Công văn 09/QLCL-CL1 năm 2015 về mã HS một số mặt hàng thủy sản xuất khẩu vào EU do Cục Quản lý Chất lượng Nông lâm sản và Thủy sản ban hành

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ANNEX I: COMBINED NOMENCLATURE

Regulation (EU) No 1001/2013 of 4 October 2013 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

PART ONE - PRELIMINARY PROVISIONS

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Section I - General rules

A. General rules for the interpretation of the Combined Nomenclature

Principles 3 (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.

PART TWO - SCHEDULE OF CUSTOMS DUTIES

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● Section I: Live animals; animal products

- Chapter 3: Fish and crustaceans, molluscs and other aquatic invertebrates

CN code: 0307

Description: 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; flours, meals and pellets of molluscs, fit for human consumption:

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● Section IV: Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

- Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates: Note N°2: Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, 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.

CN code: 1605

Description: Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:

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1.

‘Fresh fishery products’ means unprocessed fishery products, whether whole or prepared, including products packaged under vacuum or in a modified atmosphere, that have not undergone any treatment to ensure preservation other than chilling.

Regulation (EC) No 853/2004 of the European Parliament and of The Council of 29 April 2004 laying down specific hygiene rules for food of animal origin

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‘Prepared fishery products’ means unprocessed fishery products that have undergone an operation affecting their anatomical wholeness, such as gutting, heading, slicing, filleting, and chopping

3.

‘Processed fishery products’ means processed products resulting from the processing of fishery products or from the further processing of such processed products.

4.

‘unprocessed products’ means foodstuffs that have not undergone processing, and includes products that have been divided, parted, severed, sliced, boned, minced, skinned, ground, cut, cleaned, trimmed, husked, milled, chilled, frozen, deep-frozen or thawed.

Regulation (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs

5.

‘processed products’ means foodstuffs resulting from the processing of unprocessed products. These products may contain ingredients that are necessary for their manufacture or to give them specific characteristics