# Official Journal L 355/2013

| | ISSN 1977-0677
  doi:10.3000/19770677.L_2013.355.eng |
| --- | --- |
| Official Journal
  of the European Union | L 355 |
| | |
| English edition | Legislation | Volume 5631 December 2013 |

ISSN 1977-0677

doi:10.3000/19770677.L_2013.355.eng

Official Journal

of the European Union

L 355

English edition

Legislation

Volume 5631 December 2013

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| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | REGULATIONS |
| | * | Commission Delegated Regulation (EU) No 1421/2013 of 30 October 2013 amending Annexes I, II and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences | 1 |
| | * | Commission Implementing Regulation (EU) No 1422/2013 of 18 December 2013 publishing, for 2014, the agricultural product nomenclature for export refunds introduced by Regulation (EEC) No 3846/87 | 16 |
| | * | Commission Implementing Regulation (EU) No 1423/2013 of 20 December 2013 laying down implementing technical standards with regard to disclosure of own funds requirements for institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (
  1
  ) | 60 |
| | | DECISIONS |
| | | 2013/809/EU |
| | * | Council Decision of 6 December 2013 establishing the position to be taken by the European Union within the Ninth Ministerial Conference of the World Trade Organization regarding food security, Tariff Rate Quota administration and the Monitoring Mechanism | 89 |
| | | 2013/810/EU |
| | * | Council Decision of 16 December 2013 appointing three Belgian members of the Committee of the Regions | 90 |
| | | 2013/811/EU |
| | * | Council Decision of 17 December 2013 determining for the General Secretariat of the Council the appointing authority and the authority empowered to conclude contracts of employment and repealing Decision 2011/444/EU | 91 |

Contents

II   Non-legislative acts

page

REGULATIONS

*

Commission Delegated Regulation (EU) No 1421/2013 of 30 October 2013 amending Annexes I, II and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences

1

*

Commission Implementing Regulation (EU) No 1422/2013 of 18 December 2013 publishing, for 2014, the agricultural product nomenclature for export refunds introduced by Regulation (EEC) No 3846/87

16

*

Commission Implementing Regulation (EU) No 1423/2013 of 20 December 2013 laying down implementing technical standards with regard to disclosure of own funds requirements for institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (
  1
  )

1

60

DECISIONS

2013/809/EU

*

Council Decision of 6 December 2013 establishing the position to be taken by the European Union within the Ninth Ministerial Conference of the World Trade Organization regarding food security, Tariff Rate Quota administration and the Monitoring Mechanism

89

2013/810/EU

*

Council Decision of 16 December 2013 appointing three Belgian members of the Committee of the Regions

90

2013/811/EU

*

Council Decision of 17 December 2013 determining for the General Secretariat of the Council the appointing authority and the authority empowered to conclude contracts of employment and repealing Decision 2011/444/EU

91

| | | Corrigenda |
| --- | --- | --- |
| | * | Corrigendum to Directive 2009/48/EC of the European Parliament and of the Council of 18 June 2009 on the safety of toys ( OJ L 170, 30.6.2009 ) | 92 |

Corrigenda

*

Corrigendum to Directive 2009/48/EC of the European Parliament and of the Council of 18 June 2009 on the safety of toys ( OJ L 170, 30.6.2009 )

( OJ L 170, 30.6.2009 )

92

| | |
| --- | --- |
| | (1)   Text with EEA relevance |

---

(1)   Text with EEA relevance

1

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk.
  This issue closes the L series for 2013. |
| --- | --- |

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

This issue closes the L series for 2013.

---

II Non-legislative acts

REGULATIONS

| 31.12.2013 | EN | Official Journal of the European Union | L 355/1 |
| --- | --- | --- | --- |

31.12.2013

EN

Official Journal of the European Union

L 355/1

---

COMMISSION DELEGATED REGULATION (EU) No 1421/2013

of 30 October 2013

amending Annexes I, II and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008 (1), and in particular Articles 3(2), 5(3) and 17(2) thereof,

Whereas:

| (1) | Article 3 of Regulation (EU) No 978/2012 provides that a list of eligible countries should be amended to take account of changes in the international status or classification of countries. The list of eligible countries is established in Annex I to that Regulation. |
| --- | --- |

(1)

Article 3 of Regulation (EU) No 978/2012 provides that a list of eligible countries should be amended to take account of changes in the international status or classification of countries. The list of eligible countries is established in Annex I to that Regulation.

| (2) | Article 4 of Regulation (EU) No 978/2012 establishes criteria for the granting of tariff preferences under the general arrangement of the Generalised Scheme of Preferences (GSP). In accordance with such criteria, a country that has been classified by the World Bank as a high or an upper-middle income country for three consecutive years should not benefit from such preferences. The list of beneficiary countries of the general arrangement of the GSP is established in Annex II to that Regulation. |
| --- | --- |

(2)

Article 4 of Regulation (EU) No 978/2012 establishes criteria for the granting of tariff preferences under the general arrangement of the Generalised Scheme of Preferences (GSP). In accordance with such criteria, a country that has been classified by the World Bank as a high or an upper-middle income country for three consecutive years should not benefit from such preferences. The list of beneficiary countries of the general arrangement of the GSP is established in Annex II to that Regulation.

| (3) | Article 17(1) of Regulation (EU) No 978/2012 provides that a country that is identified by the UN as a least-developed country should benefit from the tariff preferences under the special arrangement for the least-developed countries (EBA). The list of EBA beneficiary countries is established in Annex IV to that Regulation. |
| --- | --- |

(3)

Article 17(1) of Regulation (EU) No 978/2012 provides that a country that is identified by the UN as a least-developed country should benefit from the tariff preferences under the special arrangement for the least-developed countries (EBA). The list of EBA beneficiary countries is established in Annex IV to that Regulation.

| (4) | The Republic of Croatia (hereinafter Croatia) became a member of the European Union as of 1 July 2013. Therefore, Croatiashould be removed from Annex I. |
| --- | --- |

(4)

The Republic of Croatia (hereinafter Croatia) became a member of the European Union as of 1 July 2013. Therefore, Croatiashould be removed from Annex I.

| (5) | The Republic of South Sudan (hereinafter South Sudan) has become an independent State. On 14 July 2011, the General Assembly of United Nations adopted Resolution A/RES/65/308 admitting South Sudan to membership in the United Nations. On 18 December 2012, the General Assembly of United Nations adopted Resolution A/RES/67/136 adding South Sudan to the list of Least Developed Countries. Therefore, South Sudan should be included in Annexes I, II and IV. |
| --- | --- |

(5)

The Republic of South Sudan (hereinafter South Sudan) has become an independent State. On 14 July 2011, the General Assembly of United Nations adopted Resolution A/RES/65/308 admitting South Sudan to membership in the United Nations. On 18 December 2012, the General Assembly of United Nations adopted Resolution A/RES/67/136 adding South Sudan to the list of Least Developed Countries. Therefore, South Sudan should be included in Annexes I, II and IV.

