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Council Regulation (EEC) No 3564/84 of 18 December 1984 applying generalized tariff preferences for 1985 in respect of certain agricultural products originating in developing countries



Official Journal L 338 , 27/12/1984 P. 0183



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( 1 ) OJ NO L 323 , 29 . 11 . 1980 , P . 1 .

( 2 ) OJ NO C 294 , 5 . 11 . 1984 , P . 178 .

( 3 ) OJ NO C 337 , 17 . 12 . 1984 .

( 4 ) OJ NO C 343 , 27 . 12 . 1984 .

( 5 ) OJ NO L 175 , 12 . 7 . 1979 , P . 1 .

( 6 ) OJ NO L 297 , 29 . 10 . 1983 , P . 13 .

( 7 ) OJ NO L 148 , 28 . 6 . 1968 , P . 1 .

( 8 ) OJ NO L 161 , 17 . 7 . 1972 , P . 1 .

( 9 ) OJ NO L 307 , 27 . 11 . 1975 , P . 1 .

( 10 ) OJ NO L 183 , 14 . 7 . 1975 , P . 3 .

COUNCIL REGULATION ( EEC ) NO 3564/84 OF 18 DECEMBER 1984 APPLYING GENERALIZED TARIFF PREFERENCES FOR 1985 IN RESPECT OF CERTAIN AGRICULTURAL PRODUCTS ORIGINATING IN DEVELOPING COUNTRIES

THE COUNCIL OF THE EUROPEAN COMMUNITIES ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLE 43 THEREOF ,

HAVING REGARD TO COUNCIL REGULATION ( EEC ) NO 3033/80 OF 11 NOVEMBER 1980 LAYING DOWN THE TRADE ARRANGEMENTS APPLICABLE TO CERTAIN GOODS RESULTING FROM THE PROCESSING OF AGRICULTURAL PRODUCTS ( 1 ) , AND IN PARTICULAR ARTICLE 12 THEREOF ,

HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ( 2 ) ,

HAVING REGARD TO THE OPINION OF THE EUROPEAN PARLIAMENT ( 3 ) ,

HAVING REGARD TO THE OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ( 4 ) ,

WHEREAS , WITHIN THE CONTEXT OF UNCTAD , THE EUROPEAN ECONOMIC COMMUNITY OFFERED TO GRANT TARIFF PREFERENCES ON CERTAIN PROCESSED AGRICULTURAL PRODUCTS OF CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF WHICH ORIGINATE IN DEVELOPING COUNTRIES ; WHEREAS THE PREFERENTIAL TREATMENT PROPOSED IN THAT OFFER CONSISTS , IN RESPECT OF CERTAIN GOODS WHICH ARE SUBJECT TO THE TRADE ARRANGEMENTS LAID DOWN IN REGULATION ( EEC ) NO 3033/80 , OF A REDUCTION IN THE FIXED COMPONENT OF THE CHARGE APPLICABLE TO SUCH GOODS BY VIRTUE OF THAT REGULATION , AND , IN RESPECT OF PRODUCTS WHICH ARE SUBJECT TO THE SINGLE CUSTOMS DUTY , OF A REDUCTION IN SUCH DUTY ; WHEREAS PREFERENTIAL IMPORTS OF THE PRODUCTS CONCERNED SHOULD BE EFFECTED WITHOUT QUANTITATIVE RESTRICTIONS ;

WHEREAS THE POSITIVE ROLE PLAYED BY THIS SYSTEM IN IMPROVING ACCESS FOR DEVELOPING COUNTRIES TO THE MARKETS OF THE PREFERENCE-GIVING COUNTRIES WAS RECOGNIZED AT THE NINTH SESSION OF THE UNCTAD SPECIAL COMMITTEE ON PREFERENCES ; WHEREAS IT WAS THERE AGREED THAT THE OBJECTIVES OF THE GENERALIZED PREFERENCES SCHEME WOULD NOT BE FULLY ACHIEVED BY THE END OF 1980 , THAT CONSEQUENTLY IT SHOULD BE PROLONGED BEYOND THE INITIAL PERIOD AND THAT AN OVERALL REVIEW OF THE SYSTEM SHOULD TAKE PLACE IN 1990 ;

WHEREAS IT IS DESIRABLE THEREFORE THAT THE COMMUNITY CONTINUE TO APPLY GENERALIZED TARIFF PREFERENCES , IN THE CONTEXT OF THE CONCLUSIONS REACHED IN UNCTAD AND IN ACCORDANCE WITH THE INTENTIONS EXPRESSED IN THE SAID COMMITTEE IN PARTICULAR BY ALL THE PREFERENCE-GIVING COUNTRIES ;

WHEREAS THE TEMPORARY AND NON-BINDING NATURE OF THE SYSTEM MEANS THAT THE OFFER MAY BE WITHDRAWN WHOLLY OR IN PART AT A LATER STAGE , THUS MAINTAINING THE POSSIBILITY OF REMEDYING ANY UNFAVOURABLE SITUATIONS WHICH MIGHT ARISE , INCLUDING IN THE AFRICAN , CARIBBEAN AND PACIFIC STATES ( ACP STATES ) FOLLOWING THE IMPLEMENTATION OF THE SYSTEM ;

WHEREAS EXPERIENCE IN THE INITIAL PERIOD SHOWS THAT THE COMMUNITY SCHEME HAS TO AN APPRECIABLE EXTENT ACHIEVED ITS INTENDED OBJECTIVES ; WHEREAS IT IS THEREFORE APPROPRIATE TO MAINTAIN ITS FUNDAMENTAL FEATURES , NAMELY A REDUCTION IN CUSTOMS DUTIES WITHOUT ANY RESTRICTION IN THE QUANTITIES IMPORTED FOR CERTAIN AGRICULTURAL PRODUCTS LISTED IN ANNEX II , AND A REDUCTION IN CUSTOMS DUTIES WITHIN THE LIMITS OF A COMMUNITY CEILING OR TARIFF QUOTAS FOR TOBACCO , COCOA BUTTER , SOLUBLE COFFEE AND PRESERVED PINEAPPLES ;

WHEREAS , SUBJECT TO THE ABOVE CONDITIONS , EACH OF THESE COMMUNITY TARIFF QUOTAS OR CEILINGS GENERALLY CORRESPONDS TO THE AMOUNT APPLICABLE IN 1982 ;

WHEREAS , FROM 1 JANUARY 1981 , THE HELLENIC REPUBLIC HAS APPLIED THE COMMUNITY GENERALIZED PREFERENCES SYSTEM IN ACCORDANCE WITH ARTICLE 117 OF THE 1979 ACT OF ACCESSION ;

WHEREAS THE RATES OF CONVERSION INTO NATIONAL CURRENCY OF THE PREFERENTIAL AMOUNTS EXPRESSED IN ECU ARE THE RATES PROVIDED FOR IN THE COMMON CUSTOMS TARIFF ;

WHEREAS IN THE MULTILATERAL TRADE NEGOTIATIONS , IN ACCORDANCE WITH PARAGRAPH 6 OF THE TOKYO DECLARATION , THE COMMUNITY REAFFIRMED THAT SPECIAL TREATMENT SHOULD , WHENEVER POSSIBLE , BE GRANTED TO THE LEAST DEVELOPED AMONG THE DEVELOPING COUNTRIES ; WHEREAS , THEREFORE , THE AGRICULTURAL PRODUCTS LISTED IN ANNEX IV , ORIGINATING IN THE LEAST-DEVELOPED DEVELOPING COUNTRIES WHICH APPEAR IN THE LIST IN ANNEX V TO THIS REGULATION , SHOULD BE TOTALLY EXEMPT FROM CUSTOMS DUTIES ;

WHEREAS IT IS NECESSARY TO ENSURE EQUAL AND CONTINUOUS ACCESS FOR ALL COMMUNITY IMPORTERS TO THE COMMUNITY TARIFF QUOTAS AND THE UNINTERRUPTED APPLICATION OF THE RATE LAID DOWN FOR SUCH QUOTAS TO ALL IMPORTS OF THE PRODUCTS CONCERNED INTO ALL MEMBER STATES UNTIL THE QUOTAS ARE USED UP ; WHEREAS THE COMMUNITY NATURE OF THE QUOTAS CAN BE RESPECTED BY APPORTIONING THE COMMUNITY TARIFF QUOTAS AMONG THE MEMBER STATES ; WHEREAS , MOREOVER , TO THIS END AND IN THE CONTEXT OF THE UTILIZATION SYSTEM , THE ACTUAL CHARGES AGAINST THE QUOTAS MAY RELATE ONLY TO PRODUCTS WHICH HAVE BEEN ENTERED FOR FREE CIRCULATION AND WHICH ARE ACCOMPANIED BY A CERTIFICATE OF ORIGIN ;

WHEREAS , TO TAKE ACCOUNT OF FUTURE IMPORT TRENDS IN THE VARIOUS MEMBER STATES IN RESPECT OF THE TARIFF QUOTAS AND TO MITIGATE ANY INADEQUACY IN THE FIXEDSCALE APPORTIONMENT , THE QUOTAS SHOULD BE DIVIDED INTO TWO TRANCHES , THE FIRST BEING APPORTIONED AMONG THE MEMBER STATES AND THE SECOND HELD AS A RESERVE TO COVER SUBSEQUENTLY THE REQUIREMENTS OF MEMBER STATES WHICH HAVE EXHAUSTED THEIR INITIAL SHARES ; WHEREAS , MOREOVER , THE RESERVE CONSTITUTED AS DESCRIBED TENDS TO AVOID MAKING THE SYSTEM OF UTILIZATION OF THE QUOTAS EXCESSIVELY RIGID , TO THE DETRIMENT OF EACH OF THE DEVELOPING COUNTRIES CONCERNED , AND WILL CONTRIBUTE TO ACHIEVING THE AIM ALREADY MENTIONED OF IMPROVING THE GENERALIZED PREFERENCES SYSTEM ;

WHEREAS MEMBER STATES MAY EXHAUST THEIR INITIAL SHARES OF THE TARIFF QUOTAS AT DIFFERENT RATES ; WHEREAS TO AVOID DISRUPTION OF SUPPLIES ON THIS ACCOUNT IT SHOULD BE PROVIDED THAT ANY MEMBER STATES WHICH HAS ALMOST USED UP ONE OF ITS INITIAL SHARES SHOULD DRAW AN ADDITIONAL SHARE FROM THE CORRESPONDING RESERVE ; WHEREAS THIS MUST BE DONE BY EACH MEMBER STATE AS AND WHEN EACH OF ITS ADDITIONAL SHARES IS ALMOST ENTIRELY USED UP AND REPEATED AS MANY TIMES AS EACH OF THE RESERVES ALLOWS ; WHEREAS EACH OF THESE INITIAL AND ADDITIONAL SHARES MUST BE AVAILABLE FOR USE UNTIL THE END OF THE QUOTA PERIOD ;

WHEREAS , HOWEVER , IT SEEMS ADVISABLE TO PERMIT THE MEMBER STATES TO LIMIT THE EXERCISE OF THEIR TOTAL OBLIGATION TO DRAW ON THE RESERVE AMOUNT TO AT LEAST 50 % OF THEIR INITIAL SHARE ;

WHEREAS IF , AT A SPECIFIED DATE IN THE QUOTA PERIOD , A CONSIDERABLE BALANCE REMAINS IN ONE OF THE INITIAL SHARES OF ONE OR OTHER MEMBER STATE , IT IS ESSENTIAL THAT THAT MEMBER STATE RETURN A PORTION OF IT TO THE CORRESPONDING RESERVE IN ORDER TO PREVENT A PART OF THE COMMUNITY QUOTA FROM REMAINING UNUSED IN ONE MEMBER STATE WHEN IT COULD BE USED IN OTHERS ;

WHEREAS IN THE CASE OF THE COMMUNITY TARIFF CEILING FOR TOBACCO , OTHER THAN VIRGINIA FLUE-CURED TYPE , THE OBJECTIVE PURSUED MAY BE ATTAINED BY APPLYING A METHOD OF ADMINISTRATION BASED ON THE CHARGING , AT COMMUNITY LEVEL , AGAINST THE ABOVEMENTIONED CEILING , OF IMPORTS OF THE PRODUCT CONCERNED AS AND WHEN THAT PRODUCT IS ENTERED FOR FREE CIRCULATION AND IS ACCOMPANIED BY A CERTIFICATE OF ORIGIN ; WHEREAS THIS METHOD OF ADMINISTRATION MUST MAKE PROVISION FOR THE REINTRODUCTION OF THE LEVYING OF CUSTOMS DUTIES IN THEIR ENTIRETY AS SOON AS THE SAID CEILING IS REACHED AT COMMUNITY LEVEL ;

WHEREAS , HAVING REGARD TO THE RULES APPLYING TO THE REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES , AND IN PARTICULAR TO COUNCIL REGULATION ( EEC ) NO 1430/79 ( 5 ) AND COMMISSION REGULATION ( EEC ) NO 3040/83 ( 6 ) , A PROCEDURE SHOULD BE LAID DOWN TO REGULARIZE IMPORTS ACTUALLY MADE WITHIN THE QUOTAS AND/OR OTHER PREFERENTIAL TARIFF LIMITS OPENED UNDER THIS REGULATION AND THUS PROVISION SHOULD BE MADE FOR THE COMMISSION TO BE ABLE TO TAKE APPROPRIATE MEASURES ;

WHEREAS SUCH METHODS OF ADMINISTRATION CALL FOR CLOSE AND PARTICULARLY RAPID COOPERATION BETWEEN THE MEMBER STATES AND THE COMMISSION , WHICH MUST , IN PARTICULAR , BE ABLE TO OBSERVE THE EXTENT TO WHICH CHARGES ARE MADE AGAINST THE TARIFF QUOTAS AND CEILING AND INFORM MEMBER STATES THEREOF ; WHEREAS SUCH COOPERATION SHOULD BE PARTICULARLY CLOSE IN VIEW OF THE NEED FOR THE COMMISSION TO BE ABLE TO TAKE APPROPRIATE MEASURES TO REINTRODUCE THE LEVYING OF CUSTOMS DUTIES IN THEIR ENTIRETY WHEN THE CEILING IS REACHED ;

WHEREAS IT IS EXPEDIENT THAT THE COMMUNITY SHOULD AUTHORIZE THE IMPORTATION OF THE PRODUCTS REFERRED TO IN ANNEX II , ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN ANNEX III , SUBJECT TO THE CUSTOMS DUTIES GIVEN IN RESPECT OF EACH OF THEM , WITHOUT QUANTITATIVE LIMITATIONS ; WHEREAS THE BENEFIT OF SUCH PREFERENTIAL TERMS SHOULD BE RESERVED FOR PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES UNDER CONSIDERATION , THE CONCEPT OF " ORIGINATING PRODUCTS " BEING DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF COUNCIL REGULATION ( EEC ) NO 802/68 OF 27 JUNE 1968 ON THE COMMON DEFINITION OF THE CONCEPT OF THE ORIGIN OF GOODS ( 7 ) ;

WHEREAS IT IS NECESSARY TO ESTABLISH COMPLETE STATISTICS ON IMPORTS ADMITTED IN ACCORDANCE WITH THE PROVISIONS OF THIS REGULATION AND TO APPLY TO THE COLLECTION , PREPARATION AND TRANSMISSION OF THESE STATISTICS COUNCIL REGULATIONS ( EEC ) NO 1445/72 ( 8 ) , ( EEC ) NO 3065/75 ( 9 ) AND ( EEC ) NO 1736/75 ( 10 ) ;

WHEREAS , SINCE THE KINGDOM OF BELGIUM , THE KINGDOM OF THE NETHERLANDS AND THE GRAND DUCHY OF LUXEMBOURG ARE UNITED WITHIN AND JOINTLY REPRESENTED BY THE BENELUX ECONOMIC UNION , ANY MEASURE CONCERNING THE ADMINISTRATION OF THE SHARES ALLOCATED TO THAT ECONOMIC UNION MAY BE CARRIED OUT BY ANY ONE OF ITS MEMBERS ;

WHEREAS FISHERIES PRODUCTS ORIGINATING IN GREENLAND WILL , SUBJECT TO RATIFICATION PROCEDURES IN COURSE , BENEFIT FROM A FREE ACCESS REGIME UNDER CERTAIN CONDITIONS INCLUDED IN A SPECIFIC EEC-GREENLAND FISHERIES AGREEMENT AND CONNECTED DISPOSITIONS , AND ALTERNATIVELY , IN THE EVENT THAT THESE CONDITIONS ARE NO LONGER MET , WILL BE SUBJECT TO APPROPRIATE MEASURES AS CONCERNS THEIR IMPORT REGIME ;

WHEREAS IN THESE CONDITIONS IT DOES NOT APPEAR NECESSARY TO INCLUDE THESE PRODUCTS IN THE PRESENT REGULATION ,

HAS ADOPTED THIS REGULATION :

SECTION I

PRODUCTS OF CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF IMPORTED WITHOUT QUANTITATIVE LIMITATIONS

ARTICLE 1

1 . FROM 1 JANUARY TO 31 DECEMBER 1985 , COMMUNITY IMPORTS OF THE PRODUCTS LISTED IN ANNEX II SHALL BENEFIT FROM THE CUSTOMS DUTIES SPECIFIED FOR EACH PRODUCT .

