EU Combined Nomenclature · CN code · HS 1603.00
1603 00 10: In immediate packings of a net content of 1 kg or less
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 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
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 6
- Import controlVeterinary control
- Applies to goods from
- all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
- Legal act
- Regulation 0632/21
- Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y172 Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.
- Y173 Goods with third country origin coming from Greenland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- Import controlRestriction on entry into free circulation
- Applies to goods from
- North Korea
- Legal act
- Regulation 1548/17
- Documents
- Y964 Goods other than those described in Annex XIa (Seafood) of Reg. (EU) 2017/1509
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- Regulation 0966/23
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 1603 00 10 10 | Bottled essence of chicken series |
| 1603 00 10 80 | containing fishery products |
| 1603 00 10 89 | Other |
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.7951 | Singapore | Free · 0 EUR / 100 kg | 1 January 2026 – 31 December 2026 | 500,000 kg | 500,000 kg | Open |
Balances from the Commission’s weekly quota report of 23 October 2026.
Export measures 1
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 10% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 5.5% reduced rate -
Germany 7% reduced rate -
Greece 13% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 10% reduced rate -
Latvia 12% reduced rate -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 18% -
Netherlands 9% reduced rate -
Poland 5% reduced rate -
Portugal 23% -
Romania 11% reduced rate -
Slovakia 19% reduced rate -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 6% reduced rate
TEDB · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 12.8% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–Norway agreement | Norway | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Türkiye agreement | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 6 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 4.4% |
EU: imports by month · HS 1603.00
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Brazil | €8.4m | 62.3% | +14.5% |
 Norway | €3.4m | 25.3% | +10.4% |
 United Kingdom | €511k | 3.8% | -3.7% |
 China | €272k | 2% | -8.2% |
 Türkiye | €224k | 1.7% | +184.6% |
 United Arab Emirates | €136k | 1% | — |
 Philippines | €96k | 0.7% | -12.5% |
 United States | €77k | 0.6% | -82.1% |
Same subheading in other tariffs
1603.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
UK Free – 12% Third-country duty 5 tariff lines · average 7.2% Türkiye 54% Third-country duty 2 tariff lines USA Free – 8.5% General (MFN) 2 tariff lines · average 4.3% 
Canada Free – 3% General (MFN) 2 tariff lines · average 1.5% 
Mexico Free – 20% General (MFN) 2 tariff lines · average 10% Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 4 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 6 tariff lines · average 0.8% 
Japan 9.6% – 12% General (MFN) 2 tariff lines · average 10.8% 
Taiwan 17% General (MFN) 1 tariff line 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 4 tariff lines · 2× specific or compound duty 
North Macedonia 15% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line EU lines: 1603.00
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N327097 U.S. CBP
The Tariff Classification of Pure Caviar Oil from the Netherlands
- N326884 U.S. CBP
The Tariff Classification of Krill Oil from China
- N316256 U.S. CBP
The tariff classification and country of origin of Encapsulated Compound Green Lipped Mussel Oil. Correction to Ruling Number N315640
- N315640 U.S. CBP
The tariff classification and country of origin of Encapsulated Compound Green Lipped Mussel Oil.
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
General
For the classification of composite food preparations (including so-called ‘prepared meals’) consisting of, for example, sausage, meat, meat offal, fish or crustaceans, molluscs or other aquatic invertebrates or any combination thereof, together with vegetables, spaghetti, sauce, etc., see note 2 to this chapter and the HS General Explanatory Note to this chapter, penultimate paragraph.
The second sentence of the first paragraph of note 2 (classification in the heading corresponding to the component which predominates by weight) also applies to the determination of the subheadings. The foregoing does not apply, however, to preparations containing liver, of headings 1601 00 and 1602 (see paragraph 2 of the note).
Additional note 2
As a general rule, the cut from which a part is obtained is identifiable only where the part measures approximately 100 × 80 × 2 mm or more.
The expression ‘parts thereof’ applies solely to parts when the cut from which they were obtained (for example, hams) can be determined by positive means, rather than by a process of elimination.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | In immediate packings of a net content of 1 kg or less | 12.8% | — |
| 2025 | unchanged | 12.8% | — |
| 2024 | unchanged | 12.8% | — |
| 2023 | unchanged | 12.8% | — |
| 2022 | unchanged | 12.8% | — |
| 2021 | unchanged | 12.8% | — |
| 2020 | unchanged | 12.8% | — |
| 2019 | In immediate packings of a net content of 1 kg or less | 12.8% | — |
In the EU Combined Nomenclature, 1603 00 10 is one of 2 lines under subheading 1603.00, extracts and juices of meat, fish or crustaceans, molluscs or other aquatic….
The third-country duty is 12.8%, and quantities are declared in —.
Goods from 146 countries can enter the EU at a preferential rate instead of the standard 12.8%; 136 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported goods of subheading 1603.00 worth €13.5m (up 10% on the year before), at an average of €8.66 per kg; Brazil supplied 62%, followed by Norway.
For the same subheading, the UK duty is 0%–12%, the Türkiye duty is 54%, the US duty is 0%–8.5%, the Canada duty is 0%–3%, the Mexico duty is 0%–20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 9.6%–12%, the Taiwan duty is 17%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 1603.00 worth US$84m in 2024; the largest supplier from outside the EU was Brazil.
Questions and answers
What is the EU import duty for CN code 1603 00 10?
The third-country duty in the EU Combined Nomenclature is 12.8%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 1603 00 10?
146 countries have a preferential rate on this line, 136 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 1603.00 as a whole, the largest supplier from outside the EU in 2024 was Brazil (US$10m), followed by Norway.