| (6) | Regulation (EU) No 607/2013 of the European Parliament and of the Council of 12 June 2013 repealing Council Regulation (EC) No 552/97 temporarily withdrawing access to generalised tariff preferences from Myanmar/Burma (2) repealed the temporary withdrawal of Myanmar/Burma’s access to the Generalised Scheme of Preferences (GSP) tariff preferences. Therefore, Myanmar/Burma should be removed from the table in Annex I, which lists the ‘Eligible countries of the scheme referred to in Article 3 which have been temporarily withdrawn from the scheme, in respect of all or of certain products originating in these countries’, from the table in Annex II which lists the ‘Beneficiary countries of the general arrangement referred to in point (a) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries’ and from the table in Annex IV, which lists the ‘Beneficiary countries of the special arrangement for the least-developed countries referred to in point (c) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries’. |
| --- | --- |

(6)

Regulation (EU) No 607/2013 of the European Parliament and of the Council of 12 June 2013 repealing Council Regulation (EC) No 552/97 temporarily withdrawing access to generalised tariff preferences from Myanmar/Burma (2) repealed the temporary withdrawal of Myanmar/Burma’s access to the Generalised Scheme of Preferences (GSP) tariff preferences. Therefore, Myanmar/Burma should be removed from the table in Annex I, which lists the ‘Eligible countries of the scheme referred to in Article 3 which have been temporarily withdrawn from the scheme, in respect of all or of certain products originating in these countries’, from the table in Annex II which lists the ‘Beneficiary countries of the general arrangement referred to in point (a) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries’ and from the table in Annex IV, which lists the ‘Beneficiary countries of the special arrangement for the least-developed countries referred to in point (c) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries’.

| (7) | The People’s Republic of China (hereinafter China), the Republic of Ecuador (hereinafter Ecuador), the Republic of Maldives (hereinafter the Maldives) and the Kingdom of Thailand (hereinafter Thailand) have been classified by the World Bank as upper-middle income countries in 2011, 2012 and 2013. Accordingly, China, Ecuador, the Maldives and Thailandshould be removed from Annex II as from one year after the date of entry into force of this Regulation. |
| --- | --- |

(7)

The People’s Republic of China (hereinafter China), the Republic of Ecuador (hereinafter Ecuador), the Republic of Maldives (hereinafter the Maldives) and the Kingdom of Thailand (hereinafter Thailand) have been classified by the World Bank as upper-middle income countries in 2011, 2012 and 2013. Accordingly, China, Ecuador, the Maldives and Thailandshould be removed from Annex II as from one year after the date of entry into force of this Regulation.

| (8) | Commission Regulation (EU) No 1127/2010 (3) establishes a three-year transitional period for withdrawing the Maldives from the special arrangement for the least-developed countries (Everything But Arms (EBA)) and provides for the removal of the Maldivesfrom the list of EBA beneficiary countries as of 1 January 2014. Therefore, the Maldivesshould be removed from Annex IV. |
| --- | --- |

(8)

Commission Regulation (EU) No 1127/2010 (3) establishes a three-year transitional period for withdrawing the Maldives from the special arrangement for the least-developed countries (Everything But Arms (EBA)) and provides for the removal of the Maldivesfrom the list of EBA beneficiary countries as of 1 January 2014. Therefore, the Maldivesshould be removed from Annex IV.

| (9) | Article 5(2) of the GSP Regulation provides a GSP beneficiary country and economic operators with time for orderly adaptation to the change in the country’s status under the scheme. This period should be indicated for each GSP beneficiary country concerned in the respective Annex to Regulation (EU) No 978/2012, |
| --- | --- |

(9)

Article 5(2) of the GSP Regulation provides a GSP beneficiary country and economic operators with time for orderly adaptation to the change in the country’s status under the scheme. This period should be indicated for each GSP beneficiary country concerned in the respective Annex to Regulation (EU) No 978/2012,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EU) No 978/2012 is amended as follows:

| (1) | Annex I is replaced by the text set out in Annex I to this Regulation; |
| --- | --- |

(1)

Annex I is replaced by the text set out in Annex I to this Regulation;

| (2) | Annex II is replaced by the text set out in Annex II to this Regulation; |
| --- | --- |

(2)

Annex II is replaced by the text set out in Annex II to this Regulation;

| (3) | Annex IV is replaced by the text set out in Annex III to this Regulation. |
| --- | --- |

(3)

Annex IV is replaced by the text set out in Annex III to this Regulation.

Article 2

This Regulation shall enter into force on 1 January 2014.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 30 October 2013.

For the Commission

The President

José Manuel BARROSO

---

(1)  
  OJ L 303, 31.10.2012, p. 1.

1

(2)  
  OJ L 181, 29.6.2013, p. 13.

2

(3)  Commission Regulation (EU) No 1127/2010 of 3 December 2010 establishing a transitional period for withdrawing the Republic of Maldives from the list of beneficiary countries of the special arrangement for least developed countries, as set out in Council Regulation (EC) No 732/2008 applying a scheme of generalised tariff preferences for the period from 1 January 2009 to 31 December 2011 (OJ L 318, 4.12.2010, p. 15).

3

---

ANNEX I

‘ANNEX I

Eligible countries
   (1)
  of the scheme referred to in Article 3

| Column A | : | alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics |
| --- | --- | --- |
| Column B | : | name |