IMPORTS INTO GREECE OF THE PRODUCTS REFERRED TO ABOVE SHALL BE SUBJECT TO THE CUSTOMS DUTIES ESTABLISHED IN ACCORDANCE WITH ARTICLE 117 OF THE 1979 ACT OF ACCESSION .

2 . THE TREATMENT PROVIDED FOR IN PARAGRAPH 1 SHALL BE ENJOYED SOLELY BY PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN ANNEX III .

FOR THE PURPOSES OF THE APPLICATION OF THIS SECTION , THE CONCEPT OF ORIGINATING PRODUCTS SHALL BE DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF REGULATION ( EEC ) NO 802/68 .

3 . THE PRODUCTS LISTED IN ANNEX IV ORIGINATING IN THE COUNTRIES LISTED IN ANNEX V SHALL BE IMPORTED INTO THE COMMUNITY FREE OF CUSTOMS DUTIES WITHOUT PREJUDICE TO THE LEVYING OF ADDITIONAL DUTIES WHICH MAY BE APPLICABLE IN THE COMMON CUSTOMS TARIFF , INDICATED BY THE SYMBOLS " VC " , " ADS " OR " ADF " .

4 . TEQUILA , PISCO AND SINGANI FALLING WITHIN SUBHEADING 22.09 C V EX A ) OF THE COMMON CUSTOMS TARIFF SHALL QUALIFY FOR THE PREFERENTIAL SYSTEM SUBJECT TO THE PRODUCTION OF A CERTIFICATE OF AUTHENTICITY APPEARING IN THE CERTIFICATE OF ORIGIN AND DRAWN UP ACCORDING TO THE PROCEDURE REFERRED TO IN THE SECOND SUBPARAGRAPH OF PARAGRAPH 2 .

ARTICLE 2

1 . THE MEMBER STATES SHALL , WITHIN SIX WEEKS OF THE END OF EACH QUARTER AT THE LATEST , FORWARD TO THE STATISTICAL OFFICE OF THE EUROPEAN COMMUNITIES THE STATISTICAL RESULTS FOR THE PRODUCTS ENTERED FOR FREE CIRCULATION IN THE REFERENCE QUARTER UNDER A GENERALIZED PREFERENTIAL TREATMENT IN ACCORDANCE WITH THE PROVISIONS OF THE PRESENT REGULATION . THESE RESULTS , TRANSMITTED ACCORDING TO THE HEADINGS OF THE NOMENCLATURE OF GOODS FOR EXTERNAL TRADE STATISTICS OF THE COMMUNITY AND STATISTICS OF TRADE BETWEEN MEMBER STATES ( NIMEXE ) , SHALL SHOW THE COUNTRY OF ORIGIN , VALUE , QUANTITY AND ANY SUPPLEMENTARY UNITS AS DEFINED BY REGULATION ( EEC ) NO 1736/75 .

2 . HOWEVER , IN THE CASE OF PRODUCTS IN SECTION III SUBJECT TO QUOTAS , THE MEMBER STATES SHALL , BY THE 11TH DAY OF EACH MONTH AT THE LATEST , FORWARD THE LIST OF CHARGES EFFECTED DURING THE PREVIOUS MONTH .

AT THE COMMISSION'S REQUEST , WHEN THE LEVEL OF 75 % OF THE CEILING IS REACHED , THE MEMBER STATES SHALL FORWARD THE LISTS OF CHARGES TO THE COMMISSION EVERY 10 DAYS ; THESE LISTS SHALL BE FORWARDED WITHIN FIVE DAYS FROM THE END OF EACH 10-DAY PERIOD .

SECTION II

CEILING FOR UNMANUFACTURED TOBACCOS , OTHER THAN VIRGINA " FLUE-CURED " TYPE

ARTICLE 3

1 . WITHOUT PREJUDICE TO THE PROVISIONS OF INDENT 3 , FROM 1 JANUARY TO 31 DECEMBER 1985 , COMMON CUSTOMS TARIFF DUTIES RELATING TO UNMANUFACTURED TOBACCO , OTHER , FALLING WITHIN SUBHEADING 24.01 B OF THE COMMON CUSTOMS TARIFF SHALL BE SUSPENDED AT 14 % WITH A MINIMUM CHARGE OF 28 ECU PER 100 KILOGRAMS NET WEIGHT AND A MAXIMUM CHARGE OF 33 ECU PER 100 KILOGRAMS NET WEIGHT .

IMPORTS INTO GREECE OF THE PRODUCTS REFERRED TO ABOVE SHALL BE SUBJECT TO THE CUSTOMS DUTY ESTABLISHED IN ACCORDANCE WITH ARTICLE 117 OF THE ACT OF ACCESSION OF 1979 .

WITHIN THE COMMUNITY CEILING REFERRED TO IN PARAGRAPH 4 , COMMON CUSTOMS TARIFF DUTIES ON IMPORTS OF RAW OR UNMANUFACTURED TOBACCO , OTHER THAN VIRGINIA " FLUE-CURED " TYPE , FALLING WITHIN SUBHEADINGS 24.01 EX A AND B OF THE COMMON CUSTOMS TARIFF , ORIGINATING IN THE COUNTRIES LISTED IN ANNEX V SHALL BE TOTALLY SUPENDED .

2 . THIS TARIFF SUSPENSION SHALL APPLY SOLELY TO PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN ANNEX III , WITH THE EXCEPTION OF CHINA .

3 . THOSE IMPORTS WHICH ENJOY EXEMPTION FROM CUSTOMS DUTIES UNDER OTHER PREFERENTIAL TARIFF ARRANGEMENTS GRANTED BY THE COMMUNITY MAY NOT BE CHARGED AGAINST THE CEILING REFERRED TO IN PARAGRAPH 4 .

FOR THE PURPOSES OF THE APPLICATION OF THIS SECTION , THE CONCEPT OF " ORIGINATING PRODUCTS " SHALL BE DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF REGULATION ( EEC ) NO 802/68 .

4 . SUBJECT TO ARTICLES 4 AND 5 , THIS SUSPENSION SHALL BE GRANTED FOR THE TOBACCOS IN QUESTION UP TO A COMMUNITY CEILING OF 2 550 TONNES .

ARTICLE 4

AS SOON AS THE CEILING LAID DOWN IN ARTICLE 3 ( 4 ) FOR COMMUNITY IMPORTS OF PRODUCTS ORIGINATING IN ALL OF THE COUNTRIES AND TERRITORIES REFERRED TO IN ARTICLE 3 ( 2 ) IS REACHED AT COMMUNITY LEVEL , THE LEVYING OF CUSTOMS DUTIES ON IMPORTS OF THE TOBACCOS IN QUESTION FROM ALL THE COUNTRIES AND TERRITORIES LISTED IN ANNEXES III AND IV MAY BE REINTRODUCED UNTIL THE END OF THE PERIOD REFERRED TO IN ARTICLE 3 ( 1 )

BY MEANS OF A REGULATION , THE COMMISSION MAY , EVEN AFTER 31 DECEMBER 1985 , TAKE MEASURES TO STOP QUANTITIES BEING CHARGED AGAINST THE CEILING REFERRED TO IN ARTICLE 3 ( 4 ) , IF , PARTICULARLY AS A RESULT OF REGULARIZATIONS OF IMPORTS ACTUALLY MADE DURING THE PERIOD REFERRED TO IN ARTICLE 1 ( 1 ) , THIS CEILING IS EXCEEDED .

ARTICLE 5

1 . IMPORTS OF THE PRODUCTS IN QUESTION SHALL BE CHARGED AGAINST THE COMMUNITY CEILING AS AND WHEN THE TOBACCOS IN QUESTION ARE ENTERED FOR FREE CIRCULATION AND ARE ACCOMPANIED BY A CERTIFICATE OF ORIGIN PURSUANT TO THE RULES LAID DOWN IN ARTICLE 3 ( 3 ) .

2 . GOODS MAY BE CHARGED AGAINST THE CEILING ONLY IF THE CERTIFICATE OF ORIGIN REFERRED TO IN PARAGRAPH 1 IS SUBMITTED BEFORE THE DATE ON WHICH THE LEVYING OF DUTIES IS REINTRODUCED .

3 . THE EXTENT TO WHICH THE CEILING HAS BEEN USED UP SHALL BE DETERMINED AT COMMUNITY LEVEL ON THE BASIS OF THE IMPORTS CHARGED IN ACCORDANCE WITH PARAGRAPHS 1 AND 2 .

ARTICLE 6

1 . THE COMMISSION , IN CLOSE COOPERATION WITH THE MEMBER STATES , SHALL TAKE ALL NECESSARY MEASURES TO ENSURE THAT THE ABOVE PROVISIONS ARE APPLIED .

2 . THE COMMISSION SHALL ISSUE A REGULATION TO REINTRODUCE THE LEVYING OF CUSTOMS DUTIES IN RESPECT OF ALL THE COUNTRIES AND TERRITORIES REFERRED TO IN ARTICLE 3 ( 2 ) IN ACCORDANCE WITH ARTICLE 4 .

ARTICLE 7

AT THE COMMISSION'S REQUEST , AND IN ANY CASE AT LEAST MONTHLY , THE MEMBER STATES SHALL INFORM THE COMMISSION OF IMPORTS OF THE PRODUCTS IN QUESTION CHARGED AGAINST THE COMMUNITY CEILING LAID DOWN IN ARTICLE 3 ( 4 ) . THIS INFORMATION SHALL SHOW BOTH THE VALUE EXPRESSED IN ECU AND THE QUANTITY EXPRESSED IN TONNES .

SECTION III

COMMUNITY TARIFF QUOTAS

A . UNMANUFACTURED VIRGINIA " FLUE-CURED " TYPE TOBACCOS

ARTICLE 8

1 . FROM 1 JANUARY TO 31 DECEMBER 1985 , A COMMUNITY TARIFF QUOTA OF 61 200 TONNES SHALL BE OPENED IN THE COMMUNITY FOR IMPORTS OF UNMANUFACTURED VIRGINIA " FLUE-CURED " TYPE TOBACCOS FALLING WITHIN SUBHEADING 24.01 EX A OF THE COMMON CUSTOMS TARIFF . WITHIN THIS TARIFF QUOTA THE CUSTOMS DUTY SHALL BE SUSPENDED AT 6 % WITH A MINIMUM CHARGE OF 16 ECU PER 100 KILOGRAMS NET WEIGHT AND A MAXIMUM CHARGE OF 30 ECU PER 100 KILOGRAMS NET WEIGHT .

IMPORTS INTO GREECE OF THE PRODUCTS REFERRED TO ABOVE SHALL BE SUBJECT TO THE CUSTOMS DUTIES ESTABLISHED IN ACCORDANCE WITH ARTICLE 117 OF THE 1979 ACT OF ACCESSION .

IN THE CONTEXT OF THIS TARIFF QUOTA , THE CUSTOMS DUTY ON IMPORTS ORIGINATING IN THE COUNTRIES LISTED IN ANNEX V SHALL BE TOTALLY SUSPENDED .

2 . THIS TARIFF QUOTA SHALL APPLY SOLELY TO PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN ANNEX III , WITH THE EXCEPTION OF CHINA . THOSE IMPORTS WHICH ENJOY EXEMPTION FROM CUSTOMS DUTIES UNDER OTHER PREFERENTIAL TARIFF ARRANGEMENTS GRANTED BY THE COMMUNITY MAY NOT BE CHARGED AGAINST THIS TARIFF QUOTA .

FOR THE PURPOSES OF THE APPLICATION OF THIS SECTION , THE CONCEPT OF " ORIGINATING PRODUCTS " SHALL BE DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF REGULATION ( EEC ) NO 802/68 .

ENTRY UNDER THIS TARIFF QUOTA SHALL BE SUBJECT TO THE PRODUCTION OF A CERTIFICATE OF AUTHENTICITY APPEARING IN THE CERTIFICATE OF ORIGIN AND MADE OUT IN ACCORDANCE WITH THE PROCEDURE REFERRED TO IN THE SECOND SUBPARAGRAPH .

ARTICLE 9

1 . A FIRST TRANCHE OF 60 000 TONNES SHALL BE APPORTIONED AMONG THE MEMBER STATES . THE SHARES FOR EACH MEMBER WHICH , SUBJECT TO ARTICLE 11 , SHALL BE VALID UNTIL 31 DECEMBER 1985 , SHALL BE AS LISTED IN COLUMN 6 OF ANNEX I .

2 . THE SECOND TRANCHE OF 1 200 TONNES SHALL CONSTITUTE THE RESERVE .

ARTICLE 10

1 . WHERE A MEMBER STATE HAS USED 90 % OR MORE OF ITS INITIAL SHARE AS FIXED IN ARTICLE 9 ( 1 ) , OR OF THAT SHARE MINUS ANY PORTION RETURNED TO THE RESERVE PURSUANT TO ARTICLE 12 , IT SHALL FORTHWITH , BY NOTIFYING THE COMMISSION , DRAW A SECOND SHARE , TO THE EXTENT THAT THE RESERVE SO PERMITS , EQUAL TO 10 % OF ITS INITIAL SHARE ROUNDED UP , SHOULD THE OCCASION ARISE , TO THE NEAREST UNIT .

2 . WHERE A MEMBER STATE , AFTER EXHAUSTING ITS INITIAL SHARE , HAS USED 90 % OR MORE OF THE SECOND SHARE DRAWN BY IT , THAT MEMBER STATE SHALL FORTHWITH , UNDER THE CONDITIONS LAID DOWN IN PARAGRAPH 1 , DRAW A THIRD SHARE , EQUAL TO 5 % OF ITS INITIAL SHARE ROUNDED UP , SHOULD THE OCCASION ARISE , TO THE NEAREST UNIT .

3 . WHERE A MEMBER STATE AFTER EXHAUSTING ITS SECOND SHARE , HAS USED 90 % OR MORE OF THE THIRD SHARE DRAWN BY IT , THAT MEMBER STATE SHALL , UNDER THE SAME CONDITIONS , DRAW A FOURTH SHARE EQUAL TO THE THIRD . THIS PROCESS SHALL CONTINUE UNTIL THE RESERVE HAS BEEN EXHAUSTED .

4 . BY WAY OF DEROGATION FROM PARAGRAPHS 1 , 2 AND 3 , A MEMBER STATE MAY DRAW SHARES LOWER THAN THOSE SPECIFIED THEREIN IF THERE ARE GROUNDS FOR BELIEVING THAT THE LATTER MAY NOT BE USED IN FULL . ANY MEMBER STATE APPLYING THIS PARAGRAPH SHALL INFORM THE COMMISSION OF ITS GROUNDS FOR SO DOING .

5 . ANY MEMBER STATE MAY , WHILST INFORMING THE COMMISSION , LIMIT THE AGGREGATE TOTAL OF ITS ADDITIONAL SHARES TO 50 % OR TO A HIGHER PROPORTION OF ITS INITIAL SHARE .

ARTICLE 11

WITHOUT PREJUDICE TO THE PROVISIONS OF ARTICLE 12 , ADDITIONAL SHARES DRAWN PURSUANT TO ARTICLE 10 SHALL BE VALID UNTIL 31 DECEMBER 1985 .

ARTICLE 12

A MEMBER STATE WHICH , ON 25 OCTOBER 1985 , HAS NOT EXHAUSTED ITS INITIAL SHARE SHALL , NOT LATER THAN 7 NOVEMBER 1985 , RETURN TO THE RESERVE ANY UNUSED PORTION IN EXCESS OF 15 % OF THE INITIAL AMOUNT . IT MAY RETURN A GREATER PORTION IF THERE ARE GROUNDS FOR BELIEVING THAT SUCH A PORTION MAY NOT BE USED . AT THE REQUEST OF THE COMMISSION , IT MAY ALSO MAKE ANTICIPATORY RETURNS .

MEMBER STATES SHALL , NOT LATER THAN 7 NOVEMBER 1985 , NOTIFY THE COMMISSION OF THE TOTAL QUANTITIES OF THE PRODUCTS IN QUESTION IMPORTED UP TO AND INCLUDING 25 OCTOBER 1985 AND CHARGED AGAINST THE COMMUNITY QUOTA AND OF ANY PORTION OF THEIR INITIAL SHARE RETURNED TO THE RESERVE .

B . COCOA BUTTER AND SOLUBLE COFFEE

ARTICLE 13

1 . FROM 1 JANUARY TO 31 DECEMBER 1985 , COMMUNITY TARIFF QUOTAS SHALL BE OPENED WITHIN THE COMMUNITY FOR IMPORTS OF 22 000 TONNES OF COCOA BUTTER AND 19 100 TONNES OF SOLUBLE COFFEE UNDER THE CONDITIONS LISTED AND STATED IN COLUMNS 2 , 3 , 4 AND 6 OF ANNEX I .

IMPORTS INTO GREECE OF THE PRODUCTS REFERRED TO ABOVE SHALL BE SUBJECT TO THE CUSTOMS DUTIES ESTABLISHED IN ACCORDANCE WITH ARTICLE 117 OF THE 1979 ACT OF ACCESSION .

