WORLD TRADE  
ORGANIZATION  WT/COMTD/57 
28 March 2006 
 (06-1421) 
Committee on Trade and Development Original:   English/ 
 French/  Spanish 
 
 
GENERALIZED SYSTEM OF PREFERENCES 
 
Communication from the European Communities
 
 
 
 The following communication, dated 1 March 2006, is being circulated at the request of the 
European Communities.  
_______________ 
 
  
(Acts whose publication is obligatory) 
 
COUNCIL REGULATION (EC) No 980/2005 
of 27 June 2005 
applying a scheme of generalised tariff preferences 
 
 THE COUNCIL OF THE EUROPEAN UNION, 
 
Having regard to the Treaty establishing the European Community, and in particular Article 133 thereof,  Having regard to the proposal from the Commission,  
Having regard to the Opinion of the European Parliament
1, 
 Having regard to the Opinion of the European Economic and Social Committee
2,  
 Whereas: 
 
(1) Since 1971, the Community has granted trade preferences to developing countries, in the 
framework of its scheme of generalised tariff preferences.  (2) The Community's common commercial policy is to be consistent with and consolidate the 
objectives of development policy, in particular the eradication of poverty and the promotion of 
sustainable development and good governance in the de veloping countries.  It is to comply with the 
WTO requirements, and in particular with the GATT Enabling clause of 1979.
3 
                                                      
1 Opinion delivered on 9 March 2005 (not yet published in the Official Journal). 
2 Opinion delivered on 9 February 2005 (not yet published in the Official Journal). 
3 Differential and More Favourable Treatment, Reciproc ity and Fuller Participation of Developing Countries’, 
GATT Decision of 28 November 1979 (L/4903). WT/COMTD/57 
Page 2  
 
  (3) A communication from the Commission to the Council, the European Parliament and the 
European Economic and Social Committee of 7 July 2004 entitled ‘Developing countries, 
international trade and sustainable development:  th e function of the Community's generalised system 
of preferences (GSP) for the ten-year period from 2006 to 2015’ sets out the guidelines for the application of the scheme of generalised tariff preferences for the period 2006 to 2015. 
 
(4) This Regulation is the first Regulation impl ementing those guidelines.  It should apply until 
31 December 2008.    (5) The scheme of generalised tariff preferences (h ereinafter referred to as ‘the scheme’) should 
consist of a general arrangement granted to all the beneficiary countries and territories and two special 
arrangements taking into account the various de velopment needs of similar-situated developing 
countries.  (6) The general arrangement should be granted to all beneficiary countries unless they are 
classified by the World Bank as a high-income country  and where they are not sufficiently diversified 
in their exports.    (7) The special incentive arrangement for sustai nable development and good governance is based 
on an integral concept of sustainable developmen t as recognized by international conventions and 
instruments such as the UN Declaration on the Right to Development of 1986, the Rio Declaration on 
Environment and Development of 1992, the ILO Decl aration on Fundamental Principles and Rights at 
Work of 1998, the UN Millennium Declaration of 2000 and the Johannesburg Declaration on 
Sustainable Development of 2002.  Consequently, developing countries which due to a lack of 
diversification and insufficient integration into th e international trading system are vulnerable while 
assuming special burdens and responsibilities due to th e ratification and effective implementation of 
core international conventions on human and labour rights, e nvironmental protection and good 
governance should benefit from additional tariff pref erences.  These prefer ences are designed to 
promote further economic growth and thereby to  respond positively to the need for sustainable 
development.  Under this arrangement ad valorem  tariffs are therefore suspended for the beneficiary 
countries, as well as specific duties (unless combined with an ad valorem  duty).  The special incentive 
arrangement for sustainable development and good governance should exceptionally apply before the 
entry into force of the whole Regulation to confor m with the WTO ruling on the special arrangements 
to combat drug production and trafficking.  (8) Developing countries which already fulfil th e criteria under the special arrangement for 
sustainable development and good governance at the time of entry into force of this Regulation should 
benefit from this arrangement as quickly as possible.  They should therefore be provisionally listed as 
beneficiary countries.  They should continue to be nefit from the preferences if upon their application 
the Commission confirms their qualification by 15 December 2005.  (9) The Commission should monitor the effec tive implementation of the international 
conventions in accordance with the respectiv e mechanisms thereunder and should assess the 
relationship between additional tariff preferences and the promotion of sustainable development. 
 (10) The special arrangement for the least deve loped countries should continue to grant duty-free 
access to products originating in the least developed countries, as recognised and classified by the United Nations.  For a country no longer classified by the United Nations as a least developed country 
a transitional period should be established to allevi ate any adverse effects caused by removal of the 
tariff preferences granted under this arrangement.     WT/COMTD/57 
 Page 3 
 
 
  (11) Preferences should continue to be differe ntiated according to the sensitivity of products, 
differentiating between non-sensitive and sensitive produc ts, to take into account the situation of the 
sectors manufacturing the same products in the Community. (12) Tariff duties on non-sensitive products should c ontinue to be suspended, while duties on 
sensitive products should enjoy a tariff reduction to ensure a satisfactory utilisation rate while at the 
same time taking into account the situati on of the respective Community industries. 
 (13) Such reduction should be sufficiently attr active in order to motivate traders to use the 
opportunities offered by the scheme.  As far as ad valorem  duties are concerned, the reduction should 
therefore be a flat rate of 3.5 percentage points of the most favour ed nation (MFN) duty rate.  Specific 
duties should be reduced by 30%.  Where duties sp ecify a minimum duty, that minimum duty should 
not apply.  (14) Duties should be totally suspended where preferential treatment for an individual import 
declaration results in ad valorem  duties of 1% or less or in specific duties of EUR 2 or less as the cost 
of collecting such duties might be higher than the revenue gained. 
 (15) For the sake of coherence of the Community commercial policy, a beneficiary country should 
not benefit from both the Community's scheme and a free trade agreement, if that agreement covers at least all the preferences provided by the present scheme for that country.    
(16) Graduation should be based on criteria relate d to sections of the Common Customs Tariff.  
The graduation of a section for a beneficiary count ry should be applied when the section meets the 
criteria for graduation during three consecutive year s, to increase predictability and fairness of 
graduation by eliminating the effect of large a nd exceptional variations in the import statistics. 
 
(17) The rules of origin, concerning the definition of the concept of originating products, the 
procedures and the methods of administrative coope ration related thereto, laid down in Commission 
Regulation (EEC) No 2454/93 of 2 July 1993 layi ng down provisions for the implementation of 
Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
4, apply to tariff 
preferences provided for by this Regulation to ensu re that the benefit of this scheme goes only to 
those whom the scheme is intended to benefit.   
 
(18) The reasons for temporary withdrawal should in clude serious and systematic violations of the 
principles laid down in the conventions listed in Annex III so as to promote the objectives of those 
conventions and to ensure that no beneficiary recei ves unfair advantage through  continuous violation 
of those conventions.   
 
(19) Due to the political situation in Myanmar, te mporary withdrawal of all tariff preferences in 
respect of imports of products originati ng in Myanmar should remain in force.   
 (20) The measures necessary for the implementati on of this Regulation should be adopted in 
accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the 
exercise of implementing powers conferred on the Commission
5,  
 
                                                      
4 OJ L 253, 11.10.1993, p. 1.  Regula tion as last amended by Council Re gulation (EC) No 837/2005 (OJ L 139, 
2.6.2005, p. 1). 
5 OJ L 184, 17.7.1999, p. 23. WT/COMTD/57 
Page 4  
 
  HAS ADOPTED THIS REGULATION:   
 
CHAPTER I 
 
GENERAL PROVISIONS 
 
Article 1  
 
1. The Community scheme of generalised tariff preferences (hereinafter referred to as ‘the 
scheme’) shall, from the date of entry into force of this Regulation until 31 December 2008, apply in 
accordance with this Regulation. 
 2. This Regulation provides for:    (a) a general arrangement,  
 
(b) a special incentive arrangement for su stainable development and good governance,  
 (c) a special arrangement for least developed countries.    
Article 2  
 
The beneficiary countries of the arrangements referre d to in Article 1(2) are listed in Annex I. 
 
Article 3  
 1. A beneficiary country shall be removed from the scheme when it has b een classified by the 
World Bank as a high-income country during three c onsecutive years, and when the value of imports 
for the five largest sections of its GSP-covered im ports to the Community represent less than 75% of 
the total GSP-covered imports of the be neficiary country to the Community.   
 2. When a beneficiary country benefits from a preferential commercia l agreement with the 
Community which covers at least all the preference s provided by the present scheme for that country, 
it shall be removed from the list of beneficiary countries in Annex I.    3. The Commission shall notify a beneficiary country of its removal from the list of beneficiary countries in Annex I.   
 
Article 4 
 
The products included in the arrangements referred to in points (a) and (b) of Article 1(2) are listed in 
Annex II.    
Article 5 
 
1. The tariff preferences provided for by this Regulation shall apply to imports of products 
included in the arrangements enjoyed by the bene ficiary country in which they originate.   
 
2. For the purposes of the arrangements referred  to in Article 1(2), the rules of origin, 
concerning the definition of the concept of origin ating products, the procedures and the methods of 
administrative cooperation related thereto, are laid down in Regulation (EEC) No 2454/93. 
  WT/COMTD/57 
 Page 5 
 
 
  3. Regional cumulation within the meaning of Regulation (EEC) No 2454/93 shall also apply 
where a product used in further manufacture in a country belonging to a regional group originates in another country of the group, which does not bene fit from the arrangements applying to the final 
product, provided that both countries benef it from regional cumulation for that group.   
 
Article 6 
 
For the purposes of this Regulation:    (a) ‘Common Customs Tariff duties’ means the duties specified in Part Two of Annex I to 
Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical 
nomenclature and on the Common Customs Tariff
6, except those duties set up within the 
framework of tariff quotas;   
 (b) ‘Section’ means any of the sections of th e Common Customs Tariff as adopted by Regulation 
(EEC) No 2658/87.  For the purposes of this Re gulation only, Section XI is treated as two 
separate sections:  Section XI(a) comprising Common Customs Tariff chapters 50-60 and Section XI(b) comprising Common Customs Tariff chapters 61-63; 
 (c) ‘Committee’ means the Committe e referred to in Article 28. 
 
 
CHAPTER II 
 
ARRANGEMENTS AND TARIFF PREFERENCES 
 
SECTION 1 
 
General arrangement 
 
Article 7  
 1. Common Customs Tariff duties on products lis ted in Annex II as non-sensitive products shall 
be entirely suspended, except for agricultural components.    2. Common Customs Tariff ad valorem  duties on products listed in Annex II as sensitive 
products shall be reduced by 3.5 percentage points.  For products of sections XI(a) and XI(b), this 
reduction shall be 20%.   
 3. Where preferential duty rates, calculated in  accordance with Article 7 of Regulation (EC) 
No 2501/2001
7 on Common Customs Tariff ad valorem  duties applicable on the day before the entry 
into force of this Regulation, provide a tariff reduc tion, for the products referred to in paragraph 2 of 
this Article, of more than 3.5 percentage point s, those preferential duty rates shall apply. 
 
4. Common Customs Tariff specific duties other than minimum or maximum duties on products listed in Annex II as sensitive products shall be reduced by 30%.    
                                                     
 
6 OJ L 256, 7.9.1987, p. 1.  Regula tion as last amended by Regulation (EC) No 493/2005 (OJ L 82, 31.3.2005, p. 
1). 
7 Council Regulation (EC) No 2501/2001 of 10 December 2001 applying a scheme of generalised tariff 
preferences for the period from 1 January 2002 to 31 Decembe r 2004 (OJ L 346, 31.12.2001, p. 1).  Regulation as last 
amended by Commission Regulation (EC) No 1828/2004 (OJ L 321, 22.10.2004, p. 23). WT/COMTD/57 
Page 6  
 
  5. Where Common Customs Tariff duties on produc ts listed in Annex II as sensitive products 
include ad valorem  duties and specific duties, the speci fic duties shall not be reduced.   
 6. Where duties reduced in accord ance with paragraphs 2 and 4 specify a maximum duty, that 
maximum duty shall not be reduced.  Where such duties specify a minimum duty, that minimum duty 
shall not apply. 
 7. The tariff preferences referred to in paragraphs 1 to 4 shall not apply to products of sections in 
respect of which those tariff preferences have been  removed, for the country of origin concerned, 
according to Article 14, Article 21(8) and column C of Annex I.   
 
SECTION 2 
 
Special incentive arrangement for sustainable development 
and good governance 
 
Article 8 
 
1. Common Customs Tariff ad valorem  duties on all products listed in Annex II which originate 
in a country included in the special incentive a rrangement for sustainable development and good 
governance shall be suspended. 
 
2. Common Customs Tariff specific duties on products referred to in paragraph 1 shall be entirely suspended, except for products for wh ich Common Customs Tariff duties also include ad 
valorem  duties.  For products of CN codes 17041091 a nd 17041099, the specific duty shall be limited 
to 16% of the customs value. 
 
3. For a beneficiary country the special incen tive arrangement for sustainable development and 
good governance shall not include products of the sections for which these tariff preferences have 
been withdrawn according to column C of Annex I.    
Article 9 
 
1. The special incentive arrange ment for sustainable development and good governance may be 
granted to a country which:    (a) has ratified and effectively implemented the c onventions listed in Part A of Annex III, and  
 
(b) has ratified and effectively implemented at least  seven of the conventions listed in Part B of 
Annex III, and  
 (c) commits itself to ratify and effectively implement by 31 December 2008 those conventions 
listed in Part B of Annex III which it has not yet ratified and effectively implemented, and  
 
(d) gives an undertaking to maintain the ratifi cation of the conventions and their implementing 
legislation and measures and which accepts  regular monitoring and review of its 
implementation record in accordance with the impl ementation provisions of  the conventions it 
has ratified, and  
 
(e) is considered as a vulnerable count ry as defined in paragraph 3.   
 2. By way of derogation from paragraph 1( a) and (c) for countries faced with specific 
constitutional constraints, the special incentive a rrangement for sustainabl e development and good  WT/COMTD/57 
 Page 7 
 
 
  governance may be granted to a country which h as not ratified and effectively implemented a 
maximum of two of the sixteen conventions  listed in Part A of Annex III provided: 
 (a) that a formal commitment has been made by the country concerned to sign, ratify and 
implement any missing Convention should it be ascertained that there exists no 
incompatibility with its Constitution no later than 31 October 2005, and  
 (b) in case of an incompatibility with its Cons titution, the country concerned has formally 
committed itself to sign and ratify any missing C onvention no later than 31 December 2006.   
 
