{
  "summary": "The European Union tariff splits HS 1603.00 (extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates) into 5 national lines: 1603 00 10 10 (bottled essence of chicken series), 1603 00 10 80 (containing fishery products), 1603 00 10 89 (other), 1603 00 80 10 (containing fishery products) and 1 other. The general (MFN) duty differs by line: 12.8% on 1603 00 10 10, 12.8% on 1603 00 10 80, 12.8% on 1603 00 10 89, 0% on 1603 00 80 10 and 0% on 1603 00 80 90.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "1603.00",
      "source": null,
      "url": "https://border.bot/hs-codes/160300"
    },
    {
      "label": "National lines",
      "value": "5",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "16: Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 1603.00?",
      "answer": "The European Union tariff splits HS 1603.00 (extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates) into 5 national lines: 1603 00 10 10 (bottled essence of chicken series), 1603 00 10 80 (containing fishery products), 1603 00 10 89 (other), 1603 00 80 10 (containing fishery products) and 1 other."
    },
    {
      "question": "What is the duty on HS 1603.00 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 12.8% on 1603 00 10 10, 12.8% on 1603 00 10 80, 12.8% on 1603 00 10 89, 0% on 1603 00 80 10 and 0% on 1603 00 80 90."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 1603.00",
      "text": [
        "The European Union tariff splits HS 1603.00 (extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates) into 5 national lines: 1603 00 10 10 (bottled essence of chicken series), 1603 00 10 80 (containing fishery products), 1603 00 10 89 (other), 1603 00 80 10 (containing fishery products) and 1 other.",
        "The general (MFN) duty differs by line: 12.8% on 1603 00 10 10, 12.8% on 1603 00 10 80, 12.8% on 1603 00 10 89, 0% on 1603 00 80 10 and 0% on 1603 00 80 90."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "The European Union charges VAT on imports at a standard rate of 21%.",
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 1603.00 are live on border.bot for the United States (3 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.",
        "The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country-subheading",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
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      "name": "European Union",
      "slug": "european-union"
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    "borrowed": false,
    "localTaxes": [
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        "code": "VAT",
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        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "16",
      "description": "Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects"
    },
    "heading": {
      "code": "1603",
      "description": "Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates"
    },
    "subheading": {
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      "description": "Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates"
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        "description": "Bottled essence of chicken series",
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          "Bottled essence of chicken series"
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        "english": null,
        "keywords": [],
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        "units": [],
        "special": null,
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          "dutyText": "12.800 %",
          "startDate": "2005-01-01",
          "endDate": null,
          "unit": null
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        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
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                "code": "2000",
                "label": "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 St…"
              },
              {
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                "label": "North Macedonia"
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                "label": "Mexico"
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                "label": "New Zealand"
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                "label": "Peru"
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                "label": "Palestine"
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                "label": "Singapore"
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                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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                "label": "OCTs (Overseas Countries and Territories)"
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              {
                "code": "2200",
                "label": "Central America"
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              {
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              {
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                "label": "Canada"
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                "label": "Chile"
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                "label": "Morocco"
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                "label": "Montenegro"
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                "label": "North Macedonia"
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                "label": "Mexico"
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              {
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                "label": "Norway"
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                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
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                "label": "Papua New Guinea"
              },
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                "label": "Palestine"
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                "label": "Solomon Islands"
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                "label": "Singapore"
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                "label": "Ukraine"
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                "label": "Vietnam"
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                "label": "Samoa"
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              {
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                "label": "Kosovo"
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                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
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            "origins": [
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                "code": "2020",
                "label": "GSP - General arrangements"
              }
            ]
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        "measures": [],
        "restrictions": []
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        "english": null,
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            "origins": [
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              {
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                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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