2 . THESE TARIFF QUOTAS SHALL APPLY SOLELY TO PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN ANNEX III . THOSE IMPORTS WHICH ENJOY EXEMPTION FROM CUSTOMS DUTIES UNDER OTHER PREFERENTIAL TARIFF ARRANGEMENTS GRANTED BY THE COMMUNITY MAY NOT BE CHARGED AGAINST THESE TARIFF QUOTAS .

FOR THE PURPOSES OF THE APPLICATION OF THIS SECTION , THE CONCEPT OF " ORIGINATING PRODUCTS " SHALL BE DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF REGULATION ( EEC ) NO 802/68 .

ARTICLE 14

1 . A FIRST TRANCHE OF 19 534 TONNES FOR COCOA BUTTER AND OF 17 190 TONNES FOR SOLUBLE COFFEE OF THE COMMUNITY TARIFF QUOTAS REFERRED TO IN ARTICLE 13 SHALL BE APPORTIONED AMONG THE MEMBER STATES AS LISTED IN COLUMN 6 OF ANNEX I .

2 . THE SECOND TRANCHE OF 2 466 TONNES FOR COCOA BUTTER AND 1 910 TONNES FOR SOLUBLE COFFEE SHALL CONSTITUTE THE RESERVE .

ARTICLE 15

1 . WHERE A MEMBER STATE HAS USED 90 % OR MORE OF ONE OF THE INITIAL SHARES AS FIXED IN ARTICLE 14 ( 1 ) , OR OF THAT SHARE MINUS ANY PORTION RETURNED TO THE RESERVE PURSUANT TO ARTICLE 17 , IT SHALL FORTHWITH , BY NOTIFYING THE COMMISSION , DRAW A SECOND SHARE , TO THE EXTENT THAT THE RESERVE SO PERMITS , EQUAL TO 10 % OF THE INITIAL SHARE ROUNDED UP , SHOULD THE OCCASION ARISE , TO THE NEAREST UNIT .

2 . WHERE A MEMBER STATE , AFTER EXHAUSTING ONE OF THE INITIAL SHARES , HAS USED 90 % OR MORE OF THE SECOND SHARE DRAWN BY IT , THAT MEMBER STATE SHALL FORTHWITH , UNDER THE CONDITIONS LAID DOWN IN PARAGRAPH 1 , DRAW A THIRD SHARE , EQUAL TO 5 % OF THE INITIAL SHARE ROUNDED UP , SHOULD THE OCCASION ARISE , TO THE NEAREST UNIT .

3 . WHERE A MEMBER STATE , AFTER EXHAUSTING ITS SECOND SHARE , HAS USED 90 % OR MORE OF THE THIRD SHARE DRAWN BY IT , THAT MEMBER STATE SHALL , UNDER THE SAME CONDITIONS , DRAW A FOURTH SHARE EQUAL TO THE THIRD . THIS PROCESS SHALL CONTINUE UNTIL THE RESERVE HAS BEEN EXHAUSTED .

4 . BY WAY OF DEROGATION FROM PARAGRAPHS 1 , 2 AND 3 , A MEMBER STATE MAY DRAW SHARES LOWER THAN THOSE SPECIFIED THEREIN IF THERE ARE GROUNDS FOR BELIEVING THAT THE LATTER MAY NOT BE USED IN FULL . ANY MEMBER STATE APPLYING THIS PARAGRAPH SHALL INFORM THE COMMISSION OF ITS GROUNDS FOR SO DOING .

5 . ANY MEMBER STATE MAY , WHILST INFORMING THE COMMISSION , LIMIT THE AGGREGATE TOTAL OF ITS ADDITIONAL SHARES TO 50 % OR TO A HIGHER PORPORTION OF ITS INITIAL SHARE .

ARTICLE 16

WITHOUT PREJUDICE TO THE PROVISIONS OF ARTICLE 17 , ADDITIONAL SHARES DRAWN PURSUANT TO ARTICLE 15 SHALL BE VALID UNTIL 31 DECEMBER 1985 .

ARTICLE 17

A MEMBER STATE WHICH , ON 15 SEPTEMBER 1985 , HAS NOT EXHAUSTED ITS INITIAL SHARES SHALL , NOT LATER THAN 1 OCTOBER 1985 , RETURN TO THE RESERVE ANY UNUSED PORTION IN EXCESS OF 20 % OF THE INITIAL AMOUNT . IT MAY RETURN A GREATER PORTION IF THERE ARE GROUNDS FOR BELIEVING THAT SUCH A PORTION MAY NOT BE USED . AT THE REQUEST OF THE COMMISSION , IT MAY ALSO MAKE ANTICIPATORY RETURNS .

THE MEMBER STATES SHALL , NOT LATER THAN 1 OCTOBER 1985 , NOTIFY THE COMMISSION OF THE TOTAL QUANTITIES OF THE PRODUCTS IN QUESTION IMPORTED UP TO 15 SEPTEMBER 1985 AND CHARGED AGAINST THE COMMUNITY QUOTAS AND OF ANY PORTION OF THEIR INITIAL SHARES RETURNED TO THE RESERVE .

C . PRESERVED PINEAPPLES , OTHER THAN IN SLICES , HALF SLICES OR SPIRALS

ARTICLE 18

1 . FROM 1 JANUARY TO 31 DECEMBER 1985 , A COMMUNITY TARIFF QUOTA OF 44 900 TONNES SHALL BE OPENED BY THE COMMUNITY FOR IMPORTS OF PRESERVED PINEAPPLES , OTHER THAN IN SLICES , HALF SLICES OR SPIRALS , FALLING WITHIN THE FOLLOWING SUBHEADINGS OF THE COMMON CUSTOMS TARIFF : EX 20.06 B II A ) 5 , EX 20.06 B II B ) 5 , EX 20.06 B II C ) 1 DD ) AND EX 20.06 B II C ) 2 BB ) . WITHIN THIS TARIFF QUOTA THE CUSTOMS DUTY SHALL BE SUSPENDED AT 12 % , INCREASED BY THE LEVY ON SUGAR WHERE THE SUGAR CONTENT EXCEEDS 17 % BY WEIGHT IN THE CASE OF PRODUCTS FALLING WITHIN SUBHEADING EX 20.06 B II A ) 5 AA ) , AND 19 % BY WEIGHT IN THE CASE OF PRODUCTS FALLING WITHIN SUBHEADING EX 20.06 B II B ) 5 AA ) .

IMPORTS INTO GREECE OF THE PRODUCTS REFERRED TO ABOVE SHALL BE SUBJECT TO THE CUSTOMS DUTIES ESTABLISHED IN ACCORDANCE WITH ARTICLE 117 OF THE 1979 ACT OF ACCESSION .

2 . THIS TARIFF QUOTA SHALL APPLY SOLELY TO PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN ANNEX III . THOSE IMPORTS WHICH ENJOY EXEMPTION FROM CUSTOMS DUTIES UNDER OTHER PREFERENTIAL TARIFF ARRANGEMENTS GRANTED BY THE COMMUNITY MAY NOT BE CHARGED AGAINST THIS QUOTA .

FOR THE PURPOSES OF THE APPLICATION OF THIS SECTION , THE CONCEPT OF " ORIGINATING PRODUCTS " SHALL BE DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF REGULATION ( EEC ) NO 802/68 .

ARTICLE 19

1 . A FIRST TRANCHE OF 39 500 TONNES SHALL BE APPORTIONED AMONG THE MEMBER STATES . THE SHARES FOR EACH MEMBER STATE WHICH , SUBJECT TO ARTICLE 22 , SHALL BE VALID UNTIL 31 DECEMBER 1985 , SHALL BE AS LISTED IN COLUMN 6 OF ANNEX I .

2 . THE SECOND TRANCHE OF 5 400 TONNES SHALL CONSTITUTE THE RESERVE .

ARTICLE 20

1 . WHERE A MEMBER STATE HAS USED 90 % OR MORE OF ITS INITIAL SHARE AS FIXED IN ARTICLE 19 ( 1 ) , OR OF THAT SHARE MINUS ANY PORTION RETURNED TO THE RESERVE PURSUANT TO ARTICLE 22 , IT SHALL FORTHWITH , BY NOTIFYING THE COMMISSION , DRAW A SECOND SHARE , TO THE EXTENT THAT THE RESERVE SO PERMITS , EQUAL TO 10 % OF ITS INITIAL SHARE ROUNDED UP , SHOULD THE OCCASION ARISE , TO THE NEAREST UNIT .

2 . WHERE A MEMBER STATE , AFTER EXHAUSTING ITS INITIAL SHARE , HAS USED 90 % OR MORE OF THE SECOND SHARE DRAWN BY IT , THAT MEMBER STATE SHALL FORTHWITH , UNDER THE CONDITIONS LAID DOWN IN PARAGRAPH 1 , DRAW A THIRD SHARE , EQUAL TO 5 % OF ITS INITIAL SHARE ROUNDED UP , SHOULD THE OCCASION ARISE , TO THE NEAREST UNIT .

3 . WHERE A MEMBER STATE , AFTER EXHAUSTING ITS SECOND SHARE , HAS USED 90 % OR MORE OF THE THIRD SHARE DRAWN BY IT , THAT MEMBER STATE SHALL , UNDER THE SAME CONDITIONS , DRAW A FOURTH SHARE EQUAL TO THE THIRD . THIS PROCESS SHALL CONTINUE UNTIL THE RESERVE HAS BEEN EXHAUSTED .

4 . BY WAY OF DEROGATION FROM PARAGRAPHS 1 , 2 AND 3 , A MEMBER STATE MAY DRAW SHARES LOWER THAN THOSE SPECIFIED THEREIN IF THERE ARE GROUNDS FOR BELIEVING THAT THE LATTER MAY NOT BE USED IN FULL . ANY MEMBER STATE APPLYING THIS PARAGRAPH SHALL INFORM THE COMMISSION OF ITS GROUNDS FOR SO DOING .

5 . ANY MEMBER STATE MAY , WHILST INFORMING THE COMMISSION , LIMIT THE AGGREGATE TOTAL OF ITS ADDITIONAL SHARES TO 50 % OR TO A HIGHER PROPORTION OF ITS ORIGINAL SHARE .

ARTICLE 21

WITHOUT PREJUDICE TO THE PROVISIONS OF ARTICLE 22 , ADDITIONAL SHARES DRAWN PURSUANT TO ARTICLE 20 SHALL BE VALID UNTIL 31 DECEMBER 1985 .

ARTICLE 22

A MEMBER STATE WHICH , ON 15 AUGUST 1985 , HAS NOT EXHAUSTED ITS INITIAL SHARE SHALL , NOT LATER THAN 1 SEPTEMBER 1985 , RETURN TO THE RESERVE ANY UNUSED PORTION IN EXCESS OF 20 % OF THE INITIAL AMOUNT . IT MAY RETURN A GREATER PORTION IF THERE ARE GROUNDS FOR BELIEVING THAT SUCH A PORTION MAY NOT BE USED . AT THE REQUEST OF THE COMMISSION , IT MAY ALSO MAKE ANTICIPATORY RETURNS .

MEMBER STATES SHALL , NOT LATER THAN 1 SEPTEMBER 1985 , NOTIFIY THE COMMISSION OF THE TOTAL QUANTITIES OF THE PRODUCTS IN QUESTION IMPORTED UP TO 15 AUGUST 1985 AND CHARGED AGAINST THE COMMUNITY QUOTA AND OF ANY PORTION OF THEIR INITIAL SHARE RETURNED TO THE RESERVE .

D . PRESERVED PINEAPPLES , IN SLICES , HALF SLICES OR SPIRALS

ARTICLE 23

1 . FROM 1 JANUARY TO 31 DECEMBER 1985 , A COMMUNITY TARIFF QUOTA OF 29 560 TONNES SHALL BE OPENED BY THE COMMUNITY FOR IMPORTS OF PRESERVED PINEAPPLES , IN SLICES , HALF SLICES OR SPIRALS , FALLING WITHIN THE FOLLOWING SUBHEADINGS OF THE COMMON CUSTOMS TARIFF : EX 20.06 B II A ) 5 , EX 20.06 B II B ) 5 , EX 20.06 B II C ) 1 DD ) AND EX 20.06 B II C ) 2 BB ) . WITHIN THIS TARIFF QUOTA , THE CUSTOMS DUTY SHALL BE SUSPENDED AT 15 % , INCREASED BY THE LEVY ON SUGAR WHERE THE SUGAR CONTENT EXCEEDS 17 % BY WEIGHT IN THE CASE OF PRODUCTS FALLING WITHIN SUBHEADING EX 20.06 B II A ) 5 AA ) , AND 19 % BY WEIGHT IN THE CASE OF PRODUCTS FALLING WITHIN SUBHEADING EX 20.06 B II B ) 5 AA ) .

IMPORTS INTO GREECE OF THE PRODUCTS REFERRED TO ABOVE SHALL BE SUBJECT TO THE CUSTOMS DUTIES ESTABLISHED IN ACCORDANCE WITH ARTICLE 117 OF THE 1979 ACT OF ACCESSION .

2 . THIS TARIFF QUOTA SHALL APPLY SOLELY TO PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN ANNEX III . HOWEVER , THOSE IMPORTS ALREADY ENJOYING EXEMPTION FROM CUSTOMS DUTIES UNDER OTHER PREFERENTIAL TARIFF ARRANGEMENTS GRANTED BY THE COMMUNITY MAY NOT BE CHARGED AGAINST THIS QUOTA .

FOR THE PURPOSES OF THE APPLICATION OF THIS SECTION , THE CONCEPT OF " ORIGINATING PRODUCTS " SHALL BE DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF REGULATION ( EEC ) NO 802/68 .

ARTICLE 24

1 . A FIRST TRANCHE OF 27 760 TONNES SHALL BE APPORTIONED AMONG THE MEMBER STATES . THE SHARES FOR EACH MEMBER STATE WHICH , SUBJECT TO ARTICLE 27 , SHALL BE VALID UNTIL 31 DECEMBER 1985 , SHALL BE AS LISTED IN COLUMN 6 OF ANNEX I .

2 . THE SECOND TRANCHE OF 1 800 TONNES SHALL CONSTITUTE THE RESERVE .

ARTICLE 25

1 . WHERE A MEMBER STATE HAS USED 90 % OR MORE OF ITS INITIAL SHARE AS FIXED IN ARTICLE 24 ( 1 ) , OR OF THAT SHARE MINUS ANY PORTION RETURNED TO THE RESERVE PURSUANT TO ARTICLE 27 , IT SHALL FORTHWITH , BY NOTIFYING THE COMMISSION , DRAW A SECOND SHARE , TO THE EXTENT THAT THE RESERVE SO PERMITS , EQUAL TO 10 % OF ITS INITIAL SHARE ROUNDED UP , SHOULD THE OCCASION ARISE , TO THE NEAREST UNIT .

2 . WHERE A MEMBER STATE , AFTER EXHAUSTING ITS INITIAL SHARE , HAS USED 90 % OR MORE OF THE SECOND SHARE DRAWN BY IT , THAT MEMBER STATE SHALL , FORTHWITH UNDER THE CONDITIONS LAID DOWN IN PARAGRAPH 1 , DRAW A THIRD SHARE , EQUAL TO 5 % OF ITS INITIAL SHARE ROUNDED UP , SHOULD THE OCCASION ARISE , TO THE NEAREST UNIT .

3 . WHERE A MEMBER STATE , AFTER EXHAUSTING ITS SECOND SHARE , HAS USED 90 % OR MORE OF THE THIRD SHARE DRAWN BY IT , THAT MEMBER STATE SHALL , UNDER THE SAME CONDITIONS , DRAW A FOURTH SHARE EQUAL TO THE THIRD . THIS PROCESS SHALL CONTINUE UNTIL THE RESERVE HAS BEEN EXHAUSTED .

4 . BY WAY OF DEROGATION FROM PARAGRAPHS 1 , 2 AND 3 , A MEMBER STATE MAY DRAW SHARES LOWER THAN THOSE SPECIFIED THEREIN IF THERE ARE GROUNDS FOR BELIEVING THAT THE LATTER MAY NOT BE USED IN FULL . ANY MEMBER STATE APPLYING THIS PARAGRAPH SHALL INFORM THE COMMISSION OF ITS GROUNDS FOR SO DOING .

5 . ANY MEMBER STATE MAY , WHILST INFORMING THE COMMISSION , LIMIT THE AGGREGATE TOTAL OF ITS ADDITIONAL SHARES TO 50 % OR TO A HIGHER PROPORTION OF ITS ORIGINAL SHARE .

ARTICLE 26

WITHOUT PREJUDICE TO THE PROVISIONS OF ARTICLE 27 , ADDITIONAL SHARES DRAWN PURSUANT TO ARTICLE 25 SHALL BE VALID UNTIL 31 DECEMBER 1985 .

ARTICLE 27

A MEMBER STATE WHICH , ON 15 SEPTEMBER 1985 , HAS NOT EXHAUSTED ITS INITIAL SHARE SHALL , NOT LATER THAN 1 OCTOBER 1985 , RETURN TO THE RESERVE ANY UNUSED PORTION IN EXCESS OF 20 % OF THE INITIAL AMOUNT . IT MAY RETURN A GREATER PORTION IF THERE ARE GROUNDS FOR BELIEVING THAT SUCH A PORTION MAY NOT BE USED . AT THE REQUEST OF THE COMMISSION , IT MAY ALSO MAKE ANTICIPATORY RETURNS .

