Guidance

Saltwater fish (Tariff notice 24)

Check the tariff classification for saltwater fish.

• From: HM Revenue & Customs
• Published: 31 October 2022

New regulation

A new regulation was published on 6 April 2022:

Explanatory Notes to the Combined Nomenclature of the European Union

(2022/C 151/07)

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

0302 33 10
0302 33 90
0302 49 90
0302 43 90
0302 89 90
0305 63 00

Reason

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 ( 1 ), the Explanatory Notes to the Combined Nomenclature of the European Union ( 2 ) are hereby amended as follows:

On page 31,

in the Explanatory note to subheadings ‘0302 33 10 and 0302 33 90 Skipjack or stripe-bellied bonito’ the last paragraph is replaced by the following text:

0302 33 10 and 0302 33 90

These subheadings do not cover the Atlantic or belted bonitos (Sarda sarda), which have oblique bands on their backs. These fish, if fresh or chilled, are classified in subheading 0302 49 90.

On page 32,

after the Explanatory note to CN subheading ‘ 0302 43 90 Brisling or sprats (Sprattus sprattus) ’ the following text is inserted:

0302 49 90 Other

This subheading also includes:

1. the Atlantic or belted bonitos (Sarda sarda), which have oblique bands on their backs, as well as all other Sarda species
2. capelin (Mallotus villosus)

On page 33,

in the Explanatory note to subheading ‘0302 89 90 Other’ the text is replaced by the following text:

0302 89 90

Other

The saltwater fish falling in this subheading include:

1. whiting-pout (Trisopterus luscus and Trisopterus esmarki)
2. comber (Serranus spp.) and grouper (Epinephelus spp.)
3. striped mullet (Mullus barbatus) and red mullet or surmullet (Mullus surmuletus)
4. gurnard or gurnet (Trigla, Eutrigla, Aspitrigla, Lepidotrigla and Trigloporus spp.)
5. scorpion fish (Scorpaena spp.)
6. sea lamprey (Petromyzon marinus)
7. garfish or needle-fish (Belone belone) and weevers (Trachinus spp.)
8. smelt (Osmerus spp.)
9. fish of the species Kathetostoma giganteum

On page 34,

in the Explanatory note to subheading ‘0305 63 00 Anchovies (Engraulis spp.)’ the text is replaced by the following text:

0305 63 00

Anchovies (Engraulis spp.)

The anchovies in brine belonging to this subheading have undergone no further preparation. They are put up in small barrels or jars or often in hermetically sealed cans without having undergone any heat treatment after closure of the can.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Published 31 October 2022