wool grease and fatty substances derived therefrom (including lanolin):

1505 00 10 – Wool grease, crude ........................................................................... 3,2 — 1505 00 90 – Other .......................................................................................... Free — 1506 00 00 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified ............................................................ Free — 1507 Soya-bean oil and its fractions, whether or not refined, but not

chemically modified:

1507 10 – Crude oil, whether or not degummed:

1507 10 10 –– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)............................................................................. 3,2(2) — 1507 10 90 –– Other ........................................................................................ 6,4(2) — 1507 90 – Other:

1507 90 10 –– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)............................................................................. 5,1(2) — 1507 90 90 –– Other ........................................................................................ 9,6(2) — 1508 Groundnut oil and its fractions, whether or not refined, but not

chemically modified:

1508 10 – Crude oil:

1508 10 10 –– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)............................................................................. Free(2) — 1508 10 90 –– Other ........................................................................................ 6,4(2) — 1508 90 – Other:

1508 90 10 –– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)............................................................................. 5,1(2) — 1508 90 90 –– Other ........................................................................................ 9,6(2) — 1509 Olive oil and its fractions, whether or not refined, but not chemically

modified:

1509 20 00 – Extra virgin olive oil(3) .................................................................... 124,5 €/100 kg/net — 1509 30 00 – Virgin olive oil(3) ........................................................................... 124,5 €/100 kg/net — 1509 40 00 – Other virgin olive oils ..................................................................... 122,6 €/100 kg/net — 1509 90 00 – Other(3) ...................................................................................... 134,6 €/100 kg/net —

(1) 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)).

(2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

(3) Statistical TARIC codes: see Annex 10.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 135/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509:

1510 10 00 – Crude olive pomace oil .................................................................... 110,2 €/100 kg/net — 1510 90 00 – Other.......................................................................................... 160,3 €/100 kg/net — 1511 Palm oil and its fractions, whether or not refined, but not chemically

modified:

1511 10 – Crude oil:

1511 10 10 –– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)............................................................................. Free — 1511 10 90 –– Other ........................................................................................ 3,8 — 1511 90 – Other:

–– Solid fractions:

1511 90 11 ––– In immediate packings of a net content not exceeding 1 kg.......................... 12,8 — 1511 90 19 ––– Other ...................................................................................... 10,9 — –– Other:

1511 90 91 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 5,1 — 1511 90 99 ––– Other ...................................................................................... 9 — 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified:

– Sunflower-seed or safflower oil and fractions thereof:

1512 11 –– Crude oil:

1512 11 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 3,2(2) — ––– Other:

1512 11 91 –––– Sunflower-seed oil...................................................................... 6,4(2) — 1512 11 99 –––– Safflower oil............................................................................. 6,4(2) — 1512 19 –– Other:

1512 19 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 5,1(2) — 1512 19 90 ––– Other ...................................................................................... 9,6(2) — – Cotton-seed oil and its fractions:

1512 21 –– Crude oil, whether or not gossypol has been removed:

1512 21 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 3,2(2) — 1512 21 90 ––– Other ...................................................................................... 6,4(2) —

(1) 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)).

(2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

136/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1512 29 –– Other:

1512 29 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 5,1(2) — 1512 29 90 ––– Other ...................................................................................... 9,6(2) — 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified:

– Coconut (copra) oil and its fractions:

1513 11 –– Crude oil:

1513 11 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 2,5 — ––– Other:

1513 11 91 –––– In immediate packings of a net content not exceeding 1 kg........................ 12,8 — 1513 11 99 –––– Other..................................................................................... 6,4 — 1513 19 –– Other:

––– Solid fractions:

1513 19 11 –––– In immediate packings of a net content not exceeding 1 kg........................ 12,8 — 1513 19 19 –––– Other..................................................................................... 10,9 — ––– Other:

1513 19 30 –––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)................................................................ 5,1 — –––– Other:

1513 19 91 ––––– In immediate packings of a net content not exceeding 1 kg...................... 12,8 — 1513 19 99 ––––– Other................................................................................... 9,6 — – Palm kernel or babassu oil and fractions thereof:

1513 21 –– Crude oil:

1513 21 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 3,2 — ––– Other:

1513 21 30 –––– In immediate packings of a net content not exceeding 1 kg........................ 12,8 — 1513 21 90 –––– Other..................................................................................... 6,4 — 1513 29 –– Other:

––– Solid fractions:

1513 29 11 –––– In immediate packings of a net content not exceeding 1 kg........................ 12,8 — 1513 29 19 –––– Other..................................................................................... 10,9 —

(1) 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)).

(2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 137/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 ––– Other:

1513 29 30 –––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)................................................................ 5,1 — –––– Other:

1513 29 50 ––––– In immediate packings of a net content not exceeding 1 kg...................... 12,8 — 1513 29 90 ––––– Other................................................................................... 9,6 — 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined,

but not chemically modified: – Low-erucic-acid rape or colza oil and its fractions:

1514 11 –– Crude oil:

1514 11 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 3,2(2) — 1514 11 90 ––– Other ...................................................................................... 6,4(2) — 1514 19 –– Other:

1514 19 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 5,1(2) — 1514 19 90 ––– Other ...................................................................................... 9,6(2) — – Other:

1514 91 –– Crude oil:

1514 91 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 3,2(2) — 1514 91 90 ––– Other ...................................................................................... 6,4(2) — 1514 99 –– Other:

1514 99 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 5,1(2) — 1514 99 90 ––– Other ...................................................................................... 9,6(2) — 1515 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:

– Linseed oil and its fractions:

1515 11 00 –– Crude oil.................................................................................... 3,2(2) — 1515 19 –– Other:

1515 19 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 5,1(2) — 1515 19 90 ––– Other ...................................................................................... 9,6(2) — – Maize (corn) oil and its fractions:

1515 21 –– Crude oil:

1515 21 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 3,2(2) — 1515 21 90 ––– Other ...................................................................................... 6,4(2) —

(1) 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)).

(2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

138/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1515 29 –– Other:

1515 29 10 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 5,1(2) — 1515 29 90 ––– Other ...................................................................................... 9,6(2) — 1515 30 – Castor oil and its fractions:

1515 30 10 –– For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials(1) .......................................... Free — 1515 30 90 –– Other ........................................................................................ 5,1 — 1515 50 – Sesame oil and its fractions:

–– Crude oil:

1515 50 11 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 3,2 — 1515 50 19 ––– Other ...................................................................................... 6,4 — –– Other:

1515 50 91 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 5,1 — 1515 50 99 ––– Other ...................................................................................... 9,6 — 1515 60 – Microbial fats and oils and their fractions:

–– Crude oils:

1515 60 11 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 3,2 — ––– Other:

1515 60 51 –––– Solid, in immediate packings of a net content not exceeding 1 kg................. 12,8 — 1515 60 59 –––– Solid, other; fluid ....................................................................... 6,4 — –– Other:

1515 60 60 ––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1).................................................................. 5,1 — ––– Other:

1515 60 91 –––– Solid, in immediate packings of a net content not exceeding 1 kg................. 12,8 — 1515 60 99 –––– Solid, other; fluid ....................................................................... 9,6 — 1515 90 – Other:

1515 90 11 –– Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions......... Free — –– Tobacco-seed oil and its fractions: ––– Crude oil:

1515 90 21 –––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)................................................................ Free —

(1) 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)).

(2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 139/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1515 90 29 –––– Other..................................................................................... 6,4 — ––– Other:

1515 90 31 –––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)................................................................ Free — 1515 90 39 –––– Other..................................................................................... 9,6 — –– Other oils and their fractions:

––– Crude oils:

1515 90 40 –––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)................................................................ 3,2(2) — –––– Other:

1515 90 51 ––––– Solid, in immediate packings of a net content not exceeding 1 kg............... 12,8(2) — 1515 90 59 ––––– Solid, other; fluid ..................................................................... 6,4(2) — ––– Other:

1515 90 60 –––– For technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)................................................................ 5,1(2) — –––– Other:

1515 90 91 ––––– Solid, in immediate packings of a net content not exceeding 1 kg............... 12,8(2) — 1515 90 99 ––––– Solid, other; fluid ..................................................................... 9,6(2) — 1516 Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:

1516 10 – Animal fats and oils and their fractions:

1516 10 10 –– In immediate packings of a net content not exceeding 1 kg............................ 12,8 — 1516 10 90 –– Other ........................................................................................ 10,9 — 1516 20 – Vegetable fats and oils and their fractions:

1516 20 10 –– Hydrogenated castor oil, so called ‘opal-wax’............................................ 3,4 — –– Other:

1516 20 91 ––– In immediate packings of a net content not exceeding 1 kg.......................... 12,8(2) — ––– Other:

1516 20 95 –––– Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption(1)................................................ 5,1(2) — –––– Other:

1516 20 96 ––––– Groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils ............................ 9,6(2) — 1516 20 98 ––––– Other................................................................................... 10,9(2) —

(1) 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)).

(2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

140/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1516 30 – Microbial fats and oils and their fractions:

1516 30 91 –– In immediate packings of a net content not exceeding 1 kg............................ 12,8 — 1516 30 98 –– Other ........................................................................................ 10,9 — 1517 Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this

chapter, other than edible fats or oils or their fractions of heading 1516:

1517 10 – Margarine, excluding liquid margarine:

1517 10 10 –– Containing, by weight, more than 10 % but not more than 15 % of milkfats ........ 8,3 + 28,4 €/ 100 kg/net — 1517 10 90 –– Other ........................................................................................ 16 — 1517 90 – Other:

1517 90 10 –– Containing, by weight, more than 10 % but not more than 15 % of milkfats ........ 8,3 + 28,4 €/ 100 kg/net — –– Other:

1517 90 91 ––– Fixed vegetable oils, fluid, mixed........................................................ 9,6 — 1517 90 93 ––– Edible mixtures or preparations of a kind used as mould-release preparations..... 2,9 — 1517 90 99 ––– Other ...................................................................................... 16 — 1518 00 Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included:

1518 00 10 – Linoxyn........................................................................................ 7,7 — – Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the

manufacture of foodstuffs for human consumption:

1518 00 31 –– Crude(1)..................................................................................... 3,2(2) — 1518 00 39 –– Other(1) ..................................................................................... 5,1(2) — – Other:

1518 00 91 –– Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 .................... 7,7(2) — –– Other:

1518 00 95 ––– Inedible mixtures or preparations of animal fats and oils and their fractions, or of animal and vegetable fats and oils and their fractions, or of animal and microbial fats and oils and their fractions, or of animal, vegetable and microbial fats and oils and their fractions ........................................................................ 2(2) —

(1) 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)).

(2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 141/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1518 00 99 ––– Other ...................................................................................... 7,7(1) —

[1519] 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes............................... Free — 1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:

1521 10 00 – Vegetable waxes............................................................................. Free — 1521 90 – Other:

1521 90 10 –– Spermaceti, whether or not refined or coloured......................................... Free — –– Beeswax and other insect waxes, whether or not refined or coloured:

1521 90 91 ––– Raw ........................................................................................ Free — 1521 90 99 ––– Other ...................................................................................... 2,5 — 1522 00 Degras; residues resulting from the treatment of fatty substances or

animal or vegetable waxes:

1522 00 10 – Degras ......................................................................................... 3,8 — – Residues resulting from the treatment of fatty substances or animal or vegetable

waxes: –– Containing oil having the characteristics of olive oil:

1522 00 31 ––– Soapstocks ................................................................................ 29,9 €/100 kg/net — 1522 00 39 ––– Other ...................................................................................... 47,8 €/100 kg/net — –– Other:

1522 00 91 ––– Oil foots and dregs; soapstocks ......................................................... 3,2 — 1522 00 99 ––– Other ...................................................................................... Free —

(1) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valoremduty of 50 % applies.

142/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

1. In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 16 PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS Notes

1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504.

2. Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or

1602.

Subheading notes

1. For the purposes of subheading 1602 10, the expression ‘homogenised preparations’ means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 1602.

2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Additional notes

1. For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10 and 1602 90 61, the term ‘uncooked’ is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10 and 1602 90 61, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

2. For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 143/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1601 00 Sausages and similar products, of meat, meat offal, blood or insects; food

preparations based on these products:

1601 00 10 – Of liver ........................................................................................ 15,4 — – Other:

1601 00 91 –– Sausages, dry or for spreading, uncooked(1)............................................. 149,4 €/ 100 kg/net(2) — 1601 00 99 –– Other(1) ..................................................................................... 100,5 €/ 100 kg/net(2) — 1602 Other prepared or preserved meat, meat offal, blood or insects:

1602 10 00 – Homogenised preparations ............................................................... 16,6 — 1602 20 – Of liver of any animal:

1602 20 10 –– Goose or duck liver......................................................................... 10,2 — 1602 20 90 –– Other ........................................................................................ 16 — – Of poultry of heading 0105:

1602 31 –– Of turkeys: ––– Containing 57 % or more by weight of poultry meat or offal:

1602 31 11 –––– Containing exclusively uncooked turkey meat(3).................................... 102,4 €/ 100 kg/net(2) — 1602 31 19 –––– Other(3) ................................................................................. 102,4 €/ 100 kg/net(2) — 1602 31 80 ––– Other ...................................................................................... 102,4 €/ 100 kg/net(2) — 1602 32 –– Of fowls of the species Gallus domesticus:

––– Containing 57 % or more by weight of poultry meat or offal:

1602 32 11 –––– Uncooked(3) ............................................................................ 276,5 €/ 100 kg/net(2) — 1602 32 19 –––– Other(3) ................................................................................. 102,4 €/ 100 kg/net(2) — 1602 32 30 ––– Containing 25 % or more but less than 57 % by weight of poultry meat or 276,5 €/ offal(3)..................................................................................... 100 kg/net(2) — 1602 32 90 ––– Other ...................................................................................... 276,5 €/ 100 kg/net(2) —

(1) The duty applicable to sausages imported in containers which also contain preservative liquid is collected on the net weight, after deduction of the weight of the liquid.

