WT/DS286/R 
 Page F-1 
 
 
 ANNEX F 
 
LISTS OF EXHIBITS SUBMITTED BY THE PARTIES AND THIRD PARTIES 
 
Contents Page 
Annex F-1 List of Exhibits submitted by Brazil 
 F-2 
Annex F-2 List of Exhibits submitted by Thailand 
 F-6 
Annex F-3 List of Exhibits submitted by the European Communities 
 F-8 
Annex F-4 Exhibit submitted by the United States 
 F-10 
 WT/DS286/R 
Page F-2  
 
 ANNEX F-1 
 
LIST OF EXHIBITS SUBMITTED BY BRAZIL 
 
EXHIBIT DESCRIPTION 
BRA-1 Section I-A (Tariffs), Section I (Agric ultural Products), Part I (Most-Favoured-
Nation Tariff) of Schedule LXXX of the European Communities. 
BRA-2 Written Question E-3046/01 by Albert Maat (PPE-DE) to the Commission, of 
5 November 2001  – Published in the Official Journal of the European Communities 
No. C 147, 20 June 2002, p. 78. 
BRA-3 Information Note from the Italian Dele gation to the Agriculture and Fisheries 
Council, 5360/03  – Brussels, 16 January 2003 (21.01). 
BRA-4 2481st Council Meeting, Agriculture and Fisheries – Brussels, 27 and 28 January 
2003, 5433/03  (Presse 13). 
BRA-5 Informal Meeting of Heads of Delegation: Statement by the Chairman , 
MTN.TNC/W/131 (21 January 1994). 
 Marrakesh Protocol to the General Agreement on Tariffs and Trade 1994 . 
BRA-6 Commission Regulation (EC) No. 535/94 , of 9 March 1994 – Amending Annex I to 
Council Regulation (EEC) No. 2658/87 on the Tariff and Statistical Nomenclature and 
on the Common Customs Tariff, published in the Official Journal of the European 
Communities No. L 68, 11 March 1994, p. 15. 
BRA-7 Relevant Part of Commission Regulation (EC) No. 3115/94, of 20 December 1994  
– Amending Annexes I and II to Council Re gulation (EEC) No. 2658/87 on the Tariff 
and Statistical Nomenclature and on th e Common Customs Tariff, published in the 
Official Journal of the European Commun ities No. L 345, 31 December 1994, p. 01 . 
BRA-8 Commission Regulation (EC) No. 1223/2002, of 8 July 2002  – Concerning the 
Classification of Certain Goods in the Combined Nomenclature, published in the Official Journal of the European Union No. L 179, 9 July 2002, p. 8. 
 
Corrigenda, of 13 August 2002  – Corrigendum to Commission Regulation (EC) No. 
1223/2002, of 8 July 2002, Concerning the Classification of Certain Goods in the Combined Nomenclature, published in the Offi cial Journal of the European Union No. 
L 217, 13 August 2002, p. 8 . 
BRA-9 Commission Decision, of 31 January 2003  – Concerning the Validity of Certain 
Binding Tariff Information (BTI) Issued by  the Federal Republic of Germany, 
published in the Official Journal of the European Union No. L 36, 12 February 2003, 
p. 40. 
BRA-10 Commission Regulation (EC) No. 1871/2003, of 23 October 2003  – Amending 
Annex I to Council Regulation (EEC) No . 2658/87 on the Tariff and Statistical 
Nomenclature and on the Common Customs Ta riff, published in the Official Journal 
of the European Union No. L 275, 25 October 2003, p.5. 
BRA-11 Relevant Part of Commission Regulation (EC) No. 1789/2003, of 11 September 
2003  – Amending Annex I to Council Regulation (EEC) No. 2658/87 on the Tariff and 
Statistical Nomenclature and on the Common Customs Tariff, published in the Official 
Journal of the European Union No. L 281, 30 October 2003, p. 1. 
BRA-12 Commission Regulation (EC) No. 2344/2003, of 30 December 2003  – Amending 
Annex I to Council Regulation (EEC) No . 2658/87 on the Tariff and Statistical 
Nomenclature and on the Common Customs Ta riff, published in the Official Journal 
of the European Union No. L 346, 31 December 2003, p. 38.  WT/DS286/R 
 Page F-3 
 
 
 EXHIBIT DESCRIPTION 
BRA-13 Commission Regulation (EC) No. 1484/95, of 28 June 1995  – Laying Down 
Detailed Rules for Implementing the System of Additional Import Duties and Fixing Additional Import Duties in the Poultry Meat and Egg Sectors and for Egg Albumin, published in the Official Journal of the European Communities No. L 145, 29 June 1995, p. 47. 
 
Commission Regulation (EC) No. 1148/2004, of 22 June 2004  – Fixing 
Representative Prices in the Poultry Meat and Egg Sectors and for Egg Albumin, and Amending Regulation (EC) No. 1484/95, pub lished in the Official Journal of the 
European Union No. L 222, 23 June 2004, p. 15. 
BRA-14 1990 to 2001 Eurostat Import Statistics (Metric Tons and 1000 ECU)  – Products 
under Subheadings 0207.41.10 and 0210.90.20 – Total and Brazil. 
BRA-15 Ruling NY 869661, 26 December 1991  – Re: The tariff classification of mechanically 
deboned CHICKEN or TURKEY meat fro m Canada (Tariff No. 0207.39.0020; 
0207.39.0040; 0207.41.0000; 0207.42.0000; 0210.90.2000). 
BRA-16 Literature on the Action of Salt in Meat . 
 
EVANGELISTA, JOSÉ. Tecnologia de Alimentos  – 2ª Edição. Editora Atheneu – São 
Paulo, SP, 2000.  FORREST, JOHN C.; ABERLE, ELTON D.; HEDRICK, HAROLD B.; JUDGE, 
MAX D. & MERKEL, ROBERT A.  Fundamentos de Ciencia de la Carne.  Editorial 
Acribia, S.A. – Zaragoza, España, 1979.  LAWRIE, R.A. Ciencia de la Carne . Editorial Acribia, S.A. – Zaragoza, España, 
1984.  
LÜCK, E.; JAGER, M.. Conservación Química de los Alimentos – Características, 
usos efectos – 2ª Edicíon.  Editorial Acribia, S.A. – Zaragoza, España, 2000. 
 PARDI, MIGUEL CIONE; SANTOS, IACIR FRANCISCO; SOUZA, ELMO RAMPINI & PARDI, HENRIQUE SILVA. Ciência, Higiene e Tecnologia da Carne . 
VII. Editora UFG – Goiânia, GO, 1996. 
 PRICE, JAMES F.; SCHWEIGERT, BERNARD S. Ciencia de la Carne y de los 
Productos Carnicos .  Editorial Acribia, S.A. – Zaragoza, España, 1994. 
 
SILVA, JOÃO ANDRADE. Tópicos da Tecnologia dos Alimentos . Varela Editora e 
Livraria LTDA – São Paulo, SP, 2000.  MONTANA MEAT PROCESSORS CONVENTION. Ingredients in Processed Meat 
Products  (Basic Chemistry of Meat).  27-29 April 2001. 
 
MONTANA STATE UNIVERISTY (MSU) – ANIMAL & RANGE SCIENCES DEPARTMENT. Presentation: Meat as an Ingredient .  
www.animalrange.montana.edu/courses/meat/meat_ingredients.pdf
. 
BRA-17 Brazilian Import Statistics for 2002 and 2003  – Imports of Frozen Salmon (Smoked 
or Not). WT/DS286/R 
Page F-4  
 
 EXHIBIT DESCRIPTION 
BRA-18 Ruling NY E84540, 22 July 1999  – Re: The tariff classification of smoked salmon 
from Australia (Tariff No. 0305.41.0000).  Ruling NY E87725, 30 September 1999  – Re: The tariff classification of smoked 
salmon from Chile (Tariff No. 0305.41.0000). 
BRA-19 US Ocean Import Bill of Lading  – Import of Frozen Bacon under Subheading 
0210.12. 
BRA-20 The International Convention on the Harmonized Commodity Description and 
Coding System, done at Brussels on 14 June 1983  – As Amended by the Protocol of 
Amendment to the International Convention on the Harmonized Commodity 
Description and Coding System of 24 June 1986. 
BRA-21 Position Regarding Contracting Parties of  the International Convention on the 
Harmonized Commodity Desc ription and Coding System . 
BRA-22 87/369/EEC: Council Decision, of 7 April 1987  – Concerning the Conclusion of the 
International Convention on the Harmoni zed Commodity Description and Coding 
System and of the Protocol of Amendment thereto.  
International Convention on the Ha rmonized Commodity Description and 
Coding System  – Published in Official Journal of the European Communities L 198, 
20 July 1987, p. 0003 – 0010. 
BRA-23 Relevant Part of Council Regulation (EEC) No. 2658/87, of 23 July 1987  – On the 
Tariff and Statistical Nomenclature and on the Common Customs Tariff, published in 
the Official Journal of the European Communities No. L 256, 7 September 1987, p. 1. 
BRA-24 1992 Version of the Harmonized System Nomenclature  – Subheadings 0207.41 and 
0210.90 and relative Heading, Section and Chapter Notes. 
BRA-25 General Rules for the Interpretation of the Harmonized System and Explanatory 
Notes to the General Rules . 
BRA-26 Council Regulation (EC) No. 930/2003, of 26 May 2003  – Terminating the 
Anti-Dumping and Anti-Subsidy Proceedings  Concerning the Imports of Farmed 
Atlantic Salmon Originating in Norway a nd the Anti-Dumping Proceeding Concerning 
Imports of Farmed Atlantic  Salmon Originating in Chile  and the Faeroe Islands, 
published in the Official Journal of the European Communities No. L 133, 29 May 2003, p. 01. 
BRA-27 German Publication – Zeitschrift für Zölle & Verbrauchsteuern , Nr. 4 / April 2003  
– English translation of pages 139 through 141 – Comment on the Decision of the 
Commission, of 31 January 2003, on the Validity of Certain Binding Customs Tariff Information Issued by the German Federal Republic. 
BRA-28 Communications between Brazil and the WCO.  
BRA-29 Correspondences, invoices, bills of lading and purchase orders of sales of salted 
chicken meat from Brazil to the EC (1998-2002). 
BRA-30 Letters from European Communities att esting preference to salted chicken meat. 
BRA-31 BTIs issued for frozen boneless chicke n cuts from Brazil under subheading 
0210.99.39. 
BRA-32 Extract from the minutes of the 321st meeting of the Customs Code Committee held in 
Brussels on 25 and 26 September 2003.  
BRA-33 Description and pictures of the salting process of salted chicken meat from Brazil. 
BRA-34 Information on existing BTIs issued for fro zen salted/dried Alaska Pollack and frozen 
salted/smoked salmon under heading 0305. 
BRA-35 Letter of 7 May 2003 from the WCO Se cretariat to the Bulgarian Customs 
Department. 
BRA-36 Explanation on salting methods and th e effect of desalting salted chicken meat.  WT/DS286/R 
 Page F-5 
 
 
 EXHIBIT DESCRIPTION 
BRA-37 Tariff concessions for headings 0207 and 0210. 
BRA-38 Supporting Literature Listed in the Bibliography of Exhibit BRA-36. 
BRA-39 US Customs Ruling NY A80393 – Bacon from Denmark Classified Under Heading 
0210. 
US Customs Ruling HQ 960585 – Bacon from Denmark Classified Under Heading 
0210. US Customs Ruling NY B85951 – Bacon from Denmark Classified Under Heading 0210. US Customs Ruling NY C83926 – Bacon from Denmark Classified Under Heading 
0210. 
US Customs Ruling HQ 960584 – Bacon from Denmark Classified Under Heading 0210. 
BRA-40 1937 Draft Customs Nomenclature of the L eague of Nations – Items under Chapter 2 
and Explanatory Notes. 1955 Customs Co-operation Council Nomencla ture – Headings Under Chapter 2 and 
Explanatory Notes. 
BRA-41 Letters from European Processors Declaring that No Additional Salt is used in the 
Further Processing of Chicken Products. 
BRA-42 (a) 1998- Pro-Forma  Invoice. 
BRA-42(b) 1999 Pro-Forma  Invoice. 
BRA-42(c) October 2001 Bill of Lading, Expo rt Registration (RE) and Export Receipt. 
BRA-42(d) November 2001 Bill of Lading, Expor t Registration (RE) and Export Receipt. 
BRA-42(e) 2001 Invoice, Bill of Lading, Packing List, Ce rtificate of Origin, Animal and Public 
Health Certificate, Additional Declaration and Purchase Order Confirmation. 
BRA-43 Examples of Salted Meats Falling Under S ubheading 0210.90 Listed in the WCO HS 
Commodity Database On-Line. 
 WT/DS286/R 
Page F-6  
 
 ANNEX F-2 
 
LIST OF EXHIBITS SUBMITTED BY THAILAND 
 
EXHIBIT DESCRIPTION 
THA-1 T. Takase, "The Role of Concessions in the GATT Trading System and their 
Implications for Developing Countries", Journal of World Trade , Volume 21, 
Issue 5, October 1987. 
THA-2 Average Annual Price of Salted Chicken meat from 1997 to 2003. 
THA-3 Commission Regulation (EC) No. 535/94 of 9 March 1994, published in the 
Official Journal of the European Communities No. L 68, 11 March 1994, p. 15.   
THA-4 Written Question E-3046/01 by Albert Maat (PPE-DE) to the Commission, 
15 November 2002/C147/081. 
THA-5 2481st Council Meeting, Agriculture and Fisheries Brussels, 27 and 28 January 
2003, 5433/03 (Presse 13) ( only relevant portion). 
THA-6 Council Regulation (EEC) No. 2658/87, of 23 July 1987, on the tariff and 
statistical nomenclature and on the Co mmon Customs Tariff, published in the 
Official Journal of the European Communities No. L 256, 7 September 1987, p. 1 (only relevant portion). 
THA-7 Informal Meeting of Heads of Delegation of 20 January 1994, Statement of the 
Chairman, MTN.TNC/W/131, 21 January 1994. 
THA-8 Commission Regulation (EC) No. 3115/94 of 20 December 1994, amending 
Annexes I and II to Council Regulati on (EEC) No. 2658/87 on the tariff and 
statistical nomenclature and on the common customs tariff, published in the 
Official Journal of the European Comm unities, No. L 345, 31 December 1994, 
p. 1. 
THA-9 Commission Regulation (EC) No.1223/2002 of 8 July 2002 concerning the 
classification of certain goods in the Combined Nomenclature. Official Journal of the European Communities L 179, 9 July 2002, p.8. 
THA-10 Corrigendum to Commission Regulation (EC) No. 1223/2002 of 8 July 2002 
concerning the classification of certain goods in the Combined Nomenclature. 
Official Journal of the European Communities L 217, 13 August 2002, p.8. 
THA-11 Commission Decision of 31 January 2003 concerning the validity of certain 
binding tariff information issued by the Federal Republic of Germany. Official 
Journal of the European Communities No. L 36, 12 February 2003. 
THA-12 Commission Regulation (EC) No. 1789/ 2003 of 11 September 2003, amending 
Annex I to Council Regulation (EEC) No . 2658/87 on the tariff and statistical 
nomenclature and the Common Customs Tariff.  Official Journal of the European Union No. L 281, 30 October 2003, p. 1. 
THA-13 Commission Regulation (EC) No. 1871/2003, of 23 October 2003, amending 
Annex I to Council Regulation (EEC) No . 2658/87 on the tariff and statistical 
nomenclature and on the Common Custom s Tariff, published in the Official 
Journal of the European Union No. L 275, 25 October 2003, p. 5. 
THA-14 B. J. Willenberg, Department of Food Science and Human Nutrition, University of 
Missouri-Columbia, 
http://muextension.missouri.edu/xplor /hesguide/foodnut/gh1501.htm.  
THA-15 Food Safety Feature, United States Depa rtment of Agriculture, December1999, 
http://www.fsis.usda.gov/OA/pubs/bastebrine.htm. 
THA-16 Effects of Preblending, Reduced Fat and Sa lt Levels on Frankfurter characteristics, 
Journal of Food Science , Volume 52, No.5, p. 1149 -1151, at 1151. 
THA-17 International Convention on the Harmon ized Commodity Description and Coding 
System.  WT/DS286/R 
 Page F-7 
 
 
 EXHIBIT DESCRIPTION 
THA-18 E. Vermulst, "EC Customs Classification Rules:  Should Ice Cream Melt?", 
Michigan Journal of International Law, Volume 15, No. 4, 1994, pp. 1241 – 1328.  
THA-19 F. Snyder, International Trade Law and Customs Law of the European Union,  
(Butterworths, 1998), pages 1-9.   
THA-20 General Rules for the Interp retation of the Harmonized System. 
THA-21 Council Regulation (EC) No. 930/2003 of  26 May 2003, terminating the anti-
dumping and anti-subsidy proceedings concer ning the imports of farmed Atlantic 
salmon originating in Norway and the anti-dumping proceedings concerning imports of farmed Atlantic salmon origin ating in Chile and the Faeroe Islands. 
Official Journal of the European Communities, L 133, 29 May 2003, p.01. 
THA-22 Working Document TAXUD/1636/2 of the Customs Code Committee of 
25 January 2002 
THA-23 Extract from the Minutes of the 273rd meeting of the Tariff and Statistical 
Nomenclature Section (Agriculture/Che mical) of the Customs Code Committee 
held in Brussels from 18 to 19 February 2002 
THA-24(a)-(d) BTIs  
THA-25(a) Packet of chilled Coppa Parma 
THA-25(b) Packet of chilled Prosciutto crudo italiano 
THA-25(c) Packet of chilled Jamón Serrano 
THA-26 Certification from the Thai Broiler Processing Exporters' Association (dated 
12 October 2004) that it started exporting salted chicken to EC customers in 1996 
THA-27 Commission Regulation (EEC) No. 2505/92 of 14 July 1992 
THA-28 Commission Regulation (EEC) No. 2551/93 of 10 August 1993 
THA-29 "Processing steps involved in salting chicken meat."  (Thailand emphasises that the 
information contained in this document is confidential.) 
THA-30 List of concessions under heading 0210 from various WTO Members. 
THA-31 Case 38-75, Douaneagent der NV Nederlandse Spoorwegen v Inspecteur der 
invoerrechten en accijnzen, 19 November 1975, ECR 1975. 
THA-32 Case C-130/02, Krings GmbH V Oberfina nzdirektion Nürnberg, 4 March 2004 
[not yet reported]. 
THA-33 Case 149-73, Otto Witt KG v Hauptzollamt Hamburg-Ericus, 12 December 1973, 
ECR [1973]. 
THA-34 Commission Regulation (EEC) no. 3678/83 of 23 December 1983 on the  tariff 
classification of certain types of seasone d meat and amending Regulation (EEC) 
No 950/68 on the Common Customs Tariff [1983] O.J. L. 366/53. 
THA-35 Case C-233/88, Gijs van de Kolk-Douane  Expéditeur BV v Inspecteur der 
Invoerrechten en Accijnzen, 8 February 1990, ECR [1990]. 
 WT/DS286/R 
Page F-8  
 
 ANNEX F-3 
 
LIST OF EXHIBITS SUBMITTED BY THE EUROPEAN COMMUNITIES 
 
EXHIBIT DESCRIPTION 
EC-1 "Fowl Play", Article by Felicity La wrence on chicken nuggets, The Guardian 
Newspaper, 8 July 2002 
EC-2 "Food: Facts and Figures - May 2004  update", McDonalds Corporation, UK 
EC-3 Selected definitions taken from th e Larousse Gastronomique Encyclopaedia 
EC-4 Codex Alimentarius, Recommended Internati onal Code of Practice for Salted Fish 
CAC/RCP 26-1979 
EC-5 Non-exhaustive list of Traditional Eur opean salted and dried/smoked meat 
products 
EC-6 "How Parma ham is made" C onsorzio del Prosciutto di Parma 
EC-7 "Food safety of jerky", USDA 
EC-8 "Dried salted meats: charque and carne-de-sol", FAO Animal Production and 
Health Paper No. 51, and "Charque, a Pr eserved meat product of Brazil", Dennis 
Buege 
EC-9 Modalities for the Establishment of Sp ecific Binding Commitments under the 
Reform Programme, MTN.GNG/MA/W/24, 20 Dec. 1994 
EC-10 EC Trade statistics – 1986-1993 
EC-11 Relevant Excerpts from the Explanatory Notes to the Customs Tariff of the 
European Communities showing the 1981 amendments 
EC-12 Case C-175/82 Dinter v Hauptzollamt Koln-Deutz ECR [1983] p. 969 
EC-13 Relevant Excerpts from the Explanatory No tes to the Combined Nomenclature of 
the European Communities showing the 1987 amendments 
EC-14 Case C-33/92, Gausepohl-Fleisch v. Oberfmanzdirektion Hamburg [1993] ECR 1-
3047 
EC-15 Relevant Excerpts from the Explanatory No tes to the Combined Nomenclature of 
the European Communities showing the 1994 Amendments 
EC-16 Relevant excerpts from Dictionary of Nutrition and Food Technology, Arnold 
Bender (Sixth Edition) 
EC-17 Brazilian Ministry of Development, Indus try and Foreign Trade (MDIC), Statistics 
concerning Brazilian worldwide exports under headings 02.07 to 02.10 (inclusively) for the year 2000 
EC-18 Thai Exports under headings 0207.140-000 and 0210.900-006 for the year 2000 
EC-19 Letter of 17 September 1997 from the WCO S ecretariat to the Cypriot Department 
of Customs and Excise 
EC-20 Chapter 3 of the Harm onized System (1992 version) 
EC-21 Ruling NY 892236 of 23 November 1993 – RE:  The tariff classification of fresh 
or frozen boneless beef, with 3 per cent added salt, from New Zealand 
EC-22 Case C-267/94 French Republic v Commission ECR [1995] I-4845 
EC-23 Photographs of tumbling machines 
EC-24 Sample BTIs corrected by Regulation 1223/2002 
EC-25 BTI on frozen smoked salmon 
EC-26 BTI on ham 
EC-27 August 2002 version of the notes to  Chapter 2 of the Harmonized System 
EC-28 Minutes of the Thirty-Sixth Meeting of  the Trade Negotiations Committee of 
15 December 1993 MTN.TNC/40 
EC-29 Statement of the Chair, Informal Mee ting of Heads of Delegation, 20 January 
1994, MTN.TNC/W/131  WT/DS286/R 
 Page F-9 
 
 
 EXHIBIT DESCRIPTION 
EC-30 German Customs Tariff 1952 
EC-31 Extract from Regulation 3846/87 establishing an agricultural product nomenclature 
for export refunds 
EC-32 Expert Opinion from Professor Dr. Karl-Otto  Honikel (Federal Research Centre for 
Nutrition and Food – Kulmbach Germany) 
EC-33 Illustrative BTIs for frozen herring 
EC-34 Extracts from Regulation 3331/85 amendi ng Regulation (EEC) N° 950/68 on the 
Common Customs Tariff 
EC-35 Extracts from EC Official Journal notifyi ng Court proceedings and judgments in 
cases C-33/92 Gausepohl-Fleisch  and C-175/82 Dinter  
EC-36 Extract from Lasok, The European Cour t of Justice Practice and Procedure (2nd ed), 
p. 495. 
 WT/DS286/R 
Page F-10  
 
 ANNEX F-4 
 
EXHIBIT SUBMITTED BY THE UNITED STATES  
 
 
EXHIBIT DESCRIPTION 
US-1 New York Ruling Letter NY A80393 (March 7, 1996) as modified by Customs 
Ruling Letter HQ 960585 (July 20, 1998) 
  
__________