Before the end of 2006, the Commission shall report to the Council on the compliance by a country 
concerned with the above-mentioned commitmen ts.  The granting of the special incentive 
arrangement for sustainable development and good governance to this country beyond 1 January 2007 
is subject to a Council decision.  As appropriate, and on the basis of the above-mentioned report, the 
Commission shall propose to the Council such a continuation.   
 
3. A vulnerable country is one:    (a) that is not classified by the World Bank as a high income country during three consecutive 
years, and whose five largest sections of its  GSP-covered imports to the Community represent 
more than 75% in value of its total GSP-covere d imports, and  
 
(b) whose GSP-covered imports to the Community  represent less than 1% in value of total 
GSP-covered imports to the Community.   
 The data to be used are those available on 1 Se ptember 2004, as an average over three consecutive 
years.   
 4. The Commission shall keep under review the status of ratification and effective 
implementation of the conventions listed in Annex III.   Before the end of the period of application of 
this Regulation and in time for the discussion on the next Regulation, the Commission shall present to the Council a report concerning the status of ratification of such conventions, including 
recommendations by monitoring bodies.   
 
Article 10 
 
1. Without prejudice to paragraph 3, the special incentive arrangement for sustainable 
development and good governance shall be gran ted if the following conditions are met:   
 (a) a country or territory listed in Annex I has ma de a request to that effect by 31 October 2005, 
and  
 (b) an examination of the request shows that th e requesting country fulfils the conditions laid 
down in Article 9(1), (2) and (3).   
 2. The requesting country shall submit its re quest to the Commission in writing and shall 
provide comprehensive information concerning ra tification of the conventions referred to in 
Annex III, the legislation and measures to effectivel y implement the provisions of the conventions and 
its commitment to accept and fully comply with th e monitoring and review mechanism envisaged in 
the relevant conventions and related instruments.    3. Those countries that are granted provisi onally the special incentive arrangement for 
sustainable development and good governance from the date of entry into force of this Regulation WT/COMTD/57 
Page 8  
 
  shall also submit a request according to paragra phs 1 and 2 by 31 October 2005.  The Commission 
shall assess the request according to Article 11.    
Article 11  
 1. Where the Commission receives a request accompanied by the information referred to in 
Article 10, the Commission shall examine the requ est.  The examination shall take into account the 
findings of the relevant internati onal organisations and agencies.  It may ask the requesting country 
any questions which it considers relevant and may ve rify the information received with the requesting 
country or any other relevant sources.   
 
2. The Commission shall decide, in accordance with  the examination referred to in paragraph 1 
and the procedure referred to in Article 28(4), whether to grant a requesting country the special 
incentive arrangement for sustainable development and good governance as of 1 January 2006.    
3. The Commission shall notify a requesting co untry of a decision taken in accordance with 
paragraph 2.  Where a country is granted the special  incentive arrangement, it shall be informed of the 
date on which that decision enters into force.   The Commission shall by 15 December 2005 publish a 
notice in the Official Journal of the European Union , listing the countries benefiting from the special 
incentive arrangement for sustainable development and good governance.    
4. Where a requesting country is not granted the special incentive arra ngement, the Commission 
shall explain the reasons if that country so requests.    5. The Commission shall conduct all relations w ith a requesting country concerning the request 
in close coordination with the Committee acting in  accordance with the procedure referred to in 
Article 28(4).   
 
SECTION 3 
 
Special arrangement for least developed countries 
 
Article 12 
 
1. Without prejudice to paragraphs 2, 3 and 4,  Common Customs Tariff duties on all products of 
Chapters 1 to 97 of the Harmonized System except  those of Chapter 93 thereof, originating in a 
country that according to Annex I benefits from the special arrangement for least developed countries, 
shall be entirely suspended.   
 2. Common Customs Tariff duties on the products of tariff heading 1006 shall be reduced by 20% on 1 September 2006, by 50% on 1 Septembe r 2007 and by 80% on 1 September 2008.  They 
shall be entirely suspended as from 1 September 2009.    
3. Common Customs Tariff duties on the products of CN code 0803 00 19 shall be reduced by 
20% annually as from 1 January 2002.  They shall be entirely suspended as from 1 January 2006.   
 4. Common Customs Tariff duties on the products of tariff heading 1701 shall be reduced by 20% on 1 July 2006, by 50% on 1 July 2007 and by 80% on 1 July 2008.  They shall be entirely 
suspended as from 1 July 2009.   
 5. Until Common Customs Tariff duties are entirel y suspended in accordance with paragraphs 2 
and 4, a global tariff quota at zero duty shall be opene d for every marketing year for products of tariff 
heading 1006 and subheading 1701 11 10 respectively, originating in the countries benefiting from  WT/COMTD/57 
 Page 9 
 
 
  this special arrangement.  The initial tariff quotas fo r the marketing year 2001/2002 shall be equal to 
2,517 tonnes, husked rice equivalent, for products of tariff heading 1006, and 74,185 tonnes, white 
sugar equivalent, for products of subheading 1701 11 10.  For each of  the following marketing years, 
the quotas shall be increased by 15% over the quotas of the previous marketing year.   6. The Commission shall adopt detailed rules gove rning the opening and administration of the 
quotas referred to in paragraph 5, in accordance with  the procedure referred to in Article 28(4).  In 
opening and administrating these quotas, the Commissi on shall be assisted by the management 
committees for the relevant common market organisations.    7. When a country is excluded by the United Nations from the list of the least developed 
countries, it is withdrawn from the list of the benefi ciaries of this arrangement.  The removal of a 
country from the arrangement and the establishment of  a transitional period of at least three years 
shall be decided by the Commission, in accordance with  the procedure referred to in Article 28(4).   
 
Article 13 
 
Article 12(4) and provisions of Article 12(5) refe rring to products of tariff subheading 1701 11 10 
shall not apply to products origin ating in countries benefiting from the preferences referred to in this 
section and released for free circulation in the French overseas departments.    
SECTION 4 
 
Common provisions 
 
Article 14 
 1. The tariff preferences referred to in Articles 7 and 8 shall be removed in respect of products 
originating in a beneficiary country of a section, when the average value of Community imports from 
that country of products included in the section c oncerned and covered by the arrangement enjoyed by 
that country exceeds 15% of the value of Community  imports of the same products from all countries 
and territories listed in Annex I over three consecu tive years, on the basis of the most recent data 
available on 1 September 2004.  For each of the sections XI(a) and XI(b) the threshold shall be 
12.5%.   
 2. The sections removed in accordance with paragr aph 1 are listed in Annex I, column C.   
 3. The removal of sections from this sche me shall apply as from 1 January 2006 until 
31 December 2008.   
 4. The Commission shall notify a beneficiary country of the removal of a section.    5. Paragraph 1 does not apply to a beneficiary c ountry in respect of any section which represents 
more than 50% in value of all G SP-covered imports to the Community originating from the country in 
question.   
 6. The statistical source used for the purpose of this Article shall be the COMEXT statistics.  
  
Article 15  
 
1. Where the rate of an ad valorem  duty for an individual import declaration reduced in 
accordance with the provisions of this  Chapter is 1% or less, that dut y shall be entirely suspended.   
 WT/COMTD/57 
Page 10  
 
  2. Where the rate of a specific duty for an i ndividual import declaration reduced in accordance 
with the provisions of this Chapter is EUR 2 or l ess per individual euro amount, that duty shall be 
entirely suspended.   3. Subject to paragraphs 1 and 2, the final rate  of preferential duty calculated in accordance with 
this Regulation shall be rounded down to the first decimal place.   
 
CHAPTER III 
 
TEMPORARY WITHDRAWAL AND SAFEGUARD PROVISIONS 
 
SECTION 1 
 
Temporary withdrawal 
 
Article 16 
 
1. The preferential arrangements provided for in this Regulation may be temporarily withdrawn, 
in respect of all or of certain products, originating in a beneficiary country, for any of the following 
reasons:   
 
(a) serious and systematic violati ons of principles laid down in the conventions listed in Part A of 
Annex III, on the basis of the conclusion  of the relevant monitoring bodies;   
 (b) export of goods made by prison labour;    
(c) serious shortcomings in customs controls on export or transit of drugs (illicit substances or 
precursors), or failure to comply with inte rnational conventions on money-laundering;   
 (d) serious and systematic unfair trading practices which have an adverse effect on the 
Community industry and have not been addressed  by the beneficiary country.  For those 
unfair trading practices which are prohibited or actionable under the WTO Agreements, the 
application of this Article shall be based on a previous determination to that effect by the 
competent WTO body;   
 
(e) serious and systematic infringements of the objectives of regional fishery organizations or 
arrangements to which the Community is a member concerning the conservation and 
management of fishery resources.   
 
2. Without prejudice to paragraph 1, the special in centive arrangement referred to in Section 2 of 
Chapter II may be temporarily withdrawn, in respect  of all or certain products included in this 
arrangement, originating in a beneficiary country, in particular if the national legislation no longer 
incorporates those conventions referred to in Annex III which have been ratified in fulfilment of the 
requirements of Article 9(1) and (2) or if that  legislation is not effectively implemented. 
 3. The preferential arrangements provided for in this Regulation shall not  be withdrawn pursuant 
to paragraph 1(d) in respect of  products which are subject to anti-dumping or countervailing measures 
under Regulations (EC) No 384/96
8 or (EC) No 2026/979, for the reasons which justify those 
measures.   
                                                      
8 Council Regulation (EC) No 384/96 of 22 December 1995 on protection against imports from countries not 
members of the European Community (OJ L 56, 6.3.1996, p. 1).  Regulation as last ame nded by Regulation (EC) No 
461/2004 (OJ L 77, 13.3.2004, p. 12). 
9 Council Regulation (EC) No 2026/97 of 6 October 1997 on  protection against subsidis ed imports from countries 
not members of the European Community (OJ L 288, 21.10.1997, p.  1).  Regulation as last amended by Regulation (EC) No 
461/2004.  WT/COMTD/57 
 Page 11 
 
 
   
 
  
Article 17  
 
 1. The preferential arrangements provided for in this Regulation may be temporarily withdrawn, 
in respect of all or of certain products, origin ating in a beneficiary country, in cases of fraud, 
irregularities or systematic failure to comply or to  ensure compliance with the rules of origin of 
products and the procedures related thereto, and to  provide the administrative cooperation as required 
for the implementation and the control of the respect of  the arrangements referred to in Article 1(2).   
 2. The administrative cooperation refe rred to in paragraph 1 requires, inter alia , that a 
beneficiary country:   
 
(a) communicate to the Commission and upda te the information necessary for the 
implementation of the rules of origin an d the control of respect thereof;   
 (b) assist the Community by carrying out, on re quest of the customs authorities of Member 
States, subsequent verification of origin  and communicate its results in time;   
 
(c) assist the Community by allowing the Comm ission, in coordination and close cooperation 
with the competent authorities of the Member States, to conduct Community administrative 
and investigative cooperation missions in that c ountry, in order to verify the authenticity of 
documents or the accuracy of information relevant for granting the benefit of the 
arrangements referred to in Article 1(2); 
 (d) carry out or arrange for appropriate inquiries to identify and prevent contravention of the rules 
of origin;   
 (e) comply or ensure compliance with the rules of origin in respect of regional cumulation, within 
the meaning of Regulation (EEC) No 2454/93, if the country benefits there from;   
 (f) assist the Community in the verification of conduct where there is a presumption of origin 
related fraud.  The existence of fraud may be  presumed where imports of products under the 
preferential regimes granted under this Regula tion massively exceed the usual levels of 
exports of the beneficiary country. 
 3. The Commission may suspend the preferential arrangements provided for in this Regulation 
in respect of all or of certain products, originat ing in a beneficiary country, where it considers that 
there is sufficient evidence that temporary withdrawal would be justified for the reasons referred to in 
paragraphs 1 and 2, provided that it has first:   
 
- informed the Committee;    - called on the Member States to take such precautionary measures as are necessary in order to 
safeguard the Community's financial interests and/or secure compliance by the beneficiary 
country with its obligations;   
 - published a notice in the Official Journal of the European Union stating that there are grounds 
for reasonable doubts about the application of the preferential arrangements and/or WT/COMTD/57 
Page 12  
 
  compliance by the beneficiary country with its  obligations, which may call into question its 
right to continue enjoying the benefits granted by this Regulation. 
 The Commission shall inform the beneficiary countr y concerned of any decision taken in accordance 
with this paragraph, before it becomes effective.   The Commission shall also notify the Committee 
thereof.   
 4. Any Member State may refer a decision take n in accordance with paragraph 3 to the Council 
within 1 month.  The Council, acting by a qualified majority, may take a different decision within 
1 month. 
 
5. The period of suspension shall not exceed 6 months.  On conclusion of the period, the Commission shall decide either to terminate the suspension after informing the Committee or to 
extend the period of suspension in accordance with the procedure referred to in paragraph 3.   
 
6. Member States shall communicate to the Commission all relevant information that may 
justify suspension of preferences or its extension.    
Article 18  
 
1. Where the Commission or a Member State receives information that may justify temporary 
withdrawal and where the Commission or a Member State considers that there are sufficient grounds 
for an investigation, it shall in form the Committee and request consultations, which should take place 
within one month.  2. Following the consultations , the Commission may decide, within 1 month and in accordance 
with the procedure referred to in Article 28(5), to initiate an investigation.   
 