(2) WTO tariff quota.

(3) For the purposes of determining the percentage weight of poultry meat, the weight of any bones is to be disregarded.

144/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1602 39 –– Other: ––– Containing 57 % or more by weight of poultry meat or offal:

1602 39 21 –––– Uncooked(1) ............................................................................ 276,5 €/ 100 kg/net(2) — 1602 39 29 –––– Other(1) ................................................................................. 276,5 €/ 100 kg/net(2) — 1602 39 85 ––– Other ...................................................................................... 276,5 €/ 100 kg/net(2) — – Of swine:

1602 41 –– Hams and cuts thereof:

1602 41 10 ––– Of domestic swine........................................................................ 156,8 €/ 100 kg/net(2) — 1602 41 90 ––– Other ...................................................................................... 10,9 — 1602 42 –– Shoulders and cuts thereof:

1602 42 10 ––– Of domestic swine........................................................................ 129,3 €/ 100 kg/net(2) — 1602 42 90 ––– Other ...................................................................................... 10,9 — 1602 49 –– Other, including mixtures:

––– Of domestic swine: –––– Containing by weight 80 % or more of meat or meat offal, of any kind, including

fats of any kind or origin:

1602 49 11 ––––– Loins (excluding collars) and cuts thereof, including mixtures of loins or 156,8 €/ hams ................................................................................... 100 kg/net(2) — 1602 49 13 ––––– Collars and cuts thereof, including mixtures of collars and shoulders........... 129,3 €/ 100 kg/net(2) — 1602 49 15 ––––– Other mixtures containing hams (legs), shoulders, loins or collars, and cuts 129,3 €/ thereof ................................................................................. 100 kg/net(2) — 1602 49 19 ––––– Other................................................................................... 85,7 €/ 100 kg/net(2) — 1602 49 30 –––– Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin........................................ 75 €/100 kg/net(2) — 1602 49 50 –––– Containing by weight less than 40 % of meat or meat offal, of any kind, including 54,3 €/ fats of any kind or origin............................................................... 100 kg/net(2) — 1602 49 90 ––– Other ...................................................................................... 10,9 — 1602 50 – Of bovine animals:

1602 50 10 –– Uncooked; mixtures of cooked meat or offal and uncooked meat or offal............ 303,4 €/100 kg/net —

(1) For the purposes of determining the percentage weight of poultry meat, the weight of any bones is to be disregarded.

(2) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 145/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 –– Other:

1602 50 31 ––– Corned beef, in airtight containers...................................................... 16,6 — 1602 50 95 ––– Other ...................................................................................... 16,6 — 1602 90 – Other, including preparations of blood of any animal:

1602 90 10 –– Preparations of blood of any animal...................................................... 16,6 — –– Other:

1602 90 31 ––– Of game or rabbit......................................................................... 10,9 — ––– Other:

1602 90 51 –––– Containing meat or meat offal of domestic swine................................... 85,7 €/100 kg/net — –––– Other: ––––– Containing bovine meat or offal:

1602 90 61 –––––– Uncooked; mixtures of cooked meat or offal and uncooked meat or offal.... 303,4 €/100 kg/net — 1602 90 69 –––––– Other................................................................................. 16,6 — ––––– Other:

1602 90 91 –––––– Of sheep ............................................................................. 12,8 — 1602 90 95 –––––– Of goats.............................................................................. 16,6 — 1602 90 99 –––––– Other................................................................................. 16,6 — 1603 00 Extracts and juices of meat, fish or crustaceans, molluscs or other

aquatic invertebrates:

1603 00 10 – In immediate packings of a net content of 1 kg or less ................................... 12,8 — 1603 00 80 – Other .......................................................................................... Free — 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from

fish eggs: – Fish, whole or in pieces, but not minced:

1604 11 00 –– Salmon...................................................................................... 5,5 — 1604 12 –– Herring:

1604 12 10 ––– Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen ................................................................................. 15 — ––– Other:

1604 12 91 –––– In airtight containers ................................................................... 20 — 1604 12 99 –––– Other..................................................................................... 20 — 1604 13 –– Sardines, sardinella and brisling or sprats:

––– Sardines:

1604 13 11 –––– In olive oil ............................................................................... 12,5 — 1604 13 19 –––– Other..................................................................................... 12,5 — 146/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1604 13 90 ––– Other ...................................................................................... 12,5 — 1604 14 –– Tunas, skipjack tuna and bonito (Sardaspp.):

––– Tunas and skipjack tuna: –––– Skipjack tuna:

1604 14 21 ––––– In vegetable oil ........................................................................ 24 — ––––– Other:

1604 14 26 –––––– Fillets known as ‘loins’.............................................................. 24 — 1604 14 28 –––––– Other................................................................................. 24 — –––– Yellowfin tuna (Thunnus albacares):

1604 14 31 ––––– In vegetable oil ........................................................................ 24 — ––––– Other:

1604 14 36 –––––– Fillets known as ‘loins’.............................................................. 24 — 1604 14 38 –––––– Other................................................................................. 24 — –––– Other:

1604 14 41 ––––– In vegetable oil ........................................................................ 24 — ––––– Other:

1604 14 46 –––––– Fillets known as ‘loins’.............................................................. 24 — 1604 14 48 –––––– Other................................................................................. 24 — 1604 14 90 ––– Bonito (Sardaspp.)........................................................................ 25 — 1604 15 –– Mackerel:

––– Of the species Scomber scombrusand Scomber japonicus:

1604 15 11 –––– Fillets..................................................................................... 25 — 1604 15 19 –––– Other..................................................................................... 25 — 1604 15 90 ––– Of the species Scomber australasicus...................................................... 20 — 1604 16 00 –– Anchovies.................................................................................. 25 — 1604 17 00 –– Eels .......................................................................................... 20 — 1604 18 00 –– Shark fins................................................................................... 20 — 1604 19 –– Other:

1604 19 10 ––– Salmonidae, other than salmon ......................................................... 7 — ––– Fish of the genus Euthynnus, other than skipjack tuna (Katsuwonus pelamis):

1604 19 31 –––– Fillets known as ‘loins’.................................................................. 24 — 1604 19 39 –––– Other..................................................................................... 24 — 1604 19 50 ––– Fish of the species Orcynopsis unicolor................................................... 12,5 — ––– Other:

1604 19 91 –––– Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen............................................................................. 7,5 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 147/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 –––– Other:

1604 19 92 ––––– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) ............................. 20 — 1604 19 93 ––––– Coalfish (Pollachius virens) ............................................................ 20 — 1604 19 94 ––––– Hake (Merlucciusspp., Urophycisspp.) ............................................... 20 — 1604 19 95 ––––– Alaska pollock (Theragra chalcogramma) and pollack (Pollachius pollachius)....... 20 — 1604 19 97 ––––– Other................................................................................... 20 — 1604 20 – Other prepared or preserved fish:

1604 20 05 –– Preparations of surimi ..................................................................... 20 — –– Other:

1604 20 10 ––– Of salmon ................................................................................. 5,5 — 1604 20 30 ––– Of Salmonidae, other than salmon ..................................................... 7 — 1604 20 40 ––– Of anchovies .............................................................................. 25 — 1604 20 50 ––– Of sardines, bonito, mackerel of the species Scomber scombrusand Scomber japonicus, fish of the species Orcynopsis unicolor ........................................ 25(1) — 1604 20 70 ––– Of tuna, skipjack tuna or other fish of the genus Euthynnus.......................... 24(1) — 1604 20 90 ––– Of other fish............................................................................... 14 — – Caviar and caviar substitutes:

1604 31 00 –– Caviar ....................................................................................... 20 — 1604 32 00 –– Caviar substitutes......................................................................... 20 — 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or

preserved:

1605 10 00 – Crab ........................................................................................... 8 — – Shrimps and prawns:

1605 21 –– Not in airtight containers:

1605 21 10 ––– In immediate packings of a net content not exceeding 2 kg.......................... 20(1) — 1605 21 90 ––– Other ...................................................................................... 20(1) — 1605 29 00 –– Other........................................................................................ 20(1) — 1605 30 – Lobster:

1605 30 10 –– Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces(2)................................................................... Free — 1605 30 90 –– Other ........................................................................................ 20 — 1605 40 00 – Other crustaceans .......................................................................... 20(1) — – Molluscs:

1605 51 00 –– Oysters ..................................................................................... 20 — 1605 52 00 –– Scallops, including queen scallops..................................................... 20 —

(1) WTO tariff quota.

(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)).

148/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1605 53 –– Mussels:

1605 53 10 ––– In airtight containers..................................................................... 20 — 1605 53 90 ––– Other ...................................................................................... 20 — 1605 54 00 –– Cuttlefish and squid ...................................................................... 20 — 1605 55 00 –– Octopus..................................................................................... 20 — 1605 56 00 –– Clams, cockles and arkshells............................................................ 20 — 1605 57 00 –– Abalone..................................................................................... 20 — 1605 58 00 –– Snails, other than sea snails ............................................................. 20 — 1605 59 00 –– Other........................................................................................ 20 — – Other aquatic invertebrates:

1605 61 00 –– Sea cucumbers............................................................................. 26 — 1605 62 00 –– Sea urchins................................................................................. 26 — 1605 63 00 –– Jellyfish..................................................................................... 26 — 1605 69 00 –– Other........................................................................................ 26 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 149/1105EN OJ L, 31.10.2025

CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY Note

1. This chapter does not cover:

(a) sugar confectionery containing cocoa (heading 1806);

(b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or

Subheading notes

1. For the purposes of subheadings 1701 12, 1701 13 and 1701 14, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5°.

2. Subheading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

Additional notes

1. For the purposes of subheadings 1701 12 10, 1701 12 90, 1701 13 10, 1701 13 90, 1701 14 10 and 1701 14 90, ‘raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.

2. The duty applicable to raw sugar of subheadings 1701 12 10, 1701 13 10 and 1701 14 10 whose yield established according to part B(III) of Annex III to Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) differs from 92 % is fixed in the following manner:

the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.

3. For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.

4. For products of subheadings 1702 20 10, 1702 60 95 and 1702 90 71, the sugar content (sucrose, fructose, glucose and maltose, where the fructose and glucose are expressed in sucrose equivalent) is to be determined by applying the high performance liquid chromatography method (the “HPLC method”), using the following formula:

S + 0,95 x (F + G) + M

where: “S” is the sucrose content determined by the HPLC method; “F” is the fructose content determined by the HPLC method; “G” is the glucose content determined by the HPLC method; “M” is the maltose content determined by the HPLC method.

150/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 For products of subheadings 1702 60 80, 1702 90 80 and 1702 90 95, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Commission Implementing Regulation

(EU) No 974/2014(1)). For products of subheadings 1702 60 80 and 1702 90 80, the conversion of the results into sucrose equivalent is to be obtained by multiplying the degrees Brix by the coefficient 0,95.

5. For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, the term ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

For products of those subheadings, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Implementing Regulation (EU) No 974/2014).

6. ‘Inulin syrup’ means:

(a) for the purposes of subheading 1702 60 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50 % fructose in free form or as sucrose;

(b) for the purposes of subheading 1702 90 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % but not more than 50 % of fructose in free form or as sucrose.

The quantity of ‘fructose in free form or as sucrose’ shall be determined using the formula F + 0,5 S/0,95 calculated on the dry matter, where “F” is the fructose content and “S” is the sucrose content, as determined by the High Performance Liquid Chromatography method.

7. When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

8. Throughout the nomenclature, mixtures of sugar with small amounts of other substances are classified in Chapter 17, unless they have the character of a preparation classified elsewhere.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1701 Cane or beet sugar and chemically pure sucrose, in solid form: – Raw sugar not containing added flavouring or colouring matter:

1701 12 –– Beet sugar:

1701 12 10 ––– For refining(2)............................................................................. 33,9 €/ 100 kg/net(3)(4) — 1701 12 90 ––– Other ...................................................................................... 41,9 €/ 100 kg/net(4) — 1701 13 –– Cane sugar specified in subheading note 2 to this chapter:

1701 13 10 ––– For refining(2)............................................................................. 33,9 €/ 100 kg/net(3)(4) — 1701 13 90 ––– Other ...................................................................................... 41,9 €/ 100 kg/net(4) —

(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) This duty applies to raw sugar with a yield of 92 %.