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

| A | B |
| --- | --- |
| AE | United Arab Emirates |
| AF | Afghanistan |
| AG | Antigua and Barbuda |
| AL | Albania |
| AM | Armenia |
| AO | Angola |
| AR | Argentina |
| AZ | Azerbaijan |
| BA | Bosnia and Herzegovina |
| BB | Barbados |
| BD | Bangladesh |
| BF | Burkina Faso |
| BH | Bahrain |
| BI | Burundi |
| BJ | Benin |
| BN | Brunei Darussalam |
| BO | Bolivia |
| BR | Brazil |
| BS | Bahamas |
| BT | Bhutan |
| BW | Botswana |
| BY | Belarus |
| BZ | Belize |
| CD | Congo, Democratic Republic of |
| CF | Central African Republic |
| CG | Congo |
| CI | Côte d'Ivoire |
| CK | Cook Islands |
| CL | Chile |
| CM | Cameroon |
| CN | China, People's Republic of |
| CO | Colombia |
| CR | Costa Rica |
| CU | Cuba |
| CV | Cape Verde |
| DJ | Djibouti |
| DM | Dominica |
| DO | Dominican Republic |
| DZ | Algeria |
| EC | Ecuador |
| EG | Egypt |
| ER | Eritrea |
| ET | Ethiopia |
| FJ | Fiji |
| FM | Micronesia, Federated States of |
| GA | Gabon |
| GD | Grenada |
| GE | Georgia |
| GH | Ghana |
| GM | Gambia |
| GN | Guinea |
| GQ | Equatorial Guinea |
| GT | Guatemala |
| GW | Guinea-Bissau |
| GY | Guyana |
| HK | Hong Kong |
| HN | Honduras |
| HT | Haiti |
| ID | Indonesia |
| IN | India |
| IQ | Iraq |
| IR | Iran |
| JM | Jamaica |
| JO | Jordan |
| KE | Kenya |
| KG | Kyrgyz Republic |
| KH | Cambodia |
| KI | Kiribati |
| KM | Comoros |
| KN | St Kitts and Nevis |
| KW | Kuwait |
| KZ | Kazakhstan |
| LA | Lao People's Democratic Republic |
| LB | Lebanon |
| LC | St Lucia |
| LK | Sri Lanka |
| LR | Liberia |
| LS | Lesotho |
| LY | Libyan Arab Jamahiriya |
| MA | Morocco |
| MD | Moldova, Republic of |
| ME | Montenegro |
| MG | Madagascar |
| MH | Marshall Islands |
| MK | Former Yugoslav Republic of Macedonia |
| ML | Mali |
| MM | Myanmar/Burma |
| MN | Mongolia |
| MO | Macao |
| MR | Mauritania |
| MU | Mauritius |
| MV | Maldives |
| MW | Malawi |
| MX | Mexico |
| MY | Malaysia |
| MZ | Mozambique |
| NA | Namibia |
| NE | Niger |
| NG | Nigeria |
| NI | Nicaragua |
| NP | Nepal |
| NR | Nauru |
| NU | Niue |
| OM | Oman |
| PA | Panama |
| PE | Peru |
| PG | Papua New Guinea |
| PH | Philippines |
| PK | Pakistan |
| PW | Palau |
| PY | Paraguay |
| QA | Qatar |
| RU | Russian Federation |
| RW | Rwanda |
| SA | Saudi Arabia |
| SB | Solomon Islands |
| SC | Seychelles |
| SD | Sudan |
| SL | Sierra Leone |
| SN | Senegal |
| SO | Somalia |
| SR | Suriname |
| SS | South Sudan |
| ST | São Tomé and Príncipe |
| SV | El Salvador |
| SY | Syrian Arab Republic |
| SZ | Swaziland |
| TD | Chad |
| TG | Togo |
| TH | Thailand |
| TJ | Tajikistan |
| TL | Timor-Leste |
| TM | Turkmenistan |
| TN | Tunisia |
| TO | Tonga |
| TT | Trinidad and Tobago |
| TV | Tuvalu |
| TZ | Tanzania |
| UA | Ukraine |
| UG | Uganda |
| UY | Uruguay |
| UZ | Uzbekistan |
| VC | St Vincent and the Grenadines |
| VE | Venezuela |
| VN | Vietnam |
| VU | Vanuatu |
| WS | Samoa |
| XK | Kosovo (2) |
| XS | Serbia |
| YE | Yemen |
| ZA | South Africa |
| ZM | Zambia |
| ZW | Zimbabwe |

A

B

AE

United Arab Emirates

AF

Afghanistan

AG

Antigua and Barbuda

AL

Albania

AM

Armenia

AO

Angola

AR

Argentina

AZ

Azerbaijan

BA

Bosnia and Herzegovina

BB

Barbados

BD

Bangladesh

BF

Burkina Faso

BH

Bahrain

BI

Burundi

BJ

Benin

BN

Brunei Darussalam

BO

Bolivia

BR

Brazil

BS

Bahamas

BT

Bhutan

BW

Botswana

BY

Belarus

BZ

Belize

CD

Congo, Democratic Republic of

CF

Central African Republic

CG

Congo

CI

Côte d'Ivoire

CK

Cook Islands

CL

Chile

CM

Cameroon

CN

China, People's Republic of

CO

Colombia

CR

Costa Rica

CU

Cuba

CV

Cape Verde

DJ

Djibouti

DM

Dominica

DO

Dominican Republic

DZ

Algeria

EC

Ecuador

EG

Egypt

ER

Eritrea

ET

Ethiopia

FJ

Fiji

FM

Micronesia, Federated States of

GA

Gabon

GD

Grenada

GE

Georgia

GH

Ghana

GM

Gambia

GN

Guinea

GQ

Equatorial Guinea

GT

Guatemala

GW

Guinea-Bissau

GY

Guyana

HK

Hong Kong

HN

Honduras

HT

Haiti

ID

Indonesia

IN

India

IQ

Iraq

IR

Iran

JM

Jamaica

JO

Jordan

KE

Kenya

KG

Kyrgyz Republic

KH

Cambodia

KI

Kiribati

KM

Comoros

KN

St Kitts and Nevis

KW

Kuwait

KZ

Kazakhstan

LA

Lao People's Democratic Republic

LB

Lebanon

LC

St Lucia

LK

Sri Lanka

LR

Liberia

LS

Lesotho

LY

Libyan Arab Jamahiriya

MA

Morocco

MD

Moldova, Republic of

ME

Montenegro

MG

Madagascar

MH

Marshall Islands

MK

Former Yugoslav Republic of Macedonia

ML

Mali

MM

Myanmar/Burma

MN

Mongolia

MO

Macao

MR

Mauritania

MU

Mauritius

MV

Maldives

MW

Malawi

MX

Mexico

MY

Malaysia

MZ

Mozambique

NA

Namibia

NE

Niger

NG

Nigeria

NI

Nicaragua

NP

Nepal

NR

Nauru

NU

Niue

OM

Oman

PA

Panama

PE

Peru

PG

Papua New Guinea

PH

Philippines

PK

Pakistan

PW

Palau

PY

Paraguay

QA

Qatar

RU

Russian Federation

RW

Rwanda

SA

Saudi Arabia

SB

Solomon Islands

SC

Seychelles

SD

Sudan

SL

Sierra Leone

SN

Senegal

SO

Somalia

SR

Suriname

SS

South Sudan

ST

São Tomé and Príncipe

SV

El Salvador

SY

Syrian Arab Republic

SZ

Swaziland

TD

Chad

TG

Togo

TH

Thailand

TJ

Tajikistan

TL

Timor-Leste

TM

Turkmenistan

TN

Tunisia

TO

Tonga

TT

Trinidad and Tobago

TV

Tuvalu

TZ

Tanzania

UA

Ukraine

UG

Uganda

UY

Uruguay

UZ

Uzbekistan

VC

St Vincent and the Grenadines

VE

Venezuela

VN

Vietnam

VU

Vanuatu

WS

Samoa

XK

Kosovo (2)

XS

Serbia

YE

Yemen

ZA

South Africa

ZM

Zambia

ZW

Zimbabwe

Eligible countries of the scheme referred to in Article 3 which have been temporarily withdrawn from the scheme, in respect of all or of certain products originating in these countries

| Column A | : | alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics |
| --- | --- | --- |
| Column B | : | name |

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

| A | B |
| --- | --- |
| BY | Belarus’ |

A

B

BY

Belarus’

---

(1)  This list includes countries for which preferences may have been temporarily withdrawn or suspended. The Commission or the competent authorities of the country concerned will be able to provide an updated list.

1

(2)  This designation is without prejudice to positions on status, and is in line with UN Security Council Resolution 1244 (1999) and the International Court of Justice Opinion on the Kosovo's declaration of independence.