Article 19  
 
1. Where the Commission decides to  initiate an investigation, it shall publish a notice in the 
Official Journal of the European Union announcing the investigation, and notify the beneficiary 
country concerned thereof.  The notice shall provide  a summary of the information received and state 
that any relevant information should be sent to th e Commission.  It shall specify the period, which 
may not exceed four months as from the date of publication of the notice, within which interested parties may make their views known in writing.  
2. The Commission shall provide the beneficiary country concerned with every opportunity to 
cooperate in the investigation.    3. The Commission shall seek all information it considers necessary including the available 
assessments, comments, decisions, recommendations and conclusions of the relevant supervisory 
bodies of the UN, the ILO and other competent inte rnational organisations.  These shall serve as the 
point of departure for the investigation as to whethe r temporary withdrawal is justified for the reason 
referred to in point (a) of Article 16(1).  The Co mmission may verify the information received with 
economic operators and the bene ficiary country concerned. 
 4. The Commission may be assisted by officials of the Member State on whose territory 
verification might be sought, if that Member State so requests.   
 5. Where information requested by the Commissi on is not provided within the period specified 
in the notice announcing the investigation, or the in vestigation is significantly impeded, findings may 
be made on the basis of the facts available.    WT/COMTD/57 
 Page 13 
 
 
   
6. The investigation should be completed with in a year.  The Commission may extend this 
period, in accordance with the proce dure referred to in Article 28(5).   
 
Article 20  
 
1. The Commission shall submit a report on its findings to the Committee.    2. Where the Commission considers that the findings do not justify temporary withdrawal, it shall decide, in accordance with the procedure re ferred to in Article 28(5), to terminate the 
investigation.  In that case, the Co mmission shall publish a notice in the Official Journal of the 
European Union , announcing the termination of the investiga tion and setting out its main conclusions.   
 3. Where the Commission considers that the fi ndings justify temporary withdrawal for the 
reason referred to in point (a) of Article 16(1), it shall decide, in accordance with the procedure 
referred to in Article 28(5), to monitor and evaluate  the situation in the beneficiary country concerned 
for a period of six months.  The Commission shall no tify the beneficiary country concerned of this 
decision and shall publish a notice in the Official Journal of the European Union , announcing that it 
intends to submit a proposal to the Council for tem porary withdrawal, unless, before the end of the 
period, the beneficiary country concerned makes a commitment to take the measures necessary to 
conform, in a reasonable period of time, with the co nventions referred to in Part A of Annex III.   
 
4. Where the Commission considers temporary with drawal to be necessary, it shall submit an 
appropriate proposal to the Council, which shall deci de within 1 month by a qualified majority.  In 
cases referred to in paragraph 3, the Commission sh all submit its proposal at the end of the period 
referred to in that paragraph.   
 
5. Where the Council decides on temporary withdr awal, such decision shall enter into force 
6 months after it was taken, unless it is decided befo re then that the reasons  justifying it no longer 
prevail.  
SECTION 2 
 
Safeguard clause 
 
Article 21 
 
1. Where a product originating in a beneficiar y country is imported on terms which cause, or 
threaten to cause, serious difficulti es to a Community producer of like or directly competing products, 
normal Common Customs Tariff duties on that product may be reintroduced at anytime at the request 
of a Member State or on the Commission's initiative.  2. The Commission shall take a formal decision to  initiate an investigation within a reasonable 
period of time.  Where the Commission decides to in itiate an investigation, it shall publish a notice in 
the Official Journal of the European Union announcing the investigation.  The notice shall provide a 
summary of the information received and state that  any relevant information should be sent to the 
Commission.  It shall specify the period, which sha ll not exceed 4 months from the date of publication 
of the notice, within which interested pa rties may make their views known in writing. 
 
3. The Commission shall seek all information it deems necessary and may ve rify the information 
received with the beneficiary country concerned and an y other relevant source.  It may be assisted by 
officials of the Member State on whose territory veri fication might be sought, if that Member State so 
requests.   WT/COMTD/57 
Page 14  
 
   
4. In examining whether there are serious di fficulties, the Commission shall take account, 
inter alia , of the following factors concerning Comm unity producers where the information is 
available:  
- market share,  
 - production,   - stocks,  
 
- production capacity,   - bankruptcies,   
- profitability,  
 - capacity utilisation,   - employment,   
- imports,  
 - prices.    5. The investigation shall be completed within  6 months after the publication of the notice 
referred to in paragraph 2.  The Commission may,  in case of exceptional circumstances and after 
consultation of the Committee, extend this period  in accordance with the procedure referred to in 
Article 28(5).    6. The Commission shall take a decision within  1 month, in accordance with the procedure 
referred to in Article 28(5).  Such decision sh all enter into force within 1 month as from its 
publication. 
 7. Where exceptional circumstances requiring immediate action make an investigation 
impossible, the Commission may, after informing the Committee, take any preventive measure which 
is strictly necessary.   
 
8. Where imports of products of section XI(b), as referred to in Article 14(1), originating in a 
beneficiary country:    (a) increase by at least 20% in quantity (by volume)  as compared to the previous calendar year, 
or  
 
(b) exceed 12.5% of the value of Community im ports of products from section XI(b) from all 
countries and territories listed in Annex I during any twelve months period,  
 the Commission, on the 1
st of January of every year during the period of application of this 
Regulation, on its own initiative or at the request  of a Member State and after informing the 
Committee, shall remove the preferences referred to in Articles 7 and 8 with respect to products from 
section XI(b).  This provision shall not apply to countries benefiting from the special arrangement for 
least developed countries referred to in Article 12 and to countries whose share of imports into the 
Community as defined in Article 14(1) do not exceed 8%.  The Commission shall notify a beneficiary  WT/COMTD/57 
 Page 15 
 
 
  country of the removal of the preferences.  The removal of the preferences shall take effect two 
months after the publication of the Commission's decision to this effect in the Official Journal of the 
European Union . 
 
 
Article 22  
 
Where imports of products included in Annex I to  the Treaty cause, or threaten to cause, serious 
disturbance to Community markets, in particular to  one or more of the outermost regions, or these 
markets' regulatory mechanisms, the Commission, on request of a Member State or on its own 
initiative, may suspend the preferential arrangement s in respect of the products concerned after 
consulting the management committee for th e relevant common market organisation. 
 
Article 23  
 1. The Commission shall inform the beneficiar y country concerned as soon as possible of any 
decision taken in accordance with Articles 21 or 22 before it becomes effective.  The Commission shall also notify the Council and the Member States thereof.    2. Any Member State may refer a decision take n in accordance with Articles 21 or 22 to the 
Council within 1 month.  The Council, acting by a qu alified majority, may adopt a different decision 
within 1 month. 
 
SECTION 3  
 
Surveillance measures in the agricultural sector  
 
Article 24  
 
Products in Chapters 1 to 24 originating in be neficiary countries may be subject to a special 
surveillance mechanism in order to avoid disturba nces in the Community market.  The Commission, 
on its own initiative or on the request of a Member State, shall decide the products on which this 
surveillance list shall be applied.   
 All periods mentioned in Article 21 which exceed 2 months shall be reduced to 2 months in the 
following cases:  
- when the beneficiary country does not comply w ith the rules of origin or does not provide the 
administrative cooperation required in Article 17, or  
 - when imports of products in Chapters 1 to  24 under the preferential regimes granted under 
this Regulation massively exceed the usual levels  of exports of the beneficiary country.   
 
Article 25  
 
Nothing in this Chapter shall affect the applica tion of safeguard clauses adopted as part of the 
Common Agricultural Policy under Article 37 of the Treaty, or as part of the Common Trade Policy under Article 133 of the Treaty, or any othe r safeguard clauses which may be applied. 
 WT/COMTD/57 
Page 16  
 
  CHAPTER IV 
 
PROCEDURAL PROVISIONS 
 
Article 26 
 
The Commission shall in accordance w ith the procedure referred to in Article 28(5) adopt changes to 
the Annexes to this Regulation made necessary:    (a) by amendments to the Combined Nomenclature;   
 
(b) by changes in the international status or  classification of countries or territories;   
 (c) by the application of Article 3(2);    
(d) if a country has reached the thresholds set out in Article 3(1);   
 (e) for the establishment of the final list of beneficiary countries by 15 December 2005 at the 
latest in accordance with Article 11.   
 
Article 27  
 
1. Within six weeks of the end of each quarter, Member States shall send the Statistical Office of the European Communities their statistical data on products placed under the customs procedure of 
free circulation during that quarter under the tariff preferences provided for in this Regulation.  These 
data, supplied by reference to Combined Nomencla ture codes and, where applicable, TARIC codes, 
shall show, by country of origin, values, qua ntities and any supplementary units required in 
accordance with the definitions in  Council Regulation (EC) No 1172/95
10 and Commission 
Regulation (EC) No 1917/2000.11  
 2. In accordance with Article 308d of Regula tion (EEC) No 2454/93, Member States shall 
forward to the Commission, at its request, details  of the quantities of products admitted for free 
circulation under the tariff preferences provided for in  this Regulation, during the previous months.  
These data shall include the products referred to in paragraph 3.   
 3. The Commission shall, in close cooperation with Member States, monitor the imports of 
products of CN code 0803 00 19, of tariff headi ngs 0603, 1006, 1701, 1704 and 6403 and of CN 
codes 1604 14, 1604 19 31, 1604 19 39, 1604 20 70, 2002 90 and 2103 20 in order to determine 
whether the conditions referred to in Articles 21 and 22 are fulfilled.    
Article 28  
 
1. In implementing this Regulation, the Commission shall be assisted by a Generalised 
Preferences Committee (hereinafter referred to as ‘the Committee’). 
 2. The Committee may examine any matter relating to  the application of this Regulation raised 
by the Commission or on the request of a Member State.   
                                                     
 
10 Council Regulation (EC) No 1172/95 of 22 May 1995 on the st atistics relating to the trading of goods by the 
Community and its Member States with non- member countries (OJ L 118, 25.5.1995, p.  10).  Regulation as last amended by 
Regulation (EC) No 1882/2003 of the European Parlia ment and the Council (OJ L 284, 31.10.2003, p. 1). 
11 Commission Regulation (EC) No 1917/2000 of 7 Septem ber 2000 laying down certain provisions for the 
implementation of Council Regulation (EC) No 1172/95 as regards statistics on extern al trade (OJ L 229, 9.9.2000, p. 14).  
Regulation as last amended by Regulation (EC) No 179/2005 (OJ L 30, 3.2.2005, p. 6).  WT/COMTD/57 
 Page 17 
 
 
   
3. The Committee shall examine the effects of the scheme, on the basis of a report from the Commission covering the period from 1 January 2006 .  This report shall cover all preferential 
arrangements referred to in Article 1(2) and be  presented in time for the discussion on the next 
Regulation.   
 
4. Where reference is made to this paragra ph, Articles 5 and 7 of Decision 1999/468/EC shall 
apply.    The period laid down in Article 5(6) of D ecision 1999/468/EC shall be set at 3 months. 
 
5. Where reference is made to this paragra ph, Articles 3 and 7 of Decision 1999/468/EC shall 
apply.    6. The Committee shall adopt its Rules of Procedure.   
 
Chapter V 
 
Final and Transitional Provisions 
 
Article 29 
 
Council Regulation (EC) No 552/97
12, which refers to Council Regulations (EC) No 3281/9413 and 
(CE) No 1256/9614, shall be considered to refer to the co rresponding provisions of this Regulation.  
Commission Regulations (EC) No 1381/200215 and (EC) No 1401/200216, which refer to Regulation 
(EC) No 2501/2001, shall be considered to refer to the corresponding provisions of this Regulation. 
 
Article 30 
 
1. The special incentive arrangement for sust ainable development and good governance of 
Section 2 of Chapter II of this Regulation as well as  the provisions applied in conjunction with that 
arrangement shall enter into force on 1 July 2005.  That arrangement repeals with effect from its entry 
into force the special arrangements to combat drug production and trafficking of Title IV of 
Regulation (EC) No 2501/2001 and the provisions of Regulation (EC) No 2501/2001 applied in 
conjunction with those arrangements.  The other provis ions of this Regulation shall enter into force on 
1 January 2006 and repeal with effect from that  date those provisions of Regulation (EC) No 
2501/2001 then still in force. 
 
                                                      
12 Council Regulation (EC) No 552/97 of 24 March 1997 tem porarily withdrawing access to generalised tariff 
preferences from the Union of Myanmar (OJ L 85, 27.3.1997, p. 8). 
13 Council Regulation (EC) No 3281/94 of 19 December 1994 applying a four-year scheme of generalized tariff 
preferences (1995 to 1998) in respect of certain industrial products originat ing in developing countries (OJ L 348, 
31.12.1994, p. 1).  Regulation as last amended by Regul ation (EC) No 2820/98 (OJ L 357, 30.12.1998, p. 1). 
14 Council Regulation (EC) No 1256/96 of 20 June 1996 ap plying multiannual schemes of generalised tariff 
preferences from 1 July 1996 to 30 June 1999 in respect of certa in agricultural products origin ating in developing countries 
(OJ L 160, 29.6.1996, p. 1).  Regulation as last amended by Regulation (EC) No 602/98 (OJ L 80, 18.3.1998, p. 1). 
15 Commission Regulation (EC) No 1381/2002 of 29 July 2002 laying down detailed rules for opening and 
administration of the tariff quotas for ra w cane sugar for refining, originating in  the least developed countries, for the 
marketing years 2002/03 to 2005/06 (OJ L 200, 30.7.2002, p. 14). 
16 Commission Regulation (EC) No 1401/2002 of 31 July 2002 laying down detailed rules for the opening and 
administration of the tariff quotas for rice, originating in th e least developed countries, fo r the marketing years 2002/03 to 
2008/09 (OJ L 203, 1.8.2002, p. 42). WT/COMTD/57 
Page 18  
 
  2. This Regulation shall apply until 31 December 2008.  However, this date shall not apply to 
the special arrangements for least developed countries,  nor, to the extent that they are applied in 
conjunction with those arrangements, to a ny other provisions of this Regulation. 
 This Regulation shall be binding in its entirety and directly applicable in all Member States. 
 