(4) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 151/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1701 14 –– Other cane sugar:

1701 14 10 ––– For refining(1)............................................................................. 33,9 €/ 100 kg/net(2)(3) — 1701 14 90 ––– Other ...................................................................................... 41,9 €/ 100 kg/net(3) — – Other:

1701 91 00 –– Containing added flavouring or colouring matter.................................. 41,9 €/ 100 kg/net(3) — 1701 99 –– Other:

1701 99 10 ––– White sugar ............................................................................... 41,9 €/ 100 kg/net(3) — 1701 99 90 ––– Other ...................................................................................... 41,9 €/ 100 kg/net(3) — 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

– Lactose and lactose syrup:

1702 11 00 –– Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter............................................................ 14 €/100 kg/net — 1702 19 00 –– Other........................................................................................ 14 €/100 kg/net — 1702 20 – Maple sugar and maple syrup:

1702 20 10 –– Maple sugar in solid form, containing added flavouring or colouring matter ........ 0,4 €/100 kg/net(4) — 1702 20 90 –– Other ........................................................................................ 8 — 1702 30 – Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose:

1702 30 10 –– Isoglucose ................................................................................... 50,7 €/100 kg/net mas — –– Other:

1702 30 50 ––– In the form of white crystalline powder, whether or not agglomerated............. 26,8 €/100 kg/net — 1702 30 90 ––– Other ...................................................................................... 20 €/100 kg/net — 1702 40 – Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar:

1702 40 10 –– Isoglucose ................................................................................... 50,7 €/100 kg/net mas — 1702 40 90 –– Other ........................................................................................ 20 €/100 kg/net — 1702 50 00 – Chemically pure fructose.................................................................. 16 + 50,7 €/ 100 kg/net mas(3) —

(1) 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)).

(2) This duty applies to raw sugar with a yield of 92 %.

(3) WTO tariff quota.

(4) Per 1 % of sucrose by weight, including other sugars expressed as sucrose (see additional note 4 (CN)).

152/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1702 60 – Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar:

1702 60 10 –– Isoglucose ................................................................................... 50,7 €/100 kg/net mas — 1702 60 80 –– Inulin syrup ................................................................................. 0,4 €/100 kg/net(1) — 1702 60 95 –– Other ........................................................................................ 0,4 €/100 kg/net(1) — 1702 90 – Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:

1702 90 10 –– Chemically pure maltose................................................................... 12,8 — 1702 90 30 –– Isoglucose ................................................................................... 50,7 €/100 kg/net mas — 1702 90 50 –– Maltodextrine and maltodextrine syrup.................................................. 20 €/100 kg/net — –– Caramel:

1702 90 71 ––– Containing 50 % or more by weight of sucrose in the dry matter ................... 0,4 €/100 kg/net(1) — ––– Other:

1702 90 75 –––– In the form of powder, whether or not agglomerated............................... 27,7 €/100 kg/net — 1702 90 79 –––– Other..................................................................................... 19,2 €/100 kg/net — 1702 90 80 –– Inulin syrup ................................................................................. 0,4 €/100 kg/net(1) — 1702 90 95 –– Other ........................................................................................ 0,4 €/100 kg/net(1) — 1703 Molasses resulting from the extraction or refining of sugar:

1703 10 00 – Cane molasses ............................................................................... 0,35 €/100 kg/net — 1703 90 00 – Other.......................................................................................... 0,35 €/100 kg/net — 1704 Sugar confectionery (including white chocolate), not containing cocoa:

1704 10 – Chewing gum, whether or not sugar-coated:

1704 10 10 –– Containing less than 60 % by weight of sucrose (including invert sugar expressed as 6,2 + 27,1 €/ sucrose)...................................................................................... 100 kg/net MAX 17,9(2) — 1704 10 90 –– Containing 60 % or more by weight of sucrose (including invert sugar expressed as 6,3 + 30,9 €/ sucrose)...................................................................................... 100 kg/net MAX 18,2(2) — 1704 90 – Other:

1704 90 10 –– Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances ....................................................... 13,4(2) —

(1) Per 1 % of sucrose by weight, including other sugars expressed as sucrose (see additional note 4 (CN)).

(2) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 153/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1704 90 30 –– White chocolate ............................................................................ 9,1 + 45,1 €/ 100 kg/net MAX 18,9 + 16,5 €/ 100 kg/net(1) — –– Other:

1704 90 51 ––– Pastes, including marzipan, in immediate packings of a net content of 1 kg or (9 + EA) MAX more ....................................................................................... (18,7 + AD S/Z)(1)(2) — 1704 90 55 ––– Throat pastilles and cough drops ....................................................... (9 + EA) MAX (18,7 + AD S/Z)(1)(2) — 1704 90 61 ––– Sugar-coated (panned) goods............................................................ (9 + EA) MAX (18,7 + AD S/Z)(1)(2) — ––– Other:

1704 90 65 –––– Gum confectionery and jelly confectionery, including fruit pastes in the form of (9 + EA) MAX sugar confectionery..................................................................... (18,7 + AD S/Z)(1)(2) — 1704 90 71 –––– Boiled sweets, whether or not filled................................................... (9 + EA) MAX (18,7 + AD S/Z)(1)(2) — 1704 90 75 –––– Toffees, caramels and similar sweets .................................................. (9 + EA) MAX (18,7 + AD S/Z)(1)(2) — –––– Other:

1704 90 81 ––––– Compressed tablets ................................................................... (9 + EA) MAX (18,7 + AD S/Z)(1)(2) — 1704 90 99 ––––– Other................................................................................... (9 + EA) MAX (18,7 + AD S/Z)(1)(2) —

(1) WTO tariff quota.

(2) See Annex 1.

154/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

CHAPTER 18 COCOA AND COCOA PREPARATIONS Notes

1. This chapter does not cover:

(a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

2. Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

Additional notes

1. When imported in the form of an assortment, goods of subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2. Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1801 00 00 Cocoa beans, whole or broken, raw or roasted................................... Free — 1802 00 00 Cocoa shells, husks, skins and other cocoa waste................................ Free — 1803 Cocoa paste, whether or not defatted:

1803 10 00 – Not defatted ................................................................................. 9,6 — 1803 20 00 – Wholly or partly defatted................................................................. 9,6 — 1804 00 00 Cocoa butter, fat and oil .................................................................. 7,7 — 1805 00 00 Cocoa powder, not containing added sugar or other sweetening matter........................................................................................... 8 — 1806 Chocolate and other food preparations containing cocoa:

1806 10 – Cocoa powder, containing added sugar or other sweetening matter:

1806 10 15 –– Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose ................ 8(1) — 1806 10 20 –– Containing 5 % or more but less than 65 % by weight of sucrose (including invert 8 + 25,2 €/ sugar expressed as sucrose) or isoglucose expressed as sucrose........................ 100 kg/net(1) — 1806 10 30 –– Containing 65 % or more but less than 80 % by weight of sucrose (including invert 8 + 31,4 €/ sugar expressed as sucrose) or isoglucose expressed as sucrose........................ 100 kg/net(1) —

(1) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 155/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1806 10 90 –– Containing 80 % or more by weight of sucrose (including invert sugar expressed as 8 + 41,9 €/ sucrose) or isoglucose expressed as sucrose.............................................. 100 kg/net(1) — 1806 20 – Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:

1806 20 10 –– Containing 31 % or more by weight of cocoa butter or containing a combined (8,3 + EA) MAX weight of 31 % or more of cocoa butter and milkfat.................................... (18,7 + AD S/Z)(2)(1) — 1806 20 30 –– Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter (8,3 + EA) MAX and milkfat.................................................................................. (18,7 + AD S/Z)(2)(1) — –– Other:

1806 20 50 ––– Containing 18 % or more by weight of cocoa butter.................................. (8,3 + EA) MAX (18,7 + AD S/Z)(2)(1) — 1806 20 70 ––– Chocolate milk crumb ................................................................... 15,4 + EA(2)(1) — 1806 20 80 ––– Chocolate flavour coating ............................................................... (8,3 + EA) MAX (18,7 + AD S/Z)(2)(1) — 1806 20 95 ––– Other ...................................................................................... (8,3 + EA) MAX (18,7 + AD S/Z)(2)(1) — – Other, in blocks, slabs or bars:

1806 31 00 –– Filled ........................................................................................ (8,3 + EA) MAX (18,7 + AD S/Z)(2)(1) — 1806 32 –– Not filled:

1806 32 10 ––– With added cereal, fruit or nuts ......................................................... (8,3 + EA) MAX (18,7 + AD S/Z(1)(2) — 1806 32 90 ––– Other ...................................................................................... (8,3 + EA) MAX (18,7 + AD S/Z)(1)(2) — 1806 90 – Other:

–– Chocolate and chocolate products: ––– Chocolates (including pralines), whether or not filled:

1806 90 11 –––– Containing alcohol ..................................................................... (8,3 + EA) MAX (18,7 + AD S/Z)(1)(2) — 1806 90 19 –––– Other..................................................................................... (8,3 + EA) MAX (18,7 + AD S/Z)(1)(2) —

(1) WTO tariff quota.

(2) See Annex 1.

156/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 ––– Other:

1806 90 31 –––– Filled ..................................................................................... (8,3 + EA) MAX (18,7 + AD S/Z)(1)(2) — 1806 90 39 –––– Not filled................................................................................. (8,3 + EA) MAX (18,7 + AD S/Z)(1)(2) — 1806 90 50 –– Sugar confectionery and substitutes therefor made from sugar substitution (8,3 + EA) MAX products, containing cocoa................................................................ (18,7 + AD S/Z)(1)(2) — 1806 90 60 –– Spreads containing cocoa.................................................................. (8,3 + EA) MAX (18,7 + AD S/Z)(1)(2) — 1806 90 70 –– Preparations containing cocoa for making beverages................................... (8,3 + EA) MAX (18,7 + AD S/Z)(1)(2) — 1806 90 90 –– Other ........................................................................................ (8,3 + EA) MAX (18,7 + AD S/Z)(1)(2) —

(1) WTO tariff quota.

(2) See Annex 1.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 157/1105EN OJ L, 31.10.2025

CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS Notes

1. This chapter does not cover:

(a) except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or

2. For the purposes of heading 1901:

(a) the term ‘groats’ means cereal groats of Chapter 11;

(b) the terms ‘flour’ and ‘meal’ mean:

(1) cereal flour and meal of Chapter 11, and

(2) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

3. Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).

4. For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that

provided for in the headings of or notes to Chapter 10 or 11.

Additional notes

1. Goods of subheadings 1905 31, 1905 32, 1905 40 and 1905 90, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2. The expression ‘sweet biscuits’ in subheading 1905 31 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).

3. Subheading 1905 90 20 covers only dry and brittle products.

4. Food preparations of flour, groats, meal, starch or malt extract of heading 1901 as well as those of goods of headings 0401 to 0404 presented in measured doses, such as capsules, tablets, pastilles and pills intended for use as food supplements, are excluded from classification under heading 1901. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.

158/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or

included:

1901 10 00 – Preparations suitable for infants or young children, put up for retail sale ....... 7,6 + EA(1) — 1901 20 00 – Mixes and doughs for the preparation of bakers' wares of heading 1905........ 7,6 + EA(1) — 1901 90 – Other:

–– Malt extract:

1901 90 11 ––– With a dry extract content of 90 % or more by weight ............................... 5,1 + 18 €/ 100 kg/net — 1901 90 19 ––– Other ...................................................................................... 5,1 + 14,7 €/ 100 kg/net — –– Other:

1901 90 91 ––– Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404.................................................................................... 12,8 — 1901 90 95 ––– Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30 % by weight ..................................................................................... 7,6 + EA(2)(1) — 1901 90 99 ––– Other ...................................................................................... 7,6 + EA(2)(1) — 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

– Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00 –– Containing eggs ........................................................................... 7,7 + 24,6 €/ 100 kg/net(2) — 1902 19 –– Other:

1902 19 10 ––– Containing no common wheat flour or meal.......................................... 7,7 + 24,6 €/ 100 kg/net(2) — 1902 19 90 ––– Other ...................................................................................... 7,7 + 21,1 €/ 100 kg/net(2) — 1902 20 – Stuffed pasta, whether or not cooked or otherwise prepared:

1902 20 10 –– Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates ................................................................................ 8,5 — 1902 20 30 –– Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin................................... 54,3 €/100 kg/net —

(1) See Annex 1.