2

---

ANNEX II

‘ANNEX II

Beneficiary countries
   (1)
  of the general arrangement referred to in point (a) of Article 1(2)

| Column A | : | alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics |
| --- | --- | --- |
| Column B | : | name |

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

| A | B |
| --- | --- |
| AF | Afghanistan |
| AM | Armenia |
| AO | Angola |
| BD | Bangladesh |
| BF | Burkina Faso |
| BI | Burundi |
| BJ | Benin |
| BO | Bolivia |
| BT | Bhutan |
| CD | Congo, Democratic Republic of |
| CF | Central African Republic |
| CG | Congo |
| CK | Cook Islands |
| CN | China, People's Republic of (*1) |
| CO | Colombia |
| CR | Costa Rica |
| CV | Cape Verde |
| DJ | Djibouti |
| EC | Ecuador (*1) |
| ER | Eritrea |
| ET | Ethiopia |
| FM | Micronesia, Federated States of |
| GE | Georgia |
| GM | Gambia |
| GN | Guinea |
| GQ | Equatorial Guinea |
| GT | Guatemala |
| GW | Guinea-Bissau |
| HN | Honduras |
| HT | Haiti |
| ID | Indonesia |
| IN | India |
| IQ | Iraq |
| KG | Kyrgyz Republic |
| KH | Cambodia |
| KI | Kiribati |
| KM | Comoros |
| LA | Lao People’s Democratic Republic |
| LK | Sri Lanka |
| LR | Liberia |
| LS | Lesotho |
| MG | Madagascar |
| MH | Marshall Islands |
| ML | Mali |
| MM | Myanmar/Burma |
| MN | Mongolia |
| MR | Mauritania |
| MV | Maldives (*1) |
| MW | Malawi |
| MZ | Mozambique |
| NE | Niger |
| NG | Nigeria |
| NI | Nicaragua |
| NP | Nepal |
| NR | Nauru |
| NU | Niue |
| PA | Panama |
| PE | Peru |
| PH | Philippines |
| PK | Pakistan |
| PY | Paraguay |
| RW | Rwanda |
| SB | Solomon Islands |
| SD | Sudan |
| SL | Sierra Leone |
| SN | Senegal |
| SO | Somalia |
| SS | South Sudan |
| ST | São Tomé and Príncipe |
| SV | El Salvador |
| SY | Syrian Arab Republic |
| TD | Chad |
| TG | Togo |
| TH | Thailand (*1) |
| TJ | Tajikistan |
| TL | Timor-Leste |
| TM | Turkmenistan |
| TO | Tonga |
| TV | Tuvalu |
| TZ | Tanzania |
| UA | Ukraine |
| UG | Uganda |
| UZ | Uzbekistan |
| VN | Vietnam |
| VU | Vanuatu |
| WS | Samoa |
| YE | Yemen |
| ZM | Zambia |

A

B

AF

Afghanistan

AM

Armenia

AO

Angola

BD

Bangladesh

BF

Burkina Faso

BI

Burundi

BJ

Benin

BO

Bolivia

BT

Bhutan

CD

Congo, Democratic Republic of

CF

Central African Republic

CG

Congo

CK

Cook Islands

CN

China, People's Republic of (*1)

CO

Colombia

CR

Costa Rica

CV

Cape Verde

DJ

Djibouti

EC

Ecuador (*1)

ER

Eritrea

ET

Ethiopia

FM

Micronesia, Federated States of

GE

Georgia

GM

Gambia

GN

Guinea

GQ

Equatorial Guinea

GT

Guatemala

GW

Guinea-Bissau

HN

Honduras

HT

Haiti

ID

Indonesia

IN

India

IQ

Iraq

KG

Kyrgyz Republic

KH

Cambodia

KI

Kiribati

KM

Comoros

LA

Lao People’s Democratic Republic

LK

Sri Lanka

LR

Liberia

LS

Lesotho

MG

Madagascar

MH

Marshall Islands

ML

Mali

MM

Myanmar/Burma

MN

Mongolia

MR

Mauritania

MV

Maldives (*1)

MW

Malawi

MZ

Mozambique

NE

Niger

NG

Nigeria

NI

Nicaragua

NP

Nepal

NR

Nauru

NU

Niue

PA

Panama

PE

Peru

PH

Philippines

PK

Pakistan

PY

Paraguay

RW

Rwanda

SB

Solomon Islands

SD

Sudan

SL

Sierra Leone

SN

Senegal

SO

Somalia

SS

South Sudan

ST

São Tomé and Príncipe

SV

El Salvador

SY

Syrian Arab Republic

TD

Chad

TG

Togo

TH

Thailand (*1)

TJ

Tajikistan

TL

Timor-Leste

TM

Turkmenistan

TO

Tonga

TV

Tuvalu

TZ

Tanzania

UA

Ukraine

UG

Uganda

UZ

Uzbekistan

VN

Vietnam

VU

Vanuatu

WS

Samoa

YE

Yemen

ZM

Zambia

Beneficiary countries of the general arrangement referred to in point (a) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries

| Column A | : | alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics |
| --- | --- | --- |
| Column B | : | name |

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

| A | B’ |
| --- | --- |
| | |

A

B’

---

(1)  This list includes countries for which preferences may have been temporarily withdrawn or suspended. The Commission or the competent authorities of the country concerned will be able to provide an updated list.

1

(*1)  This beneficiary country shall be removed from the list of GSP beneficiary countries one year after the date of entry into force of this Regulation.

*1

---

ANNEX III

‘ANNEX IV

Beneficiary countries
   (1)
  of the special arrangement for the least-developed countries referred to in point (c) of Article 1(2)

| Column A | : | alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics |
| --- | --- | --- |
| Column B | : | name |

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

| A | B |
| --- | --- |
| AF | Afghanistan |
| AO | Angola |
| BD | Bangladesh |
| BF | Burkina Faso |
| BI | Burundi |
| BJ | Benin |
| BT | Bhutan |
| CD | The Congo (Democratic Republic of) |
| CF | Central African (Republic) |
| DJ | Djibouti |
| ER | Eritrea |
| ET | Ethiopia |
| GM | Gambia |
| GN | Guinea |
| GQ | Equatorial Guinea |
| GW | Guinea-Bissau |
| HT | Haiti |
| KH | Cambodia |
| KI | Kiribati |
| KM | Comoros Islands (Islands) |
| LA | Lao People's Democratic Republic |
| LR | Liberia |
| LS | Lesotho |
| MG | Madagascar |
| ML | Mali |
| MM | Myanmar/Burma |
| MR | Mauritania |
| MW | Malawi |
| MZ | Mozambique |
| NE | Niger |
| NP | Nepal |
| RW | Rwanda |
| SB | The Solomon Islands |
| SD | Sudan |
| SL | Sierra Leone |
| SN | Senegal |
| SO | Somalia |
| SS | South Sudan |
| ST | Sao Tome and Principle |
| TD | Chad |
| TG | Togo |
| TL | Timor-Leste |
| TV | Tuvalu |
| TZ | Tanzania (Republic of) |
| UG | Uganda |
| VU | Vanuatu |
| WS | Samoa |
| YE | Yemen |
| ZM | Zambia |

A

B

AF

Afghanistan

AO

Angola

BD

Bangladesh

BF

Burkina Faso

BI

Burundi

BJ

Benin

BT

Bhutan

CD

The Congo (Democratic Republic of)