Done at Luxembourg, 27 June 2005.  
 For the Council 
 The President 
 L.  LUX  
_______________ 
 
  WT/COMTD/57 
 Page 19 
 
 
   
ANNEX I 
 
Beneficiary countries (1) and territories of the Community's scheme 
of generalised tariff preferences 
 
Column A: Code according to the nomenclature of  countries and territories for the external trade 
statistics of the Community 
Column B: name of country Column C: sections in respect of which tariff pr eferences have been removed for the beneficiary 
country concerned (Article 14) 
Column D: countries included in the special arrangement for least developed countries 
(Article 12) 
Column E:  countries included in the special incentive arrangement for sustainable development 
and good governance (Article 8) 
 
A B C D E 
AE United Arab Emirates    
AF Afghanistan  X  
AG Antigua and Barbuda    
AI Anguilla    
AM Armenia    
AN Netherlands Antilles    
AO Angola  X  
AQ Antarctica    
AR Argentina    
AS American Samoa    
AW Aruba    
AZ Azerbaijan    
BB Barbados    
BD Bangladesh  X  
BF Burkina Faso  X  
BH Bahrain    
BI Burundi  X  
BJ Benin  X  
BM Bermuda    
BN Brunei Darussalam    
BO Bolivia   X 
BR Brazil S-IV Prepared foodstuffs;  beverages, spirits and vinegar;  tobacco 
and manufactured tobacco substitutes.   
  S-IX Wood and articles of wood;  wood charcoal;  cork and articles 
of cork;  manufactures of straw, of esparto or of other plaiting 
materials;  basketware and wickerwork.   
BS Bahamas    
BT Bhutan  X  
BV Bouvet Island    
BW Botswana    
                                                      
(1) The list may include countries which are temporarily suspended from the EU GSP or have not complied with 
the administrative cooperation requirements, which are a pre- condition for goods to be granted the benefit of tariff 
preferences.  The Commission or the competent authorities of the country concerned will be able to provide an updated list. WT/COMTD/57 
Page 20  
 
  A B C D E 
BY Belarus    
BZ Belize    
CC Cocos Islands 
(or Keeling Islands)    
CD Congo, Democratic 
Republic of  X  
CF Central African Republic  X  
CG Congo    
CI Côte d'Ivoire    
CK Cook Islands    
CL Chile    
CM Cameroon    
CN China, People's Republic of S-VI Products of the chemical or allied industries.   
  S-VII Plastics and articles thereof;   rubber and articles thereof.   
  S-VIII Raw hides and skins, leather,  furskins and articles thereof;  
saddlery and harness;  travel  goods, handbags and similar 
containers;  articles of animal gut (other than silkworm gut).   
  S-IX Wood and articles of wood;  wood charcoal;  cork and articles 
of cork;  manufactures of straw, of esparto or of other plaiting 
materials;  basketware and wickerwork.   
  S-X Pulp of wood or of other fibrous cellulosic material;  recovered 
(waste and scarp) paper or paper board;  paper and paperboard and 
articles thereof.   
  S-XI(a) Textiles;  S-XI (b) Textile articles.   
  S-XII Footwear, headgear, umbre llas, sun umbrellas, walking 
sticks, seat-sticks, whips, riding-crops and parts thereof;  prepared feathers and articles made therewith;  artificial flowers;  articles of 
human hair.   
  S-XIII Articles of stone, plaster, cement, asbestos, mica or similar 
materials;  ceramic products;  glass and glassware.   
  S-XIV Natural or cultured pearls, precious or semi-precious stones, 
precious metals, metals clad with precious metal, and articles thereof;  imitation jewellery;  coins.   
  S-XV Base metals and articles of base metal.   
  S-XVI Machinery and mechani cal appliances;  electrical 
equipment;  parts thereof, s ound recorders and reproducers, 
television image and sound recorders and reproducers, and parts and accessories of such articles.   
  S-XVII Vehicles, aircraft, vessels and associated transport 
equipment.   
  S-XVIII Optical, photographic, ci nematographic, measuring, 
checking, precision, medical or surgical instruments and apparatus;  
clocks and watches;  musical instruments;  parts and accessories 
thereof.   
  S-XX Miscellaneous manufactured articles.   
CO Colombia   X 
CR Costa Rica   X 
CU Cuba    
CV Cape Verde  X  
CX Christmas Islands    
DJ Djibouti  X  
DM Dominica    
DO Dominican Republic     WT/COMTD/57 
 Page 21 
 
 
  A B C D E 
DZ Algeria S-V Mineral products.   
EC Ecuador   X 
EG Egypt    
ER Eritrea  X  
ET Ethiopia  X  
FJ Fiji    
FK Falklands Islands    
FM Micronesia, 
Federated States of    
GA Gabon    
GD Grenada    
GE Georgia   X 
GH Ghana    
GI Gibraltar    
GL Greenland    
GM Gambia  X  
GN Guinea  X  
GQ Equatorial Guinea  X  
GS South Georgia and South 
Sandwich Islands    
GT Guatemala   X 
GU Guam    
GW Guinea-Bissau  X  
GY Guyana    
HM Heard Island 
and McDonald Islands    
HN Honduras   X 
HT Haiti  X  
ID Indonesia S-III Animal or vegetable fats a nd oils and their cleavage products;  
prepared edible fats;  animal or vegetable waxes.   
  S-IX Wood and articles of wood;  wood charcoal;  cork and articles 
of cork;  manufactures of straw, of esparto or of other plaiting 
materials;  basketware and wickerwork.   
IN India S-XI(a) Textiles; 
S-XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles 
thereof;  imitation jewellery;  coins.   
I0 British Indian 
Ocean Territory    
IQ Iraq    
IR Iran, Islamic Republic of    
JM Jamaica    
JO Jordan    
KE Kenya    
KG Kyrgyzstan    
KH Cambodia  X  
KI Kiribati  X  
KM Comoros  X  
KN St Kitts and Nevis    
KW Kuwait    WT/COMTD/57 
Page 22  
 
  A B C D E 
KY Cayman Islands    
KZ Kazakhstan    
LA Lao People's Democratic 
Republic  X  
LB Lebanon    
LC St Lucia    
LK Sri Lanka   X 
LR Liberia  X  
LS Lesotho  X  
LY Libyan Arab Jamahiriya    
MA Morocco    
MD Moldova, Republic of    
MG Madagascar  X  
MH Marshall lslands    
ML Mali  X  
MM Myanmar  X  
MN Mongolia   X 
MO Macao    
MP Northern Mariana lslands    
MR Mauritania  X  
MS Montserrat    
MU Mauritius    
MV Maldives  X  
MW Malawi  X  
MX Mexico    
MY Malaysia S-III Animal or vegetable fats a nd oils and their cleavage products;  
prepared edible fats;  animal or vegetable waxes.   
MZ Mozambique  X  
NA Namibia    
NC New Caledonia    
NE Niger  X  
NF Norfolk Island    
NG Nigeria    
NI Nicaragua   X 
NP Nepal  X  
NR Nauru    
NU Niue Island    
OM Oman    
PA Panama   X 
PE Peru   X 
PF French Polynesia    
PG Papua New Guinea    
PH Philippines    
PK Pakistan    
PM St Pierre and Miquelon    
PN Pitcairn    
PW Palau    
PY Paraguay     WT/COMTD/57 
 Page 23 
 
 
  A B C D E 
QA Qatar    
RU Russian Federation S-VI Products of the chemical or allied industries. 
S-X Pulp of wood or of other fibrous cellulosic material;  recovered (waste and scarp) paper or paper board;  paper and paperboard and 
articles thereof. 
S-XV Base metals and articles of base metal.  
RW Rwanda  X  
SA Saudi Arabia    
SB Solomon Islands  X  
SC Seychelles    
SD Sudan  X  
SH Santa Helena    
SL Sierra Leone  X  
SN Senegal  X  
SO Somalia  X  
SR Suriname    
ST São Tomé and Príncipe  X  
SV El Salvador   X 
SY Syrian Arab Republic    
SZ Swaziland    
TC Turks and Caicos Islands    
TD Chad  X  
TF French Southem territories    
TG Togo  X  
Thailand S-XIV Natural or cultured pearls, precious or semi-precious stones, 
precious metals, metals clad with precious metal, and articles thereof;  imitation jewellery;  coins.   
TH 
 S-XVII Vehicles, aircraft, vessels and associated transport 
equipment.   
TJ Tajikistan    
TK Tokelau    
TL Timor-Leste  X  
TM Turkmenistan    
TN Tunisia    
TO Tonga    
TT Trinidad and Tobago    
TV Tuvalu  X  
TZ Tanzania 
(United Republic of)  X  
UA Ukraine    
UG Uganda  X  
UM United States Minor 
outlying islands    
UY Uruguay    
UZ Uzbekistan    
VC St Vincent 
and the Grenadines    
VE Venezuela   X 
VG Virgin Islands (British)    
VI Virgin Islands (USA)    WT/COMTD/57 
Page 24  
 
  A B C D E 
VN Vietnam    
VU Vanuatu  X  
WF Wallis and Futuna    
WS Samoa  X  
YE Yemen  X  
YT Mayotte    
ZA South Africa S-XVII Vehicles, aircraft, vessels and associated transport 
equipment.   
ZM Zambia  X  
ZW Zimbabwe    
  WT/COMTD/57 
 Page 25 
 
 
  ANNEX II 
 
List of products included in the arrangem ents referred to in Article 1(2)(a) and (b) 
 
Notwithstanding the rules for the interpreta tion of the Combined Nomenclature, the 
description of products is to be considered as indicat ive, the tariff preferences being determined by the 
CN codes.  Where ex CN codes are indicated, th e tariff preferences are to be determined by the 
CN code and the description together .  Entry of products marked with  an asterisk is subject to the 
conditions laid down in the re levant Community provisions. 
 
The column 'Sensitivity/Non-Sensitivity' compri ses the products included in the general 
arrangement (Article 7) and in the special incen tive arrangement for sustainable development and 
good governance (Article 8).  These products are list ed either NS (non-sensitive in the meaning of 
Article 7(1)) or S (sensitive in the meaning of Artic le 7(2)).  For reasons of simplification, products 
are listed in groups.  These may include products  for which Common Customs Tariff duties are 
exempted or suspended. 
 
CN Code Description Sensitivity/ 
Non-Sensitivity 
0101 10 90 Live asses and other S 
 Live horses other than pure-bred breeding animals:  
0101 90 19 Other than for slaughter S 
0101 90 30 Live asses S 
0101 90 90 Live mules and hinnies S 
0104 20 10 Live pure-bred breeding goats * S 
0106 19 10 Live domestic rabbits S 
0106 39 10 Live pigeons S 
0205 00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen S 
0206 80 91 Edible offal of horses, asses,  mules or hinnies, fresh or chilled, other than for the 
manufacture of pharm aceutical products S 
0206 90 91 Edible offal of horses, asses, mules or hinnie s, frozen, other than for the manufacture of 
pharmaceutical products S 
 Livers, frozen:  
0207 14 91 Of fowls of the species (Gallos domesticus) S 
0207 27 91 Of turkeys S 
0207 36 89 Of ducks, geese or guinea fowls S 
0208 Other meat and edible meat offa l, fresh, chilled or frozen: (1) S 
0208 10 Of rabbits or hares S 
                                                      
(1) For these products, the arrangement referred to  in Section 1 of Chapter II does not apply. WT/COMTD/57 
Page 26  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
0208 20 00 Frogs' legs NS 
0208 30 00 Of primates S 
0208 40 00 Of whales, dolphins and porpoises (mammals of the order Cetacea);  of manatees and 
dugongs (mammals of the order Sirenia) S 
0208 50 Of reptiles (including snakes and turtles) S 
ex 0208 90 Other, excluding products of 0208 90 55 S 
 Meat other than of swine and bovine animals, including edible flours and meals of meat or 
meat offal:  
0210 99 10 Of horses, salted, in brine or dried S 
0210 99 59 Offal of bovine animals other than thick skirt and thin skirt S 
0210 99 60 Offal of sheep and goats S 
0210 99 80 Offal other than poultry liver S 
ex Chapter 3 (1) FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC 
INVERTEBRATES, excluding products of 0301 10 90 S 
0301 10 90 Ornamental sa ltwater fish NS 
0403 10 51 Yoghurt, flavoured or containing added fruit, nuts or cocoa S 
0403 10 53  S 
0403 10 59  S 
0403 10 91  S 
0403 10 93  S 
0403 10 99  S 
0403 90 71 Buttermilk, curdled milk and cream;  kephir and other fermented or acidified milk and 
cream, flavoured or containing added fruit, nuts or cocoa S 
0403 90 73  S 
0403 90 79  S 
0403 90 91  S 
0403 90 93  S 
0403 90 99  S 
ex 0405 20 Dairy spreads, excluding products of 0405 20 90 S 
0407 00 90 Birds' eggs, in shell, fresh, pr eserved or cooked other than of poultry S 
                                                      
(1) For products of CN code 0306 13, the duty shall be  3.6% under the special incentive arrangement for 
sustainable development and good governance.  WT/COMTD/57 
 Page 27 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
0409 00 00 Natural honey (2)  S 
0410 00 00 Edible products of animal origin , not elsewhere specified or included S 
Chapter 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED S 
ex Chapter 6 LIVE TREES AND OTHER PLANTS;  BULBS, ROOTS, AND THE LIKE;  CUT 
FLOWERS AND ORNAMENTAL FOLIAGE,  excluding products of 0604 91 40 S 
0604 91 40 Conifer branches NS 
0701 Potatoes, fresh or chilled S 
0703 10 Onions and shallots, fresh or chilled S 
0703 90 00 Leeks and other alliaceous vegetables, fresh or chilled S 
0704 Cabbages, cauliflowers, kohlrab i, kale and similar edible brassicas, fresh or chilled S 
0705 Lettuce ( Lactuca sativa ) and chicory ( Cichorium  spp.), fresh or chilled  S 
0706 Carrots, turnips, salad beetroot, salsify, celeriac,  radishes and similar edible roots, fresh or 
chilled S 
ex 0707 00 05 Cucumber, fresh or chilled, from 16 May to 31 October S 
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled S 
 Other vegetables, fresh or chilled:  
ex 0709 10 00 Globe artichokes, from 1 July to 31 October S 
0709 20 00 Asparagus S 
0709 30 00 Aubergines (egg-plants) S 
0709 40 00 Celery other than celeriac S 
0709 51 00 S 
0709 59 Mushrooms 
S 
0709 60 10 Sweet peppers S 
0709 60 99 Fruits of the genus Capsicum  or of the genus Pimenta , other than sweet peppers S 
0709 70 00 Spinach, New Zealand spinach and orache spinach (garden spinach) S 
0709 90 10 Salad vegetables, other than lettuce ( Lactuca sativa ) and chicory ( Cichorium spp. ) S 
0709 90 20 Chard (or white beet) and cardoons S 
0709 90 31 Olives, for uses other than the production of oil * S 
0709 90 40 Capers S 
0709 90 50 Fennel S 
                                                      