(2) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 159/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 –– Other:

1902 20 91 ––– Cooked .................................................................................... 8,3 + 6,1 €/ 100 kg/net(1) — 1902 20 99 ––– Other ...................................................................................... 8,3 + 17,1 €/ 100 kg/net(1) — 1902 30 – Other pasta:

1902 30 10 –– Dried......................................................................................... 6,4 + 24,6 €/ 100 kg/net(1) — 1902 30 90 –– Other ........................................................................................ 6,4 + 9,7 €/ 100 kg/net(1) — 1902 40 – Couscous:

1902 40 10 –– Unprepared ................................................................................. 7,7 + 24,6 €/ 100 kg/net(1) — 1902 40 90 –– Other ........................................................................................ 6,4 + 9,7 €/ 100 kg/net(1) — 1903 00 00 Tapioca and substitutes therefor prepared from starch, in the form of 6,4 + 15,1 €/ flakes, grains, pearls, siftings or similar forms .................................... 100 kg/net(1) — 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere

specified or included:

1904 10 – Prepared foods obtained by the swelling or roasting of cereals or cereal

products:

1904 10 10 –– Obtained from maize ...................................................................... 3,8 + 20 €/ 100 kg/net — 1904 10 30 –– Obtained from rice......................................................................... 5,1 + 46 €/ 100 kg/net — 1904 10 90 –– Other ........................................................................................ 5,1 + 33,6 €/ 100 kg/net — 1904 20 – Prepared foods obtained from unroasted cereal flakes or from mixtures of

unroasted cereal flakes and roasted cereal flakes or swelled cereals:

1904 20 10 –– Preparation of the Müsli type based on unroasted cereal flakes........................ 9 + EA(2) — –– Other:

1904 20 91 ––– Obtained from maize .................................................................... 3,8 + 20 €/ 100 kg/net — 1904 20 95 ––– Obtained from rice ....................................................................... 5,1 + 46 €/ 100 kg/net — 1904 20 99 ––– Other ...................................................................................... 5,1 + 33,6 €/ 100 kg/net — 1904 30 00 – Bulgur wheat ................................................................................ 8,3 + 25,7 €/ 100 kg/net(1) —

(1) WTO tariff quota.

(2) See Annex 1.

160/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 1904 90 – Other:

1904 90 10 –– Obtained from rice......................................................................... 8,3 + 46 €/ 100 kg/net — 1904 90 80 –– Other ........................................................................................ 8,3 + 25,7 €/ 100 kg/net(1) — 1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:

1905 10 00 – Crispbread ................................................................................... 5,8 + 13 €/ 100 kg/net — 1905 20 – Gingerbread and the like:

1905 20 10 –– Containing by weight less than 30 % of sucrose (including invert sugar expressed as 9,4 + 18,3 €/ sucrose)...................................................................................... 100 kg/net — 1905 20 30 –– Containing by weight 30 % or more but less than 50 % of sucrose (including invert 9,8 + 24,6 €/ sugar expessed as sucrose)................................................................. 100 kg/net — 1905 20 90 –– Containing by weight 50 % or more of sucrose (including invert sugar expressed as 10,1 + 31,4 €/ sucrose)...................................................................................... 100 kg/net — – Sweet biscuits; waffles and wafers:

1905 31 –– Sweet biscuits: ––– Completely or partially coated or covered with chocolate or other preparations

containing cocoa:

1905 31 11 –––– In immediate packings of a net content not exceeding 85 g........................ (9 + EA) MAX (24,2 + AD S/Z)(2) — 1905 31 19 –––– Other..................................................................................... (9 + EA) MAX (24,2 + AD S/Z)(2) — ––– Other:

1905 31 30 –––– Containing 8 % or more by weight of milkfats ...................................... (9 + EA) MAX (24,2 + AD S/Z)(2) — –––– Other:

1905 31 91 ––––– Sandwich biscuits..................................................................... (9 + EA) MAX (24,2 + AD S/Z)(2) — 1905 31 99 ––––– Other................................................................................... (9 + EA) MAX (24,2 + AD S/Z)(2) — 1905 32 –– Waffles and wafers:

1905 32 05 ––– With a water content exceeding 10 % by weight ...................................... (9 + EA) MAX (20,7 + AD F/M)(2) —

(1) WTO tariff quota.

(2) See Annex 1.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 161/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 ––– Other: –––– Completely or partially coated or covered with chocolate or other preparations

containing cocoa:

1905 32 11 ––––– In immediate packings of a net content not exceeding 85 g...................... (9 + EA) MAX (24,2 + AD S/Z)(1) — 1905 32 19 ––––– Other................................................................................... (9 + EA) MAX (24,2 + AD S/Z)(1) — –––– Other:

1905 32 91 ––––– Salted, whether or not filled ......................................................... (9 + EA) MAX (20,7 + AD F/M)(1) — 1905 32 99 ––––– Other................................................................................... (9 + EA) MAX (24,2 + AD S/Z)(1) — 1905 40 – Rusks, toasted bread and similar toasted products:

1905 40 10 –– Rusks ........................................................................................ 9,7 + EA(1) — 1905 40 90 –– Other ........................................................................................ 9,7 + EA(1) — 1905 90 – Other:

1905 90 10 –– Matzos....................................................................................... 3,8 + 15,9 €/ 100 kg/net(2) — 1905 90 20 –– Communion wafers, empty cachets of a kind suitable for pharmaceutical use, 4,5 + 60,5 €/ sealing wafers, rice paper and similar products.......................................... 100 kg/net(2) — –– Other:

1905 90 30 ––– Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat .......................................................................................... 9,7 + EA(1)(2) — 1905 90 45 ––– Biscuits .................................................................................... (9 + EA) MAX (20,7 + AD F/M)(1)(2) — 1905 90 55 ––– Extruded or expanded products, savoury or salted.................................... (9 + EA) MAX (20,7 + AD F/M)(1)(2) — ––– Other:

1905 90 70 –––– Containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose....... (9 + EA) MAX (24,2 + AD S/Z)(1)(2) — 1905 90 80 –––– Other..................................................................................... (9 + EA) MAX (20,7 + AD F/M)(1)(2) —

(1) See Annex 1.

(2) WTO tariff quota.

162/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS Notes

1. This chapter does not cover:

(a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b) vegetable fats and oils (Chapter 15);

(c) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(d) bakers' wares and other products of heading 1905; or

(e) homogenised composite food preparations of heading 2104.

2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).

3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).

4. Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.

5. For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6. For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.

Subheading notes

1. For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading 2005.

2. For the purposes of subheading 2007 10, the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007.

3. For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression ‘Brix value’ means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 163/1105EN OJ L, 31.10.2025 Additional notes

1. For the purposes of heading 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid. In addition, mushrooms of subheading 2001 90 50 should not have a salt content exceeding 2,5 % by weight.

2. (a) The content of various sugars expressed as sucrose (sugar content) of products classified in this Chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014(1)) at a temperature of 20 °C and multiplied by one of the following factors:

— 0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99; — 0,95 in respect of products of the other headings.

However, the content of various sugars expressed as sucrose (sugar content) of the following products classified in this Chapter: — products manufactured on the basis of seaweed and other algae prepared or preserved by processes not provided for in Chapter 12;

— products manufactured on the basis of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content of heading 0714; — products manufactured on the basis of vine leaves;

corresponds to the figure resulting from a calculation carried out on the basis of measurements which have been obtained applying the high performance liquid chromatography method (the “HPLC method”), using the following formula:

S + (G + F) × 0,95;

where: “S” is the sucrose content determined by the HPLC method; “F” is the fructose content determined by the HPLC method; “G” is the glucose content determined by the HPLC method.

(b) The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Implementing Regulation (EU) No 974/2014(1)) at a temperature of 20 °C.

3. The products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99 are to be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:

— pineapples and grapes: 13 %, — other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.

4. For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 93 11 to 2008 93 29, 2008 97 12 to 2008 97 38 and 2008 99 11 to 2008 99 40, the following expressions have the meanings hereby assigned to them:

— ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,

164/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 — ‘% mas’: the symbol for alcoholic strength by mass.

5. The following is to be applied to the products as they are presented:

(a) the added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the

kind of juice concerned: — lemon or tomato juice: 3, — grape juice: 15, — other fruit or vegetable juices, including mixtures of juices: 13.

(b) the fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juice lose their original character of fruit juices of heading 2009.

Item (b) does not apply to concentrated natural fruit juices. Consequently, concentrated natural fruit juices are not excluded from heading 2009.

6. For the purposes of subheadings 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Implementing Regulation (EU) No 974/2014(1)) at a temperature of 20 °C is not less than 50,9 %.

7. For the purposes of subheadings 2001 90 92, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 97 03, 2008 97 05, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94, 2008 97 97, 2008 99 24, 2008 99 31, 2008 99 36, 2008 99 38, 2008 99 48, 2008 99 63, 2009 89 34, 2009 89 36, 2009 89 73, 2009 89 85, 2009 89 88, 2009 89 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws

(papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

8. For the purposes of subheadings 2001 90 92, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 12, 2008 19 92, 2008 97 03, 2008 97 05, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94 and 2008 97 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

9. Seaweeds and other algae prepared or preserved by processes not provided for in Chapter 12, such as cooking, roasting, seasoning or adding sugar, fall in Chapter 20 as preparations of other parts of plants. Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, are to be classified under heading 1212.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or

preserved by vinegar or acetic acid:

2001 10 00 – Cucumbers and gherkins .................................................................. 17,6 kg/net eda 2001 90 – Other:

2001 90 10 –– Mango chutney ............................................................................. Free — 2001 90 20 –– Fruit of the genus Capsicumother than sweet peppers or pimentos ................... 5 — 2001 90 30 –– Sweetcorn (Zea maysvar. saccharata) ...................................................... 5,1 + 9,4 €/ 100 kg/net(2) —

(2) The specific duty is charged, as an autonomous measure, on the net drained weight.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 165/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2001 90 40 –– Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by 8,3 + 3,8 €/ weight of starch............................................................................. 100 kg/net(1) — 2001 90 50 –– Mushrooms ................................................................................. 16 — 2001 90 65 –– Olives........................................................................................ 16 — 2001 90 70 –– Sweet peppers............................................................................... 16 — 2001 90 92 –– Tropical fruit and tropical nuts; palm hearts............................................. 10 — 2001 90 97 –– Other ........................................................................................ 16 — 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic

acid:

2002 10 – Tomatoes, whole or in pieces: –– Peeled:

2002 10 11 ––– In immediate packings of a net content exceeding 1 kg .............................. 14,4 — 2002 10 19 ––– In immediate packings of a net content not exceeding 1 kg.......................... 14,4 — 2002 10 90 –– Other ........................................................................................ 14,4 — 2002 90 – Other:

–– With a dry matter content of less than 12 % by weight:

2002 90 11 ––– In immediate packings of a net content exceeding 1 kg .............................. 14,4 — 2002 90 19 ––– In immediate packings of a net content not exceeding 1 kg.......................... 14,4 — 2002 90 20 –– With a dry matter content of not less than 12 % but not more than 20 % by weight ....................................................................................... 14,4 — –– With a dry matter content of more than 20 % but not more than 34 % by weight:

2002 90 41 ––– In immediate packings of a net content exceeding 1 kg .............................. 14,4 — 2002 90 49 ––– In immediate packings of a net content not exceeding 1 kg.......................... 14,4 — 2002 90 80 –– With a dry matter content of more than 34 % by weight............................... 14,4 — 2003 Mushrooms and truffles, prepared or preserved otherwise than by

vinegar or acetic acid:

2003 10 – Mushrooms of the genus Agaricus:

2003 10 20 –– Provisionally preserved, completely cooked ............................................. 18,4 + 191 €/ 100 kg/net eda(2) kg/net eda 2003 10 30 –– Other ........................................................................................ 18,4 + 222 €/ 100 kg/net eda(2) kg/net eda 2003 90 – Other:

2003 90 10 –– Truffles ...................................................................................... 14,4 — 2003 90 90 –– Other ........................................................................................ 18,4 —

(1) The specific duty is charged, as an autonomous measure, on the net drained weight.

(2) WTO tariff quota.

166/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:

2004 10 – Potatoes:

2004 10 10 –– Cooked, not otherwise prepared.......................................................... 14,4 — –– Other:

2004 10 91 ––– In the form of flour, meal or flakes..................................................... 7,6 + EA(1) — 2004 10 99 ––– Other ...................................................................................... 17,6 — 2004 90 – Other vegetables and mixtures of vegetables:

2004 90 10 –– Sweetcorn (Zea maysvar. saccharata) ...................................................... 5,1 + 9,4 €/ 100 kg/net(2) — 2004 90 30 –– Sauerkraut, capers and olives.............................................................. 16 — 2004 90 50 –– Peas (Pisum sativum) and immature beans of the species Phaseolusspp., in pod....... 19,2 — –– Other, including mixtures:

2004 90 91 ––– Onions, cooked, not otherwise prepared............................................... 14,4 — 2004 90 98 ––– Other ...................................................................................... 17,6 — 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:

2005 10 00 – Homogenised vegetables .................................................................. 17,6 — 2005 20 – Potatoes:

2005 20 10 –– In the form of flour, meal or flakes....................................................... 8,8 + EA(1) — –– Other:

2005 20 20 ––– Thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption ................................................... 14,1 — 2005 20 80 ––– Other ...................................................................................... 14,1 — 2005 40 00 – Peas (Pisum sativum)........................................................................ 19,2 — – Beans (Vignaspp., Phaseolusspp.):

2005 51 00 –– Beans, shelled.............................................................................. 17,6 — 2005 59 00 –– Other........................................................................................ 19,2 — 2005 60 00 – Asparagus .................................................................................... 17,6 — 2005 70 00 – Olives ......................................................................................... 12,8 kg/net eda 2005 80 00 – Sweetcorn (Zea maysvar. saccharata)................................................... 5,1 + 9,4 €/ 100 kg/net(2) — – Other vegetables and mixtures of vegetables:

2005 91 00 –– Bamboo shoots............................................................................ 17,6 —

(1) See Annex 1.