CF

Central African (Republic)

DJ

Djibouti

ER

Eritrea

ET

Ethiopia

GM

Gambia

GN

Guinea

GQ

Equatorial Guinea

GW

Guinea-Bissau

HT

Haiti

KH

Cambodia

KI

Kiribati

KM

Comoros Islands (Islands)

LA

Lao People's Democratic Republic

LR

Liberia

LS

Lesotho

MG

Madagascar

ML

Mali

MM

Myanmar/Burma

MR

Mauritania

MW

Malawi

MZ

Mozambique

NE

Niger

NP

Nepal

RW

Rwanda

SB

The Solomon Islands

SD

Sudan

SL

Sierra Leone

SN

Senegal

SO

Somalia

SS

South Sudan

ST

Sao Tome and Principle

TD

Chad

TG

Togo

TL

Timor-Leste

TV

Tuvalu

TZ

Tanzania (Republic of)

UG

Uganda

VU

Vanuatu

WS

Samoa

YE

Yemen

ZM

Zambia

Beneficiary countries of the general arrangement referred to in point (c) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries

| Column A | : | alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics |
| --- | --- | --- |
| Column B | : | name |

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

| A | B’ |
| --- | --- |
| | |

A

B’

---

(1)  This list includes countries for which preferences may have been temporarily withdrawn or suspended. The Commission or the competent authorities of the country concerned will be able to provide an updated list.

1

---

| 31.12.2013 | EN | Official Journal of the European Union | L 355/16 |
| --- | --- | --- | --- |

31.12.2013

EN

Official Journal of the European Union

L 355/16

---

COMMISSION IMPLEMENTING REGULATION (EU) No 1422/2013

of 18 December 2013

publishing, for 2014, the agricultural product nomenclature for export refunds introduced by Regulation (EEC) No 3846/87

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1),

Having regard to Commission Regulation (EEC) No 3846/87 of 17 December 1987 establishing an agricultural product nomenclature for export refunds (2), and in particular the fourth paragraph of Article 3 thereof,

Whereas:

The full version of the refund nomenclature valid at 1 January 2014, as it ensues from the regulatory provisions on export arrangements for agricultural products, should be published,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 3846/87 is amended as follows:

| (1) | Annex I is replaced by the text in Annex I to this Regulation. |
| --- | --- |

(1)

Annex I is replaced by the text in Annex I to this Regulation.

| (2) | Annex II is replaced by the text in Annex II to this Regulation. |
| --- | --- |

(2)

Annex II is replaced by the text in Annex II to this Regulation.

Article 2

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2014 and expire on 31 December 2014.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 18 December 2013.

For the Commission

The President

José Manuel BARROSO

---

(1)  
  OJ L 299, 16.11.2007, p. 1.

1

(2)  
  OJ L 366, 24.12.1987, p. 1.

2

---

ANNEX I

‘ANNEX I

AGRICULTURAL PRODUCT NOMENCLATURE FOR EXPORT REFUNDS

CONTENTS

| Sector | Page |
| --- | --- |
| 1. | Cereals and wheat or rye flour, groats or meal |

Sector

Page

1.

Cereals and wheat or rye flour, groats or meal

17

| 2. | Rice and broken rice |
| --- | --- |

2.

Rice and broken rice

19

| 3. | Products processed from cereals |
| --- | --- |

3.

Products processed from cereals

21

| 4. | Cereal-based compound feedingstuffs |
| --- | --- |

4.

Cereal-based compound feedingstuffs

26

| 5. | Beef and veal |
| --- | --- |

5.

Beef and veal

28

| 6. | Pigmeat |
| --- | --- |

6.

Pigmeat

33

| 7. | Poultrymeat |
| --- | --- |

7.

Poultrymeat

37

| 8. | Eggs |
| --- | --- |

8.

Eggs

39

| 9. | Milk and milk products |
| --- | --- |

9.

Milk and milk products

41

| 10. | White and raw sugar without further processing |
| --- | --- |

10.

White and raw sugar without further processing

55

| 11. | Syrups and other sugar products |
| --- | --- |

11.

Syrups and other sugar products

56

1.   Cereals and wheat or rye flour, groats or meal

| CN code | Description of goods | Product code |
| --- | --- | --- |
| 1001 | Wheat and meslin: | |
| | – Durum wheat: | |
| 1001 11 00 | – – Seed | 1001 11 00 9000 |
| 1001 19 00 | – – Other | 1001 19 00 9000 |
| | – Other: | |
| ex 1001 91 | – – Seed: | |
| 1001 91 20 | – – – Common wheat and meslin | 1001 91 20 9000 |
| 1001 91 90 | – – – Other | 1001 91 90 9000 |
| 1001 99 00 | – – Other | 1001 99 00 9000 |
| 1002 | Rye: | |
| 1002 10 00 | – Seed | 1002 10 00 9000 |
| 1002 10 00 | – Other | 1002 90 00 9000 |
| 1003 | Barley: | |
| 1003 10 00 | – Seed | 1003 10 00 9000 |
| 1003 90 00 | – Other | 1003 90 00 9000 |
| 1004 | Oats: | |
| 1004 10 00 | – Seed | 1004 10 00 9000 |
| 1004 90 00 | – Other | 1004 90 00 9000 |
| 1005 | Maize (corn): | |
| ex 1005 10 | – Seed: | |
| 1005 10 90 | – – Other | 1005 10 90 9000 |
| 1005 90 00 | – Other | 1005 90 00 9000 |
| 1007 | Grain sorghum: | |
| 1007 10 | – Seed: | |
| 1007 10 10 | – – Hybrids | |
| 1007 10 90 | – – Other | 1007 10 90 9000 |
| 1007 90 00 | – Other | 1007 90 00 9000 |
| ex 1008 | Buckwheat, millet and canary seed; other cereals: | |
| | – Millet: | |
| 1008 21 00 | – – Seed | 1008 21 00 9000 |
| 1008 29 00 | – – Other | 1008 29 00 9000 |
| 1101 00 | Wheat or meslin flour: | |
| | – Wheat flour: | |
| 1101 00 11 | – – Of durum wheat | 1101 00 11 9000 |
| 1101 00 15 | – – Of common wheat and spelt: | |
| – – – Of an ash content of 0 to 600 mg/100 g | 1101 00 15 9100 |
| – – – Of an ash content of 601 to 900 mg/100 g | 1101 00 15 9130 |
| – – – Of an ash content of 901 to 1 100  mg/100 g | 1101 00 15 9150 |
| – – – Of an ash content of 1 101 to 1 650  mg/100 g | 1101 00 15 9170 |
| – – – Of an ash content of 1 651 to 1 900  mg/100 g | 1101 00 15 9180 |
| – – – Of an ash content of more than 1 900  mg/100 g | 1101 00 15 9190 |
| 1101 00 90 | – Meslin flour | 1101 00 90 9000 |
| ex 1102 | Cereal flours other than of wheat or meslin: | |
| | – Other: | |
| 1102 90 70 | – – Rye flour: | |
| – – – Of an ash content of 0 to 1 400  mg/100 g | 1102 90 70 9500 |
| – – – Of an ash content of 1 401 to 2 000  mg/100 g | 1102 90 70 9700 |
| – – – Of an ash content of more than 2 000  mg/100 g | 1102 90 70 9900 |
| ex 1103 | Cereal groats, meal and pellets: | |
| | – Groats and meal: | |
| 1103 11 | – – Of wheat: | |
| 1103 11 10 | – – – Durum wheat: | |
| – – – – Of an ash content of 0 to 1 300  mg/100 g: | |
| – – – – – Meal of which less than 10 %, by weight, is capable of passing through a sieve of 0,160 mm mesh | 1103 11 10 9200 |
| – – – – – Other | 1103 11 10 9400 |
| – – – – Of an ash content of more than 1 300  mg/100 g | 1103 11 10 9900 |
| 1103 11 90 | – – – Common wheat and spelt: | |
| – – – – Of an ash content of 0 to 600 mg/100 g | 1103 11 90 9200 |
| – – – – Of an ash content of more than 600 mg/100 g | 1103 11 90 9800 |

