The European Union consist out of the following countries: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom.

The legislation on customs duties is uniform in all countries of the European Union, which means that the customs duties are the same if a product is imported in for example Sweden, Germany and the Netherlands.

At the moment Tuna- in any form - will enter the European Union, it can be:

• imported in free circulation of the European Union directly
• stored in a customs warehouse

When tuna fish will be imported in the European Union directly import duties will become due immediately.  Two elements create the duty burden:

• the classification of tuna in the Harmonised System
  
• the determination of the customs value

In the Harmonised System for tuna fish the following distinctions are made:

Tuna fish - whole fish-, fresh or chilled, will be classified in tariff heading 0302 31 (Thunnus Alalunga), 0302 32 (Thunnus albacares), 0302 33 (Euthynus (Katsuwonus) pelamis), 0302 39 (Thunnus thynnus and other types).  For all those tariff headings an import duty rate of 22% is applicable, unless the tuna fish is originating from one of the countries mentioned in Annex A3 (attachment 1) or A4 (attachment 2) of the Harmonised System (0%). 

If the fresh or chilled tuna fish will be used for industrial purposes in order to obtain tuna fish preserves of tariff heading 16.04 of the Harmonised System, 0% import duties are due.

Tuna fish - whole fish-, frozen, will be classified in tariff heading 0303 41 (Thunnus Alalunga), 0303 42 (Thunnus albacares), 0303 43 (Euthynus (Katsuwonus) pelamis), 0303 49 (Thunnus thynnus and other types).  Classification in one of those tariff headings attracks an import duty rate of 22%, unless the tuna fish is originating from one of the countries mentioned in Annex A3 (attachment 1) or A4 (attachment 4) of the Harmonised System (0%). 

If the frozen tuna fish will be used for industrial purposes in order to obtain fish preserves of tariff heading 16.04 of the Harmonised System, 0% import duties are due.

Tuna fish - fillets- fresh, chilled or frozen will be classified in tariff heading 0304 1038 which attracks an import duty rate of 18%.  If the tuna fish is originating from one of the countries mentioned in Annex A3 (attachment 1) or A4 (attachment 2) of the Harmonised System no import duties will become due.

Tuna fish - meat - (whether or not minced) will be classified in tariff heading 0304 1098.  In that case the import duty rate is 15%.  If the tuna fish is originating from one of the countries mentioned in Annex A3 (attachment 1) or A4 (attachment 2) of the Harmonised System no import duties will become due.

Frozen tuna fish fillet is classified in tariff heading 0304 2045, which attracks an import duty rate of 18%.  If the tuna fish is originating from one of the countries mentioned in Annex A3 or A4 of the Harmonised System no import duties will become due. 

Prepared or preserved  (canned) tuna fish, skipjack and Atlantic bonito (Sarda spp.) whole or in pieces, but not minced, will be classified in tariff heading 1604 14 of the Harmonised System which attracks an import duty rate of 24%, unless it is originating from one of the countries mentioned in Annex A3 (attachment 1) or A4 (attachment 2) of the Harmonised System. 

Other prepared or preserved tuna fish, skipjack or other fish of the genus Euthynnus will be classified in tariff heading 1604 2070 of the Harmonised System which attracks an import duty rate of 24%, unless it is originating from one of the countries mentioned in Annex A3 (attachment 1) or A4 (attachment 2) of the Harmonised System.

Many countries in the world are taking part in the General System of Preferences (hereinafter: GSP). In the situation that products are imported from GSP-countries, the preferential import duty rates are applicable when a valid certificate of origin Form. A is presented on the moment of importation in the European Union. This preferential import duty rate is normally lower than the standard import duty rate for the same product.

In order to obtain a preferential import duty rate upon importation in the European Union the conditions laid down in the scheme of the General System of Preferences have to be satisfied.  For the tuna fish products the conditions are:

All tuna fish used for obtaining the tuna fish preserves have to be originating from the particular GSP-country.

For the conditions applicable in respect to the preferential origin tuna fish will be regarded as originating from that country, i.e. Ecuador if it is fished by vessels which are recorded in that country, i.e.  Ecuador.  These vessels will be regarded as vessels originating from that country (i.e. Ecuador) if:

• they are registered or recorded in that country (i.e. Ecuador)
• flying the flag of that country (i.e. Ecuador)
• the vessel belongs for at least 50% to nationals of that country (i.e. Ecuador) or if they belong to a partnership which has his main office in this country
• the captain and the officers are nationals of the particular country (i.e. Ecuador)
• the crew exist for at least 75% of nationals of the country (i.e. Ecuador)

When the above mentioned requirements are fulfilled, the GSP-origin of the country of manufacturing is applicable.  As a result of this an application for a certificate of origin Form. A may be filed to the competent authorities.  In attachment 3 the competent authorities of the GSP-countries are mentioned.

In order to obtain a preferential treatment on importation in the European Union the condition of direct shipment has to be fulfilled, which means that the goods have to be shipped directly from the country of origin (i.e. Ecuador) to the country of destination (i.e. the Netherlands). 

In the legislation the term "direct shipment" is explained as follows:

• transport of goods without the use of the territory of a country which is not a member of the Agreement
• transport via the territory of a third country, including storage, if the tuna fish is remained under customs surveillance and have not undergone a treatment which exceeds charging and discharging or treatments which will remain the goods in good condition.