(2) For these products, the arrangement referred to  in Section 1 of Chapter II does not apply. WT/COMTD/57 
Page 28  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
0709 90 70 Courgettes S 
0709 90 90 Other S 
ex 0710 Vegetables (uncooked or cooked by st eaming or boiling in water), frozen (1) S 
ex 0711 Vegetables provisionally preser ved (for example, by sulphur dioxide gas, in brine, in 
sulphur water or in other preservative solutions ), but unsuitable in that state for immediate 
consumption, excluding products of 0711 20 90 S 
ex 0712 Dried vegetables, whole, cut, sliced, broke n or in powder, but not further prepared, 
excluding olives and products of 0712 90 19 S 
0713 Dried leguminous vegetables, shelled, whether or not skinned or split: S 
0714 20 10 Sweet potatoes, fresh, whole, intended for human consumption * NS 
0714 20 90 Sweet potatoes other than fresh,  whole, intended for human production S 
0714 90 90 Jerusalem artichokes and similar roots and tu bers with high inulin content;  sago pith NS 
 Other nuts, fresh or dried, whet her or not shelled or peeled:  
0802 11 90 Almonds in shell, other than bitter S 
0802 12 90 Almonds shelled, other than bitter S 
0802 21 00 H azelnuts or filberts ( Corylus  spp.), in shell or shelled S 
0802 22 00   
0802 31 00 Walnuts in shell S 
0802 32 00 Walnuts shelled S 
0802 40 00 Chestnuts ( Castanea  spp.) S 
0802 50 00 Pistachios NS 
0802 90 50 Pine nuts NS 
0802 90 60 M acadamia nuts NS 
0802 90 85 Other NS 
0803 00 11 Plantains, fresh S 
0803 00 90 Bananas, including plantains, dried S 
0804 10 00 Dates, fresh or dried S 
0804 20 Figs, fresh or dried S 
0804 30 00 Pineapples, fresh or dried S 
0804 40 00 Avocados, fresh or dried S 
 Citrus fruit, fresh or dried:  
                                                      
(1) For the products of CN codes 0710 80 85, the arrangement re ferred to in Section 1 of Chapter II does not apply.  WT/COMTD/57 
 Page 29 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
ex 0805 20 Mandarins (including tangerines and satsumas);  clementines, wilkings and similar citrus 
hybrids:  from 1 March to 31 October S 
0805 40 00 Grapefruit NS 
0805 50 90 Limes ( Citrus aurantifolia , Citrus latifolia ) S 
0805 90 00 Other S 
ex 0806 10 10 Table grapes, fresh, from 1 January to 20 July and from 21 November to 31 December, other 
than of the variety Emperor ( Vitis viniferac.v. ) from 1 to 31 December S 
0806 10 90 Other grapes, fresh S 
ex 0806 20 Dried grapes, excluding products of ex 0806 20 30 dried sultanas, other than in immediate 
containers of a net capacity not exceeding 2 kg S 
0807 11 00 Watermelons, fresh S 
0807 19 00 Other melons, fresh S 
0808 10 10 Fresh cider apples, in bulk, from 16 September to 15 December S 
0808 20 10 Perry pears, fresh, in bulk, from 1 August to 31 D ecember S 
ex 0808 20 50 Other pears, fresh, from 1 May to 30 June S 
0808 20 90 Fresh quinces S 
ex 0809 10 00 Apricots, fresh, from 1 January to 31 May and from 1 August to 31 D ecember S 
0809 20 05 Sour cherries ( Prunus cerasus ), fresh S 
ex 0809 20 95 Cherries, other than sour ( Prunus cerasus ), fresh, from 1 January to 20 May and from 
11 August to 31 December S 
ex 0809 30 Peaches, including nectarines, from 1 Janua ry to 10 June and from 1 October to 
31 December S 
ex 0809 40 05 Plums, from 1 January to 10 June and from 1 October to 31 December S 
0809 40 90 Sloes S 
 Other fruit, fresh:  
ex 0810 10 00 Strawberries, from 1 January to 30 April and from 1 August to 31 December S 
0810 20 Raspberries, blackberries, mulberries and loganberries S 
0810 30 Black-, white- or redcurrants and gooseberries S 
0810 40 30 Fruit of the species Vaccinium myrtillus  S 
0810 40 50 Fruit of the species Vaccinium macrocarpon  and Vaccinium corymbosum  S 
0810 40 90 Other fruits of the genus Vaccinium  S 
0810 50 00 Kiwifruit S 
0810 60 00 Durians S WT/COMTD/57 
Page 30  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
0810 90 95 Other S 
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not 
containing added sugar or other sweetening matter (1): S 
ex 0812 Fruit and nuts, provisionally preserved (for exam ple, by sulphur dioxide gas, in brine, in 
sulphur water or in other preservative solutions ), but unsuitable in that state for immediate 
consumption, excluding products of 0812 90 30 S 
0812 90 30 Papaws (papayas) NS 
 Fruit, dried, other than that of headings 0801 to 0806;  mixtures of nuts or dried fruits of 
this chapter:  
0813 10 00 Apricots S 
0813 20 00 Prunes S 
0813 30 00 Apples S 
0813 40 10 Peaches, including nectarines S 
0813 40 30 Pears, dried S 
0813 40 50 Papaws (papayas), dried NS 
0813 40 95 Other, dried NS 
 Mixtures of dried fruit, other than of headings 0801 to 0806:  
0813 50 12 Containing papaws, tamarinds, cashew apples, lychees, jackfruits, sapodillo, plums, 
passion fruit, carambola and potahaya S 
0813 50 15 Other S 
0813 50 19 Containing prunes S 
 Mixtures exclusively of dried nuts of headings 0801 and 0802:  
0813 50 31 Of tropical nuts S 
0813 50 39 Other S 
0813 50 91 Other mixtures not containing prunes or figs S 
0813 50 99 Other S 
0814 00 00 Peel of citrus fruit or melons  (including watermelons), fresh,  frozen, dried or provisionally 
preserved in brine, in sulphur water or in other preservative solutions NS 
0901 12 00 Coffee, not roas ted, decaffeinated S 
0901 21 00 Coffee, roasted,  not decaffeinated S 
0901 22 00 Coffee, roasted, decaffeinated S 
0901 90 90 Coffee substitutes containing coffee S 
0902 10 00 Green tea (not fermented)  in immediate packings of a content not excluding 3 kg NS 
                                                      
(1) For the products of CN code 0811 10 and 0811 20, the arra ngement referred to in Section 1 of Chapter II does 
not apply.  WT/COMTD/57 
 Page 31 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
0904 12 00 Pepper of the genus Piper , crushed or ground NS 
0904 20 10 Sweet peppers, dried, neither crushed nor ground S 
0904 20 90 Crushed or ground NS 
0905 00 00 Vanilla S 
0907 00 00 Cloves (whole fruit, cloves and stems) S 
0910 20 90 Saffron, crushed or ground NS 
0910 40 Thyme, bay leaves S 
0910 91 90 Mixtures of spices, crushed or ground S 
0910 99 99 Other spices, crushed or ground, other than mixtures S 
ex 1008 90 90 Quinoa S 
1105 Flour, meal, powder, flakes, gr anules and pellets  of potatoes S 
 Flour, meal and powder:  
1106 10 00 Of the dried leguminous vegetables of heading 0713 S 
1106 30 Of the products of Chapter 8 S 
1108 20 00 Inulin S 
ex Chapter 12 OIL SEEDS AND OLEAGINOUS FRUITS;  MISCELLANEOUS GRAINS, SEEDS 
AND FRUIT;  INDUSTRIAL OR MEDICINAL PLANTS;  STRAW AND FODDER, 
excluding products of 1209 21 00, 1209 23 80, 1209 29 50, 1209 29 80, 1209 30 00, ex 
1209 91, 1209 99 91, 1210, 1211 90 30, 1212 91 and 1212 99 20 S 
1209 Seeds, fruit and spores, of a kind used for sowing:  
1209 21 00 Lucerne (alfalfa) seed NS 
1209 23 80 Other fescue seed NS 
1209 29 50 Lupine seed NS 
1209 29 80 Other NS 
1209 30 00 Seeds of herbaceous plants cultivated principa lly for their flowers NS 
ex 1209 91 Vegetable seeds other than products of code 1209 91 30 NS 
1209 99 91 Seeds of plants cultivated principally for their flowers, other than those of 1209 30 NS 
1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets;  
lupulin (1) S 
1211 90 30 Tonquin beans, fresh or dried, whether or not cut, crushed or powdered NS 
ex Chapter 13 LAC;  GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS, 
excluding products of 1302 12 00 S 
1302 12 00 Vegetable saps and extracts of liquorice NS 
                                                      
(1) For these products, the arrangement referred to in Section I of Chapter II does not apply. WT/COMTD/57 
Page 32  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
1501 00 90 Poultry fat, other than that of heading 0209 or 1503 S 
1502 00 90 Other fats of bovine animals, sheep or goats S 
1503 00 19 Lard stearin and oleostearin other than for industrial use S 
1503 00 90 Other S 
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, 
but not chemically modified S 
1505 00 10 Wool grease, crude S 
1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified S 
1508 Groundnut oil and its fractions, whether or not refined, but not chemically modified S 
1511 10 90 Crude oil, other than for technical or industrial uses other than the manufacture of 
foodstuffs for human consumption S 
1511 90 Other S 
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not 
refined, but not chemically modified S 
1513 Coconut ( copra ), palm kernel or babassu oil and fractions thereof, whether or not 
refined, but not chemically modified S 
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not 
chemically modified S 
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether 
or not refined, but not chemically modified S 
ex 1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, 
inerr-esterified, re-esterified or elaidinised, whether or not refined, but not further 
prepared, excluding products of 1516 20 10 S 
1516 20 10 Hydrogenated castor oil, so called  'opal-wax' NS 
1517 Margarine;  edible mixtures or preparations of animal or vegetable fats or oils or of 
fractions of different fats or oils of this Chapter, other than edible fats or oils or their 
fractions of heading 1516 S 
1518 00 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, 
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise 
chemically modified, excluding those of heading 1516;  inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils 
of this chapter, not elsewhere specified or included S 
1521 90 99 Beeswax and other insect waxes, other than raw S 
1522 00 10 Degras S 
1522 00 91 Oil foots and dregs;  soapstocks S 
1601 00 10 Sausages and similar products, of meat, meat offal or blood:  food preparations based on liver S 
 Other prepared or preserved meat, meat offal or blood:  
1602 20 11 S 
1602 20 19 Goose or duck liver 
S 
 Of swine:  
1602 41 90 Ham and cuts thereof, of swine other than domestic swine S 
1602 42 90 Shoulders and cuts thereof, of swine other than domestic swine S  WT/COMTD/57 
 Page 33 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
160249 90 Other, including mixtures, other than of domestic swine S 
1602 50 31 S 
1602 50 39 S 
1602 50 80 Of bovine animals (1) 
S 
 Other, excluding preparations of blood of any animal:  
1602 90 31 Of game or rabbit S 
1602 9041 Of reindeer S 
1602 90 69 S 
1602 90 72 S 
1602 90 74 S 
1602 90 76 S 
1602 90 78 S 
1602 90 98 Other 
S 
1603 00 10 Extracts and juices of meat, fish or crustaceans, molluscs and other aquatic invertebrates, in 
immediate packings of a net content of 1 kg or less S 
1604 Prepared or preserved fish;  caviar and caviar substitutes prepared from fish eggs S 
1605 Crust aceans, molluscs or other aquatic invertebrates, prepared or preserved S 
1702 50 00 Chemically pure fructose S 
1702 90 10 Chemically pure maltose S 
1704(2) Sugar confectionery (including white chocolate), not containing cocoa S 
Chapter 18 COCOA AND COCOA PREPARATIONS S 
ex Chapter 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK;  PASTRYCOOKS' 
PRODUCTS, excluding products of 1901 20 00 and 1901 90 91 S 
1901 20 00 Mixes and doughs for the preparation of bakers' wares of heading 1905 NS 
1901 90 91 Other, containing no milk fats, sucrose, isogl ucose, glucose or starch or containing less 
than 1.5% milk fat, 5% sucrose (including invert sugar) or isoglucose, 5% glucose or 
starch, excluding food preparations in powde r form of goods of headings 0401 to 0404 NS 
ex Chapter 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF 
PLANTS except for products of CN code 2002, 2005 80 00, 2008 20 19, 2008 20 39, ex 2008 40 and ex 2008 70 S 
2002 Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid (1) S 
2005 8000 Sweetcorn (1) S 
ex 2008 40 Prepared or preserved pears (1) (except 2008 40 11, 2008 40 21, 2008 40 29 and 2008 
40 39 for which the footnote does not apply) S 
                                                      
(1) For these products, the arrangement referred to  in Section 1 of Chapter II does not apply. 
(2) For products of CN codes 1704 10 91 and 1704 10 99, the sp ecific duty shall be limited  to 16% of the customs 
value under the special incentive arrangement fo r sustainable development and good governance. 
 