CN code

Description of goods

Product code

1001

Wheat and meslin:

– Durum wheat:

1001 11 00

– – Seed

1001 11 00 9000

1001 19 00

– – Other

1001 19 00 9000

– Other:

ex 1001 91

– – Seed:

1001 91 20

– – – Common wheat and meslin

1001 91 20 9000

1001 91 90

– – – Other

1001 91 90 9000

1001 99 00

– – Other

1001 99 00 9000

1002

Rye:

1002 10 00

– Seed

1002 10 00 9000

1002 10 00

– Other

1002 90 00 9000

1003

Barley:

1003 10 00

– Seed

1003 10 00 9000

1003 90 00

– Other

1003 90 00 9000

1004

Oats:

1004 10 00

– Seed

1004 10 00 9000

1004 90 00

– Other

1004 90 00 9000

1005

Maize (corn):

ex 1005 10

– Seed:

1005 10 90

– – Other

1005 10 90 9000

1005 90 00

– Other

1005 90 00 9000

1007

Grain sorghum:

1007 10

– Seed:

1007 10 10

– – Hybrids

1007 10 90

– – Other

1007 10 90 9000

1007 90 00

– Other

1007 90 00 9000

ex 1008

Buckwheat, millet and canary seed; other cereals:

– Millet:

1008 21 00

– – Seed

1008 21 00 9000

1008 29 00

– – Other

1008 29 00 9000

1101 00

Wheat or meslin flour:

– Wheat flour:

1101 00 11

– – Of durum wheat

1101 00 11 9000

1101 00 15

– – Of common wheat and spelt:

– – – Of an ash content of 0 to 600 mg/100 g

1101 00 15 9100

– – – Of an ash content of 601 to 900 mg/100 g

1101 00 15 9130

– – – Of an ash content of 901 to 1 100  mg/100 g

1101 00 15 9150

– – – Of an ash content of 1 101 to 1 650  mg/100 g

1101 00 15 9170

– – – Of an ash content of 1 651 to 1 900  mg/100 g

1101 00 15 9180

– – – Of an ash content of more than 1 900  mg/100 g

1101 00 15 9190

1101 00 90

– Meslin flour

1101 00 90 9000

ex 1102

Cereal flours other than of wheat or meslin:

– Other:

1102 90 70

– – Rye flour:

– – – Of an ash content of 0 to 1 400  mg/100 g

1102 90 70 9500

– – – Of an ash content of 1 401 to 2 000  mg/100 g

1102 90 70 9700

– – – Of an ash content of more than 2 000  mg/100 g

1102 90 70 9900

ex 1103

Cereal groats, meal and pellets:

– Groats and meal:

1103 11

– – Of wheat:

1103 11 10

– – – Durum wheat:

– – – – Of an ash content of 0 to 1 300  mg/100 g:

– – – – – Meal of which less than 10 %, by weight, is capable of passing through a sieve of 0,160 mm mesh

1103 11 10 9200

– – – – – Other

1103 11 10 9400

– – – – Of an ash content of more than 1 300  mg/100 g

1103 11 10 9900

1103 11 90

– – – Common wheat and spelt:

– – – – Of an ash content of 0 to 600 mg/100 g

1103 11 90 9200

– – – – Of an ash content of more than 600 mg/100 g

1103 11 90 9800

2.   Rice and broken rice

| CN code | Description of goods | Product code |
| --- | --- | --- |
| ex 1006 | Rice: | |
| 1006 20 | – Husked (brown) rice: | |
| | – – Parboiled: | |
| 1006 20 11 | – – – Round grain | 1006 20 11 9000 |
| 1006 20 13 | – – – Medium grain | 1006 20 13 9000 |
| | – – – Long grain: | |
| 1006 20 15 | – – – – Of a length/width ratio greater than 2 but less than 3 | 1006 20 15 9000 |
| 1006 20 17 | – – – – Of a length/width ratio equal to or greater than 3 | 1006 20 17 9000 |
| | – – Other: | |
| 1006 20 92 | – – – Round grain | 1006 20 92 9000 |
| 1006 20 94 | – – – Medium grain | 1006 20 94 9000 |
| | – – – Long grain: | |
| 1006 20 96 | – – – – Of a length/width ratio greater than 2 but less than 3 | 1006 20 96 9000 |
| 1006 20 98 | – – – – Of a length/width ratio equal to or greater than 3 | 1006 20 98 9000 |
| 1006 30 | – Semi-milled or wholly milled rice, whether or not polished or glazed: | |
| | – – Semi-milled rice: | |
| | – – – Parboiled: | |
| 1006 30 21 | – – – – Round grain | 1006 30 21 9000 |
| 1006 30 23 | – – – – Medium grain | 1006 30 23 9000 |
| | – – – – Long grain: | |
| 1006 30 25 | – – – – – Of a length/width ratio greater than 2 but less than 3 | 1006 30 25 9000 |
| 1006 30 27 | – – – – – Of a length/width ratio equal to or greater than 3 | 1006 30 27 9000 |
| | – – – Other: | |
| 1006 30 42 | – – – – Round grain | 1006 30 42 9000 |
| 1006 30 44 | – – – – Medium grain | 1006 30 44 9000 |
| | – – – – Long grain: | |
| 1006 30 46 | – – – – – Of a length/width ratio greater than 2 but less than 3 | 1006 30 46 9000 |
| 1006 30 48 | – – – – – Of a length/width ratio equal to or greater than 3 | 1006 30 48 9000 |
| | – – Wholly milled rice: | |
| | – – – Parboiled: | |
| 1006 30 61 | – – – – Round grain: | |
| – – – – – In immediate packings of 5 kg net or less | 1006 30 61 9100 |
| – – – – – Other | 1006 30 61 9900 |
| 1006 30 63 | – – – – Medium grain: | |
| – – – – – In immediate packings of 5 kg net or less | 1006 30 63 9100 |
| – – – – – Other | 1006 30 63 9900 |
| | – – – – Long grain: | |
| 1006 30 65 | – – – – – Of a length/width ratio greater than 2 but less than 3: | |
| – – – – – – In immediate packings of 5 kg net or less | 1006 30 65 9100 |
| – – – – – – Other | 1006 30 65 9900 |
| 1006 30 67 | – – – – – Of a length/width ratio equal to or greater than 3: | |
| – – – – – – In immediate packings of 5 kg net or less | 1006 30 67 9100 |
| – – – – – – Other | 1006 30 67 9900 |
| | – – – Other: | |
| 1006 30 92 | – – – – Round grain: | |
| – – – – – In immediate packings of 5 kg net or less | 1006 30 92 9100 |
| – – – – – Other | 1006 30 92 9900 |
| 1006 30 94 | – – – – Medium grain: | |
| – – – – – In immediate packings of 5 kg net or less | 1006 30 94 9100 |
| – – – – – Other | 1006 30 94 9900 |
| | – – – – Long grain: | |
| 1006 30 96 | – – – – – Of a length/width ratio greater than 2 but less than 3: | |
| – – – – – – In immediate packings of 5 kg net or less | 1006 30 96 9100 |
| – – – – – – Other | 1006 30 96 9900 |
| 1006 30 98 | – – – – – Of a length/width ratio equal to or greater than 3: | |
| – – – – – – In immediate packings of 5 kg net or less | 1006 30 98 9100 |
| – – – – – – Other | 1006 30 98 9900 |
| 1006 40 00 | – Broken rice | 1006 40 00 9000 |