MEMBER STATES SHALL , NOT LATER THAN 1 OCTOBER 1985 , NOTIFY THE COMMISSION OF THE TOTAL QUANTITIES OF THE PRODUCTS IN QUESTION IMPORTED UP TO 15 SEPTEMBER 1985 AND CHARGED AGAINST THE COMMUNITY QUOTA AND OF ANY PORTION OF THEIR INITIAL SHARE RETURNED TO THE RESERVE .

SECTION IV

GENERAL PROVISIONS

ARTICLE 28

THE COMMISSION SHALL KEEP AN ACCOUNT OF THE SHARES OPENED BY THE MEMBER STATES PURSUANT TO ARTICLES 9 , 10 , 14 , 15 , 19 , 20 , 24 AND 25 AND SHALL , AS SOON AS THE INFORMATION REACHES IT , INFORM EACH STATE OF THE EXTENT TO WHICH THE RESERVES HAVE BEEN USED UP .

IT SHALL INFORM THE MEMBER STATES NOT LATER THAN :

- 21 NOVEMBER 1985 , OF THE AMOUNT STILL IN THE RESERVE FOLLOWING ANY RETURN OF SHARES PURSUANT TO ARTICLE 12 ,

- 15 OCTOBER 1985 , OF THE AMOUNT STILL IN THE RESERVES FOLLOWING ANY RETURN OF SHARES PURSUANT TO ARTICLES 17 AND 27 ,

- 15 SEPTEMBER 1985 , OF THE AMOUNT STILL IN THE RESERVE FOLLOWING ANY RETURN OF SHARES PURSUANT TO ARTICLE 22 .

IT SHALL ENSURE THAT , WHEN AN AMOUNT EXHAUSTING A RESERVE IS DRAWN , THE AMOUNT SO DRAWN DOES NOT EXCEED THE BALANCE AVAILABLE AND SHALL TO THIS END NOTIFY THE AMOUNT OF THAT BALANCE TO THE MEMBER STATE MAKING THE LAST DRAWING .

THE MEMBER STATES SHALL TAKE ALL APPROPRIATE MEASURES TO ENSURE THAT ADDITIONAL SHARES DRAWN PURSUANT TO ARTICLES 10 , 15 , 20 AND 25 ARE OPENED IN SUCH A WAY THAT IMPORTS MAY BE CHARGED WITHOUT INTERRUPTION AGAINST THEIR CUMULATIVE SHARES OF THE COMMUNITY QUOTAS .

ARTICLE 29

BY 28 FEBRUARY 1986 AT THE LATEST , MEMBER STATES SHALL NOTIFY THE COMMISSION OF THE FINAL TOTAL OF THE QUANTITIES CHARGED AND ANY BALANCE OF THE SHARES STILL UNUSED AT 31 DECEMBER 1985 . UP TO THE LIMIT OF THE BALANCES REMAINING , AND AT THE REQUEST OF THE MEMBER STATES , THE COMMISSION SHALL AUTHORIZE THE MEMBER STATES TO MAKE ANY NECESSARY REGULARIZATION OF THE QUANTITIES CHARGED AGAINST IMPORTS ACTUALLY MADE DURING THE PERIOD REFERRED TO IN ARTICLE 1 ( 1 ) . THE COMMISSION SHALL INFORM THE MEMBER STATES THEREOF .

ARTICLE 30

1 . THE MEMBER STATES SHALL ENSURE FREE ACCESS TO THE SHARES ALLOCATED TO THEM FOR IMPORTERS OF THE SAID GOODS .

2 . THE EXTENT TO WHICH A MEMBER STATE HAS USED UP ITS SHARE SHALL BE DETERMINED ON THE BASIS OF IMPORTS OF THE SAID GOODS WHICH HAVE BEEN ENTERED FOR FREE CIRCULATION AND WHICH ARE ACCOMPANIED BY A CERTIFICATE OF ORIGIN IN ACCORDANCE WITH THE RULES REFERRED TO IN ARTICLES 8 , 13 , 18 AND 23 .

3 . GOODS SHALL QUALIFY FOR A TARIFF QUOTA ONLY IF THE CERTIFICATE OF ORIGIN REFERRED TO IN PARAGRAPH 2 IS SUBMITTED BEFORE THE DATE ON WHICH THE LEVYING OF DUTIES IS REINTRODUCED .

ARTICLE 31

WHERE THE COMMISSION SO REQUESTS , AND IN ANY CASE AT LEAST MONTHLY , THE MEMBER STATES SHALL INFORM IT OF IMPORTS OF THE PRODUCTS IN QUESTION CHARGED AGAINST THEIR SHARES . THIS INFORMATION SHALL SHOW BOTH THE VALUE EXPRESSED IN ECU AND THE QUANTITY EXPRESSED IN TONNES .

ARTICLE 32

WHERE THE COMMISSION FINDS THAT IMPORTS OF PRODUCTS BENEFITING FROM THE TREATMENT PROVIDED FOR IN ARTICLES 1 , 3 , 8 , 13 , 18 AND 23 ARE IMPORTED INTO THE COMMUNITY IN QUANTITIES OR AT PRICES WHICH PLACE OR ARE LIKELY TO PLACE COMMUNITY PRODUCERS OF SIMILAR OR DIRECTLY COMPETITIVE PRODUCTS AT A SERIOUS DISADVANTAGE OR CREATE AN UNFAVOURABLE SITUATION IN THE ACP STATES , THE LEVYING OF CUSTOMS DUTIES APPLIED WITHIN THE COMMUNITY MAY BE REINTRODUCED IN WHOLE OR IN PART ON IMPORTS OF THE PRODUCTS IN QUESTION FROM THE COUNTRY OR COUNTRIES OR TERRITORY OR TERRITORIES WHICH ARE THE CAUSE OF SUCH DISADVANTAGE . SUCH MEASURES MAY ALSO BE TAKEN IN THE EVENT OF ACTUAL OR POTENTIAL SERIOUS DISADVANTAGE WHICH IS CONFINED TO A SINGLE REGION OF THE COMMUNITY .

ARTICLE 33

1 . THE COMMISSION MAY DECIDE , BY MEANS OF A REGULATION , TO REINTRODUCE THE LEVYING OF CUSTOMS DUTIES FOR A SPECIFIED PERIOD , IN ORDER TO ENSURE THAT ARTICLE 32 IS APPLIED .

2 . WHERE ACTION ON THE PART OF THE COMMISSION IS REQUESTED BY A MEMBER STATE , THE FORMER SHALL GIVE ITS DECISION WITHIN A PERIOD OF NOT MORE THAN 10 WORKING DAYS FROM THE DATE OF RECEIPT OF THE REQUEST AND SHALL INFORM THE MEMBER STATE OF THIS DECISION .

3 . EACH MEMBER STATE MAY REFER THE MEASURE TAKEN BY THE COMMISSION TO THE COUNCIL WITHIN A PERIOD OF 10 WORKING DAYS FOLLOWING THE DATE ON WHICH IT WAS NOTIFIED . THE FACT THAT THE MATTER IS REFERRED TO THE COUNCIL SHALL NOT CAUSE THE MEASURE TO BE SUSPENDED . THE COUNCIL SHALL MEET IMMEDIATELY . IT MAY , ACTING ON A QUALIFIED MAJORITY , AMEND OR RESCIND THE MEASURE IN QUESTION .

ARTICLE 34

ARTICLES 32 AND 33 SHALL PREJUDICE NEITHER THE APPLICATION OF THE SAFEGUARD CLAUSES ADOPTED UNDER THE COMMON AGRICULTURAL POLICY PURSUANT TO ARTICLE 43 OF THE TREATY NOR THOSE ADOPTED UNDER THE COMMON COMMERCIAL POLICY PURSUANT TO ARTICLE 113 OF THE TREATY .

ARTICLE 35

MEMBER STATES AND THE COMMISSION SHALL COOPERATE CLOSELY TO ENSURE COMPLIANCE WITH THIS REGULATION .

ARTICLE 36

THIS REGULATION SHALL ENTER INTO FORCE ON 1 JANUARY 1985 .

THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .

DONE AT BRUSSELS , 18 DECEMBER 1984 .

FOR THE COUNCIL

THE PRESIDENT

P . BARRY

ANNEX II

LIST OF PRODUCTS FALLING WITHIN CHAPTERS 1 TO 24 ORIGINATING IN DEVELOPING COUNTRIES AND TERRITORIES TO WHICH THE GENERALIZED TARIFF PREFERENCES WILL APPLY ( 1 ) ( 2 ) ( 3 )

ORDER NO * CCT HEADING NO * DESCRIPTION * RATE OF DUTY

* 01.01 * LIVE HORSES , ASSES , MULES AND HINNIES :

* * A . HORSES :

52.0010 * * II . FOR SLAUGHTER ( 4 ) * 2 %

52.0020 * * III . OTHER * 12 %

* 02.01 * MEAT AND EDIBLE OFFALS OF THE ANIMALS FALLING WITHIN HEADING NO 01.01 , 01.02 , 01.03 OR 01.04 , FRESH , CHILLED OR FROZEN :

* * A . MEAT :

* * III . OF SWINE :

52.0030 * * B ) OTHER * FREE

* 02.04 * OTHER MEAT AND EDIBLE MEAT OFFALS , FRESH , CHILLED OR FROZEN :

52.0040 * * EX A . OF DOMESTIC PIGEONS * 5 %

52.0050 * * EX B . FURRED GAME * FREE

* * C . OTHER :

52.0060 * * EX I . FROGS' LEGS * FREE

52.0070 * * II . OTHER * FREE

* 03.01 * FISH , FRESH ( LIVE OR DEAD ) , CHILLED OR FROZEN :

* * B . SALTWATER FISH :

* * I . WHOLE , HEADLESS OR IN PIECES :

52.0080 * * E ) SHARKS * 4 % ( * * )

52.0090 * * G ) ATLANTIC HALIBUT AND LESSER OR GREENLAND HALIBUT * 4 % ( * * )

* * V ) OTHER :

52.0100 * * - AQUARIUM FISH * FREE ( * * )

* * II . FILLETS :

* * B ) FROZEN :

52.0110 * * 10 . OF SHARKS ( SQUALUS SPP ) * 10 % ( * * )

52.0120 * * EX 14 . OF HALIBUT * 10 % ( * * )

52.0130 * * C . LIVERS AND ROES * 5 % ( * * )

* 03.02 * FISH , DRIED , SALTED OR IN BRINE ; SMOKED FISH , WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS :

* * A . DRIED , SALTED OR IN BRINE :

* * I . WHOLE , HEADLESS OR IN PIECES :

52.0140 * * A . I . D ) ATLANTIC HALIBUT ( HIPPOGLOSSUS HIPPOGLOSSUS ) * 10 % ( * * )

52.0150 * * E ) SALMON , SALTED OR IN BRINE * 2 % ( * * )

52.0160 * * EX F ) HILSA SPP , IN BRINE * 8 % ( * * )

* * II . FILLETS :

* * EX D ) OTHER :

52.0170 * * - HILSA SPP , IN BRINE * 10 % ( * * )

* 03.03 * CRUSTACEANS AND MOLLUSCS , WHETHER IN SHELL OR NOT , FRESH ( LIVE OR DEAD ) , CHILLED , FROZEN , SALTED , IN BRINE OR DRIED ; CRUSTACEANS , IN SHELL , SIMPLY BOILED IN WATER :

* * A . CRUSTACEANS :

52.0180 * * I . CRAWFISH * 7 % ( * * )

* * II . LOBSTERS ( HOMARUS SPP ) :

52.0190 * * A ) LIVE * 4 % ( * * )

* * B ) OTHER

52.0200 * * 1 . WHOLE * 4 % ( * * )

52.0210 * * 2 . OTHER * 4 % ( * * )

52.0220 * * III . CRABS AND FRESHWATER CRAYFISH * 4 % ( * * )

* * IV . SHRIMPS AND PRAWNS :

52.0230 * * A ) PRAWNS AND SHRIMPS OF THE PANDALIDAE FAMILY * 4 % ( * * )

52.0240 * * C ) OTHER * 4,5 % ( * * )

* * V . OTHER :

* * EX B ) OTHER :

52.0250 * * - PEURULLUS SPP * 4 % ( * * )

* * B . MOLLUSCS :

52.0260 * * II . MUSSELS * 5,5 % ( * * )

* * IV . OTHER :

* * A ) FROZEN :

* * 1 . SQUID :

52.0270 * * AA ) LOLIGO SPP * 4 % ( * * )

52.0280 * * BB ) TODARODES SAGITTATUS * 4 % ( * * )

52.0300 * * 2 . CUTTLE-FISH OF THE SPECIES SEPIA OFFICINALIS , ROSSIA MACROSOMA AND SEPIOLA RONDELETI * 5,5 % ( * * )

52.0310 * * 3 . OCTOPUS * 4 % ( * * )

52.0320 * * 4 . COQUILLES ST JACQUES ( PECTEN MAXIMUS ) * 4 % ( * * )

52.0330 * * 5 . STRIPED VENUS AND OTHER SPECIES OF THE FAMILY VENERIDAE * 4 % ( * * )

52.0340 * * 6 . OTHER * 4 % ( * * )

52.0350 * * B ) OTHER * 4 % ( * * )

52.0360 * 04.06 * NATURAL HONEY * 25 %

* 04.07 * EDIBLE PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED :

52.0370 * * - ROYAL JELLY * 4 %

52.0375 * * - OTHER * 2 %

* 05.03 * HORSEHAIR AND HORSEHAIR WASTE , WHETHER OR NOT PUT UP ON A LAYER OR BETWEEN TWO LAYERS OF OTHER MATERIAL :

52.0380 * * B . OTHER * FREE

* 05.07 * SKINS AND OTHER PARTS OF BIRDS , WITH THEIR FEATHERS OR DOWN , FEATHERS AND PARTS OF FEATHERS ( WHETHER OR NOT WITH TRIMMED EDGES ) AND DOWN , NOT FURTHER WORKED THAN CLEANED , DISINFECTED OR TREATED FOR PRESERVATION ; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS :

* * A . BED FEATHERS ; DOWN :

52.0390 * * II . OTHER * FREE

52.0400 * * B . OTHER * FREE

* 05.13 * NATURAL SPONGES :

52.0410 * * B . OTHER * FREE

* 06.02 * OTHER LIVE PLANTS , INCLUDING TREES , SHRUBS , BUSHES , ROOTS , CUTTINGS AND SLIPS :

* * A . UNROOTED CUTTINGS AND SLIPS :

52.0420 * * II . OTHER * 8 %

* * EX D . OTHER :

52.0430 * * - YUCCAS AND CACTUSES , NOT PLANTED IN POTS , TUBS , BOXES OR THE LIKE * 8 %

52.0440 * * - TREES AND SHRUBS , EXCLUDING FRUIT - AND FOREST-TREES AND SHRUBS ; OTHER LIVE PLANTS , CUTTINGS AND ROOTS , EXCLUDING AZALEAS , ROSES , PERENNIAL PLANTS AND MUSHROOM SPAWN * 12 %

* 06.03 * CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES , FRESH , DRIED , DYED , BLEACHED , IMPREGNATED OR OTHERWISE PREPARED :

* * A . FRESH :

* * EX I . FROM 1 JUNE TO 31 OCTOBER :

52.0450 * * - ORCHIDS ( FAMILY ORCHIDACEAE ) AND ANTHURIUM * 15 %

* * EX II . FROM 1 NOVEMBER TO 31 MAY :

52.0460 * * - ORCHIDS ( FAMILY ORCHIDACEAE ) AND ANTHURIUM * 15 %

* * EX B . OTHER :

52.0470 * * - CUT FLOWERS , NOT FURTHER PREPARED THAN DRIED * 7 %

52.0480 * * - CUT FLOWERS , DYED , BLEACHED , IMPREGNATED OR OTHERWISE PREPARED * 15 %

* 06.04 * FOLIAGE , BRANCHES AND OTHER PARTS ( OTHER THAN FLOWERS OR BUDS ) OF TREES , SHRUBS , BUSHES AND OTHER PLANTS , AND MOSSES , LICHENS AND GRASSES , BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR ORNAMENTAL PURPOSES , FRESH , DRIED , DYED , BLEACHED , IMPREGNATED OR OTHERWISE PREPARED :

* * B . OTHER :

52.0490 * * I . FRESH * 7 %

52.0500 * * II . NOT FURTHER PREPARED THAN DRIED * 5 %

52.0510 * * III . OTHER * 14 %

* 07.01 * VEGETABLES , FRESH OR CHILLED :

* * G . CARROTS , TURNIPS , SALAD BEETROOT , SALSIFY , CELERIAC , RADISHES AND SIMILAR EDIBLE ROOTS :

52.0520 * * III . HORSE-RADISH ( COCHLEARIA ARMORACIA ) * 13 %

* * T . OTHER :