(2) The specific duty is charged, as an autonomous measure, on the net drained weight.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 167/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2005 99 –– Other:

2005 99 10 ––– Fruit of the genus Capsicum, other than sweet peppers or pimentos................. 6,4 — 2005 99 20 ––– Capers ..................................................................................... 16 — 2005 99 30 ––– Globe artichokes.......................................................................... 17,6 — 2005 99 50 ––– Mixtures of vegetables.................................................................... 17,6 — 2005 99 60 ––– Sauerkraut................................................................................. 16 — 2005 99 80 ––– Other ...................................................................................... 17,6 — 2006 00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised):

2006 00 10 – Ginger ......................................................................................... Free — – Other: –– With a sugar content exceeding 13 % by weight:

2006 00 31 ––– Cherries.................................................................................... 20 + 23,9 €/ 100 kg/net — 2006 00 35 ––– Tropical fruit and tropical nuts.......................................................... 12,5 + 15 €/ 100 kg/net — 2006 00 38 ––– Other ...................................................................................... 20 + 23,9 €/ 100 kg/net — –– Other:

2006 00 91 ––– Tropical fruit and tropical nuts.......................................................... 12,5 — 2006 00 99 ––– Other ...................................................................................... 20 — 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other

sweetening matter:

2007 10 – Homogenised preparations:

2007 10 10 –– With a sugar content exceeding 13 % by weight ........................................ 24 + 4,2 €/ 100 kg/net — –– Other:

2007 10 91 ––– Of tropical fruit........................................................................... 15 — 2007 10 99 ––– Other ...................................................................................... 24 — – Other:

2007 91 –– Citrus fruit:

2007 91 10 ––– With a sugar content exceeding 30 % by weight ...................................... 20 + 23 €/ 100 kg/net — 2007 91 30 ––– With a sugar content exceeding 13 % but not exceeding 30 % by weight........... 20 + 4,2 €/ 100 kg/net — 2007 91 90 ––– Other ...................................................................................... 21,6 — 168/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2007 99 –– Other:

––– With a sugar content exceeding 30 % by weight:

2007 99 10 –––– Plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing(1) ............................. 22,4 — 2007 99 20 –––– Chestnut purée and paste .............................................................. 24 + 19,7 €/ 100 kg/net — –––– Other:

2007 99 31 ––––– Of cherries............................................................................. 24 + 23 €/ 100 kg/net — 2007 99 33 ––––– Of strawberries........................................................................ 24 + 23 €/ 100 kg/net — 2007 99 35 ––––– Of raspberries......................................................................... 24 + 23 €/ 100 kg/net — 2007 99 39 ––––– Other................................................................................... 24 + 23 €/ 100 kg/net — 2007 99 50 ––– With a sugar content exceeding 13 % but not exceeding 30 % by weight........... 24 + 4,2 €/ 100 kg/net — ––– Other:

2007 99 93 –––– Of tropical fruit and tropical nuts..................................................... 15 — 2007 99 97 –––– Other..................................................................................... 24 — 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:

– Nuts, groundnuts and other seeds, whether or not mixed together:

2008 11 –– Groundnuts:

2008 11 10 ––– Peanut butter.............................................................................. 12,8 — ––– Other, in immediate packings of a net content:

2008 11 91 –––– Exceeding 1 kg.......................................................................... 11,2 — –––– Not exceeding 1 kg:

2008 11 96 ––––– Roasted ................................................................................ 12 — 2008 11 98 ––––– Other................................................................................... 12,8 — 2008 19 –– Other, including mixtures:

––– In immediate packings of a net content exceeding 1 kg:

2008 19 12 –––– Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts..... 7 — –––– Other:

2008 19 13 ––––– Roasted almonds and pistachios..................................................... 9 —

(1) 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)).

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 169/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2008 19 19 ––––– Other................................................................................... 11,2 — ––– In immediate packings of a net content not exceeding 1 kg:

2008 19 92 –––– Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts..... 8 — –––– Other: ––––– Roasted nuts:

2008 19 93 –––––– Almonds and pistachios............................................................ 10,2 — 2008 19 95 –––––– Other................................................................................. 12 — 2008 19 99 ––––– Other................................................................................... 12,8 — 2008 20 – Pineapples:

–– Containing added spirit: ––– In immediate packings of a net content exceeding 1 kg:

2008 20 11 –––– With a sugar content exceeding 17 % by weight..................................... 25,6 + 2,5 €/ 100 kg/net(1) — 2008 20 19 –––– Other..................................................................................... 25,6(1) — ––– In immediate packings of a net content not exceeding 1 kg:

2008 20 31 –––– With a sugar content exceeding 19 % by weight..................................... 25,6 + 2,5 €/ 100 kg/net(1) — 2008 20 39 –––– Other..................................................................................... 25,6(1) — –– Not containing added spirit:

––– Containing added sugar, in immediate packings of a net content exceeding 1 kg:

2008 20 51 –––– With a sugar content exceeding 17 % by weight..................................... 19,2 — 2008 20 59 –––– Other..................................................................................... 17,6 — ––– Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

2008 20 71 –––– With a sugar content exceeding 19 % by weight..................................... 20,8(1) — 2008 20 79 –––– Other..................................................................................... 19,2 — 2008 20 90 ––– Not containing added sugar ............................................................. 18,4 — 2008 30 – Citrus fruit:

–– Containing added spirit: ––– With a sugar content exceeding 9 % by weight:

2008 30 11 –––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas.............. 25,6(1) — 2008 30 19 –––– Other..................................................................................... 25,6 + 4,2 €/ 100 kg/net(1) — ––– Other:

2008 30 31 –––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas.............. 24(1) — 2008 30 39 –––– Other..................................................................................... 25,6(1) —

(1) WTO tariff quota.

170/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 –– Not containing added spirit: ––– Containing added sugar, in immediate packings of a net content exceeding 1 kg:

2008 30 51 –––– Grapefruit segments, including pomelos ............................................. 15,2 — 2008 30 55 –––– Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids................................................................... 18,4 — 2008 30 59 –––– Other..................................................................................... 17,6 — ––– Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

2008 30 71 –––– Grapefruit segments, including pomelos ............................................. 15,2 — 2008 30 75 –––– Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids................................................................... 17,6 — 2008 30 79 –––– Other..................................................................................... 20,8(1) — 2008 30 90 ––– Not containing added sugar ............................................................. 18,4 — 2008 40 – Pears:

–– Containing added spirit: ––– In immediate packings of a net content exceeding 1 kg: –––– With a sugar content exceeding 13 % by weight:

2008 40 11 ––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas............ 25,6(1) — 2008 40 19 ––––– Other................................................................................... 25,6 + 4,2 €/ 100 kg/net(1) — –––– Other:

2008 40 21 ––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas............ 24(1) — 2008 40 29 ––––– Other................................................................................... 25,6(1) — ––– In immediate packings of a net content not exceeding 1 kg:

2008 40 31 –––– With a sugar content exceeding 15 % by weight..................................... 25,6 + 4,2 €/ 100 kg/net(1) — 2008 40 39 –––– Other..................................................................................... 25,6(1) — –– Not containing added spirit:

––– Containing added sugar, in immediate packings of a net content exceeding 1 kg:

2008 40 51 –––– With a sugar content exceeding 13 % by weight..................................... 17,6 — 2008 40 59 –––– Other..................................................................................... 16 —

(1) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 171/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 ––– Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

2008 40 71 –––– With a sugar content exceeding 15 % by weight..................................... 19,2 — 2008 40 79 –––– Other..................................................................................... 17,6 — 2008 40 90 ––– Not containing added sugar ............................................................. 16,8 — 2008 50 – Apricots:

–– Containing added spirit: ––– In immediate packings of a net content exceeding 1 kg: –––– With a sugar content exceeding 13 % by weight:

2008 50 11 ––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas............ 25,6(1) — 2008 50 19 ––––– Other................................................................................... 25,6 + 4,2 €/ 100 kg/net(1) — –––– Other:

2008 50 31 ––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas............ 24(1) — 2008 50 39 ––––– Other................................................................................... 25,6(1) — ––– In immediate packings of a net content not exceeding 1 kg:

2008 50 51 –––– With a sugar content exceeding 15 % by weight..................................... 25,6 + 4,2 €/ 100 kg/net(1) — 2008 50 59 –––– Other..................................................................................... 25,6(1) — –– Not containing added spirit:

––– Containing added sugar, in immediate packings of a net content exceeding 1 kg:

2008 50 61 –––– With a sugar content exceeding 13 % by weight..................................... 19,2 — 2008 50 69 –––– Other..................................................................................... 17,6 — ––– Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

2008 50 71 –––– With a sugar content exceeding 15 % by weight..................................... 20,8(1) — 2008 50 79 –––– Other..................................................................................... 19,2 — ––– Not containing added sugar, in immediate packings of a net content:

2008 50 92 –––– Of 5 kg or more ........................................................................ 13,6 —

(1) WTO tariff quota.

172/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2008 50 98 –––– Of less than 5 kg........................................................................ 18,4(1) — 2008 60 – Cherries:

–– Containing added spirit: ––– With a sugar content exceeding 9 % by weight:

2008 60 11 –––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas.............. 25,6(2) — 2008 60 19 –––– Other..................................................................................... 25,6 + 4,2 €/ 100 kg/net(2) — ––– Other:

2008 60 31 –––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas.............. 24(2) — 2008 60 39 –––– Other..................................................................................... 25,6(2) — –– Not containing added spirit:

––– Containing added sugar, in immediate packings of a net content:

2008 60 50 –––– Exceeding 1 kg.......................................................................... 17,6 — 2008 60 60 –––– Not exceeding 1 kg ..................................................................... 20,8(2) — ––– Not containing added sugar, in immediate packings of a net content:

2008 60 70 –––– Of 4,5 kg or more ...................................................................... 18,4 — 2008 60 90 –––– Of less than 4,5 kg ..................................................................... 18,4 — 2008 70 – Peaches, including nectarines:

–– Containing added spirit: ––– In immediate packings of a net content exceeding 1 kg: –––– With a sugar content exceeding 13 % by weight:

2008 70 11 ––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas............ 25,6(2) — 2008 70 19 ––––– Other................................................................................... 25,6 + 4,2 €/ 100 kg/net(2) — –––– Other:

2008 70 31 ––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas............ 24(2) — 2008 70 39 ––––– Other................................................................................... 25,6(2) — ––– In immediate packings of a net content not exceeding 1 kg:

2008 70 51 –––– With a sugar content exceeding 15 % by weight..................................... 25,6 + 4,2 €/ 100 kg/net(2) — 2008 70 59 –––– Other..................................................................................... 25,6(2) — –– Not containing added spirit:

––– Containing added sugar, in immediate packings of a net content exceeding 1 kg:

2008 70 61 –––– With a sugar content exceeding 13 % by weight..................................... 19,2 — 2008 70 69 –––– Other..................................................................................... 17,6 —

(1) Of 4,5 kg or more but less than 5 kg: Autonomous duty: 17.

(2) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 173/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 ––– Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

2008 70 71 –––– With a sugar content exceeding 15 % by weight..................................... 19,2 — 2008 70 79 –––– Other..................................................................................... 17,6 — ––– Not containing added sugar, in immediate packings of a net content:

2008 70 92 –––– Of 5 kg or more ........................................................................ 15,2 — 2008 70 98 –––– Of less than 5 kg........................................................................ 18,4 — 2008 80 – Strawberries:

–– Containing added spirit: ––– With a sugar content exceeding 9 % by weight:

2008 80 11 –––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas.............. 25,6(1) — 2008 80 19 –––– Other..................................................................................... 25,6 + 4,2 €/ 100 kg/net(1) — ––– Other:

2008 80 31 –––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas.............. 24(1) — 2008 80 39 –––– Other..................................................................................... 25,6(1) — –– Not containing added spirit:

2008 80 50 ––– Containing added sugar, in immediate packings of a net content exceeding 1 kg ... 17,6 — 2008 80 70 ––– Containing added sugar, in immediate packings of a net content not exceeding 1 kg ........................................................................................ 20,8(1) — 2008 80 90 ––– Not containing added sugar ............................................................. 18,4 — – Other, including mixtures other than those of subheading 2008 19:

2008 91 00 –– Palm hearts................................................................................. 10 — 2008 93 –– Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea):

––– Containing added spirit: –––– With a sugar content exceeding 9 % by weight:

2008 93 11 ––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas............ 25,6 — 2008 93 19 ––––– Other................................................................................... 25,6 + 4,2 €/ 100 kg/net — –––– Other:

2008 93 21 ––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas............ 24 —

(1) WTO tariff quota.