The GATT/EU customs valuation regulation allows for valuation purposes the use of any transaction in a chain of transactions related to the imported products, provided that it was concluded prior to the importation. Thus, the customs value can be based on any transaction prior to importation. When imported goods are subject to a number of transactions, the customs value can be determined on the lowest possible basis. This is commonly termed “Earlier sale for export”. The earlier sale for export scenario is accepted by Customs in several EU member states.

When organized fully in compliance with E.U custom regulations, significant advantages can be gained.

If you are interested in the technical and detailed character of such a set-up @tuna can assist you through it's legal service partner. Just contact : support@atuna.com.

Animal products imported from third countries into the European Union are subject to veterinary checks.  This means that those checks are also applicable for the tuna fish preserves which will be imported in the European Union. 

These checks relate to:

• The documents presented on importation
• A comparison between the documents and the actual goods
• Physical checks on the condition of the goods  (organoleptic and analytic)

It is not allowed to import tuna fish preserves from countries and factories if they are not authorised by the European Union.

On importation in the European Union the tuna fish could be stored in a customs warehouse.  The effect of a bonded warehouse is twofold:

• Import duties do not have to be paid in the European Union when the products are shipped from the customs warehouse to a destination outside the European Union
• Storage in a customs warehouse defers a duty payment since duties only have to be paid after the products are released from the customs warehouse

At the moment the goods will be released from the customs warehouse the following customs destinations might be applicable: 

• Importation (see above)
• Shipped to a country outside the European Union

When foodstuffs are brought into the European market they need to be labelled. The European arrangement on the labelling of foodstuffs is intended to inform and protect the consumer. Labelling means any words, particulars, trade marks, brand name, pictorial matter or symbol relating to a foodstuff and placed on any packaging, document, notice, label, ring or collar accompanying or referring to such foodstuff.

When pre-packaged foodstuffs be traded in the European Union in any case the following particulars should be mentioned:

• A list of ingredients;
• In the case of pre-packaged foodstuffs, the net quantity;
• The date of minimum durability; (Best Before Date)
• Any special storage conditions or conditions of use;
• The name or business name and address of the manufacturer or packager, or of a seller
  established within the community;
• The name under which the product is sold;
• Particulars of the place of origin or provenance, in the cases where failure to give such
  particulars might mislead the consumer to a material degree as to the true origin or
  provenance of the foodstuff;
• Instructions for use when it would be impossible to make appropriate use of the foodstuff in
  the absence of such instructions.
• The approval number which has been issued by the European Union to the production facility (in case of processing)

On the above standing particulars member states of the European Union may make some supplementary conditions. For the precise regulation in a member state always a national labelling expert should be consulted. When the foodstuffs are pre-packaged, the particulars shall appear on the pre-packaging or on a label attached thereto.

The list of ingredients shall include all the ingredients of the foodstuff, in descending order of weight, as recorded at the time of their use in the manufacture of the foodstuff. It shall appear preceded by a suitable heading which includes the word ‘ingredients’. However, ingredients belonging to one of the categories listed in Annex II must be designated by the name of that category, followed by their specific name or EEC number; if an ingredient belongs to more than one of the categories, the category appropriate to the principal function in the case of the foodstuff in question shall be indicated.

Ingredients need not be listed in the case of products comprising a single ingredient, where:

• The trade name is identical with the ingredient name, or
• The trade name enables the nature of the ingredient to be clearly identified

Where a solid foodstuff is presented in a liquid medium, the drained net weight of the foodstuff shall also be indicated on the labelling. Under liquid medium the following products, possibly in mixtures and also where frozen or quick-frozen, provided that the liquid is merely an adjunct to the essential elements of that preparation and is thus not a decisive factor for the purchase shall be understand: water, aqueous solutions of salts, brine, aqueous solutions of food acids, vinegar, aqueous solutions of sugars, aqueous solutions of other sweetening substances, fruit or vegetable juices in the case of fruit or vegetables.

The following categories of ingredients must be designated by the name of their category followed by their specific name or EC number: Colour, Preservative, Anti-oxidant, Emulsifier, Thickener, Gelling agent, Stabiliser, Flavour enhancer, Acid, Acidity regulator, Anti-caking agent, Modified starch

(1), Sweetener, Raising agent, Anti-foaming agent, Glazing agent, Emulsifying salts  (The specific name or EC number need not be indicated.)

The date of minimum durability of a foodstuff shall be the date until which the foodstuff retains its specific properties when properly stored. The date shall be preceded by the words: - " best before ... " when the date includes an indication of the day, - " best before end ... " in other cases. The date shall consist of the day, month and year in uncoded chronological form. However the member states may permit in their own territories the minimum durability period to be expressed otherwise than in terms of the date of minimum durability.

The approval number of a production facility outside the Community should always be mentioned both on the inner- packaging (p.a a tin) as on the outer- packaging (p.a carton). The approval number should be preferably be mentioned in combination with the Country of Origin. The correct marking is (p.a) Philippines no: 123A4. 

The word EU or EEC should not be mentioned in association with the approval number.

Language requirements

Member States may impose language requirements on the labelling of foodstuffs. The European rules imposes the Member States the obligation that they shall ensure that the sale is prohibited within their own territories of foodstuffs for which the above standing particulars do not appear in a language easily understood by the consumer. Within its own territory, the Member State in which the product is marketed may, in accordance with the rules of the Treaty, stipulate that those labelling particulars shall be given in one or more languages which it shall determine from among the official languages of the European Union. The above standing shall not preclude the labelling particulars from being indicated in several languages.