 
 WT/COMTD/57 
Page 34  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
ex 2008 70 Prepared or preserved peaches (1') (except 2008 70 11, 2008 70 31, 2008 70 39 and 
2008 70 59 for which the footnote does not apply) S 
2008 20 19 Pineapples containing added spirit NS 
2008 20 39  NS 
ex Chapter 21 MISCELLANEOUS EDIBLE PREPARATIONS, excluding products of 2101 20, 
2102 20 19, 2106 10, 2106 90 30, 2106 90 51, 2106 90 55 and 2106 90 59 S 
2101 20 Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these 
extracts, essences or concentrates, or with a basis of tea or maté NS 
2102 20 19 Other inactive yeasts NS 
ex Chapter 22 BEVERAGES, SPIRITS AND VINEGAR, excluding products of 2204 10 11 to 
2204 30 10, 2207 and 2208 40 S 
2207 Undenatured ethyl alcohol of an alcoholic stre ngth by volume of 80% vol or higher;  ethyl 
alcohol and other spirits, denatured, of any strength (1): S 
2302 50 00 Bran, sharps and other residues, whether or not  in the form of pellets derived from the 
sifting, milling or other working of cereals of leguminous plants S 
2307 00 19 Other wine lees S 
 Vegetable materials and vegeta ble waste, vegetabl e residues and by-products, of a kind 
used in animal feeding, not el sewhere specified or included:  
2308 00 19 Other grape marc S 
2308 00 90 Other NS 
2309 10 90 Dog or cat food put up for retail sale, other than containing star ch, glucose, glucose syrup, 
maltodextrine or maltodextrine syrup of 1702 30 51 to 1702 30 99, 1702 40 90, 
1702 90 50 and 2106 90 55 or milk products S 
 Other preparations of a kind  used in animal feeding:  
2309 90 10 Fish or marine mammal solubles NS 
2309 90 91 Beetpulp with added molasses S 
2309 90 95 Other S 
2309 9099  S 
Chapter 24 TOBACCO AND MANUFACT URED TOBACCO SUBSTITUTES S 
2519 90 10 Magnesium oxide, other than calc ined natural magnesium carbonate NS 
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of 
heading 2825 NS 
2523 Portland cement, aluminous cement, slag cement, supers ulphate cement and similar 
hydraulic cements, whether or not colo ured or in the form of clinkers NS 
Chapter 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; 
BITUMINOUS SUBSTANCES;  MINERAL WAXES NS 
2801 Fluorine, chlorine, bromine and iodine NS 
2802 00 00 Sulphur, sublimed or prec ipitated;  colloidal sulphur NS 
                                                      
 
(1) For these products, the arrangement referred to  in Section 1 of Chapter II does not apply. 
  WT/COMTD/57 
 Page 35 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
ex 2804 Hydrogen, rare gases and other non-metals, excluding products of 2804 69 00 NS 
2806 Hydrogen chloride (hydrochloric acid);  chlorosulphuric acid NS 
2807 Sulphuric acid;  oleum NS 
2808 00 00 Nitric acid;  sulphonitric acids NS 
2809 Disphosphorus pentoxide;  phosphoric acid a nd polyphosphoric acids, whether or not 
chemically defined NS 
2810 00 90 Oxides of boron;  boric acids, other then diboron trioxide NS 
2811 Other inorganic acids and other inorga nic oxygen compounds of non-metals NS 
2812 Halides and halide oxi des of non-metals NS 
2813 Sulphides of non-metals;  co mmercial phosporus trisulphide NS 
2814 Ammonia, anhydrous or in aqueous solution S 
2815 Sodium hydroxide (caustic soda);  potassium hydroxide (caustic potash);  peroxides of 
sodium or potassium S 
2816 Hydroxide and peroxide of magnesium;  oxides,  hydroxides and peroxides, of strontium or 
barium NS 
2817 00 00 Zinc oxide;  zinc peroxide S 
2818 10 Artificial corundum, whether or not chemically defined S 
2819 Chromium oxides and hydroxides S 
2820 Manganese oxides S 
2821 Iron oxides and hydroxides;  earth colours containing 70 % or more by weight of 
combined ¡ron evaluated as Fe 2O3 NS 
2822 00 00 Cobalt oxides and hydroxides;   commercial co balt oxides NS 
2823 00 00 Titanium oxides S 
2824 Lead oxides;  red lead and orange lead NS 
ex 2825 Hydrazine and hydroxylamine and their inorgani c salts;  other inorganic bases;  other 
oxides, hydroxides and peroxides, excluding products of 2 825 10 00 and 2825 80 00 NS 
2825 10 00 Hydrazine and hydroxylamine and their inorganic salts S 
2825 80 00 Antimony oxides S 
2826 Fluorides;  fluorosilicates, fluoroalumin ates and other complex fluorine salts NS 
ex 2827 Chlorides, chloride oxides and chloride hydroxides;  bromides and bromides oxides;  
iodides and iodide oxides,  excluding products of 2827 10 00 and 2827 32 00 NS 
2827 10 00 Ammonium chloride S 
2827 32 00 Aluminium chloride S 
2828 Hypochlorites;  commercial calcium hypoc hlorite;  chlorites;  hypobromites NS WT/COMTD/57 
Page 36  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
2829 Chlorates and perchlorates;  bromates and perbromates;  iodates and periodates NS 
ex 2830 Sulphides;  polysulphides, excluding products of 2830 10 00 NS 
2830 10 10 Sodium sulphides S 
2831 Dithionites and sulphoxylates NS 
2832 Sulphites;  thiosulphates NS 
2833 Sulphates;  alums;  peroxosulphates NS 
ex 2834 Nitrites;  nitrates , excluding products of 2834 10 00 NS 
2834 10 00 Nitrites S 
2835 Phosphinates (hypophosphites), phosphonate s (phosphites) and phosphates;  
polyphosphates, whether or  not chemically defined S 
ex 2836 Carbonates;  peroxocarbonates;  commercia l ammonium carbonate containing ammonium 
carbamate, excluding products of 2836 20 00, 2836 40 00 and 2836 60 00 NS 
2836 20 00 Disodium carbonate S 
2836 40 00 Potassium carbonates S 
2836 60 00 Barium carbonate S 
2837 Cyanides, cyanide oxides and complex cyanides NS 
2838 00 00 Fulminates, cyanates and thiocyanates NS 
2839 Silicates;  commercial al kali metal silicates NS 
2840 Borates;  peroxoborates (perborates) NS 
ex 2841 Salts of oxometallic or peroxo metallic acids, excluding products of 2841 61 00 NS 
2841 61 00 Potassium permanganate S 
2842 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not 
chemically defined), other than azides NS 
2843 Colloidal precious metals;  inorganic or organic compounds of precious metals, whether or 
not chemically defined;  am algams of precious metals NS 
ex 2844 30 11 Other than unwrought cermets, wast e and scrap of uranium depleted in U 235 NS 
ex 2844 30 51 Other than unwrought cerm ets, waste and scrap of thorium NS 
2845 90 90 Other, than deuterium and compounds thereof;  hydrogen and compounds thereof, 
enriched in deuterium;  mixtures and solutions containing these products NS 
2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or 
of mixtures of these metals NS 
2847 00 00 Hydrogen peroxide, whether or not solidified with urea NS 
2848 00 00 Phosphides, whether or not chemically defined, excluding ferrophosphorus NS  WT/COMTD/57 
 Page 37 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
ex 2849 Carbides, whether or not chemically defined, excluding products of 2849 20 00 and 
2849 90 30 NS 
2849 20 00 Carbides of silicon S 
2849 90 30 Carbides of tungsten S 
ex 2850 00 Hydrides, nitrides, azides, silicides and bor ides, whether or not chemically defined, 
other than compounds which are also carbides of 2849, excluding products of 
2850 00 70 NS 
2850 00 70 S ilicides S 
2851 00 Other inorganic compounds (including distilled or conductivity water and water of 
similar purity);  liquid air (whether or not rare gases have been removed);  
compressed air;  amalgams, other than amalgams of precious metals NS 
2903 Halogenated derivatives of hydrocarbons S 
2904 10 00 Derivatives containing only sulpho groups, their salts and ethyl esters NS 
2904 20 00 Derivatives of hydrocarbons, containing only nitro or only nitroso groups S 
2904 90 Other derivatives NS 
ex 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives, excluding products of 2905 43 00, 2905 44 and 2905 45 00 S 
2905 45 00 Glycerol NS 
2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives NS 
2907 11 00 Phenol (hydroxybenzene) and its salts NS 
2907 12 00 Cresols and their salts NS 
2907 13 00 Octylphenol, nonylphenol and their isomers;  salts thereof NS 
2907 14 00 Xylenols and their salts NS 
2907 15 90 Naphthols and their salts other than 1-Naphtol S 
2907 19 00 Other NS 
2907 21 00 Resorcinol and its salts NS 
ex 2907 22 00 Hydroquinone (quinol) S 
ex 2907 22 00 Other NS 
2907 23 00 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts NS 
2907 29 00 Other NS 
2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-
alcohols NS WT/COMTD/57 
Page 38  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
2909 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether 
peroxides, ketone peroxides (whether or not chemically defined), and their halo-
genated, sulphonated, nitrated or nitrosated derivatives S 
2910 Epoxides, epoxyalcohols, epoxyphenols an d epoxyethers, with a three membered 
ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives NS 
2911 00 00 Acetals and hemiacetals, whether or not with other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives NS 
ex 2912 Aldehydes, whether or not with other oxygen function;  cyclic polymers of 
aldehydes;  paraformaldehyde, excluding products of 2912 41 00 NS 
2912 41 00 Vanillin (4-hydroxy-3-methoxybenzaldehyde) S 
2913 00 00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 
2912 NS 
ex 2914 Ketones and quinones, whether or not with other oxygen function and their halo-
genated, sulphonated, nitrated or nitros ated derivatives, excluding products of 
2914 11 00, 2914 21 00 and 2914 22 00 NS 
2914 11 00 Acetone S 
2914 21 00 Cam phor S 
2914 22 00 Cyclohexanone and methylcyclohexanones S 
2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and 
peroxyacids;  their halogenated, sulphonated, nitrated or nitrosated derivatives S 
ex 2916 11 00 Acrylic acid S 
ex 2916 11 00 Salts of acyclic acid NS 
2916 12 Esters of aciclic acid S 
2916 13 00 Methacrylic acid and its salts NS 
2916 14 Esters of methacrylic acid S 
2916 15 00 Oleic, linoeic or linolenic acids, their salts and esters NS 
2916 19 Other NS 
2916 20 00 Cyclanic, cyclenic or cycloterpenic monocar boxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives NS 
2916 31 00 Benzoic acid, its salts and esters NS 
2916 32 Benzoyl peroxide and benzoyl chloride NS 
2916 39 00 Other NS 
ex 2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids;  their 
halogenated, sulphonated, nitrated or nitrosated derivatives, excluding products of 
2917 11 00, 2917 12 10, 2917 14 00, 2917 32 00, 2917 35 00 and 2917 36 00 NS 
2917 11 00 Oxalic acid, its salts and esters S  WT/COMTD/57 
 Page 39 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
2917 12 10 Adipic acid, and its salts S 
2917 14 00 Maleic anhydride S 
2917 32 00 Dioctyl orthophthalates S 
2917 35 00 Phthalic anhydride S 
2917 36 00 Terephthalic acid and its salts S 
ex 2918 Carboxylic acids with additional oxygen function and their anhydrides, halides, 
peroxides and peroxyacids;  their halogenated, sulphonated, nitrated or nitrosated 
derivatives, excluding products of 2918 14 00, 2918 15 00, 2918 21 00, 2918 22 00 
and 2918 29 10 NS 
2918 14 00 Citric acid S 
2918 15 00 Salts and esters of citric acid S 
2918 21 00 Salicylic acid and its salts S 
2918 22 00 O-Acetysalicylic acid, its salts and esters S 
2918 29 10 Sulfosalicylic acids, hydroxynaphthoic acids;  their salts and esters S 
2919 00 Phosphoric esters and their salts, including lactophosphates;  their halogenated, 
sulphanoted, nitrated or nitrosated derivatives NS 
2920 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) 
and their salts;  their halogenated, sulphonated, nitrated or nitrosated derivatives NS 
2921 Amino-function compounds S 
2922 Oxygen-function amino-com pounds S 
2923 Quatemary ammonium salts and hydroxides;  lecithins and other 
phosphoaminolipids, whether or not chemically defined NS 
2924 19 00 Acyclic amides (including acyclic carbamates) and their derivatives;  salts thereof 
excluding meprobamate S 
2924 21 Ureines and their derivatives;  salts thereof S 
2924 23 00 2-Acetami dobenzoic acid (N-acetylanthranilic acid) and its salts NS 
2924 29 30 Par acetamol (INN) S 
2924 29 95 Other carboxyamide-function compounds S 
2925 Carboxyimide-function compounds (including saccharin and its salts) and imine-
function compounds NS 
ex 2926 Nitrile-function compounds, excluding products of 2926 10 00 NS 
2926 10 00 Acrylonitrile S 
2927 00 00 Diazo-, azo- or azoxy-compounds S 
2928 00 90 Organic derivatives of hydrazine NS WT/COMTD/57 
Page 40  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
2929 10 Isocyanates S 
2929 90 00 Other than isocyanates NS 
2930 10 00 NS 
2930 20 00 NS 
2930 30 00 Organo-sulphur compounds 
NS 
2930 40 90 Organo-sulphur compounds S 
2930 90 13  S 
2930 90 16  S 
2930 90 20  S 
2930 90 70  S 
2931 00 Other organo-inor ganic compounds NS 
ex 2932 Heterocyclic compounds with oxygen hetero-atoms only, excluding products of 2932 12 00, 
2932 13 00 and 2932 21 00 NS 
2932 12 00 2-Furaldehyde (furfuraldehyde) S 
2932 13 00 Furfuryl alcohol and tetrahydrofurfuryl alcohol S 
2932 21 00 Coumarin, methylcoumarins and ethylcoumarins S 
ex 2933 Heterocylic compounds with nitrogen hetero-atoms only, excluding products of 2933 61 00 NS 
2933 61 00 Melamine S 
2934 Nucleic acids and their salts, whether or not chemically defined;  other heterocyclic 
compounds NS 
2935 00 90 Other sulphonamides S 
2938 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other 
derivatives NS 
ex 2940 00 00 Rhamnose, raffinose and mannose NS 
ex 2940 00 00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar 
ethers and sugar esters, and their salts, other than products of 2937, 2938 or 2939, other than 
rahmnose, raffinose and mannose S 
2941 20 30 Dihydrostreptomycin, its salts, esters and hydrates NS 
2942 00 00 Other organic compounds NS 
3102 Mineral or chemical fertilisers, nitrogenous (1) S 
3103 10 Superphosphates S 
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, 
phosphorus and potassium;  other fertilisers;  goods of this chapter in tablets or similar forms or in packages of a gross weight not excluding 10 kg S 
                                                      
(1) For these products, the arrangement referred to  in Section 1 of Chapter II does not apply.  WT/COMTD/57 
 Page 41 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
ex 3201 90 90 Tanning extracts of vegetable origin;  tannins and their salts, ethers, esthers and other 
derivatives excluding tanning extracts of eucalyptus, tannings extracts derived from gambier 
and myrobalan fruits and other tanning extracts of vegetable origin NS 
3202 Synthetic organic tanning substances;  inorganic tanning substances;  tanning preparations, 
whether or not containing natural tanning substances;  enzymatic preparations for pre-tanning NS 
3203 00 90 Colouring matter of animal and preparations based thereon NS 
3204 Synthetic organic colouring matter, whether or not chemically defined;  preparations as 
specified in note 3 to this chapter based on synthetic organic products of a kind used as 
fluorescent brightening agents or as lumi nophores, whether or not chemically defined S 
3205 00 00 Colour lakes;  preparations as specified in note 3 to this chapter based on colour lakes NS 
3206 Other colouring matter;  preparations as specifi ed in note 3 to this  chapter, other than 
those of 3203, 3204 to 3205 00 00;  inorganic pr oducts of a kind used as 
luminophores, whether or not  chemically defined S 
3207 Prepared pigments, prepared opacifiers and prepared colours, v itrifiable enamels and 
glazes, engobes, liquid lustres and similar prep arations, of a kind used in the ceramic, 
enamelling or glass industry;  glass frit and ot her glass, in the form of powder, granules 
or flakes  NS 
3208 Paint and varnishes based on synthetic pol ymer or chemically modified natural 
polymers, dispersed or dissolved in a non-a queous medium;  solutions as defined in 
note 4 to this chapter NS 
3209 Paints and varnishes based on synthetic pol ymer or chemically modified natural 
polymers, dispersed or dissolved in a aqueous medium NS 
3210 00 Other paints and varnishes;  prepared wate r pigments of a kind used for finishing 
leather NS 
3211 00 00 Prepared driers NS 
3212 Pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in 
manufacture of paints;  stamping foils;  dyes  and other colouring matter put up in forms 
or packings for retail sale NS 
3213 Artists', students' or sign board painters' colours, modifying tints, amusement colours 
and the like, in tablets, tubes, jars, bottle s, pans or in similar forms or packings NS 
3214 Glaziers' putty, grafting putty , resin cements, caulking compounds and other mastics;  
painters' fillings;  non-refractory surfacing prep arations for facades, indoor walls, floors, 
ceilings or the like NS 
3215 Printing ink, wr iting or drawing ink and other inks, whet her or not concentrated or solid NS 
Chapter 33 ESSENTIAL OILS AND RESINOIDS;  PERFUMERY, COSMETIC OR TOILET 
PREPARATIONS NS 
Chapter 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, 
LUBRICATING PREPARATIONS, ARTIFICIAL WAXES;  PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR 
ARTICLES;  MODELLING PASTES, DENTAL WAXES AND DENTAL 
PREPARATIONS WITH A BASIS OF PLASTER NS 
3501 Casein, caseinates and other casein derivatives;  casein glues S 
3502 90 90 Albuminates and other albumin derivatives NS 
3503 00 Gelatine sheets, whether or not surface-worked  and gelatine derivatives;  isinglass;  
other glues of animal origin, excluding casein glues of 3501 NS 
3504 00 00 Peptones and their derivatives;  other prot ein substances and their derivatives, not 
elsewhere specified or included;  hi de powder, whether or not chromed NS 
3505 10 50 Starches, esterified or etherified NS WT/COMTD/57 
Page 42  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
3506 Prepared glues and other prepared adhesive s, not elsewhere specified or included;  
products suitable for use as glues or adhesi ves, not excluding a net weight of 1 kg NS 
3507 Enzymes;  prepared enzymes not elsewhere specified or included S 
Chapter 36 EXPLOSIVES;  PYROTECHNIC PRODUCTS;  MATCHES;  PYROPHORIC 
ALLOYS;  CERTAIN COMBUSTIBLE PREPARATIONS NS 
Chapter 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS NS 
3801 Artificial graphite;  colloidal or semi-colloidal graphite;  preparations based on graphite 
or other carbon in the form of pastes, bl ocks, plates or other semi-manufactures NS 
3802 Activated carbon;  activated natural mineral products;  animal black, including spent 
animal black S 
3803 00 90 Tall oil, whether or not refined, other than crude NS 
3804 00 Residual lyes from the manufacture of wo od pulp, whether or  not concentrated, 
desugared or chemically treated, including li gnin sulphonates, but excluding tall oil of 
3803 NS 
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by distillation or 
other treatment of coniferous woods;  crude  dipentene;  sulphiteturpentine and other 
crude para-cymene;  pine oil containing alpha-terpineol as the main constituent NS 
3806 Rosin and resin acids, and derivatives thereof;  rosin spirit and rosin oils;  run gums NS 
3807 00 Wood tar;  wood creosote;  wood naphtha, vege table pitch;  brewers' pitch and similar 
preparations based on rosin, re sin acids or on vegetable pitch NS 
3808 Insecticides, rodenticides, fungicides, herb icides, anti-sprouting products and plant- 
growth regulators, disinfectants and similar products, put up in forms or packings for 
retail sale or as preparations or articles NS 
ex 3809 Finishing agents, dye carriers to accelerate th e dyeing or fixing of dye-stuffs and other 
products and preparations, of a kind used in th e textile, paper, leather or like industries, 
not elsewhere specified or included, excluding products of 3809 10 NS 
3810 Pickling preparations for metal surfaces;  fluxes and other a uxiliary preparations  for 
soldering, brazing or welding;  solderi ng, brazing or welding powders and pastes 
consisting of metal and other mate rials;  preparations of a kind used as cores or coatings 
for welding electrodes or rods NS 
3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-
corrosive preparations  and other prepared additives, for mi neral oils or for other liquids 
used for the same purposes as mineral oils  NS 
3812 Prepared rubber accelerators;  compounds pl asticisers for rubber or plastics, not 
elsewhere specified or included;  anti- oxidising preparations and other compound 
stabilisers for rubber or plastics NS 
3813 00 00 Preparations and charges for fire-exti nguishers;  charged fire-extinguishing grenades NS 
3814 00 Organic composite solvents and thinners, not elsewhere specified or included;  prepared 
paint or varnish removers NS 
3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere 
specified or included NS 
3816 00 00 Refractory cements, mortars, concretes and similar compositions, other than products of 
3801 NS 
3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of 2707 and 2902: S 
3819 00 00 Hydraulic brake fluids and other prepared  liquids for hydraulic transmission, not 
containing or containing less than  70% by weight of petroleum oils or oils obtained from 
bituminous minerals NS  WT/COMTD/57 
 Page 43 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
3820 00 00 Anti-freezing preparations and prepared de-icing fluids NS 
3821 00 00 Prepared culture media for development of micro-organisms NS 
ex 3823 Industrial monocarboxylic fatty acid s;  acid oils from refining;   industrial fatty alcohols, 
excluding products of 3823 11 00, 3823 13 00 and 3823 19 S 
3823 11 00 Stearic acid NS 
3823 13 00 Tall oil fatty acids NS 
3823 19 Other NS 
ex 3824 Prepared binders for foundry moulds or cores;  chemical products and preparations of the 
chemical or allied industries (including those consisting of mixtures of natural products), 
not elsewhere specified or in cluded, excluding products of 3824 60 NS 
3825 Residual products of the chemical or allied i ndustries, not elsewhere specified or included;  
municipal waste;  sewage sl udge;  other wastes specifie d in note 6 to this chapter S 
3901 Polymers of ethylene, in primary forms S 
3902 Polymers of propylene or other olefins, in primary forms S 
3903 Polymers of styrene, in primary forms S 
3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms S 
3905 Polymers of vinyl acetate or other vinyl esters , in primary forms;  other vinyl polymers in 
primary forms NS 
3906 10 00 Poly(methyl methacrylate) S 
3906 90 60 Copolymer of methyl acrylate with ethyl ene and a monomer containing a non-terminal 
carboxy group as a substituent, containing by  weight 50% or more omethyl acrylate, 
whether or not compounded with silica NS 
3906 90 90 Other NS 
ex 3907 Polycetals, other polyethers and epoxide resi ns, in primary forms;  polycarbonates, alkyd 
resins, polyallyl esters and other polyesters,  in primary forms, excluding products of 
3907 10 00, 3907 60 and 3907 99 NS 
3907 10 00 Polyacetals S 
3907 60 Poly(ethylene terephthalate) S 
3907 99 Other polyesters, ot her than unsaturated S 
3908 Polyamides in primary forms S 
3909 Amino-resins, phenolic resins and polyurethanes, in primary forms NS 
3910 00 00 Silicones in primary forms NS 
3911 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysul-phones 
and other products specified in note 3 to this chapter, not el sewhere specified or included, 
in primary forms NS WT/COMTD/57 
Page 44  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary 
forms NS 
3913 Natural polymers and modified natural polymers, not elsewher e specified or included, in 
primary forms NS 
3914 00 00 Ion-exchangers based on polymers of 3901 to 3913, in primary forms NS 
3915 Waste, parings and scrap, of plastic NS 
3916 Monofilament of which any cr oss-sectional dimension exc eeds 1 mm, rods, sticks and 
profile shapes, whether or not surface-work ed but not otherwise worked, of plastic  NS 
3917 Tubes, pipes and hoses, and f ittings therefor, of plastic NS 
3918 Floor coverings of plastics, whethe r or not self-adhesive, in roll or in form of tiles;  wall or 
ceiling coverings of plastics, as defined in note 9 to this chapter NS 
3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether 
or not in rolls NS 
3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, 
laminated, supported or similarl y combined with other materials S 
ex 3921 Other plates, sheets, fi lm, foil and strip, of plastics, excluding products of 3921 90 19 NS 
3921 90 19 Other plates, sheets, foil and strip, of plasti cs other than cellular products, of polyesters, 
other than corrugated sheets and plates S 
3922 Baths, shower-bath, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns 
and similar sanitary ware, of plastics NS 
ex 3923 Articles for the conveyance or packing of goods, of plastics;  stoppers, lids, caps and other 
closures, of plastics, excluding products of 3923 21 00 NS 
3923 21 00 Sacks and bags (including cones) of ethylene polymers S 
3924 Tableware, kitchenware, other household arti cles and toilets articl es, of plastics NS 
3925 Builders' ware of plas tics, not elsewh ere specified or included NS 
3926 Other articles of plas tics and articles of  other materials of 3901 to 3914 NS 
ex Chapter 40 RUBBER AND ARTICLES THEREOF, excluding products of 4010 NS 
4010 Conveyor or transmission belts or  belting, of vulcanised rubber S 
ex 4104 Tanned or crust hides and skins of bovine (i ncluding buffalo) or e quine animals, without 
hair on, whether or not split, but not further prepared, excluding products, of 4104 41 19 and 4104 49 19 S 
ex 4106 31 Tanned or crust hides and skins of other animal s, without wool or hair on, whether or not 
split, but not further prepared, excluding products of 4106 31 10 NS 
4106 32   
4107 Leather further prepared after tanning or crus ting, including parchmen t-dressed leather, of 
bovine (including buffalo) or equine animals, w ithout hair on, whether or not split, other 
than leather of heading 4114 S 
 Leather further prepared after tanning or cr usting, including parchment-dressed leather:  
4112 00 00 Of sheep or lamb, without wool on, wh ether or not split, ot her than leather of 4114 S 
4113 10 00 Of goats or kids, without wool or hair on, whether or not split, other than leather of 4114 S 
4113 20 00 Of swine NS 
4113 30 00 Of reptiles NS 
4113 90 00 Other NS  WT/COMTD/57 
 Page 45 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
4114 Chamois (including combination chamois) leat her;  patent leather and patent laminated 
leather;  metallised leather S 
4115 10 00 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, 
whether or not in rolls S 
4201 00 00 Saddlery and harness for any animal (includi ng traces, leads, knee pads, muzzles, saddle 
cloths, saddle bags, dog coats and the like), of any material NS 
4202 Trunks, suitcases, vanity-cases, executive-ca ses, brief-cases, schoo l satchels, spectacle 
cases, binocular cases, camera cases, musi cal instrument cases, gun cases, holsters and 
similar containers;  travelling-bags, insula ted food or beverages bags, toilet bags, 
rucksacks, handbags, shopping-bags, wallets, pu rses, map-cases, cigarette-cases, tobacco-
pouches, tool bags, sports bags , bottle-cases, jewellery boxes,  powder-boxes, cutlery cases 
and similar containers, of leather or of com position leather, of sh eeting of plastics, of 
textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with 
such materials or with paper S 
4203 Articles of apparel and clothing accessories, of leather or of composition leather S 
4204 00 Articles of leather, or of co mposition leather, of a kind used in machinery or mechanical 
appliances or for ot her technical uses NS 
4205 00 00 Other articles of leather or of composition leather NS 
4206 Articles of gut (other than silkworm gut), of  goldbeater's skin, of bladders or of tendons NS 
Chapter 43 FURSKINS AND ARTIFICIAL FUR;  MANUFACTURES THEREOF NS 
4407 Wood sawn or chipped lengthwise, sliced or  peeled, whether or not planed, sanded or NS 
 end-jointed, of a thickness exceeding 6 mm  
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or 
for other similar laminated wood and other w ood, sawn lengthwise, sliced or peeled, 
whether or not planed, sanded, spliced or en d-jointed, of a thickness not exceeding 6 mm  NS 
4410 Particle board and similar board (for exampl e, oriented strand board and waferboard) of 
wood or other ligneous materials,  whether or not agglomerated with resins or other organic 
binding substances S 
4411 Fibreboard of wood or other ligneous materials,  whether or not bonded with resins or other 
organic substances S 
4412 Plywood, veneered panels and similar laminated wood S 
4414 00 10 Wooden frames for paintings, photographs, mirror s or similar objects, of tropical wood, as 
specified in additional note 2 to this Chapter NS 
4415 Packing cases, boxes, crates, drums and similar packings, of wood;  cable-drums of wood;  
pallets and other load boards, of  wood;  pallet collars of wood NS 
4418 10 S 
4418 30 10 Builders' joinery or carpentry of wood, incl uding cellular wood panels, assembled parquet 
panels, shingles and shakes S 
4418 20 10 Doors and their frames and thresholds, of tropi cal wood, as specified in additional note 2 
to this Chapter S 
4420 10 11 S 
4420 90 10 S 
4420 90 91 Wood marquetry and inlaid wood;  caskets and cases for jewellery or cutlery, and similar 
articles, of wood;  statuettes and other orna ments, of wood;  wooden articles of furniture 
not falling within Chapter 94 
S 
4421 90 91 Other articles of wood: ot her than of fibreboard NS 
ex Chapter 45 CORK AND ARTICLES OF CORK, excluding products of 4503 NS WT/COMTD/57 
Page 46  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
4503 Articles of natural cork S 
Chapter 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING 
MATERIALS;  BASKETWARE AND WICKERWORK S 
Chapter 50 SILK S 
ex Chapter 51 WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND WOVEN 
FABRIC, excluding products of 5105 S 
Chapter 52 COTTON S 
Chapter 53 OTHER VEGETABLE TEXTILE FIBRES;  PAPER YARN AND WOVEN FABRICS 
OF PAPER YARN S 
Chapter 54 MAN-MADE FILAMENTS S 
Chapter 55 MAN-MADE STAPLE FIBRES S 
Chapter 56 WADDING, FELT AND NONWOVENS;  SPECIAL YARNS;  TWINE;  CORDAGE;  
ROBES AND CABLES AN D ARTICLES THEREOF S 
Chapter 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS S 
Chapter 58 SPECIAL WOVEN FABRICS;  TUFTED TEXTILE FABRICS;  LACE;  TAPESTRIES;  
TRIMMINGS;  EMBROIDERY S 
Chapter 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS;  
TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE S 
Chapter 60 KNITTED OR CROCHETED FABRICS S 
Chapter 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR 
CROCHETED S 
Chapter 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR 
CROCHETED S 
Chapter 63 OTHER MADE-UP TEXTILE ARTICLES;  SETS;  WORN CLOTHING AND WORN 
TEXTILE ARTICLES;  RAGS S 
Chapter 64 FOOTWEAR, GAITERS AND THE LIKE;  PARTS OF SUCH ARTICLES S 
Chapter 65 HEADGEAR AND PARTS THEREOF NS 
Chapter 66 UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT STICKS, WHIPS, 
RIDING CROPS AND PARTS THEREOF S 
Chapter 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR 
OF DOWN;  ARTIFICIAL FLOWERS, ARTICLES OF HUMAN HAIR NS 
Chapter 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR 
MATERIALS NS 
Chapter 69 CERAMIC PRODUCTS S 
Chapter 70 GLASS AND GLASSWARE S 
7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious 
metal NS  WT/COMTD/57 
 Page 47 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
7114 Articles of goldsmiths' or silversmiths' ware s and parts thereof, of precious metal or of 
metal clad with precious metal NS 
7115 90 Other articles of precious metal or of metal clad with precious metal, other than catalysts 
in the form of wire cloth or grill, of platinum NS 
7116 20 19 Other NS 
7116 20 90 Other than articles made wholly of natural or  cultured pearls, precious or semi-precious 
stones (natural, syntheti c or reconstructed) NS 
7117 Imitation jewellery S 
7202 Ferro-alloys S 
Chapter 73 ARTICLES OF IRON AND STEEL NS 
Chapter 74 COPPER AND ARTICLES THEREOF S 
7505 12 00 Bars, rods and profiles, of nickel alloys NS 
7505 22 00 Wire, of nickel alloys NS 
7506 20 00 Nickel plates, sh eets, strip and foil, of nickel alloys NS 
7507 20 00 Nickel tube or pipe fittings NS 
ex Chapter 76 ALUMINIUM AND ARTICLES THEREOF, excluding products of 7601 S 
ex Chapter 78 LEAD AND ARTICLES TH EREOF, excluding products of 7801 S 
ex Chapter 79 ZINC AND ARTICLES THEREOF, excluding products of 7901 and 7903 S 
ex Chapter 81 OTHER BASE METALS;  CERMETS;  ARTICLES THEREOF, excluding products of 
8101 10 00, 8101 94 00, 8102 10 00, 8102 94 00, 8104 11 00, 8104 19 00, 8107 20 00, 8108 20 00, 8108 30 00, 8109 20 00, 8110 10 00, 8112 21 90, 8112 30 20, 8112 51 00, 
8112 59 00, 8112 92 and 8113 00 20 S 
Chapter 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL;  
PARTS THEREOF OF BASE METAL S 
Chapter 83 MISCELLANEOUS ARTICLES OF BASE METAL S 
ex Chapter 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL 
APPLIANCES;  PARTS THEREOF, excl uding products of 8401 10 00 and 8407 21 10 NS 
8401 10 00 Nuclear reactors S 
8407 21 10 Marine propulsion engines, outboard motors , of a cylinder capacity not exceeding 325 cm3 S 
ex Chapter 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;  SOUND 
RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND 
RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH 
ARTICLES, excluding products of 8516 50 00, 8519, 8520 32 99, 8520 39 90, 8521, 8525, 8527, 8528 12, 8528 21 to 8528 30, 8529, 8540 11 and 8540 12 NS 
8516 50 00 Microwave ovens S WT/COMTD/57 
Page 48  
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
8519 Turmables (record decks), r ecord-players, cassette-players and other sound-producing 
apparatus, not incorporating a sound-recording device S 
8520 32 99 Digital audio type, other than cassette-type S 
8520 39 90 Magnetic tape-recorders and other sound-recording apparatus, other than using tapes on reels, 
allowing sound recording or reproduction either at a single speed of 19 cm per second or at 
several speeds if those comprise only 19 cm per second and lower  speeds S 
8521 Video recording or reproducing apparatus, whether  or not incorporating a video turner S 
8525 Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or 
television, whether or not incorporating reception apparatus or sound recording or  
reproducing apparatus;  television cameras, st ill image video cameras and other video camera 
recorders S 
8527 Reception apparatus for radio-te lephony, radio-telegraphy or ra dio-broadcasting, whether or 
not combined, in the same housing, with sound recording or reproducing apparatus or a clock S 
ex 8528 Reception apparatus for television, whether or not incorporating radio-broadcast receivers or 
sound or video recording or reproducing apparatus, excluding products of 8528 13 00, video 
monitors and video projectors  S 
8529 Parts suitable for use solely or principally with the apparatus of 8 525 to 8528 S 
8540 11 Cathode ray television picture  tubes, including video monitor cathode-ray tubes S 
8540 12 00  S 
Chapter 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS 
THEREOF;  RAILWAY OR TRAMWAY TRACK FIXTURES FITTINGS AND PARTS 
THEREOF;  MECHANICAL (INCLUDI NG ELECTRO-MECHANICAL) TRAFFIC 
SIGNALLING EQUIPMENT OF ALL KINDS NS 
8701 Tractors (other than tractors of heading 8709) NS 
8702 Motor vehicles for the transport of 10 persons or more, including the driver S 
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other 
than those of 8702), including station wagons and racing cars  S 
8704 Motor vehicles for the transport of goods S 
8705 Special purpose motor vehicles, other than thos e principally designed for the transport of 
persons or goods (e.g. breakdown lorries, crane lorries, fire-fighting vehicles, concrete-mixer 
lorries, road-sweeper lorries, spraying lorries, m obile workshops, mobile radiological units) S 
8706 00 Chassis fitted with engines, for the motor vehicles of 8701 to 8705 S 
8707 Bodies (including cabs), for the motor vehicles of 8701 to 8 705 S 
8708 Parts and accessories of the motor vehicles of 8701 to 8705 S 
8709 Works trucks, self-propelled, not fitted with liftin g or handling equipment, of the type used in 
factories, warehouses, dock areas or airports for short distance transport of goods;  tractors  of 
the type used on railway station platforms;  parts of the forgoing vehicles  S 
8710 00 00 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, 
and parts of such vehicles NS 
8711 Motor-cycles (including mopeds) and cycles f itted with an auxiliary motor, with or 
without side-cars;  side cars S 
8712 00 Bicycles and other cycles (includi ng delivery tricycles), not motorised S 
8714 Parts and accessories of vehicles of 8711 to 8713 S 
8715 00 Baby carriages and parts thereof NS  WT/COMTD/57 
 Page 49 
 