174/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2008 93 29 ––––– Other................................................................................... 25,6 — ––– Not containing added spirit:

2008 93 91 –––– Containing added sugar, in immediate packings of a net content exceeding 1 kg ...................................................................................... 17,6 — 2008 93 93 –––– Containing added sugar, in immediate packings of a net content not exceeding 1 kg ...................................................................................... 20,8 — 2008 93 99 –––– Not containing added sugar ........................................................... 18,4 — 2008 97 –– Mixtures:

––– Of tropical nuts and tropical fruit, containing by weight 50 % or more of tropical

nuts:

2008 97 03 –––– In immediate packings of a net content exceeding 1 kg............................. 7 — 2008 97 05 –––– In immediate packings of a net content not exceeding 1 kg........................ 8 — ––– Other:

–––– Containing added spirit: ––––– With a sugar content exceeding 9 % by weight: –––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas:

2008 97 12 ––––––– Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit).................................................. 16 — 2008 97 14 ––––––– Other............................................................................... 25,6 — –––––– Other:

2008 97 16 ––––––– Of tropical fruit (including mixtures containing by weight 50 % or more of 16 + 2,6 €/ tropical nuts and tropical fruit).................................................. 100 kg/net — 2008 97 18 ––––––– Other............................................................................... 25,6 + 4,2 €/ 100 kg/net — ––––– Other:

–––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas:

2008 97 32 ––––––– Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit).................................................. 15 — 2008 97 34 ––––––– Other............................................................................... 24 — –––––– Other:

2008 97 36 ––––––– Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit).................................................. 16 — 2008 97 38 ––––––– Other............................................................................... 25,6 — –––– Not containing added spirit:

––––– Containing added sugar: –––––– In immediate packings of a net content exceeding 1 kg:

2008 97 51 ––––––– Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit).................................................. 11 —

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 175/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2008 97 59 ––––––– Other............................................................................... 17,6 — –––––– Other:

––––––– Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of

the fruit:

2008 97 72 –––––––– Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)............................................. 8,5 — 2008 97 74 –––––––– Other............................................................................. 13,6 — ––––––– Other:

2008 97 76 –––––––– Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)............................................. 12 — 2008 97 78 –––––––– Other............................................................................. 19,2 — ––––– Not containing added sugar, in immediate packings of a net content:

–––––– Of 5 kg or more:

2008 97 92 ––––––– Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit).................................................. 11,5 — 2008 97 93 ––––––– Other............................................................................... 18,4 — –––––– Of 4,5 kg or more but less than 5 kg:

2008 97 94 ––––––– Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit).................................................. 11,5 — 2008 97 96 ––––––– Other............................................................................... 18,4 — –––––– Of less than 4,5 kg:

2008 97 97 ––––––– Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit).................................................. 11,5 — 2008 97 98 ––––––– Other............................................................................... 18,4 — 2008 99 –– Other:

––– Containing added spirit: –––– Ginger:

2008 99 11 ––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas............ 10 — 2008 99 19 ––––– Other................................................................................... 16 — –––– Grapes:

2008 99 21 ––––– With a sugar content exceeding 13 % by weight................................... 25,6 + 3,8 €/ 100 kg/net — 2008 99 23 ––––– Other................................................................................... 25,6 — –––– Other:

––––– With a sugar content exceeding 9 % by weight: –––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas:

2008 99 24 ––––––– Tropical fruit ...................................................................... 16 — 2008 99 28 ––––––– Other............................................................................... 25,6 — 176/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 –––––– Other:

2008 99 31 ––––––– Tropical fruit ...................................................................... 16 + 2,6 €/ 100 kg/net — 2008 99 34 ––––––– Other............................................................................... 25,6 + 4,2 €/ 100 kg/net — ––––– Other:

–––––– Of an actual alcoholic strength by mass not exceeding 11,85 % mas:

2008 99 36 ––––––– Tropical fruit ...................................................................... 15 — 2008 99 37 ––––––– Other............................................................................... 24 — –––––– Other:

2008 99 38 ––––––– Tropical fruit ...................................................................... 16 — 2008 99 40 ––––––– Other............................................................................... 25,6 — ––– Not containing added spirit:

–––– Containing added sugar, in immediate packings of a net content exceeding 1 kg:

2008 99 41 ––––– Ginger.................................................................................. Free — 2008 99 43 ––––– Grapes ................................................................................. 19,2 — 2008 99 45 ––––– Plums and prunes..................................................................... 17,6 — 2008 99 48 ––––– Tropical fruit .......................................................................... 11 — 2008 99 49 ––––– Other................................................................................... 17,6 — –––– Containing added sugar, in immediate packings of a net content not exceeding 1 kg:

2008 99 51 ––––– Ginger.................................................................................. Free — 2008 99 63 ––––– Tropical fruit .......................................................................... 13 — 2008 99 67 ––––– Other................................................................................... 20,8 — –––– Not containing added sugar:

––––– Plums and prunes, in immediate packings of a net content:

2008 99 72 –––––– Of 5 kg or more..................................................................... 15,2 — 2008 99 78 –––––– Of less than 5 kg.................................................................... 18,4 — 2008 99 85 ––––– Maize (corn), other than sweetcorn (Zea maysvar. saccharata).................... 5,1 + 9,4 €/ 100 kg/net(1) — 2008 99 91 ––––– Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more 8,3 + 3,8 €/ by weight of starch ................................................................... 100 kg/net(1) — 2008 99 99 ––––– Other................................................................................... 18,4 —

(1) The specific duty is charged, as an autonomous measure, on the net drained weight.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 177/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2009 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether

or not containing added sugar or other sweetening matter: – Orange juice:

2009 11 –– Frozen: ––– Of a Brix value exceeding 67:

2009 11 11 –––– Of a value not exceeding € 30 per 100 kg net weight............................... 33,6 + 20,6 €/ 100 kg/net(1) — 2009 11 19 –––– Other..................................................................................... 33,6(1) — ––– Of a Brix value not exceeding 67:

2009 11 91 –––– Of a value not exceeding € 30 per 100 kg net weight and with an added sugar 15,2 + 20,6 €/ content exceeding 30 % by weight.................................................... 100 kg/net — 2009 11 99 –––– Other..................................................................................... 15,2(1) — 2009 12 00 –– Not frozen, of a Brix value not exceeding 20........................................ 12,2 — 2009 19 –– Other:

––– Of a Brix value exceeding 67:

2009 19 11 –––– Of a value not exceeding € 30 per 100 kg net weight............................... 33,6 + 20,6 €/ 100 kg/net(1) — 2009 19 19 –––– Other..................................................................................... 33,6(1) — ––– Of a Brix value exceeding 20 but not exceeding 67:

2009 19 91 –––– Of a value not exceeding € 30 per 100 kg net weight and with an added sugar 15,2 + 20,6 €/ content exceeding 30 % by weight.................................................... 100 kg/net — 2009 19 98 –––– Other..................................................................................... 12,2 — – Grapefruit juice; pomelo juice:

2009 21 00 –– Of a Brix value not exceeding 20 ...................................................... 12 — 2009 29 –– Other: ––– Of a Brix value exceeding 67:

2009 29 11 –––– Of a value not exceeding € 30 per 100 kg net weight............................... 33,6 + 20,6 €/ 100 kg/net(1) — 2009 29 19 –––– Other..................................................................................... 33,6(1) — ––– Of a Brix value exceeding 20 but not exceeding 67:

2009 29 91 –––– Of a value not exceeding € 30 per 100 kg net weight and with an added sugar 12 + 20,6 €/ content exceeding 30 % by weight.................................................... 100 kg/net — 2009 29 99 –––– Other..................................................................................... 12 — – Juice of any other single citrus fruit:

2009 31 –– Of a Brix value not exceeding 20: ––– Of a value exceeding € 30 per 100 kg net weight:

2009 31 11 –––– Containing added sugar ................................................................ 14,4 —

(1) WTO tariff quota.

178/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2009 31 19 –––– Not containing added sugar ........................................................... 15,2 — ––– Of a value not exceeding € 30 per 100 kg net weight:

–––– Lemon juice:

2009 31 51 ––––– Containing added sugar .............................................................. 14,4 — 2009 31 59 ––––– Not containing added sugar.......................................................... 15,2 — –––– Other citrus fruit juices:

2009 31 91 ––––– Containing added sugar .............................................................. 14,4 — 2009 31 99 ––––– Not containing added sugar.......................................................... 15,2 — 2009 39 –– Other:

––– Of a Brix value exceeding 67:

2009 39 11 –––– Of a value not exceeding € 30 per 100 kg net weight............................... 33,6 + 20,6 €/ 100 kg/net(1) — 2009 39 19 –––– Other..................................................................................... 33,6(1) — ––– Of a Brix value exceeding 20 but not exceeding 67:

–––– Of a value exceeding € 30 per 100 kg net weight:

2009 39 31 ––––– Containing added sugar .............................................................. 14,4 — 2009 39 39 ––––– Not containing added sugar.......................................................... 15,2 — –––– Of a value not exceeding € 30 per 100 kg net weight:

––––– Lemon juice:

2009 39 51 –––––– With an added sugar content exceeding 30 % by weight........................ 14,4 + 20,6 €/ 100 kg/net — 2009 39 55 –––––– With an added sugar content not exceeding 30 % by weight................... 14,4 — 2009 39 59 –––––– Not containing added sugar........................................................ 15,2 — ––––– Other citrus fruit juices:

2009 39 91 –––––– With an added sugar content exceeding 30 % by weight........................ 14,4 + 20,6 €/ 100 kg/net — 2009 39 95 –––––– With an added sugar content not exceeding 30 % by weight................... 14,4 — 2009 39 99 –––––– Not containing added sugar........................................................ 15,2 — – Pineapple juice:

2009 41 –– Of a Brix value not exceeding 20:

2009 41 92 ––– Containing added sugar.................................................................. 15,2 — 2009 41 99 ––– Not containing added sugar ............................................................. 16 — 2009 49 –– Other:

––– Of a Brix value exceeding 67:

2009 49 11 –––– Of a value not exceeding € 30 per 100 kg net weight............................... 33,6 + 20,6 €/ 100 kg/net(1) — 2009 49 19 –––– Other..................................................................................... 33,6(1) —

(1) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 179/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 ––– Of a Brix value exceeding 20 but not exceeding 67:

2009 49 30 –––– Of a value exceeding € 30 per 100 kg net weight, containing added sugar ....... 15,2 — –––– Other:

2009 49 91 ––––– With an added sugar content exceeding 30 % by weight.......................... 15,2 + 20,6 €/ 100 kg/net — 2009 49 93 ––––– With an added sugar content not exceeding 30 % by weight..................... 15,2 — 2009 49 99 ––––– Not containing added sugar.......................................................... 16 — 2009 50 – Tomato juice:

2009 50 10 –– Containing added sugar.................................................................... 16 — 2009 50 90 –– Other ........................................................................................ 16,8 — – Grape juice (including grape must):

2009 61 –– Of a Brix value not exceeding 30:

2009 61 10 ––– Of a value exceeding € 18 per 100 kg net weight ..................................... (1) —(2) 2009 61 90 ––– Of a value not exceeding € 18 per 100 kg net weight ................................ 22,4 + 27 €/hl(3) —(2) 2009 69 –– Other:

––– Of a Brix value exceeding 67:

2009 69 11 –––– Of a value not exceeding € 22 per 100 kg net weight............................... 40 + 121 €/ hl + 20,6 €/ 100 kg/net(3) —(2) 2009 69 19 –––– Other..................................................................................... (1) —(2) ––– Of a Brix value exceeding 30 but not exceeding 67:

–––– Of a value exceeding € 18 per 100 kg net weight:

2009 69 51 ––––– Concentrated.......................................................................... (1) —(2) 2009 69 59 ––––– Other................................................................................... (1) —(2) –––– Of a value not exceeding € 18 per 100 kg net weight:

––––– With an added sugar content exceeding 30 % by weight:

2009 69 71 –––––– Concentrated ........................................................................ 22,4 + 131 €/ hl + 20,6 €/ 100 kg/net —(2) 2009 69 79 –––––– Other................................................................................. 22,4 + 27 €/ hl + 20,6 €/ 100 kg/net —(2) 2009 69 90 ––––– Other................................................................................... 22,4 + 27 €/hl(3) —(2) – Apple juice:

2009 71 –– Of a Brix value not exceeding 20:

2009 71 20 ––– Containing added sugar.................................................................. 18 — 2009 71 99 ––– Not containing added sugar ............................................................. 18 —

(1) See Annex 2.

(2) Upon import into the European Union, the supplementary unit applied for duty purposes is l.

(3) WTO tariff quota.

