Commission Implementing Regulation (EU) No 920/2014 of 21 August 2014 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

In Chapter 3 of Part Two of the Combined Nomenclature set out in Annex I to Regulation (EEC) No 2658/87 the following Additional note 2 is added: ‘2. For the purposes of the CN subheadings referred to in the third subparagraph, the term “fillets” includes “loins”, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed. The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets. The provisions of the first two subparagraphs apply to the following fish: (a) tuna (of the genus Thunnus) of CN subheadings 03044990 and 03048700, (b) swordfish (Xiphias gladius) of CN subheadings 03044500 and 03048400, (c) marlin, sailfish and spearfish (of the family Istiophoridae) of CN subheadings 03044990 and 03048990, (d) oceanic sharks (Hexanchus griseus; Cetorhinus maximus; family Alopiidae; Rhincodon typus; family Carcharhinidae; family Sphyrnidae; family Isuridae) of CN subheadings 03044990 and 03048959.’

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.