52.0530 * * EX I . COURGETTES , FROM 1 JANUARY TO THE LAST DAY OF FEBRUARY * 9 %

52.0535 * * EX II . AUBERGINES , FROM 1 JANUARY TO 31 MARCH * 9 %

* * EX III . OTHER :

52.0540 * * - OKRA ( HIBISCUS ESCULENTUS L . OR ABELMOSCHUS ESCULENTUS ( L . ) MOENCH ) ; MORINGA OLEIFERA ( DRUMSTICKS ) * FREE

52.0545 * * - PUMPKINS AND COURGES , FROM 1 JANUARY TO LAST DAY OF FEBRUARY * 9 %

52.0550 * * - OTHER , EXCLUDING CELERY STICKS AND PARSLEY , FROM 1 JANUARY TO 31 MARCH * 9 %

* 07.02 * VEGETABLES ( WHETHER OR NOT COOKED ) , PRESERVED BY FREEZING :

* * EX B . OTHER :

52.0560 * * - OKRA ( HIBISCUS ESCULENTUS L . OR ABELMOSCHUS ESCULENTUS ( L . ) MOENCH ) * 13 %

* 07.03 * VEGETABLES PROVISIONALLY PRESERVED IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS , BUT NOT SPECIALLY PREPARED FOR IMMEDIATE CONSUMPTION :

* * EX E . OTHER VEGETABLES :

52.0570 * * - OKRA ( HIBISCUS ESCULENTUS L . OR ABELMOSCHUS ESCULENTUS ( L . ) MOENCH ) * FREE

52.0575 * * - BAMBOO SHOOTS * 6 %

* 07.04 * DRIED , DEHYDRATED OR EVAPORATED VEGETABLES , WHOLE , CUT , SLICED , BROKEN OR IN POWDER BUT NOT FURTHER PREPARED :

* * EX B . OTHER :

52.0580 * * - MUSHROOMS , EXCLUDING CULTIVATED MUSHROOMS * 8 %

52.0590 * * - HORSE-RADISH ( COCHLEARIA ARMORACIA ) * FREE

52.0600 * * - OKRA ( HIBISCUS ESCULENTUS L . OR ABELMOSCHUS ESCULENTUS ( L . ) MOENCH ) * 11 %

52.0610 * * - SWEET PEPPERS WITH A HUMIDITY CONTENT OF 9,5 % OR LESS * 12 %

* 07.05 * DRIED LEGUMINOUS VEGETABLES , SHELLED , WHETHER OR NOT SKINNED OR SPLIT :

* * B . OTHER :

* * I . PEAS ( INCLUDING CHICK PEAS ) AND BEANS ( OF THE GENUS " PHASEOLUS " ) :

52.0620 * * - BEANS OF THE GENUS " PHASEOLUS " * FREE

52.0630 * * - CHICK PEAS OF THE SPECIES " CICER ARIETINUM " * FREE

52.0640 * * - OTHER * 2 %

* * III . OTHER :

52.0650 * * - CAJAN PEAS OF THE SPECIES " CAJANUS CAJAN " * FREE

52.0660 * * - OTHER * 3 %

* 07.06 * MANIOC , ARROWROOT , SALEP , JERUSALEM ARTICHOKES , SWEET POTATOES AND OTHER SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT , FRESH OR DRIED , WHOLE OR SLICED ; SAGO PITH :

52.0670 * * B . OTHER * FREE

* 08.01 * DATES , BANANAS , COCONUTS , BRAZIL NUTS , CASHEW NUTS , PINEAPPLES , AVOCADOS , MANGOES , GUAVAS AND MANGOSTEENS , FRESH OR DRIED , SHELLED OR NOT :

* * EX A . DATES

52.0680 * * - FOR INDUSTRIAL TRANSFORMATION , EXCLUDING THE MANUFACTURE OF ALCOHOL , OR FOR CONDITIONING FOR RETAIL SALE IN IMMEDIATE PACKINGS WITH A NET CAPACITY OF 11 KG OR LESS ( 4 ) * 8 %

* * EX B . BANANAS :

52.0690 * * - DRIED * FREE

52.0700 * * D . AVOCADOS * 6 %

52.0710 * * E . COCONUTS * FREE

* * H . OTHER :

52.0720 * * - MANGOSTEENS , GUAVAS * FREE

52.0730 * * - MANGOES * 4 %

* 08.02 * CITRUS FRUIT , FRESH OR DRIED :

* * EX E . OTHER :

52.0740 * * - LIMES AND LIMETTES ( CITRUS AURANTIFOLIA VAR . LUMIO AND VAR . LIMETTA ) * 9,6 %

* 08.05 * NUTS OTHER THAN THOSE FALLING WITHIN HEADING NO 08.01 , FRESH OR DRIED , SHELLED OR NOT :

52.0750 * * D . PISTACHIOS * FREE

52.0760 * * E . PECANS * FREE

52.0770 * * F . ARECA ( OR BETEL ) AND COLA * FREE

52.0780 * * EX G . OTHER ( EXCLUDING HAZELNUTS ) * FREE

* 08.07 * STONE FRUIT , FRESH :

52.0790 * * E . OTHER * 7 %

* 08.08 * BERRIES FRESH :

52.0800 * * C . BILBERRIES ( FRUIT OF THE SPECIES VACCINIUM MYRTILLUS ) * FREE

52.0810 * * E . PAPAWS * FREE

52.0820 * * F . OTHER * 5 %

* EX 08.09 * OTHER FRUIT , FRESH :

52.0830 * * - ROSE-HIPS FRUIT * FREE

52.0840 * * - WATERMELONS , FROM 1 NOVEMBER TO 30 APRIL * 6,5 %

52.0850 * * - OTHER , EXCLUDING MELONS AND WATERMELONS * 6 %

* 08.10 * FRUIT ( WHETHER OR NOT COOKED ) , PRESERVED BY FREEZING , NOT CONTAINING ADDED SUGAR :

52.0860 * * EX B . - BILBERRIES ( FRUIT OF THE SPECIES VACCINIUM MYRTILLUS ) * 7 %

52.0870 * * - BLACKBERRIES ( BRAMBLEBERRIES ) , MULBERRIES AND CLOUDBERRIES * 8 %

52.0880 * * C . FRUIT OF THE SPECIES VACCINIUM MYRTILLOIDES AND VACCINIUM ANGUSTIFOLIUM * 7 %

* * EX D . OTHER :

52.0890 * * - QUINCES * 11 %

52.0900 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 6 %

52.0910 * * - ROSE-HIPS FRUIT * FREE

* 08.11 * FRUIT PROVISIONALLY PRESERVED ( FOR EXAMPLE , BY SULPHUR DIOXIDE GAS , IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS ) , BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION ) :

52.0920 * * C . PAPAWS * FREE

52.0930 * * D . BILBERRIES ( FRUIT OF THE SPECIES VACCINIUM MYRTILLUS ) * 2 %

* * E . OTHER :

52.0940 * * - QUINCES * 4 %

52.0950 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * FREE

* 08.12 * FRUIT , DRIED , OTHER THAN THAT FALLING WITHIN HEADING NOS 08.01 , 08.02 , 08.03 , 08.04 OR 08.05 :

52.0960 * * A . APRICOTS * 5,5 %

52.0970 * * E . PAPAWS * FREE

* * EX G . OTHER :

52.0980 * - TAMARIND ( PODS , PULP ) * FREE

52.0990 * * - ROSE-HIPS FRUIT * FREE

52.1000 * 08.13 * PEEL OF MELONS AND CITRUS FRUIT , FRESH , FROZEN , DRIED OR PROVISIONALLY PRESERVED IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS * FREE

* 09.01 * COFFEE , WHETHER OR NOT ROASTED OR FREE OF CAFFEINE ; COFFEE HUSKS AND SKINS ; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION :

* * A . COFFEE :

* * I . UNROASTED :

52.1010 * * B ) FREE OF CAFFEINE * 9 %

* * II . ROASTED :

52.1020 * * A ) NOT FREE OF CAFFEINE * 12 %

52.1030 * * B ) FREE OF CAFFEINE * 13 %

52.1040 * * B . HUSKS AND SKINS * 8 %

52.1050 * * C . COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION * 14 %

* 09.02 * TEA :

52.1060 * * A . IN IMMEDIATE PACKINGS OF A NET CAPACITY NOT EXCEEDING 3 KG * FREE

* 09.04 * PEPPER OF THE GENUS " PIPER " ; PIMENTO OF THE GENUS " CAPSICUM " OR THE GENUS " PIMENTA " :

* * A . NEITHER CRUSHED NOR GROUND :

* * I . PEPPER :

52.1070 * * B ) OTHER * 4 %

* * II . PIMENTO :

52.1080 * * C ) OTHER * 5 %

* * B . CRUSHED OR GROUND :

52.1090 * * I . PIMENTO OF THE GENUS " CAPSICUM " * 5 %

52.1100 * * II . OTHER * 4 %

* 09.06 * CINNAMON AND CINNAMON-TREE FLOWERS :

52.1110 * A . GROUND * FREE

52.1120 * * B . OTHER * FREE

52.1130 * 09.07 * CLOVES ( WHOLE FRUIT , CLOVES AND STEMS ) * 10 %

* 09.08 * NUTMEG , MACE AND CARDAMOMS :

* * A . NEITHER CRUSHED NOR GROUND :

* * II . OTHER :

52.1140 * * A ) NUTMEG * FREE

* * B . CRUSHED OR GROUND :

52.1150 * * I . NUTMEG * FREE

52.1160 * * II . MACE * FREE

* 09.09 * SEEDS OF ANISE , BADIAN , FENNEL , CORIANDER , CUMIN , CARAWAY AND JUNIPER :

* * A . NEITHER CRUSHED NOR GROUND :

52.1170 * * I . ANISEED * FREE

52.1180 * * II . BADIAN SEED * 7 %

* * III . SEEDS OF FENNEL , CORIANDER , CUMIN , CARAWAY AND JUNIPER :

* * B ) OTHER :

52.1190 * * 2 . OTHER * FREE

* * B . CRUSHED OR GROUND :

52.1200 * * I . BADIAN SEED * 7 %

52.1210 * * III . OTHER * FREE

* 09.10 * THYME , SAFFRON AND BAY LEAVES ; OTHER SPICES :

* * A . THYME :

* * I . NEITHER CRUSHED NOR GROUND :

52.1220 * * B ) OTHER * 11 %

52.1230 * * II . CRUSHED OR GROUND * 13 %

52.1240 * * B . BAY LEAVES * 12 %

* * F . OTHER SPICES , INCLUDING THE MIXTURES REFERRED TO IN NOTE 1 ( B ) TO THIS CHAPTER :

52.1250 * * I . NEITHER CRUSHED NOR GROUND * FREE

* * II . CRUSHED OR GROUND :

52.1260 * * B ) OTHER * 3 %

* 11.04 * FLOUR OF THE DRIED LEGUMINOUS VEGETABLES FALLING WITHIN HEADING NO 07.05 OR OF THE FRUITS FALLING WITHIN ANY HEADING IN CHAPTER 8 ; FLOUR AND MEAL OF SAGO AND OF ROOTS AND TUBERS FALLING WITHIN HEADING NO 07.06 :

52.1270 * * A . FLOUR OF THE DRIED LEGUMINOUS VEGETABLES FALLING WITHIN HEADING NO 07.05 * 2 %

* * B . FLOUR OF THE FRUITS FALLING WITHIN ANY HEADING IN CHAPTER 8 :

52.1280 * * I . OF BANANAS * FREE

* * II . OTHER :

52.1290 * * - CHESTNUTS * 7,5 %

52.1300 * * - NOT SPECIFIED * 2 %

* 12.07 * PLANTS AND PARTS ( INCLUDING SEEDS AND FRUITS ) OF TREES , BUSHES , SHRUBS OR OTHER PLANTS , BEING GOODS OF A KIND USED PRIMARILY IN PERFUMERY , IN PHARMACY , OR FOR INSECTICIDAL , FUNGICIDAL OR SIMILAR PURPOSES , FRESH OR DRIED , WHOLE , CUT , CRUSHED , GROUND OR POWDERED :

52.1320 * * B . LIQUORICE ROOTS * FREE

52.1330 * * C . TONQUIN BEANS * FREE

* 12.08 * CHICORY ROOTS , FRESH OR DRIED , WHOLE OR CUT , UNROASTED ; LOCUST BEANS , FRESH OR DRIED , WHETHER OR NOT KIBBLED OR GROUND , BUT NOT FURTHER PREPARED ; FRUIT KERNELS AND OTHER VEGETABLE PRODUCTS OF A KIND USED PRIMARILY FOR HUMAN FOOD , NOT FALLING WITHIN ANY OTHER HEADING :

* * C . LOCUST BEAN SEEDS :

52.1360 * * I . NOT DECORTICATED , CRUSHED OR GROUND * FREE

52.1370 * * II . OTHER * 6 %

52.1380 * * D . APRICOT , PEACH AND PLUM STONES , AND KERNELS THEREOF * FREE

* 13.02 * SHELLAC , SEED LAC , STICK LAC AND OTHER LACS ; NATURAL GUMS , RESINS , GUM-RESINS AND BALSAMS :

52.1390 * * A . CONIFER RESINS * FREE

* 13.03 * VEGETABLE SAPS AND EXTRACTS ; PECTIC SUBSTANCES , PECTINATES AND PECTATES ; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS , DERIVED FROM VEGETABLE PRODUCTS :

* * A . VEGETABLE SAPS AND EXTRACTS :

52.1400 * * III . OF QUASSIA AMARA * FREE

52.1410 * * IV . OF LIQUORICE * FREE ( * )

52.1420 * * V . OF PYRETHRUM AND OF THE ROOTS OF PLANTS CONTAINING ROTENONE * FREE

52.1430 * * VII . INTERMIXTURES OF VEGETABLE EXTRACTS , FOR THE MANUFACTURE OF BEVERAGES OR OF FOOD PREPARATIONS * FREE

* * VIII . OTHER :

52.1440 * * A ) MEDICINAL * FREE

* * B . PECTIC SUBSTANCES , PECTINATES AND PECTATES :

52.1450 * * EX I . DRY , EXCLUDING APPLE , PEAR AND QUINCE PECTIC SUBSTANCES * 12 %

52.1460 * * EX II . OTHER , EXCLUDING APPLE , PEAR AND QUINCE PECTIC SUBSTANCES * 7 %

* * C . AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS DERIVED FROM VEGETABLE PRODUCTS :

52.1470 * * I . AGAR-AGAR * FREE

52.1480 * * II . MUCILAGES AND THICKENERS EXTRACTED FROM LOCUST BEANS OR LOCUST BEAN SEEDS * FREE

14.01 * VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING ( FOR EXAMPLE , CEREAL STRAW , CLEANED , BLEACHED OR DYED , OSIER , REEDS , RUSHES , RATTANS , BAMBOOS , RAFFIA AND LIME BARK ) :

* * A . OSIER :

52.1490 * * II . OTHER * FREE

52.1500 * * B . CEREAL STRAW , CLEANED , BLEACHED OR DYED * FREE

* 15.03 * LARD STEARIN , OLEOSTEARIN AND TALLOW STEARIN ; LARD OIL , OLEO-OIL AND TALLOW OIL , NOT EMULSIFIED OR MIXED OR PREPARED IN ANY WAY :

* * A . LARD STEARIN AND OLEOSTEARIN :

52.1510 * * II . OTHER * FREE

52.1520 * * B . TALLOW OIL FOR INDUSTRIAL USES OTHER THAN THE MANUFACTURE OF FOODSTUFFS FOR HUMAN CONSUMPTION ( 4 ) * FREE

52.1530 * * C . OTHER * 5 %

* 15.04 * FATS AND OILS , OF FISH AND MARINE MAMMALS , WHETHER OR NOT REFINED :

* * A . FISH-LIVER OIL :

52.1540 * * I . OF A VITAMIN A CONTENT NOT EXCEEDING 2 500 INTERNATIONAL UNITS PER GRAM * FREE

* 15.05 * WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM ( INCLUDING LANOLIN ) :

52.1550 * * A . WOOL GREASE , CRUDE * FREE

52.1560 * * B . OTHER * FREE

52.1570 * 15.06 * OTHER ANIMAL OILS AND FATS ( INCLUDING NEAT'S FOOT OILS AND FATS FROM BONES OR WASTE ) * FREE

* 15.07 * FIXED VEGETABLE OILS , FLUID OR SOLID , CRUDE , REFINED OR PURIFIED :

52.1580 * * B . CHINA-WOOD AND OITICICA OIL ; MYRTLE WAX AND JAPAN WAX * FREE

* * C . CASTOR OIL :

52.1590 * * II . OTHER * 6 %

* * D . OTHER OILS :

* * I . FOR TECHNICAL OR INDUSTRIAL USES OTHER THAN THE MANUFACTURE OF FOODSTUFFS FOR HUMAN CONSUMPTION ( 4 ) :

* * A ) CRUDE :

52.1600 * * 1 . PALM OIL * 2,5 %

52.1610 * * EX 3 . OTHER , EXCLUDING LINSEED OIL , GROUNDNUT OIL , SUNFLOWER SEED OIL AND COLZA OIL * 2,5 %

* * B ) OTHER :

