HS subheading: 0302 49
Other
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.
Suggested classification
Chapter 03 — Chapter 3 - fish and crustaceans, molluscs and other aquatic invertebrates
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).
- 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
Duties and restrictions
The duty rate could not be determined automatically. Look up in Tulltaxan ↗
- EU–Canada agreement: re-imported goods 1006 0.0 % Tariff preferenceFN CD727
- EEA (European Economic Area) 2012 6.6 % Tariff preferenceFN CD303
- EEA (European Economic Area) 2012 4.5 % Tariff preferenceFN CD303
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).
What do I do now?
Sources
- Source: Publications Office (CN2026) · fetched 2026-05-13 14:50
- Duty rates and measures: Tullverket Tulltaxan
- EUDR: Regulation (EU) 2023/1115, Annex I
- CN register:
0302 49 - About the data sources and refresh cadence