180/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2009 79 –– Other: ––– Of a Brix value exceeding 67:

2009 79 11 –––– Of a value not exceeding € 22 per 100 kg net weight............................... 30 + 18,4 €/ 100 kg/net(1) — 2009 79 19 –––– Other..................................................................................... 30(1) — ––– Of a Brix value exceeding 20 but not exceeding 67:

2009 79 30 –––– Of a value exceeding € 18 per 100 kg net weight, containing added sugar ....... 18 — –––– Other:

2009 79 91 ––––– With an added sugar content exceeding 30 % by weight.......................... 18 + 19,3 €/ 100 kg/net — 2009 79 98 ––––– Other................................................................................... 18 — – Juice of any other single fruit, nut or vegetable:

2009 81 –– Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice: ––– Of a Brix value exceeding 67:

2009 81 11 –––– Of a value not exceeding € 30 per 100 kg net weight............................... 33,6 + 20,6 €/ 100 kg/net(1) — 2009 81 19 –––– Other..................................................................................... 33,6(1) — ––– Of a Brix value not exceeding 67:

2009 81 31 –––– Of a value exceeding € 30 per 100 kg net weight, containing added sugar ....... 16,8 — –––– Other:

2009 81 51 ––––– With an added sugar content exceeding 30 % by weight.......................... 16,8 + 20,6 €/ 100 kg/net — 2009 81 59 ––––– With an added sugar content not exceeding 30 % by weight..................... 16,8 — ––––– Not containing added sugar:

2009 81 95 –––––– Juice of fruit of the species Vaccinium macrocarpon ............................... 14 — 2009 81 99 –––––– Other................................................................................. 17,6 — 2009 89 –– Other:

––– Of a Brix value exceeding 67: –––– Pear juice:

2009 89 11 ––––– Of a value not exceeding € 22 per 100 kg net weight............................. 33,6 + 20,6 €/ 100 kg/net(1) — 2009 89 19 ––––– Other................................................................................... 33,6(1) — –––– Other:

––––– Of a value not exceeding € 30 per 100 kg net weight:

2009 89 34 –––––– Juices of tropical fruit............................................................... 21 + 12,9 €/ 100 kg/net(1) —

(1) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 181/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2009 89 35 –––––– Other................................................................................. 33,6 + 20,6 €/ 100 kg/net(1) — ––––– Other:

2009 89 36 –––––– Juices of tropical fruit............................................................... 21(1) — 2009 89 38 –––––– Other................................................................................. 33,6(1) — ––– Of a Brix value not exceeding 67:

–––– Pear juice:

2009 89 50 ––––– Of a value exceeding € 18 per 100 kg net weight, containing added sugar ..... 19,2 — ––––– Other:

2009 89 61 –––––– With an added sugar content exceeding 30 % by weight........................ 19,2 + 20,6 €/ 100 kg/net — 2009 89 63 –––––– With an added sugar content not exceeding 30 % by weight................... 19,2 — 2009 89 69 –––––– Not containing added sugar........................................................ 20 — –––– Other:

––––– Of a value exceeding € 30 per 100 kg net weight, containing added sugar:

2009 89 71 –––––– Cherry juice ......................................................................... 16,8 — 2009 89 73 –––––– Juices of tropical fruit............................................................... 10,5 — 2009 89 79 –––––– Other................................................................................. 16,8 — ––––– Other:

–––––– With an added sugar content exceeding 30 % by weight:

2009 89 85 ––––––– Juices of tropical fruit............................................................. 10,5 + 12,9 €/ 100 kg/net — 2009 89 86 ––––––– Other............................................................................... 16,8 + 20,6 €/ 100 kg/net — –––––– With an added sugar content not exceeding 30 % by weight:

2009 89 88 ––––––– Juices of tropical fruit............................................................. 10,5 — 2009 89 89 ––––––– Other............................................................................... 16,8 — –––––– Not containing added sugar:

2009 89 96 ––––––– Cherry juice........................................................................ 17,6 — 2009 89 97 ––––––– Juices of tropical fruit............................................................. 11 — 2009 89 99 ––––––– Other............................................................................... 17,6 — 2009 90 – Mixtures of juices:

–– Of a Brix value exceeding 67: ––– Mixtures of apple and pear juice:

2009 90 11 –––– Of a value not exceeding € 22 per 100 kg net weight............................... 33,6 + 20,6 €/ 100 kg/net(1) —

(1) WTO tariff quota.

182/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2009 90 19 –––– Other..................................................................................... 33,6(1) — ––– Other:

2009 90 21 –––– Of a value not exceeding € 30 per 100 kg net weight............................... 33,6 + 20,6 €/ 100 kg/net(1) — 2009 90 29 –––– Other..................................................................................... 33,6(1) — –– Of a Brix value not exceeding 67:

––– Mixtures of apple and pear juice:

2009 90 31 –––– Of a value not exceeding € 18 per 100 kg net weight and with an added sugar 20 + 20,6 €/ content exceeding 30 % by weight.................................................... 100 kg/net — 2009 90 39 –––– Other..................................................................................... 20 — ––– Other:

–––– Of a value exceeding € 30 per 100 kg net weight: ––––– Mixtures of citrus fruit juices and pineapple juice:

2009 90 41 –––––– Containing added sugar ............................................................ 15,2 — 2009 90 49 –––––– Other................................................................................. 16 — ––––– Other:

2009 90 51 –––––– Containing added sugar ............................................................ 16,8 — 2009 90 59 –––––– Other................................................................................. 17,6 — –––– Of a value not exceeding € 30 per 100 kg net weight:

––––– Mixtures of citrus fruit juices and pineapple juice:

2009 90 71 –––––– With an added sugar content exceeding 30 % by weight........................ 15,2 + 20,6 €/ 100 kg/net — 2009 90 73 –––––– With an added sugar content not exceeding 30 % by weight................... 15,2 — 2009 90 79 –––––– Not containing added sugar........................................................ 16 — ––––– Other:

–––––– With an added sugar content exceeding 30 % by weight:

2009 90 92 ––––––– Mixtures of juices of tropical fruit............................................... 10,5 + 12,9 €/ 100 kg/net — 2009 90 94 ––––––– Other............................................................................... 16,8 + 20,6 €/ 100 kg/net — –––––– With an added sugar content not exceeding 30 % by weight:

2009 90 95 ––––––– Mixtures of juices of tropical fruit............................................... 10,5 — 2009 90 96 ––––––– Other............................................................................... 16,8 — –––––– Not containing added sugar:

2009 90 97 ––––––– Mixtures of juices of tropical fruit............................................... 11 — 2009 90 98 ––––––– Other............................................................................... 17,6 —

(1) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 183/1105EN OJ L, 31.10.2025

CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS Notes

1. This chapter does not cover:

(a) mixed vegetables of heading 0712;

(b) roasted coffee substitutes containing coffee in any proportion (heading 0901);

(d) spices or other products of headings 0904 to 0910;

(e) food preparations, other than the products described in heading 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) products of heading 2404;

(g) yeast put up as a medicament or other products of heading 3003 or 3004; or

(h) prepared enzymes of heading 3507.

2. Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101.

3. For the purposes of heading 2104, the expression ‘homogenised composite food preparations’ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional notes

1. For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products.

2. For the purposes of subheading 2106 90 20, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol.

3. For the purposes of subheading 2106 90 30, the term ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

4. For products of subheadings 2106 90 30 and 2106 90 59, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Commission Implementing Regulation (EU) No 974/2014(1)).

5. Other food preparations presented in measured doses, such as capsules, tablets, pastilles and pills, and which are intended for use as food supplements are to be classified under heading 2106, unless elsewhere specified or included.

6. Preparations with a basis of coffee, tea or maté or extracts, essences or concentrates thereof, with a sugar content of 97 % or more by weight, calculated on the dry matter, are excluded from classification under heading 2101 and are, in principle, to be classified in Chapter 17. The character of such products is no longer deemed to be determined by the coffee, tea or maté or extracts, essences or concentrates thereof.

184/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

– Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

2101 11 00 –– Extracts, essences and concentrates................................................... 9 — 2101 12 –– Preparations with a basis of these extracts, essences or concentrates or with a

basis of coffee:

2101 12 92 ––– Preparations with a basis of these extracts, essences or concentrates of coffee ..... 11,5 — 2101 12 98 ––– Other ...................................................................................... 9 + EA(1) — 2101 20 – Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté:

2101 20 20 –– Extracts, essences or concentrates......................................................... 6 — –– Preparations:

2101 20 92 ––– With a basis of extracts, essences or concentrates of tea or maté .................... 6 — 2101 20 98 ––– Other ...................................................................................... 6,5 + EA(1) — 2101 30 – Roasted chicory and other roasted coffee substitutes, and extracts, essences

and concentrates thereof: –– Roasted chicory and other roasted coffee substitutes:

2101 30 11 ––– Roasted chicory........................................................................... 11,5 — 2101 30 19 ––– Other ...................................................................................... 5,1 + 12,7 €/ 100 kg/net — –– Extracts, essences and concentrates of roasted chicory and other roasted coffee

substitutes:

2101 30 91 ––– Of roasted chicory........................................................................ 14,1 — 2101 30 99 ––– Other ...................................................................................... 10,8 + 22,7 €/ 100 kg/net — 2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders:

2102 10 – Active yeasts:

2102 10 10 –– Culture yeast ................................................................................ 10,9 — –– Bakers' yeast:

2102 10 31 ––– Dried....................................................................................... 12 + 49,2 €/ 100 kg/net(2) — 2102 10 39 ––– Other ...................................................................................... 12 + 14,5 €/ 100 kg/net(2) —

(1) See Annex 1.

(2) The collection of the specific duty is suspended, on an autonomous basis, for an indefinite period.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 185/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2102 10 90 –– Other ........................................................................................ 14,7 — 2102 20 – Inactive yeasts; other single-cell micro-organisms, dead:

–– Inactive yeasts:

2102 20 11 ––– In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg ............................................................................ 8,3 — 2102 20 19 ––– Other ...................................................................................... 5,1 — 2102 20 90 –– Other ........................................................................................ Free — 2102 30 00 – Prepared baking powders ................................................................. 6,1 — 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

2103 10 00 – Soya sauce.................................................................................... 7,7 — 2103 20 00 – Tomato ketchup and other tomato sauces ............................................. 10,2 — 2103 30 – Mustard flour and meal and prepared mustard:

2103 30 10 –– Mustard flour and meal.................................................................... Free — 2103 30 90 –– Prepared mustard........................................................................... 9 — 2103 90 – Other:

2103 90 10 –– Mango chutney, liquid ..................................................................... Free — 2103 90 30 –– Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less........................ Free l alc. 100 % 2103 90 90 –– Other ........................................................................................ 7,7 — 2104 Soups and broths and preparations therefor; homogenised composite

food preparations:

2104 10 00 – Soups and broths and preparations therefor .......................................... 11,5 — 2104 20 00 – Homogenised composite food preparations........................................... 14,1 — 2105 00 Ice cream and other edible ice, whether or not containing cocoa:

2105 00 10 – Containing no milkfats or containing less than 3 % by weight of such fats............. (8,6 + 20,2 €/ 100 kg/net) MAX (19,4 + 9,4 €/ 100 kg/net) — – Containing by weight of milkfats:

2105 00 91 –– 3 % or more but less than 7 %............................................................. (8 + 38,5 €/ 100 kg/net) MAX (18,1 + 7 €/ 100 kg/net) — 2105 00 99 –– 7 % or more................................................................................. (7,9 + 54 €/ 100 kg/net) MAX (17,8 + 6,9 €/ 100 kg/net) — 186/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2106 Food preparations not elsewhere specified or included:

2106 10 – Protein concentrates and textured protein substances:

2106 10 20 –– Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch ... 12,8 — 2106 10 80 –– Other ........................................................................................ EA(1) — 2106 90 – Other:

2106 90 20 –– Compound alcoholic preparations, other than those based on odoriferous 17,3 MIN 1 €/% vol/ substances, of a kind used for the manufacture of beverages........................... hl l alc. 100 % –– Flavoured or coloured sugar syrups:

2106 90 30 ––– Isoglucose syrups......................................................................... 42,7 €/100 kg/net mas — ––– Other:

2106 90 51 –––– Lactose syrup............................................................................ 14 €/100 kg/net — 2106 90 55 –––– Glucose syrup and maltodextrine syrup.............................................. 20 €/100 kg/net — 2106 90 59 –––– Other..................................................................................... 0,4 €/100 kg/net(2) — –– Other:

2106 90 92 ––– Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch ... 12,8 — 2106 90 98 ––– Other ...................................................................................... 9 + EA(3)(1) —

(1) See Annex 1.

(2) Per 1 % of sucrose by weight, including other sugars expressed as sucrose (see additional note 4 (CN)).

(3) WTO tariff quota.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 187/1105EN OJ L, 31.10.2025

CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR Notes

1. This chapter does not cover:

(a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);

(b) sea water (heading 2501);

(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);

(e) medicaments of heading 3003 or 3004; or

(f) perfumery or toilet preparations (Chapter 33).

2. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.

3. For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

Subheading note

1. For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar.

Additional notes

1. Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.

2. For the purposes of headings 2204 and 2205 and subheading 2206 00 10:

(a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;

(b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;

(d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;

(e) ‘% vol’ is the symbol for alcoholic strength by volume.

3. For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.

188/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

4. For the purposes of subheadings 2204 21, 2204 22 and 2204 29:

A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.

The total dry extract must be determined with the densimeter at 20 °C;

B. (a) the presence in the products of subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:

1. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;

2. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;

3. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;

4. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.

Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 98, 2204 22 98 and 2204 29 98;

(b) the above rules do not apply to products of subheadings 2204 21 23 and 2204 22 33.

5. Subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 shall be taken to include:

(a) grape must with fermentation arrested by the addition of alcohol, that is to say, a product: — having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and — obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;

(b) wine fortified for distillation, that is to say, a product: — having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol, — obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and — having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;

(c) liqueur wine, that is to say, a product: — having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and — obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol, — by freezing, or

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 189/1105EN OJ L, 31.10.2025 — by the addition during or after fermentation: — of a product derived from the distillation of wine, or — of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Commission Delegated Regulation (EU) No 2019/934 (OJ L 149,

7.6.2019, p. 1) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or — of a mixture of these products.

However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Delegated Regulation (EU) No 2019/934 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

6. For the purposes of subheadings 2204 10, 2204 21, 2204 22 and 2204 29:

(a) ‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 93 to 108 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347,

20.12.2013, p. 671) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;

(b) ‘varietal wines’ are wines which comply with the provisions of Article 120 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;

(c) ‘wines produced in the European Union’ are wines which comply with the provisions of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and Article 45 of Commission Delegated Regulation (EU) No 2019/33 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council.

7. For the purposes of subheadings 2204 30 92 and 2204 30 96, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %.

8. Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.

9. For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.

10. For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’: — fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings, — fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 °C.

11. For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.

12. Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:

(a) automotive petrol (conforming to EN 228);

(b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE);

190/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025

(d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);

(e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);

(f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).

The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.

13. For the purposes of subheadings 2202 99 11 and 2202 99 15, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009(1), by the factor of 6,25.

Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured;

ice and snow:

2201 10 – Mineral waters and aerated waters: –– Natural mineral waters:

2201 10 11 ––– Not carbonated ........................................................................... Free l 2201 10 19 ––– Other ...................................................................................... Free l 2201 10 90 –– Other ........................................................................................ Free l 2201 90 00 – Other.......................................................................................... Free — 2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009:

2202 10 00 – Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured .............................................. 9,6 l – Other:

2202 91 00 –– Non-alcoholic beer ....................................................................... 9,6 l 2202 99 –– Other: ––– Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404:

2202 99 11 –––– Soya-based beverages with a protein content of 2,8 % or more by weight........ 9,6 l 2202 99 15 –––– Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12 ........................................................................................ 9,6 l 2202 99 19 –––– Other..................................................................................... 9,6 l ––– Other, containing by weight of fat obtained from the products of headings 0401 to 0404:

2202 99 91 –––– Less than 0,2 % ......................................................................... 6,4 + 13,7 €/ 100 kg/net l

(1) Commission Regulation (EC) No 152/2009 of 27 January 2009 laying down the methods of sampling and analysis for the official control of feed (OJ L 54, 26.2.2009, p. 1, ELI: http://data.europa.eu/eli/reg/2009/152/oj).

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 191/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2202 99 95 –––– 0,2 % or more but less than 2 % ...................................................... 5,5 + 12,1 €/ 100 kg/net l 2202 99 99 –––– 2 % or more............................................................................. 5,4 + 21,2 €/ 100 kg/net l 2203 00 Beer made from malt:

– In containers holding 10 litres or less:

2203 00 01 –– In bottles .................................................................................... Free l 2203 00 09 –– Other ........................................................................................ Free l 2203 00 10 – In containers holding more than 10 litres ................................................. Free l 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009:

2204 10 – Sparkling wine: –– With a protected designation of origin (PDO):

2204 10 11 ––– Champagne ............................................................................... 32 €/hl l 2204 10 13 ––– Cava........................................................................................ 32 €/hl l 2204 10 15 ––– Prosecco ................................................................................... 32 €/hl l 2204 10 91 ––– Asti spumante............................................................................. 32 €/hl l 2204 10 93 ––– Other ...................................................................................... 32 €/hl l 2204 10 94 –– With a protected geographical indication (PGI).......................................... 32 €/hl l 2204 10 96 –– Other varietal wines........................................................................ 32 €/hl l 2204 10 98 –– Other ........................................................................................ 32 €/hl l – Other wine; grape must with fermentation prevented or arrested by the

addition of alcohol:

2204 21 –– In containers holding 2 litres or less: ––– Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C:

2204 21 06 –––– With a protected designation of origin (PDO) ....................................... 32 €/hl l 2204 21 07 –––– With a protected geographical indication (PGI)...................................... 32 €/hl l 2204 21 08 –––– Other varietal wines.................................................................... 32 €/hl l 2204 21 09 –––– Other..................................................................................... 32 €/hl l ––– Other:

–––– Produced in the European Union: ––––– Of an actual alcoholic strength by volume not exceeding 15 % vol: –––––– Wine with a protected designation of origin (PDO): ––––––– White:

2204 21 11 –––––––– Alsace ............................................................................ (1) l

(1) Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,4 €/hl.

192/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2204 21 12 –––––––– Bordeaux......................................................................... (1) l 2204 21 13 –––––––– Bourgogne (Burgundy).......................................................... (1) l 2204 21 17 –––––––– Val de Loire (Loire Valley) ...................................................... (1) l 2204 21 18 –––––––– Mosel............................................................................. (1) l 2204 21 19 –––––––– Pfalz .............................................................................. (1) l 2204 21 22 –––––––– Rheinhessen ..................................................................... (1) l 2204 21 23 –––––––– Tokaj ............................................................................. (2) l 2204 21 24 –––––––– Lazio (Latium) ................................................................... (1) l 2204 21 26 –––––––– Toscana (Tuscany)............................................................... (1) l 2204 21 27 –––––––– Trentino, Alto Adige and Friuli ................................................ (1) l 2204 21 28 –––––––– Veneto............................................................................ (1) l 2204 21 31 –––––––– Sicilia............................................................................. (1) l 2204 21 32 –––––––– Vinho Verde ..................................................................... (1) l 2204 21 34 –––––––– Penedés........................................................................... (1) l 2204 21 36 –––––––– Rioja.............................................................................. (1) l 2204 21 37 –––––––– Valencia .......................................................................... (1) l 2204 21 38 –––––––– Other............................................................................. (1) l ––––––– Other:

2204 21 42 –––––––– Bordeaux......................................................................... (1) l 2204 21 43 –––––––– Bourgogne (Burgundy).......................................................... (1) l 2204 21 44 –––––––– Beaujolais ........................................................................ (1) l 2204 21 46 –––––––– Vallée du Rhône ................................................................. (1) l 2204 21 47 –––––––– Languedoc-Roussillon .......................................................... (1) l 2204 21 48 –––––––– Val de Loire (Loire Valley) ...................................................... (1) l 2204 21 61 –––––––– Sicilia............................................................................. (1) l 2204 21 62 –––––––– Piemonte (Piedmont)............................................................ (1) l 2204 21 66 –––––––– Toscana (Tuscany)............................................................... (1) l 2204 21 67 –––––––– Trentino and Alto Adige........................................................ (1) l 2204 21 68 –––––––– Veneto............................................................................ (1) l 2204 21 69 –––––––– Dão, Bairrada and Douro....................................................... (1) l 2204 21 71 –––––––– Navarra........................................................................... (1) l 2204 21 74 –––––––– Penedés........................................................................... (1) l 2204 21 76 –––––––– Rioja.............................................................................. (1) l

(1) Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,4 €/hl.

(2) Of an actual alcoholic strength by volume not exceeding 13 % vol: 14,8 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,8 €/hl.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 193/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2204 21 77 –––––––– Valdepeñas....................................................................... (1) l 2204 21 78 –––––––– Other............................................................................. (1) l –––––– Wine with a protected geographical indication (PGI):

2204 21 79 ––––––– White............................................................................... (1) l 2204 21 80 ––––––– Other............................................................................... (1) l –––––– Other varietal wines:

2204 21 81 ––––––– White............................................................................... (1) l 2204 21 82 ––––––– Other............................................................................... (1) l –––––– Other:

2204 21 83 ––––––– White............................................................................... (1) l 2204 21 84 ––––––– Other............................................................................... (1) l ––––– Of an actual alcoholic strength by volume exceeding 15 % vol:

–––––– Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

2204 21 85 ––––––– Madeira and Setubal muscatel ................................................... (2) l 2204 21 86 ––––––– Sherry.............................................................................. (2) l 2204 21 87 ––––––– Marsala............................................................................. (3) l 2204 21 88 ––––––– Samos and Muscat de Lemnos................................................... (3) l 2204 21 89 ––––––– Port................................................................................. (2) l 2204 21 90 ––––––– Other............................................................................... (3) l 2204 21 91 –––––– Other................................................................................. (3) l –––– Other:

––––– Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

2204 21 93 –––––– White................................................................................. (4) l 2204 21 94 –––––– Other................................................................................. (4) l ––––– Other varietal wines:

2204 21 95 –––––– White................................................................................. (4) l 2204 21 96 –––––– Other................................................................................. (4) l

(1) Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,4 €/hl.

(2) Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 14,8 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 15,8 €/hl.

Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.

(3) Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 18,6 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.

Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.

(4) Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,4 €/hl.

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 18,6 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.

Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.

194/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 ––––– Other:

2204 21 97 –––––– White................................................................................. (1) l 2204 21 98 –––––– Other................................................................................. (1) l 2204 22 –– In containers holding more than 2 litres but not more than 10 litres:

2204 22 10 ––– Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C................................... 32 €/hl l ––– Other:

–––– Produced in the European Union: ––––– Of an actual alcoholic strength by volume not exceeding 15 % vol: –––––– Wine with a protected designation of origin (PDO):

2204 22 22 ––––––– Bordeaux........................................................................... (2) l 2204 22 23 ––––––– Bourgogne (Burgundy) ........................................................... (2) l 2204 22 24 ––––––– Beaujolais .......................................................................... (2) l 2204 22 26 ––––––– Vallée du Rhône................................................................... (2) l 2204 22 27 ––––––– Languedoc-Roussillon ............................................................ (2) l 2204 22 28 ––––––– Val de Loire (Loire Valley) ........................................................ (2) l 2204 22 32 ––––––– Piemonte (Piedmont) ............................................................. (2) l 2204 22 33 ––––––– Tokaj ............................................................................... (2) l ––––––– Other:

2204 22 38 –––––––– White............................................................................. (2) l 2204 22 78 –––––––– Other............................................................................. (2) l –––––– Wine with a protected geographical indication (PGI):

2204 22 79 ––––––– White............................................................................... (2) l 2204 22 80 ––––––– Other............................................................................... (2) l –––––– Other varietal wines:

2204 22 81 ––––––– White............................................................................... (2) l 2204 22 82 ––––––– Other............................................................................... (2) l –––––– Other:

2204 22 83 ––––––– White............................................................................... (2) l

(1) Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,4 €/hl.

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 18,6 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.

Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.

(2) Of an actual alcoholic strength by volume not exceeding 13 % vol: 9,9 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 12,1 €/hl.

ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj 195/1105EN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2204 22 84 ––––––– Other............................................................................... (1) l ––––– Of an actual alcoholic strength by volume exceeding 15 % vol:

–––––– Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

2204 22 85 ––––––– Madeira and Setubal muscatel ................................................... (2) l 2204 22 86 ––––––– Sherry.............................................................................. (2) l 2204 22 88 ––––––– Samos and Muscat de Lemnos................................................... (3) l 2204 22 90 ––––––– Other............................................................................... (3) l 2204 22 91 –––––– Other................................................................................. (3) l –––– Other:

––––– Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

2204 22 93 –––––– White................................................................................. (4) l 2204 22 94 –––––– Other................................................................................. (4) l ––––– Other varietal wines:

2204 22 95 –––––– White................................................................................. (4) l 2204 22 96 –––––– Other................................................................................. (4) l ––––– Other:

2204 22 97 –––––– White................................................................................. (4) l 2204 22 98 –––––– Other................................................................................. (4) l 2204 29 –– Other:

2204 29 10 ––– Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C................................... 32 €/hl l ––– Other:

–––– Produced in the European Union: ––––– Of an actual alcoholic strength by volume not exceeding 15 % vol: –––––– Wine with a protected designation of origin (PDO):

2204 29 22 ––––––– Bordeaux........................................................................... (1) l

(1) Of an actual alcoholic strength by volume not exceeding 13 % vol: 9,9 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 12,1 €/hl.

(2) Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 12,1 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 13,1 €/hl.

Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.

(3) Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 15,4 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.

Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.

(4) Of an actual alcoholic strength by volume not exceeding 13 % vol: 9,9 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 12,1 €/hl.

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 15,4 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.

Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.

196/1105 ELI: http://data.europa.eu/eli/reg_impl/2025/1926/ojEN OJ L, 31.10.2025 Conventional rate Supplementary CN code Description of duty (%) unit 1 2 3 4 2204 29 23 ––––––– Bourgogne (Burgundy) ........................................................... (1) l 2204 29 24 ––––––– Beaujolais .......................................................................... (1) l 2204 29 26 ––––––– Vallée du Rhône................................................................... (1) l 2204 29 27 ––––––– Languedoc-Roussillon ............................................................ (1) l 2204 29 28 ––––––– Val de Loire (Loire Valley) ........................................................ (1) l 2204 29 32 ––––––– Piemonte (Piedmont) ............................................................. (1) l ––––––– Other:

2204 29 38 –––––––– White............................................................................. (1) l 2204 29 78 –––––––– Other............................................................................. (1) l –––––– Wine with a protected geographical indication (PGI):

2204 29 79 ––––––– White............................................................................... (1) l 2204 29 80 ––––––– Other............................................................................... (1) l –––––– Other varietal wines:

2204 29 81 ––––––– White............................................................................... (1) l 2204 29 82 ––––––– Other............................................................................... (1) l –––––– Other:

2204 29 83 ––––––– White............................................................................... (1) l 2204 29 84 ––––––– Other............................................................................... (1) l ––––– Of an actual alcoholic strength by volume exceeding 15 % vol:

–––––– Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

2204 29 85 ––––––– Madeira and Setubal muscatel ................................................... (2) l 2204 29 86 ––––––– Sherry.............................................................................. (2) l 2204 29 88 ––––––– Samos and Muscat de Lemnos................................................... (3) l 2204 29 90 ––––––– Other............................................................................... (2) l 2204 29 91 –––––– Other................................................................................. (3) l –––– Other:

––––– Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI):

2204 29 93 –––––– White................................................................................. (4) l