* * EX 2 . OTHER :

52.1620 * * - PALM KERNEL AND COCONUT OIL * 6,5 %

* * II . OTHER :

* * A ) PALM OIL :

52.1630 * * 1 . CRUDE * 4 %

52.1640 * * 2 . OTHER * 12 %

* * B ) OTHER :

52.1650 * * 1 . SOLID , IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 1 KG OR LESS * 18 %

* * 2 . SOLID , OTHER ; FLUID :

* * EX AA ) CRUDE :

52.1660 * * - PALM KERNEL AND COCONUT OIL * 7 %

* * EX BB ) OTHER :

52.1670 * * - PALM KERNEL AND COCONUT OIL * 13 %

* 15.10 * FATTY ACID OILS FROM REFINING ; FATTY ALCOHOLS :

52.1680 * * A . STEARIC ACID * FREE

52.1690 * * B . OLEIC ACID * 3 %

52.1700 * * C . OTHER FATTY ACIDS ; ACID OILS FROM REFINING * FREE

52.1710 * * D . FATTY ALCOHOLS * 6 %

* 15.11 * GLYCEROL AND GLYCEROL LYES :

52.1720 * * A . CRUDE GLYCEROL AND GLYCEROL LYES * FREE

52.1730 * * B . OTHER , INCLUDING SYNTHETIC GLYCEROL * FREE

* 15.12 * ANIMAL OR VEGETABLE OILS AND FATS , WHOLLY OR PARTLY HYDROGENATED , OR SOLIDIFIED OR HARDENED BY ANY OTHER PROCESS , WHETHER OR NOT REFINED , BUT NOT FURTHER PREPARED :

52.1740 * * A . IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 1 KG OR LESS * 16 %

52.1750 * * B . OTHER * 11 %

* 15.15 * SPERMACETI , CRUDE , PRESSED OR REFINED , WHETHER OR NOT COLOURED ; BEESWAX AND OTHER INSECT WAXES , WHETHER OR NOT COLOURED :

52.1760 * * A . SPERMACETI , CRUDE , PRESSED OR REFINED , WHETHER OR NOT COLOURED * FREE

* * B . BEESWAX AND OTHER INSECT WAXES , WHETHER OR NOT COLOURED :

52.1770 * * II . OTHER * FREE

* 15.16 * VEGETABLE WAXES , WHETHER OR NOT COLOURED :

52.1780 * * B . OTHER * FREE

* 15.17 * DEGRAS ; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES :

52.1790 * * A . DEGRAS * FREE

* * B . RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES :

* * II . OTHER :

52.1800 * * A ) OIL FOOTS AND DREGS ; SOAPSTOCKS * FREE

52.1810 * * B ) OTHER * FREE

* 16.02 * OTHER PREPARED OR PRESERVED MEAT OR MEAT OFFAL :

* * A . LIVER :

52.1820 * * I . GOOSE OR DUCK LIVER * 14 %

* * B . OTHER :

* * II . GAME OR RABBIT MEAT OR OFFAL :

52.1830 * * - GAME * 8 %

52.1840 * * - RABBIT * 14 %

* * III . OTHER :

* * B ) OTHER :

* * 1 . CONTAINING BOVINE MEAT OR OFFAL :

* * EX BB ) OTHER :

52.1850 * * - PREPARED OR PRESERVED BOVINE TONGUE * 17 %

* * 2 . OTHER :

* * AA ) OF SHEEP OR GOATS :

52.1860 * * - OF SHEEP * 18 %

52.1870 * * - OF GOATS * 16 %

52.1880 * * BB ) OTHER * 16 %

* 16.03 * MEAT EXTRACTS , MEAT JUICES AND FISH EXTRACTS , IN IMMEDIATE PACKINGS OF A NET CAPACITY OF :

52.1890 * * B . MORE THAN 1 KG BUT LESS THAN 20 KG * FREE

52.1900 * * C . 1 KG OR LESS * 5 %

* 16.04 * PREPARED OR PRESERVED FISH , INCLUDING CAVIAR AND CAVIAR SUBSTITUTES :

* * A . CAVIAR AND CAVIAR SUBSTITUTES :

52.1910 * * I . CAVIAR ( STURGEON ROE ) * 12 % ( * * )

52.1920 * * II . OTHER * 14 % ( * * )

52.1930 * * B . SALMONIDAE * 4 % ( * * )

* * EX F . BONITO ( SARDA SPP ) , MACKEREL AND ANCHOVIES :

52.1940 * * - BONITO ( SARDA SPP ) * 18 % ( * * )

52.1945 * * - MACKEREL * 19 % ( * * )

* * G . OTHER :

52.1950 * * I . FILLETS , RAW , COATED WITH BATTER OR BREADCRUMBS , DEEP FROZEN * 10 % ( * * )

52.1960 * * II . OTHER * 9 % ( * * )

* 16.05 * CRUSTACEANS AND MOLLUSCS , PREPARED OR PRESERVED :

52.1970 * * A . CRABS * 6 % ( * * )

52.1980 * * EX B . OTHER , EXCLUDING SHRIMPS OF THE CRANGON SPP TYPE AND SNAILS OTHER THAN SEASNAILS * 6 % ( * * )

* 17.04 * SUGAR CONFECTIONERY , NOT CONTAINING COCOA :

52.1990 * * A . LIQUORICE EXTRACT CONTAINING MORE THAN 10 % BY WEIGHT OF SUCROSE BUT NOT CONTAINING OTHER ADDED SUBSTANCES * 9 %

52.2000 * * B . CHEWING GUM * 2 % + VC WITH A MAX . OF 23 %

52.2010 * * C . WHITE CHOCOLATE * 4 % + VC WITH A MAX . OF 27 % + ADS

52.2020 * * D . OTHER * 6 % + VC WITH A MAX . OF 27 % + ADS

52.2030 * 18.03 * COCOA PASTE ( IN BULK OR IN BLOCK ) , WHETHER OR NOT DEFATTED * 11 %

52.2040 * 18.05 * COCOA POWDER , UNSWEETENED * 9 %

* 18.06 * CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA :

52.2050 * * A . COCOA POWDER , NOT OTHERWISE SWEETENED THAN BY THE ADDITION OF SUCROSE * 3 % + VC

52.2060 * * C . CHOCOLATE AND CHOCOLATE GOODS , WHETHER OR NOT FILLED ; SUGAR CONFECTIONERY AND SUBSTITUTES THEREFOR MADE FROM SUGAR SUBSTITUTION PRODUCTS , CONTAINING COCOA * 9 % + VC WITH A MAX . OF 27 % + ADS

* 19.02 * MALT EXTRACT ; PREPARATIONS OF FLOUR , MEAL , STARCH OF MALT EXTRACT , OF A KIND USED AS INFANT FOOD OR FOR DIETETIC OR CULINARY PURPOSES , CONTAINING LESS THAN 50 % BY WEIGHT OF COCOA :

* * B . OTHER :

52.2070 * * I . CONTAINING MALT EXTRACT AND NOT LESS THAN 30 % BY WEIGHT OF REDUCING SUGARS ( EXPRESSED AS MALTOSE ) * FREE + VC

* * II . OTHER :

52.2080 * * - PREPARATIONS BASED ON FLOUR OF LEGUMINOUS VEGETABLES IN THE FORM OF SUN-DRIED DISCS OF DOUGH , KNOWN AS " PAPAD " * FREE

52.2090 * * - OTHER * FREE + VC

52.2100 * EX 19.04 * TAPIOCA AND SAGO , EXCLUDING TAPIOCA AND SAGO SUBSTITUTES OBTAINED FROM POTATO OR OTHER STARCHES * 2 % + VC

52.2110 * 19.05 * PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREALS PRODUCTS ( PUFFED RICE , CORN FLAKES AND SIMILAR PRODUCTS ) * FREE + VC

* 19.07 * BREAD , SHIPS' BISCUITS AND OTHER ORDINARY BAKERS' WARES , NOT CONTAINING ADDED SUGAR , HONEY , EGGS , FATS , CHEESE OR FRUIT , COMMUNION WAFERS , EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE , SEALING WAFERS , RICE PAPER AND SIMILAR PRODUCTS :

52.2120 * * A . CRISPBREAD * VC WITH A MAX . OF 24 % + ADF

52.2130 * * B . MATZOS * FREE + VC WITH A MAX . OF 20 % + ADF

52.2140 * * C . COMMUNION WAFERS , EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE , SEALING WAFERS , RICE PAPER AND SIMILAR PRODUCTS * FREE + VC

52.2150 * * D . OTHER * 4 % + VC

* 19.08 * PASTRY , BISCUITS , CAKES AND OTHER FINE BAKERS' WARES , WHETHER OR NOT CONTAINING COCOA IN ANY PROPORTION :

52.2160 * * A . GINGERBREAD AND THE LIKE * FREE + VC

* 20.01 * VEGETABLES AND FRUIT , PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID , WITH OR WITHOUT SUGAR , WHETHER OR NOT CONTAINING SALTS , SPICES OR MUSTARD :

52.2170 * * EX C . OTHER , EXCLUDING " MIXED PICKLES " AND SWEET PEPPERS * 14 %

* 20.02 * VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID :

52.2180 * * B . TRUFFLES * 14 %

52.2190 * * D . ASPARAGUS * 20 %

52.2200 * * E . SAUERKRAUT * 15 %

52.2210 * * EX F . CAPERS * 12 %

* * EX H . OTHER , INCLUDING MIXTURES :

52.2220 * * - MORINGA OLEIFERA ( DRUMSTICKS ) * FREE

52.2225 * * - BAMBOO SHOOTS * 11 %

* 20.03 * FRUIT PRESERVED BY FREEZING , CONTAINING ADDED SUGAR :

* * EX A . WITH A SUGAR CONTENT EXCEEDING 13 % BY WEIGHT :

52.2230 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 6 % + ( L )

* * EX B . OTHER :

52.2240 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 6 %

* 20.04 * FRUIT , FRUIT-PEEL AND PARTS OF PLANTS , PRESERVED BY SUGAR ( DRAINED , GLACE OR CRYSTALLIZED ) :

* * B . OTHER :

* * EX I . WITH A SUGAR CONTENT EXCEEDING 13 % BY WEIGHT :

52.2250 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 6 % + ( L )

* * EX II . OTHER :

52.2260 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 6 %

* 20.05 * JAMS , FRUIT JELLIES , MARMALADES , FRUIT PUREE AND FRUIT PASTES , BEING COOKED PREPARATIONS , WHETHER OR NOT CONTAINING ADDED SUGAR :

* * B . JAMS AND MARMALADES OF CITRUS FRUIT :

52.2270 * * EX I . WITH A SUGAR CONTENT EXCEEDING 30 % BY WEIGHT , EXCLUDING ORANGE JAM AND MARMALADE * 19 % + ( L )

52.2280 * * EX II . WITH A SUGAR CONTENT EXCEEDING 13 % BUT NOT EXCEEDING 30 % BY WEIGHT , EXCLUDING ORANGE JAM AND MARMALADE * 19 % + ( L )

52.2290 * * EX III . OTHER , EXCLUDING ORANGE JAM AND MARMALADE * 19 %

* * C . OTHER :

* * I . WITH A SUGAR CONTENT EXCEEDING 30 % BY WEIGHT :

* * EX B ) OTHER :

52.2300 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 8 % + ( L )

* * EX II . WITH A SUGAR CONTENT EXCEEDING 13 % BUT NOT EXCEEDING 30 % BY WEIGHT :

52.2310 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 8 % + ( L )

* * EX III . OTHER :

52.2320 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 8 %

* 20.06 * FRUIT , OTHERWISE PREPARED OR PRESERVED , WHETHER OR NOT CONTAINING ADDED SUGAR OR SPIRIT :

* * A . NUTS ( INCLUDING GROUND-NUTS ) , ROASTED , IN IMMEDIATE PACKINGS OF A NET CAPACITY :

* * I . OF MORE THAN 1 KG :

52.2330 * * - ALMONDS , WALNUTS AND HAZELNUTS * 12 % ( * )

52.2340 * * - OTHER * 6 %

* * II . OF 1 KG OR LESS :

52.2350 * * - ALMONDS , WALNUTS AND HAZELNUTS * 14 % ( * )

52.2360 * * - OTHER * 6 %

* * B . OTHER :

* * I . CONTAINING ADDED SPIRIT :

52.2370 * * A ) GINGER * 10 %

* * B ) PINEAPPLES , IN IMMEDIATE PACKINGS OF A NET CAPACITY :

* * 1 . OF MORE THAN 1 KG :

52.2380 * * AA ) WITH A SUGAR CONTENT EXCEEDING 17 % BY WEIGHT * 10 % + ( L )

52.2390 * * BB ) OTHER * 10 %

* * 2 . OF 1 KG OR LESS :

52.2400 * * AA ) WITH A SUGAR CONTENT EXCEEDING 19 % BY WEIGHT * 10 % + ( L )

52.2410 * * BB ) OTHER * 10 %

* * C ) GRAPES :

52.2420 * * 1 . WITH A SUGAR CONTENT EXCEEDING 13 % BY WEIGHT * 25 % + ( L )

52.2430 * * 2 . OTHER * 25 %

* * D ) PEACHES , PEARS AND APRICOTS , IN IMMEDIATE PACKINGS OF A NET CAPACITY :

* * 1 . OF MORE THAN 1 KG :

52.2440 * * AA ) WITH A SUGAR CONTENT EXCEEDING 13 % BY WEIGHT * 25 % + ( L )

52.2450 * * BB ) OTHER * 25 %

* * 2 . OF 1 KG OR LESS :

52.2460 * * AA ) WITH A SUGAR CONTENT EXCEEDING 15 % BY WEIGHT * 25 % + ( L )

52.2470 * * BB ) OTHER * 25 %

* * E ) OTHER FRUITS :

52.2480 * * EX 1 . WITH A SUGAR CONTENT EXCEEDING 9 % BY WEIGHT , EXCLUDING CHERRIES * 25 % + ( L )

52.2490 * * EX 2 . OTHER , EXCLUDING CHERRIES * 25 %

* * F ) MIXTURES OF FRUIT :

52.2500 * * 1 . WITH A SUGAR CONTENT EXCEEDING 9 % BY WEIGHT * 25 % + ( L )

52.2510 * * 2 . OTHER * 25 %

* * B . II . NOT CONTAINING ADDED SPIRIT :

* * A ) CONTAINING ADDED SUGAR , IN IMMEDIATE PACKINGS OF A NET CAPACITY OF MORE THAN 1 KG :

52.2520 * * 2 . GRAPEFRUIT SEGMENTS * 10 % + ( L )

52.2530 * * 3 . MANDARINS ( INCLUDING TANGERINES AND SATSUMAS ) ; CLEMENTINES , WILKINGS AND OTHER SIMILAR CITRUS HYBRIDS * 19 % + ( L ) ( * )

52.2540 * * 4 . GRAPES * 18 % + ( L ) ( * )

* * EX 8 . OTHER FRUITS :

52.2550 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 6 % + ( L )

52.2560 * * - TAMARIND ( PODS , PULP ) * 7 % + ( L )

* * 9 . MIXTURES OF FRUIT :

* * EX AA ) MIXTURES IN WHICH NO SINGLE FRUIT EXCEEDS 50 % OF THE TOTAL WEIGHT OF THE FRUITS :

52.2570 * * - MIXTURES OF TWO OR MORE FRUITS FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING MELONS AND WATERMELONS * 9 % + ( L )

* * B ) CONTAINING ADDED SUGAR , IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 1 KG OR LESS :

52.2580 * * 2 . GRAPEFRUIT SEGMENTS * 10 % + ( L )

52.2590 * * 3 . MANDARINS ( INCLUDING TANGERINES AND SATSUMAS ) ; CLEMENTINES , WILKINGS AND OTHER SIMILAR CITRUS HYBRIDS * 19 % + ( L ) ( * )

52.2600 * * 4 . GRAPES * 19 % + ( L ) ( * )

* * EX 8 . OTHER FRUITS :

52.2610 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 7 % + ( L )

* * 9 . MIXTURES OF FRUIT :

* * EX AA ) MIXTURES IN WHICH NO SINGLE FRUIT EXCEEDS 50 % OF THE TOTAL WEIGHT OF THE FRUITS :

52.2620 * * - MIXTURES OF TWO OR MORE FRUITS FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING MELONS AND WATERMELONS * 7 % + ( L )

* * B . II . C ) NOT CONTAINING ADDED SUGAR , IN IMMEDIATE PACKINGS OF A NET CAPACITY :

* * 1 . OF 4,5 KG OR MORE :

* * EX DD ) OTHER FRUITS :

52.2630 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 6 %

* * EX EE ) MIXTURES OF FRUIT :

52.2640 * * - MIXTURES OF TWO OR MORE FRUITS FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING MELONS AND WATERMELONS , IN WHICH NO SINGLE FRUIT EXCEEDS 50 % OF THE TOTAL WEIGHT OF THE FRUITS * 9 %

* * 2 . OF LESS THAN 4,5 KG :

* * EX BB ) OTHER FRUIT AND MIXTURES OF FRUIT :

