HS subheading: 0302 49

Other

CN hierarchy: 030302

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 03 — Chapter 3 - fish and crustaceans, molluscs and other aquatic invertebrates

EU Cellar CN2026 · Updated 2026-05-13 14:50

0302 49 -- Other

Why this?
  • CHAPTER_NOTE_3_1 Chapter note

    This chapter does not cover:(

    • a) mammals of heading 106;(
    • b) meat of mammals of heading 106 (heading 208 or 210);(
    • c) fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or(
    • d) caviar or caviar substitutes prepared from fish eggs (heading 1604).
    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_3_2 Chapter note

    2In this chapter, the term pellets means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_3_3 Chapter note

    3Headings 305 to 308 do not cover flours, meals and pellets, fit for human consumption (heading 309).

    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
Duty rate unknown — verify in Tulltaxan

The duty rate could not be determined automatically. Look up in Tulltaxan ↗

Tariff preferences
Tullverket
  • EU–Canada agreement: re-imported goods 1006 0.0 %
    Tariff preference
    FN CD727
  • EEA (European Economic Area) 2012 6.6 %
    Tariff preference
    FN CD303
  • EEA (European Economic Area) 2012 4.5 %
    Tariff preference
    FN CD303
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
No other restrictions registered
VAT
Skatteverket
6 % foodstuffs — temporarily reduced 2026-04-01 – 2027-12-31, then 12 %
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 48 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 0302 49 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources