0305 61 00 — Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process: fish, salted but not dried or smoked and fish in brine, other than edible fish offal: herrings (Clupea harengus, Clupea pallasii)

0305 Fish dried, salted or brine; smoked fish, not subjected to or subjected to heat treatment before or during smoking; fishmeal of fine and coarse grinding and fish pellets suitable for consumption (+): 0305 10 – fishmeal of fine and coarse grinding and fish pellets suitable for consumption 0305 20 – liver, caviar and milk of fish, dried, smoked, salted or brine – fish fillet, dried, salted, but not smoked:

35 0305 31 – – Of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0305 32 – – Of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0305 39 – – Other – Smoked fish, including fillets, other than edible fish offal: 0305 41 – – 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) 0305 42 – – Herrings (Clupea harengus, Clupea pallasii) 0305 43 – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0305 44 – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0305 49 – – Other – Dried fish, other than edible fish offal, whether or not salted but not smoked: 0305 51 – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0305 52 – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 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 54 – – Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), tropical mackerels (Rastrelliger spp.), Spanish mackerels (Scomberomorus spp.), horse mackerel (Trachurus spp.), jacks (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), kawakawa (Euthynnus affinis), bonitos (Sarda spp.), fish of the family Istiophoridae (marlins, sailfishes, spearfish) 0305 59 – – Other – Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: 0305 61 – – Herrings (Clupea harengus, Clupea pallasii) 0305 62 – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

36 0305 63 – – Anchovies (Engraulis spp.) 0305 64 – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0305 69 – – Other – Fins, heads, tails, swim bladders and other edible fish offal: 0305 71 – – Shark fins 0305 72 – – Fish heads, tails, swim bladders 0305 79 – – Other

This heading covers fish (whole, headless, in pieces, filleted or minced) and edible fish offal, which may be: (1) dried; (2) salted or in brine; or (3) smoked. The salt used in the preparation of salted fish or of fish in brine may contain sodium nitrite or sodium nitrate. A small quantity of sugar may be used in the preparation of salted fish; this does not affect the classification of the fish in this heading. The heading also covers fish which has been treated by two or more of the above processes, and fish flours and meals (whether or not defatted (e.g., defatted by solvent extraction) or heat-treated) and fish pellets, fit for human consumption. Smoked fish is sometimes subjected to heat treatment during or before smoking (hot smoking), as a result of which the fish becomes partially or completely cooked. This does not exclude the resulting product from this heading, provided it has not undergone any other treatment depriving it of the essential character of smoked fish. The main kinds of fish prepared in the ways specified in this heading are: sardines, anchovies, pilchards, sprats, tunas, mackerel, salmon, herring, cod, sardinella, haddock and halibut. Edible fish offal separated from the body of the fish (e.g., skins, tails, swim bladders, heads and half-heads (whether or not with brains, gills, tongues, eyes, jaws or lips), stomachs, fins, tongues), and also livers, roes and milt, dried, salted, in brine or smoked, are also classified in this heading. The heading excludes: (a) inedible fish offal (e.g., of a kind used for industrial purposes) and fish waste (heading 0511); (b) fish which has been cooked (subject to the above provisions concerning smoked fish), and fish prepared in any other way, e.g., preserved in oil or vinegar, or in marinade, sturgeon caviar and substitutes for it (heading 1604); (c) fish soups (heading 2104);

37 (d) fine and coarse flour and fish pellets unfit for human consumption (heading 2301).

Explanation of the subheading. Subheading 0305 71 The provisions of the Explanatory Note to subheading 030 2 92 shall apply, mutatis mutandis, to the goods of this subheading. This subheading includes, inter alia, shark fins with skin, simply dried, and parts of shark fins that have been submerged in hot water, skinned or cut before drying.

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

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).