52.2650 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 6 %

52.2660 * * - MIXTURES OF TWO OR MORE FRUITS FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING MELONS AND WATERMELONS , IN WHICH NO SINGLE FRUIT EXCEEDS 50 % OF THE TOTAL WEIGHT OF THE FRUITS * 10 %

* 20.07 * FRUIT JUICES ( INCLUDING GRAPE MUST ) AND VEGETABLE JUICE , WHETHER OR NOT CONTAINING ADDED SUGAR , BUT UNFERMENTED AND NOT CONTAINING SPIRIT :

* * A . OF A DENSITY EXCEEDING 1,33 G/CM3 AT 20+ C :

* * III . OTHER :

* * EX A ) OF A VALUE EXCEEDING 30 ECU PER 100 KG NET WEIGHT :

52.2670 * * - FRUIT FALLING WITHIN SUBHEADING 08.01 A * FREE

52.2680 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING DATES , PINEAPPLES , MELONS AND WATERMELONS * 8 %

52.2690 * * - FRUIT FALLING WITHIN SUBHEADING 08.02 D * 28 %

* * EX B ) OTHER

52.2700 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 8 % + ( L )

52.2710 * * - FRUIT FALLING WITHIN SUBHEADING 08.02 D * 28 % + ( L )

* * B . OF A DENSITY OF 1,33 G/CM3 OR LESS AT 20+ C :

* * II . OTHER :

* * A ) OF A VALUE EXCEEDING 30 ECU PER 100 KG NET WEIGHT :

52.2740 * * 2 . GRAPEFRUIT JUICE * 8 %

* * 3 . LEMON JUICE OR OTHER CITRUS JUICES :

* * EX AA ) CONTAINING ADDED SUGAR :

52.2750 * * - EXCLUDING LEMON JUICE * 13 % ( * )

* * EX BB ) OTHER :

52.2760 * * - EXCLUDING LEMON JUICE * 13 % ( * )

* * 4 . PINEAPPLE JUICE :

52.770 * * AA ) CONTAINING ADDED SUGAR * 17 % + ( L ) ( * )

52.2780 * * BB ) OTHER * 17 % ( * )

* * 6 . OTHER FRUIT AND VEGETABLE JUICES :

* * EX AA ) CONTAINING ADDED SUGAR :

52.2790 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 8 %

52.2800 * * - OTHER , EXCLUDING APRICOT AND PEACH JUICES * 17 %

* * EX BB ) OTHER :

52.2810 * * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 8 %

52.2820 * * - OTHER , EXCLUDING APRICOT AND PEACH JUICES * 18 %

* * 7 . MIXTURES :

* * EX BB ) OTHER , EXCLUDING MIXTURES CONTAINING , EITHER SEPARATELY OR TOGETHER , OVER 25 % OF GRAPE , CITRUS FRUIT , PINEAPPLE , APPLE , PEAR , TOMATO , APRICOT OR PEACH JUICE :

52.2830 * * 11 . CONTAINING ADDED SUGAR * 17 % ( * )

52.2840 * * 22 . OTHER * 18 % ( * )

* * B ) OF A VALUE OF 30 ECU OR LESS PER 100 KG NET WEIGHT :

* * 2 . GRAPEFRUIT JUICE :

52.2850 * * AA ) WITH AN ADDED SUGAR CONTENT EXCEEDING 30 % BY WEIGHT * 8 % + ( L )

52.2860 * * BB ) OTHER * 8 %

* * B . II . B ) 4 . OTHER CITRUS FRUIT JUICES :

52.2870 * * AA ) WITH AN ADDED SUGAR CONTENT EXCEEDING 30 % BY WEIGHT * 14 % + ( L ) ( * )

52.2880 * * BB ) WITH AN ADDED SUGAR CONTENT OF 30 % OR LESS BY WEIGHT * 14 % ( * )

52.2890 * * CC ) NOT CONTAINING ADDED SUGAR * 15 % ( * )

* 5 . PINEAPPLES JUICE :

52.2900 * * AA ) WITH AN ADDED SUGAR CONTENT EXCEEDING 30 % BY WEIGHT * 17 % + ( L ) ( * )

52.2910 * * BB ) WITH AN ADDED SUGAR CONTENT OF 30 % OR LESS BY WEIGHT * 17 % ( * )

52.2920 * * CC ) NOT CONTAINING ADDED SUGAR * 17 % ( * )

* * 7 . OTHER FRUIT AND VEGETABLE JUICES :

* * EX AA ) WITH AN ADDED SUGAR CONTENT EXCEEDING 30 % BY WEIGHT :

52.2930 * * - OF FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 8 % + ( L )

52.2940 * * - OTHER , EXCLUDING APRICOT AND PEACH JUICES * 17 % + ( L )

* * EX BB ) WITHIN AN ADDED SUGAR CONTENT OF 30 % OR LESS BY WEIGHT :

52.2950 * * - OF FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 8 %

52.2960 * * - OTHER , EXCLUDING APRICOT AND PEACH JUICES * 17 %

* * EX CC ) NOT CONTAINING ADDED SUGAR :

52.2970 * * - OF FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS * 8 %

52.2980 * * - OTHER , EXCLUDING APRICOT AND PEACH JUICES * 18 %

* * 8 . MIXTURES :

* * EX BB ) OTHER , EXCLUDING MIXTURES CONTAINING , EITHER SEPARATELY OR TOGETHER , OVER 25 % OF GRAPE , CITRUS FRUIT , PINEAPPLE , APPLE , PEAR , TOMATO , APRICOT OR PEACH JUICE :

52.2990 * * 11 . WITH AN ADDED SUGAR CONTENT EXCEEDING 30 % BY WEIGHT * 17 % + ( L ) ( * )

52.3000 * * 22 . WITH AN ADDED SUGAR CONTENT OF 30 % OR LESS BY WEIGHT * 17 % ( * )

52.3010 * * 33 . NOT CONTAINING ADDED SUGAR * 18 % ( * )

* 21.02 * EXTRACTS , ESSENCES OR CONCENTRATES , OF COFFEE , TEA OR MATE AND PREPARATIONS WITH A BASIS OF THOSE EXTRACTS , ESSENCES OR CONCENTRATES ; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES AND EXTRACTS , ESSENCES AND CONCENTRATES THEREOF :

52.3020 * * EX A . ESSENCES OR CONCENTRATES OF COFFEE * 9 %

52.3030 * * B . EXTRACTS , ESSENCES OR CONCENTRATES OF TEA OR MATE AND PREPARATIONS WITH A BASIS OF THOSE EXTRACTS , ESSENCES OR CONCENTRATES * FREE

* * C . ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES :

52.3040 * * II . OTHER * 2 % + VC

* * D . EXTRACTS , ESSENCES AND CONCENTRATES OF ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES :

52.3050 * * II . OTHER * 2 % + VC

* 21.03 * MUSTARD FLOUR AND PREPARED MUSTARD :

* * A . MUSTARD FLOUR , IN IMMEDIATE PACKINGS OF A NET CAPACITY :

52.3060 * * I . OF 1 KG OR LESS * FREE

52.3070 * * II . OF MORE THAN 1 KG * FREE

52.3080 * * B . PREPARED MUSTARD * 7 %

* 21.04 * SAUCES ; MIXED CONDIMENTS AND MIXED SEASONINGS :

52.3090 * * B . SAUCES WITH A BASIS OF TOMATO PUREE * 6 %

* * EX C . OTHER :

52.3100 * * - PRODUCTS WITH A TOMATO KETCHUP BASIS * 7 %

52.3110 * * - OTHER , EXCLUDING SAUCES WITH A VEGETABLE OIL BASIS * 5 %

* 21.05 * SOUPS AND BROTHS , IN LIQUID , SOLID OR POWDER FORM ; HOMOGENIZED COMPOSITE FOOD PREPARATIONS :

52.3120 * * A . SOUPS AND BROTHS , IN LIQUID , SOLID OR POWDER FORM * 11 %

52.3130 * * B . HOMOGENIZED COMPOSITE FOOD PREPARATIONS * 17 %

* 21.06 * NATURAL YEASTS ( ACTIVE OR INACTIVE ) ; PREPARED BAKING POWDERS :

* * A . ACTIVE NATURAL YEASTS :

52.3140 * * I . CULTURE YEAST * 8 %

* * II . BAKER'S YEAST :

52.3150 * * A ) DRIED * 4 % + VC

52.3160 * * B ) OTHER * 4 % + VC

52.3170 * * III . OTHER * 10 %

* * B . INACTIVE NATURAL YEASTS :

52.3180 * * I . IN TABLET , CUBE OR SIMILAR FORM , OR IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 1 KG OR LESS * 6 %

52.3190 * * II . OTHER * FREE

52.3200 * * C . PREPARED BAKING POWDERS * 3 %

* 21.07 * FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED :

* * A . CEREALS IN GRAIN OR EAR FORM , PRE-COOKED OR OTHERWISE PREPARED :

52.3210 * * I . MAIZE * 3 % + VC

52.3220 * * II . RICE * 3 % + VC

52.3230 * * III . OTHER * 2 % + VC

* * G . OTHER :

* * I . CONTAINING NO MILKFATS OR CONTAINING LESS THAN 1,5 % BY WEIGHT OF SUCH FATS :

* * A ) CONTAINING NO SUCROSE OR CONTAINING LESS THAN 5 % WEIGHT OF SUCROSE ( INCLUDING INVERT SUGAR EXPRESSED AS SUCROSE ) :

* * EX I . CONTAINING NO STARCH OR LESS THAN 5 % BY WEIGHT OF STARCH :

52.3250 * * - PALM TREE CORES * 7 %

* 22.01 * WATERS , INCLUDING SPA WATERS AND AERATED WATERS ; ICE AND SNOW :

52.3260 * * A . SPA WATERS , NATURAL OR ARTIFICIAL ; AERATED WATERS * FREE

* 22.02 * LEMONADE , FLAVOURED SPA WATERS AND FLAVOURED AERATED WATERS , AND OTHER NON-ALCOHOLIC BEVERAGES , NOT INCLUDING FRUIT AND VEGETABLE JUICES WITHIN HEADING NO 20.07 :

52.3270 * * A . NOT CONTAINING MILK OR MILKFATS * 6 %

52.3280 * 22.03 * BEER MADE FROM MALT * 14 %

* 22.09 * SPIRITS ( OTHER THAN THOSE OF HEADING NO 22.08 ) ; LIQUEURS AND OTHER SPIRITUOUS BEVERAGES ; COMPOUND ALCOHOLIC PREPARATIONS ( KNOWN AS CONCENTRATED EXTRACTS' ) FOR THE MANUFACTURE OF BEVERAGES :

* * C . SPIRITUOUS BEVERAGES :

* * V . OTHER , IN CONTAINERS HOLDING :

* * EX A ) TWO LITRES OR LESS :

52.3290 * * - TEQUILLA , PISCO AND SINGANI * 1,30 ECU PER HL PER % VOL OF ALCOHOL + 5 ECU PER HL

* 23.01 * FLOURS AND MEALS , OF MEAT OFFALS , FISH , CRUSTACEANS OR MOLLUSCS , UNFIT FOR HUMAN CONSUMPTION , GREAVES :

52.3300 * * B . FLOURS AND MEALS OF FISH , CRUSTACEANS OR MOLLUSCS * FREE ( * * )

* 23.02 * BRAN , SHARPS AND OTHER RESIDUES DERIVED FROM THE SIFTING , MILLING OR WORKING OF CEREALS OR OF LEGUMINOUS VEGETABLES :

52.3310 * * B . OF LEGUMINOUS VEGETABLES * 3 %

* 23.06 * PRODUCTS OF VEGETABLE ORIGIN OF A KIND USED FOR ANIMAL FOOD , NOT ELSEWHERE SPECIFIED OR INCLUDED :

52.3320 * * B . OTHER * FREE

* 23.07 * SWEETENED FORAGE ; OTHER PREPARATIONS OF A KIND USED IN ANIMAL FEEDING :

52.3330 * * A . FISH OR MARINE MAMMAL SOLUBLES * FREE

52.3340 * * C . OTHER * 3 %

* 24.02 * MANUFACTURED TOBACCO ; TOBACCO EXTRACTS AND ESSENCES :

52.3350 * * A . CIGARETTES * 82 % ( * )

52.3360 * * B . CIGARS * 41 % ( * )

52.3370 * * C . SMOKING TOBACCO * 100 % ( * )

52.3380 * * D . CHEWING TOBACCO AND SNUFF * 45 % ( * )

52.3390 * * E . OTHER , INCLUDING AGGLOMERATED TOBACCO ; IN THE FORM OF SHEETS OR STRIP * 18 % ( * )

NOTE : THE TERMS EXPRESSED IN THE " RATE OF DUTY " COLUMN ARE EXPLAINED UNDER " ABBREVIATIONS " AT THE END OF THIS LIST .

( 1 ) AGRICULTURAL PRODUCTS QUALIFYING UNDER THE ORDINARY ARRANGEMENTS FOR EXEMPTION OR TOTAL TEMPORARY SUSPENSION OF THE COMMON CUSTOMS TARIFF ARE ONLY TOKEN ENTRIES .

( 2 ) PREFERENCES ARE NOT TO BE GRANTED IN RESPECT OF PRODUCTS MARKED WITH ONE ASTERISK , ORIGINATING IN CHINA .

( 3 ) PREFERENCES ARE NOT TO BE GRANTED IN RESPECT OF PRODUCTS MARKED WITH TWO ASTERISKS , ORIGINATING IN GREENLAND .

( 4 ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

ABBREVIATIONS

( L ) : INDICATES THAT THE GOODS REFERRED TO ARE SUBJECT TO THE LEVY SYSTEM ;

VC : INDICATES THAT THE GOODS REFERRED TO ARE SUBJECT TO A CHARGE BASED ON A VARIABLE COMPONENT WHICH IS SPECIFIED UNDER THE REGULATIONS CONCERNING TRADE IN CERTAIN GOODS RESULTING FROM THE PROCESSING OF AGRICULTURAL PRODUCTS ;

ADF : INDICATES THAT ADDITIONAL DUTY MAY BE LEVIED ON THE FLOUR CONTENT OF THE PRODUCTS CONCERNED ;

ADS : INDICATES THAT ADDITIONAL DUTY MAY BE LEVIED ON THE SUGAR CONTENT OF THE PRODUCTS CONCERNED .

ANNEX III

LIST OF DEVELOPING COUNTRIES AND TERRITORIES ENJOYING GENERALIZED TARIFF PREFERENCES ( 1 )

A . INDEPENDENT COUNTRIES

208 ALGERIA

330 ANGOLA

459 ANTIGUA AND BARBUDA

528 ARGENTINA

453 BAHAMAS

640 BAHRAIN

469 BARBADOS

421 BELIZE

516 BOLIVIA

508 BRAZIL

703 BRUNEI DARUSSALAM

676 BURMA

302 CAMEROON

512 CHILE

720 CHINA

480 COLOMBIA

318 CONGO

436 COSTA RICA

448 CUBA

600 CYPRUS

460 DOMINICA

456 DOMINICAN REPUBLIC

500 ECUADOR

220 EGYPT

428 EL SALVADOR

815 FIJI

314 GABON

276 GHANA

473 GRENADA

416 GUATEMALA

488 GUYANA

424 HONDURAS

664 INDIA

700 INDONESIA

616 IRAN

612 IRAQ

272 IVORY COAST

464 JAMAICA

628 JORDAN

696 KAMPUCHEA ( CAMBODIA )

346 KENYA

812 KIRIBATI

636 KUWAIT

604 LEBANON

268 LIBERIA

216 LIBYA

370 MADAGASCAR

701 MALAYSIA

228 MAURITANIA

373 MAURITIUS

412 MEXICO

204 MOROCCO

366 MOZAMBIQUE

803 NAURU

432 NICARAGUA

288 NIGERIA

649 OMAN

662 PAKISTAN

442 PANAMA

801 PAPUA NEW GUINEA

520 PARAGUAY

504 PERU

708 PHILIPPINES

644 QATAR

066 ROMANIA

632 SAUDI ARABIA

248 SENEGAL

706 SINGAPORE

806 SOLOMON ISLANDS

728 SOUTH KOREA

669 SRI LANKA

450 ST CHRISTOPHER AND NEVIS

465 ST LUCIA

467 ST VINCENT

492 SURINAM

393 SWAZILAND

608 SYRIA

680 THAILAND

472 TRINIDAD AND TOBAGO

212 TUNISIA

807 TUVALU

647 UNITED ARAB EMIRATES

524 URUGUAY

816 VANUATU

484 VENEZUELA

690 VIETNAM

048 YUGOSLAVIA

322 ZAIRE

378 ZAMBIA

382 ZIMBABWE

( 1 ) THE CODE NUMBER PRECEDING THE NAME OF EACH BENEFICIARY COUNTRY OR TERRITORY IS THAT GIVEN IN " GEONOMENCLATURE " ( REGULATION ( EEC ) NO 3537/83 ( OJ NO L 371 , 30 . 12 . 1982 , P . 7 ) , EXTENDED BY REGULATION ( EEC ) NO 3104/84 ( OJ NO L 291 , 8 . 11 . 1984 , P . 25 ) ) .

B . COUNTRIES AND TERRITORIES

DEPENDENT OR ADMINISTERED , OR FOR WHOSE EXTERNAL RELATIONS MEMBER STATES OF THE COMMUNITY OR THIRD COUNTRIES ARE WHOLLY OR PARTLY RESPONSIBLE

808 AMERICAN OCEANIA ( 2 )

802 AUSTRALIAN OCEANIA ( CHRISTMAS ISLAND , COCOS ( KEELING ) ISLANDS , HEARD ISLAND AND MCDONALD ISLANDS , NORFOLK ISLAND )

413 BERMUDA

357 BRITISH INDIAN OCEAN TERRITORY

463 CAYMAN ISLANDS

529 FALKLAND ISLANDS AND FALKLAND DEPENDENCIES

822 FRENCH POLYNESIA

044 GIBRALTAR

406 GREENLAND ( 1 )

740 HONG KONG

743 MACAO

377 MAYOTTE

476 NETHERLANDS ANTILLES

809 NEW CALEDONIA AND DEPENDENCIES

814 NEW ZEALAND OCEANIA ( TOKELAU AND NIUE ISLANDS ; COOK ISLANDS )

813 PITCAIRN

890 POLAR REGIONS ( FRENCH SOUTHERN AND ANTARCTIC TERRITORIES , AUSTRALIAN ANTARCTIC TERRITORIES , BRITISH ANTARCTIC TERRITORIES )

329 ST HELENA AND ST HELENA DEPENDENCIES

454 TURKS AND CAICOS ISLANDS

457 VIRGIN ISLANDS OF THE UNITED STATES

811 WALLIS AND FUTUNA ISLANDS

450 WEST INDIES

NOTE : THE ABOVE LISTS MAY BE AMENDED SUBSEQUENTLY TO TAKE ACCOUNT OF CHANGES IN THE INTERNATIONAL STATUS OF COUNTRIES OR TERRITORIES .

( 1 ) AS FROM THE ENTRY INTO FORCE OF THE TREATY , SIGNED IN BRUSSELS ON 13 MARCH 1984 , AMENDING THE TREATIES ESTABLISHING THE EUROPEAN COMMUNITIES WITH REGARD TO GREENLAND OR OF INTERIM MEASURES AGREED IN THE COUNCIL .

( 2 ) AMERICAN OCEANIA INCLUDES : GUAM , AMERICAN SAMOA ( INCLUDING SWAIN'S ISLAND ) , MIDWAY ISLANDS , JOHNSTON AND SAND ISLANDS , WAKE ISLAND AND THE TRUST TERRITORY OF THE PACIFIC ISLANDS ( THE CAROLINE , MARIANAS AND MARSHALL ISLANDS ) .

ANNEX IV

LIST OF PRODUCTS MENTIONED IN ARTICLE 1 ( 3 ) ( 1 )

ORDER NO

57.0010 01.01 LIVE HORSES , ASSES , MULES AND HINNIES

57.0020 01.04 A II PURE-BRED BREEDING ANIMALS , GOATS , LIVE ( 2 )

57.0030 01.06 OTHER LIVE ANIMALS

57.0040 02.01 A I MEAT OF HORSES , ASSES , MULES AND HINNIES , FRESH , CHILLED OR FROZEN

57.0050 02.01 A III B ) MEAT OF SWINE , OTHER THAN DOMESTIC SWINE , FRESH , CHILLED OR FROZEN

57.0060 02.01 B II A ) OFFALS OF HORSES , ASSES , MULES AND HINNIES , FRESH , CHILLED OR FROZEN

57.0070 02.01 B II B ) OFFALS OF BOVINE ANIMALS , FRESH , CHILLED OR FROZEN

57.0080 02.01 B II D ) OTHER OFFALS , FRESH , CHILLED OR FROZEN

57.0090 02.04 OTHER MEAT AND EDIBLE MEAT OFFALS , FRESH , CHILLED OR FROZEN

57.0100 02.06 A HORSEMEAT , SALTED , IN BRINE OR DRIED

57.0110 02.06 C I B ) OFFALS OF BOVINE ANIMALS , SALTED , IN BRINE , DRIED OR SMOKED

57.0120 02.06 C II B ) OFFALS OF SHEEP AND GOATS , SALTED , IN BRINE , DRIED OR SMOKED

57.0130 02.06 C III OTHER MEAT AND EDIBLE MEAT OFFALS , SALTED , IN BRINE , DRIED OR SMOKED

ORDER NO

57.0140 CHAPTER 3 FISH , XRUSTACEANS AND MOLLUSCS

57.0150 04.05 A II EGGS IN SHELL , OTHER THAN POULTRY EGGS , FRESH OR PRESERVED

57.0160 04.06 NATURAL HONEY

57.0170 04.07 EDIBLE PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED

ORDER NO

57.0180 CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED

ORDER NO

57.0190 CHAPTER 6 LIVE TREES AND OTHER PLANTS ; BULBS , ROOTS AND THE LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE

57.0200 07.01 A POTATOES , FRESH OR CHILLED

57.0210 07.01 F LEGUMINOUS VEGETABLES , SHELLED OR UNSHELLED , FRESH OR CHILLED

57.0220 07.01 G III HORSE-RADISH ( CODILEARIA ARMORACIA )

57.0230 07.01 S SWEET PEPPERS , FRESH OR CHILLED

57.0240 07.01 T OTHER VEGETABLES , FRESH OR CHILLED

57.0250 07.02 B OTHER VEGETABLES ( WHETHER OR NOT COOKED ) , PRESERVED BY FREEZING

57.0260 EX 07.03 VEGETABLES PROVISIONALLY PRESERVED IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS , BUT NOT SPECIALLY PREPARED FOR IMMEDIATE CONSUMPTION , EXCLUDING OLIVES ( 07.03 A )

57.0270 07.04 A ONIONS , DRIED , DEHYDRATED OR EVAPORATED , WHOLE , CUT , SLICED , BROKEN OR IN POWDER , BUT NOT FURTHER PREPARED

57.0280 EX 07.04 B OTHER DRIED , DEHYDRATED OR EVAPORATED VEGETABLES , WHOLE , CUT , SLICED , BROKEN OR IN POWDER , BUT NOT FURTHER PREPARED , EXCLUDING OLIVES

57.0290 07.05 DRIED LEGUMINOUS VEGETABLES , SHELLED , WHETHER OR NOT SKINNED OR SPLIT

57.0300 07.06 B OTHER

57.0310 EX 08.01 DATES , BANANAS , COCONUTS , BRAZIL NUTS , CASHEW NUTS , PINEAPPLES , AVOCADOS , MANGOES , GUAVAS AND MANGOSTEENS , FRESH OR DRIED , SHELLED OR NOT , EXCLUDING FRESH BANANAS AND FRESH PINEAPPLES

57.0320 08.02 D GRAPEFRUIT , FRESH OR DRIED

57.0330 08.02 E OTHER CITRUS FRUIT , FRESH OR DRIED

57.0340 08.05 D PISTACHIOS , FRESH OR DRIED , SHELLED OR NOT

57.0350 08.05 E PECANS , FRESH OR DRIED , SHELLED OR NOT

57.0360 08.05 F ARECA ( OR BETEL ) AND COLA , FRESH OR DRIED , SHELLED OR NOT

57.0370 EX 08.05 G OTHER NUTS , FRESH OR DRIED , SHELLED OR NOT , EXCLUDING HAZELNUTS

57.0380 08.07 E OTHER STONE FRUIT , FRESH

57.0390 08.08 C BILBERRIES ( FRUIT OF THE SPECIES VACCINIUM MYRTILLUS )

57.0400 08.08 E PAWPAWS , FRESH

57.0410 08.08 F OTHER BERRIES , FRESH

57.0420 08.09 OTHER FRUIT , FRESH

57.0430 EX 08.10 FRUIT ( WHETHER OR NOT COOKED ) , PRESERVED BY FREEZING , NOT CONTAINING ADDED SUGAR , EXCLUDING STRAWBERRIES

57.0440 08.11 FRUIT PROVISIONALLY PRESERVED ( FOR EXAMPLE , BY SULPHUR DIOXIDE GAS , IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS ) , BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION

57.0450 08.12 FRUIT , DRIED , OTHER THAN THAT FALLING WITHIN HEADING NO 08.01 , 08.02 , 08.03 , 08.04 OR 08.05

57.0460 08.13 PEEL OF MELONS AND CITRUS FRUIT , FRESH , FROZEN , DRIED , OR PROVISIONALLY PRESERVED IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS

ORDER NO

57.0470 CHAPTER 9 COFFEE , TEA , MATE AND SPICES

57.0480 10.06 A RICE FOR SOWING ( 2 )

57.0490 11.04 A FLOUR OF DRIED LEGUMINOUS VEGETABLES FALLING WITHIN HEADING NO 07.05

57.0500 11.04 B FLOUR OF THE FRUITS FALLING WITHIN ANY HEADING IN CHAPTER 8

57.0510 11.05 FLOUR , MEAL AND FLAKES OF POTATO

57.0520 11.08 B INULIN

ORDER NO

57.0530 EX CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUIT ; MISCELLANEOUS GRAINS , SEEDS AND FRUIT ; INDUSTRIAL AND MEDICAL PLANTS ; STRAW AND FODDER ; EXCLUDING SUGAR BEET AND SUGAR CANE FALLING WITHIN HEADING NO 12.04

ORDER NO

57.0540 CHAPTER 13 LACS ; GUMS ; RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

ORDER NO

57.0550 CHAPTER 14 VEGETABLE PLAITING MATERIALS ; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

57.0560 15.02 FATS OF BOVINE CATTLE , SHEEP OR GOATS , UNRENDERED ; RENDERED OR SOLVENT-EXTRACTED FATS ( INCLUDING " PREMIER JUS " ) OBTAINED FROM THOSE UNRENDERED FATS

57.0570 15.03 LARD STEARIN , OLEASTEARIN AND TALLOW STEARIN ; LARD-OIL , OLEO-OIL AND TALLOW OIL , NOT EMULSIFIED OR MIXED OR PREPARED IN ANY WAY

57.0580 15.04 FATS AND OILS , OF FISH AND MARINE MAMMALS , WHETHER OR NOT REFINED

57.0590 15.05 WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM ( INCLUDING LANOLIN )

57.0600 15.06 OTHER ANIMAL OILS AND FATS ( INCLUDING NEAT'S-FOOT OIL AND FATS FROM BONES OR WASTE )

57.0610 EX 15.07 FIXED VEGETABLE OILS , FLUID OR SOLID , CRUDE , REFINED OR PURIFIED , EXCLUDING OLIVE OIL FALLING WITHIN SUBHEADING 15.07 A

57.0620 15.08 ANIMAL AND VEGETABLE OILS , BOILED , OXIDIZED , DEHYDRATED , SULPHURIZED , BLOWN OR POLYMERIZED BY HEAT IN VACUUM OR IN INERT GAS , OR OTHERWISE MODIFIED

57.0630 15.10 FATTY ACIDS ; ACID OILS FROM REFINING ; FATTY ALCOHOLS

57.0640 15.11 GLYCEROL AND GLYCEROL LYES

57.0650 15.12 ANIMAL OR VEGETABLE OILS AND FATS , WHOLLY OR PARTLY HYDROGENATED , OR SOLIDIFIED OR HARDENED BY ANY OTHER PROCESS , WHETHER OR NOT REFINED , BUT NOT FURTHER PREPARED

57.0660 15.13 MARGARINE , IMITATION LARD AND OTHER PREPARED EDIBLE FATS

57.0670 15.15 SPERMACETI , CRUDE , PRESSED OR REFINED , WHETHER OR NOT COLOURED ; BEESWAX AND OTHER INSECT WAXES , WHETHER OR NOT COLOURED

57.0680 15.16 VEGETABLE WAXES , WHETHER OR NOT COLOURED

57.0690 15.17 A DEGRAS

57.0700 15.17 B II RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES , EXCLUDING PRODUCTS FALLING WITHIN SUBHEADING 15.17 B I

57.0710 16.02 A I OTHER PREPARED OR PRESERVED LIVER OF GOOSE OR DUCKS

57.0720 16.02 B II OTHER PREPARED OR PRESERVED MEAT OR MEAT OFFAL OR GAME OR RABBIT

57.0730 16.02 B III B ) 1 BB ) OTHER PREPARED OR PRESERVED MEAT OR MEAT OFFAL , CONTAINING BOVINE MEAT OR OFFAL , OTHER PRODUCTS THAN THOSE FALLING WITHIN SUBHEADING 16.02 B III B ) 1 AA )

57.0740 16.02 B III B ) 2 OTHER PREPARED OR PRESERVED MEAT OR MEAT OFFAL

57.0750 16.03 MEAT EXTRACTS , MEAT JUICES AND FISH EXTRACTS

57.0760 16.04 PREPARED OR PRESERVED FISH , INCLUDING CAVIAR AND CAVIAR SUBSTITUTES

57.0770 16.05 CRUSTACEANS AND MOLLUSCS , PREPARED OR PRESERVED

57.0780 17.04 SUGAR CONFECTIONERY , NOT CONTAINING COCOA

ORDER NO

57.0790 CHAPTER 18 COCOA AND COCOA PREPARATIONS

ORDER NO

57.0800 CHAPTER 19 PREPARATIONS OF CEREALS , FLOUR OR STARCH ; PASTRYCOOKS' PRODUCTS

ORDER NO

57.0810 EX CHAPTER 20 PREPARATIONS OF VEGETABLES , FRUIT OR OTHER PARTS OF PLANTS EXCLUDING :

- PRODUCTS FALLING WITHIN SUBHEADINGS 20.07 A I A ) , A I B ) 2 , B I A ) 1 AA ) , B I A ) 1 BB ) 22 , B I B ) 1 AA ) 22 AND B I B ) 1 BB ) 22 ,

- JUICE OF PINEAPPLES , FALLING WITHIN SUBHEADINGS 20.07 A III A ) AND A III B ) ,

- MIXTURES OF FRUIT JUICE CONTAINING MORE THAN 25 % PINEAPPLE JUICE , FALLING WITHIN SUBHEADING 20.07 B II A ) 7 BB )

ORDER NO

57.0820 EX CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS , EXCLUDING SUGAR SYRUPS FALLING WITHIN SUBHEADING 21.07 F

ORDER NO

57.0830 EX CHAPTER 22 BEVERAGES , SPIRITS AND VINEGAR , EXCLUDING PRODUCTS FALLING WITHIN HEADINGS AND SUBHEADINGS NO 22.04 , 22.05 , 22.07 A AND 22.09 C I

57.0840 23.01 FLOURS AND MEALS , OF MEAT , OFFALS , FISH , CRUSTACEANS OR MOLLUSCS , UNFIT FOR HUMAN CONSUMPTION ; GREAVES

57.0850 23.02 B BRAN , SHARPS AND OTHER RESIDUES DERIVED FROM THE SIFTING , MILLING OR WORKING OF LEGUMINOUS VEGETABLES

57.0860 23.06 B PRODUCTS OF VEGETABLE ORIGIN OF A KIND USED FOR ANIMAL FOOD , NOT ELSEWHERE SPECIFIED OR INCLUDED , OTHER THAN THOSE FALLING WITHIN SUBHEADING 23.06 A

57.0870 23.07 A SWEETENED FORAGE ; OTHER PREPARATIONS OF A KIND USED IN ANIMAL FEEDING : FISH OR MARINE MAMMAL SOLUBLES

57.0880 23.07 C SWEETENED FORAGE ; OTHER PREPARATIONS OF A KIND USED IN ANIMAL FEEDING , OTHER THAN THOSE PRODUCTS FALLING WITHIN SUBHEADINGS 23.07 A AND B

57.0890 24.02 MANUFACTURED TOBACCO ; TOBACCO EXTRACTS AND ESSENCES

( 1 ) AGRICULTURAL PRODUCTS QUALIFYING UNDER THE ORDINARY ARRANGEMENTS FOR EXEMPTION OR TOTAL TEMPORARY SUSPENSION OF THE COMMON CUSTOMS TARIFF ARE ONLY TOKEN ENTRIES .

( 2 ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

ANNEX V

LIST OF LEAST-DEVELOPED DEVELOPING COUNTRIES

660 AFGHANISTAN

666 BANGLADESH

284 BENIN

675 BHUTAN

391 BOTSWANA

236 BOURKINA FASSO

328 BURUNDI

306 CENTRAL AFRICAN REPUBLIC

244 CHAD

375 COMOROS

338 DJIBOUTI

310 EQUATORIAL GUINEA

334 ETHIOPIA

252 GAMBIA

260 GUINEA

257 GUINEA BISSAU

452 HAITI

684 LAOS

395 LESOTHO

386 MALAWI

667 MALDIVES

232 MALI

672 NEPAL

240 NIGER

652 NORTH YEMEN

247 REPUBLIC OF CAPE VERDE

324 RWANDA

311 SAO TOME AND PRINCIPE

355 SEYCHELLES AND DEPENDENCIES

264 SIERRA LEONE

342 SOMALIA

656 SOUTH YEMEN

224 SUDAN

352 TANZANIA

280 TOGO

817 TONGA

350 UGANDA

819 WESTERN SAMOA