 
  CN Code Description Sensitivity/ 
Non-Sensitivity 
8716 Trailers and semi-trailers, other vehicles not mechanically  propelled;  parts thereof NS 
Chapter 88 AIRCRAFT, SPACECRAFT AND PARTS THEREOF NS 
Chapter 89 SHIPS, BOATS AND FLOATING STRUCTURES NS 
Chapter 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, 
PRECISION MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS;  PARTS AND ACCESSORIES THEREOF S 
Chapter 91 CLOCKS AND WATCHES AND PARTS THEREOF S 
Chapter 92 MUSICAL INSTRUMENTS;  PARTS AND ACCESSORIES OF SUCH ARTICLES NS 
ex Chapter 94 FURNITURE;  BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS 
AND SIMILAR STUFFED FURNISHINGS;  LAMPS AND LIGHTING FITTINGS, 
NOT ELSEWHERE SPECIFIED OR INCLUDED;  ILLUMINATED SIGNS, 
ILLUMINATED NAME-PLATES AND THE LIKE;  PREFABRICATED BUILDINGS, excluding products of 9405 NS 
9405 Lamps and lighting fittings including searchli ghts and spotlights and parts thereof, not 
elsewhere specified or included;  illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or 
included S 
ex Chapter 95 TOYS, GAMES AND SPORTS REQUISITES;  PARTS AND ACCESSORIES 
THEREOF, excluding products of 9503 NS 
9503 Other toys;  reduced-size ('scale') models and similar recreational models, working or not;  
puzzles of all kinds S 
Chapter 96 MISCELLANEOUS MANUFACTURED ARTICLES NS 
 WT/COMTD/57 
Page 50  
 
  ANNEX III 
 
Conventions referred to in Article 9 
 
PART A 
 
Core human and labour rights UNJILO Conventions 
 
1. International Covenant on Civil and Political Rights 
 
2. International Covenant on Ec onomic, Social and Cultural Rights 
 
3. International Convention on the Elimina tion of All Forms of Racial Discrimination 
 
4. Convention on the Elimination of All Forms of Discrimination Against Women 
 
5. Convention Against Torture and other Cr uel, Inhuman or Degrading Treatment or 
Punishment 
 
6. Convention on the Rights of the Child 
 
7. Convention on the Prevention and Punishment of the Crime of Genocide 
 
8. Convention concerning Minimum Age for Admission to Employment (No 138) 
 
9. Convention conceming the Prohibition and Immediate Action for the Elimination of 
the Worst Forms of Child Labour (No 182) 
 
10. Convention concerning the Abo lition of Forced Labour (No 105) 
 
11. Convention concerning Forced or Compulsory Labour (No 29) 
 
12. Convention concerning Equal Remunerati on of Men and Women Workers for Work 
of Equal Value (No 100) 13. Convention c oncerning Discrimination in Respect of 
Employment and Occupation (No 111) 
 
14. Convention concerning Freedom of Asso ciation and Protection of the Right to 
Organise (No 87) 
 
15. Convention conceming the Application of th e Principles of the Right to Organise and 
to Bargain Collectively (No 98) 16. Inte rnational Convention on the Suppression and 
Punishment of the Crime of Apartheid. 
 
 
PART B 
 
Conventions related to the envi ronment and governance principles 
 
17. Montreal Protocol  on Substances that Deplete the Ozone Layer 
 
18. Basel Convention on the Control of Tr ansboundary Movements of Hazardous Wastes 
and Their Disposal 19. Stockholm Conven tion on Persistent Organic Pollutants 
  WT/COMTD/57 
 Page 51 
 
 
  20. Convention on Intemational Trade in En dangered Species of Wild Fauna and Flora 
 
21. Convention on Biological Diversity 
 
22. Cartagena Protocol on Biosafety 
 
23. Kyoto Protocol to the United Nations  Framework Convention on Climate Change 
 
24. United Nations Single Convention on Narcotic Drugs (1961) 
 
25. United Nations Convention on Psychotropic Substances (1971) 
 
26. United Nations Convention against Illicit Tr affic in Narcotic Drugs and Psychotropic 
Substances (1988) 
 
27. United Nations Convention against Corruption (Mexico). 
 
_______________ 
 
 WT/COMTD/57 
Page 52  
 
  COMMISSION DECISION 
of 21 December 2005 
 
on the list of the beneficiary countries which qua lify for the special incentive arrangement for 
sustainable development and good governance, provided for by Article 26(e) of Council 
Regulation (EC) No 980/2005 applying a scheme of generalised tariff preferences 
 
(2005/924/EC) 
 
 The Commission of the European Communities 
 Having regard to the Treaty establishing the European Community,  Having regard to Council Regulation (EC) No  980/2005 of 27 June 2005 applying a scheme of 
generalized tariff preferences 
17, and in particular Articles 11 and 26 thereof, 
 Whereas:  1. Regulation (EC) No 980/2005 provides for the granting of a special incentive arrangement to developing countries which satisfy certain requi rements for sustainable development and good 
governance. 
 2. Each developing country wishing to avail itself of the special incentive arrangement has 
submitted its request in writing by 31 October 2005, accompanied by the comprehensive information concerning ratification of the relevant conventio ns, the legislation and measures to implement 
effectively the provisions of the conventions and its  commitment to accept and comply fully with the 
monitoring and review mechanism envisaged in the relevant conventions a nd related instruments. 
 3. The Commission has examined these requests, in accordance with the provisions of Article 11 
of Regulations (EC) No 980/2005, and has establis hed the final list of beneficiary countries which 
fulfil the relevant criteria.  Accordingly, the speci al incentive arrangement should be granted to those 
countries form 1 January 2006 to 31 December 2008. 
 4. The measures provided for in this Decision are in accordance with  the opinion of the 
Generalised Preferences Committee.  
Has decided as follows:  
Sole Article 
 
 The following developing countries shall bene fit from the special incentive arrangement for 
sustainable development and good governance pr ovided for in Regulation (EC) No 980/2005 from 
1 January 2006 to 31 December 2008: 
 
(BO) Bolivia (CO) Colombia (CR) Costa Rica (EC) Ecuador 
(GE) Georgia 
(GT) Guatemala (HN) Honduras 
                                                     
 
17 OJ L 169, 30.6.2005, p.1.  WT/COMTD/57 
 Page 53 
 
 
  (LK) Sri Lanka 
(MD) Republic of Moldova (MN) Mongolia (NI) Nicaragua (PA) Panama 
(PE) Peru 
(SV) El Salvador (VE) Venezuela   Done at Brussels, 21 December 2005. 
 
  
For the Commission 
 
Peter MANDELSON 
 
Member of the Commission 
  
__________