CN code

Description of goods

Product code

ex 1006

Rice:

1006 20

– Husked (brown) rice:

– – Parboiled:

1006 20 11

– – – Round grain

1006 20 11 9000

1006 20 13

– – – Medium grain

1006 20 13 9000

– – – Long grain:

1006 20 15

– – – – Of a length/width ratio greater than 2 but less than 3

1006 20 15 9000

1006 20 17

– – – – Of a length/width ratio equal to or greater than 3

1006 20 17 9000

– – Other:

1006 20 92

– – – Round grain

1006 20 92 9000

1006 20 94

– – – Medium grain

1006 20 94 9000

– – – Long grain:

1006 20 96

– – – – Of a length/width ratio greater than 2 but less than 3

1006 20 96 9000

1006 20 98

– – – – Of a length/width ratio equal to or greater than 3

1006 20 98 9000

1006 30

– Semi-milled or wholly milled rice, whether or not polished or glazed:

– – Semi-milled rice:

– – – Parboiled:

1006 30 21

– – – – Round grain

1006 30 21 9000

1006 30 23

– – – – Medium grain

1006 30 23 9000

– – – – Long grain:

1006 30 25

– – – – – Of a length/width ratio greater than 2 but less than 3

1006 30 25 9000

1006 30 27

– – – – – Of a length/width ratio equal to or greater than 3

1006 30 27 9000

– – – Other:

1006 30 42

– – – – Round grain

1006 30 42 9000

1006 30 44

– – – – Medium grain

1006 30 44 9000

– – – – Long grain:

1006 30 46

– – – – – Of a length/width ratio greater than 2 but less than 3

1006 30 46 9000

1006 30 48

– – – – – Of a length/width ratio equal to or greater than 3

1006 30 48 9000

– – Wholly milled rice:

– – – Parboiled:

1006 30 61

– – – – Round grain:

– – – – – In immediate packings of 5 kg net or less

1006 30 61 9100

– – – – – Other

1006 30 61 9900

1006 30 63

– – – – Medium grain:

– – – – – In immediate packings of 5 kg net or less

1006 30 63 9100

– – – – – Other

1006 30 63 9900

– – – – Long grain:

1006 30 65

– – – – – Of a length/width ratio greater than 2 but less than 3:

– – – – – – In immediate packings of 5 kg net or less

1006 30 65 9100

– – – – – – Other

1006 30 65 9900

1006 30 67

– – – – – Of a length/width ratio equal to or greater than 3:

– – – – – – In immediate packings of 5 kg net or less

1006 30 67 9100

– – – – – – Other

1006 30 67 9900

– – – Other:

1006 30 92

– – – – Round grain:

– – – – – In immediate packings of 5 kg net or less

1006 30 92 9100

– – – – – Other

1006 30 92 9900

1006 30 94

– – – – Medium grain:

– – – – – In immediate packings of 5 kg net or less

1006 30 94 9100

– – – – – Other

1006 30 94 9900

– – – – Long grain:

1006 30 96

– – – – – Of a length/width ratio greater than 2 but less than 3:

– – – – – – In immediate packings of 5 kg net or less

1006 30 96 9100

– – – – – – Other

1006 30 96 9900

1006 30 98

– – – – – Of a length/width ratio equal to or greater than 3:

– – – – – – In immediate packings of 5 kg net or less

1006 30 98 9100

– – – – – – Other

1006 30 98 9900

1006 40 00

– Broken rice

1006 40 00 9000

3.   Products processed from cereals

| CN code | Description of goods | Product code |
| --- | --- | --- |
| ex 1102 | Cereal flours other than of wheat or meslin: | |
| ex 1102 20 | – Maize (corn) flour: | |
| ex 1102 20 10 | – – Of a fat content not exceeding 1,5 % by weight: | |
| – – – Of a fat content not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight (2) | 1102 20 10 9200 |
| – – – Of a fat content exceeding 1,3 % but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight (2) | 1102 20 10 9400 |
| ex 1102 20 90 | – – Other: | |
| – – – Of a fat content exceeding 1,5 % but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight (2) | 1102 20 90 9200 |
| ex 1102 90 | – Other: | |
| 1102 90 10 | – – Barley flour: | |
| – – – Of an ash content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight | 1102 90 10 9100 |
| – – – Other | 1102 90 10 9900 |
| ex 1102 90 30 | – – Oat flour: | |
| – – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a crude fibre content, referred to dry matter, not exceeding 1,8 % by weight, of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated | 1102 90 30 9100 |
| ex 1103 | Cereal groats, meal and pellets: | |
| | – Groats and meal: | |
| ex 1103 13 | – – Of maize (corn): | |
| ex 1103 13 10 | – – – Of a fat content not exceeding 1,5 % by weight: | |
| – – – – Of a fat content, not exceeding 0,9 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,6 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers (3) | 1103 13 10 9100 |
| – – – – Of a fat content, exceeding 0,9 % by weight but not exceeding 1,3 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers (3) | 1103 13 10 9300 |
| – – – – Of a fat content, exceeding 1,3 % by weight but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1,0 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers (3) | 1103 13 10 9500 |
| ex 1103 13 90 | – – – Other: | |
| – – – – Of a fat content, exceeding 1,5 % by weight but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers (3) | 1103 13 90 9100 |
| ex 1103 19 | – – Of other cereals: | |
| 1103 19 20 | – – – Of rye or barley: | |
| | – – – – Of rye | 1103 19 20 9100 |
| | – – – – Of barley: | |
| – – – – – Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight | 1103 19 20 9200 |
| ex 1103 19 40 | – – – Of oats: | |
| – – – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated | 1103 19 40 9100 |
| ex 1103 20 | – Pellets: | |
| ex 1103 20 25 | – Of rye or barley: | |
| | – – – Of barley | 1103 20 25 9100 |
| 1103 20 60 | – – Of wheat | 1103 20 60 9000 |
| ex 1104 | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 1006; germ of cereals, whole, rolled, flaked or ground: | |
| | – Rolled or flaked grains: | |
| ex 1104 12 | – – Of oats: | |
| ex 1104 12 90 | – – – Flaked: | |
| – – – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % of a moisture content not exceeding 12 % and of which the peroxidase is virtually inactivated | 1104 12 90 9100 |
| – – – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content exceeding 0,1 %, but not exceeding 1,5 % of a moisture content not exceeding 12 % and of which the peroxidase is virtually inactivated | 1104 12 90 9300 |
| ex 1104 19 | – – Of other cereals: | |
| 1104 19 10 | – – – Of wheat | 1104 19 10 9000 |
| ex 1104 19 50 | – – – Of maize: | |
| – – – – Flaked: | |
| – – – – – Of a fat content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,7 % by weight (3) | 1104 19 50 9110 |
| – – – – – Of a fat content, referred to dry matter, exceeding 0,9 % but not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight (3) | 1104 19 50 9130 |
| | – – – Of barley: | |
| ex 1104 19 69 | – – – – Flaked | |
| – – – – – Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight | 1104 19 69 9100 |
| | – Other worked grains (for example, hulled, pearled, sliced or kibbled): | |
| ex 1104 22 | – – Of oats: | |
| ex 1104 22 40 | – – – Hulled (shelled or husked) wheather or not sliced or kibbled: | |
| | – – – – Hulled (shelled or husked): | |
| – – – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of tegument content not exceeding 0,5 %, of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1) | 1104 22 40 9100 |
| | – – – – Hulled and sliced or kibbled («Grütze» or «grutten»): | |
| – – – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 %, of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1) | 1104 22 40 9200 |
| ex 1104 23 | – – Of maize (corn): | |
| ex 1104 23 40 | – – – Hulled (shelled or husked), whether or not sliced or kibbled; pearled: | |
| | – – – – Hulled (shelled or husked), whether or not sliced or kibbled: | |
| – – – – – Of a fat content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,6 % by weight («Grütze» or «grutten») corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1)
   (3) | 1104 23 40 9100 |
| – – – – – Of a fat content, referred to dry matter, exceeding 0,9 % but not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight («Grütze» or «grutten») corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1)
   (3) | 1104 23 40 9300 |
| 1104 29 | – – Of other cereals: | |
| | – – – Of barley: | |
| ex 1104 29 04 | – – – – Hulled (shelled or husked), whether or not sliced or kibbled: | |
| | – – – – – Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1) | 1104 29 04 9100 |
| ex 1104 29 05 | – – – – Pearled: | |
| – – – – – Of an ash content, referred to dry matter, not exceeding 1 % by weight (without talc): | |
| – – – – – – First category corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1) | 1104 29 05 9100 |
| – – – – – – Second category corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1) | 1104 29 05 9300 |
| | – – – Other: | |
| ex 1104 29 17 | – – – – Hulled (shelled or husked), whether or not sliced or kibbled: | |
| | – – – – – Of wheat, not sliced or kibbled corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1) | 1104 29 17 9100 |
| | – – – – Not otherwise worked than kibbled: | |
| 1104 29 51 | – – – – – Of wheat | 1104 29 51 9000 |
| 1104 29 55 | – – – – – Of rye | 1104 29 55 9000 |
| 1104 30 | – Germ of cereals, whole, rolled, flaked or ground: | |
| 1104 30 10 | – – Of wheat | 1104 30 10 9000 |
| 1104 30 90 | – – Of other cereals | 1104 30 90 9000 |
| 1107 | Malt, whether or not roasted: | |
| 1107 10 | – Not roasted: | |
| | – – Of wheat: | |
| 1107 10 11 | – – – In the form of flour | 1107 10 11 9000 |
| 1107 10 19 | – – – Other | 1107 10 19 9000 |
| | – – Other: | |
| 1107 10 91 | – – – In the form of flour | 1107 10 91 9000 |
| 1107 10 99 | – – – Other | 1107 10 99 9000 |
| 1107 20 00 | – Roasted | 1107 20 00 9000 |
| ex 1108 | Starches; inulin: | |
| | – Starches (4): | |
| ex 1108 11 00 | – – Wheat starch: | |
| – – – Of a dry matter content of not less than 87 % and a purity in the dry matter of not less than 97 % | 1108 11 00 9200 |
| – – – Of a dry matter content of not less than 84 % but less than 87 % and a purity in the dry matter of not less than 97 % (5) | 1108 11 00 9300 |
| ex 1108 12 00 | – – Maize (corn) starch: | |
| – – – Of a dry matter content of not less than 87 % and a purity in the dry matter of not less than 97 % | 1108 12 00 9200 |
| – – – Of a dry matter content of not less than 84 % but less than 87 % and a purity in the dry matter of not less than 97 % (5) | 1108 12 00 9300 |
| ex 1108 13 00 | – – Potato starch: | |
| – – – Of a dry matter content of not less than 80 % and a purity in the dry matter of not less than 97 % | 1108 13 00 9200 |
| – – – Of a dry matter content of not less than 77 % but less than 80 % and a purity in the dry matter of not less than 97 % (5) | 1108 13 00 9300 |
| ex 1108 19 | – – Other starches: | |
| ex 1108 19 10 | – – – Rice starch: | |
| – – – – Of a dry matter content of not less than 87 % and a purity in the dry matter of not less than 97 % | 1108 19 10 9200 |
| – – – – Of a dry matter content of not less than 84 % but less than 87 % and a purity in the dry matter of not less than 97 % (5) | 1108 19 10 9300 |
| ex 1109 00 00 | Wheat gluten, whether or not dried: | |
| – Dried wheat gluten, of a protein content, referred to dry matter, of 82 % or more by weight (N × 6,25) | 1109 00 00 9100 |
| ex 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: | |
| ex 1702 30 | – Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose: | |
| | – – Other: | |
| 1702 30 50 | – – – In the form of white crystalline powder, whether or not agglomerated | 1702 30 50 9000 |
| 1702 30 90 | – – – Other (6) | 1702 30 90 9000 |
| ex 1702 40 | – Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar: | |
| 1702 40 90 | – – Other (6) | 1702 40 90 9000 |
| ex 1702 90 | – Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose: | |
| 1702 90 50 | – – Maltodextrine and maltodextrine syrup: | |
| – – – Maltodextrine, in the form of a white solid, whether or not agglomerated | 1702 90 50 9100 |
| – – – Other (6) | 1702 90 50 9900 |
| | – – Caramel: | |
| | – – – Other: | |
| 1702 90 75 | – – – – In the form of powder, whether or not agglomerated | 1702 90 75 9000 |
| 1702 90 79 | – – – – Other | 1702 90 79 9000 |
| ex 2106 | Food preparations not elsewhere specified or included: | |
| ex 2106 90 | – Other: | |
| | – – Flavoured or coloured sugar syrups: | |
| | – – – Other: | |
| 2106 90 55 | – – – – Glucose syrup and maltodextrine syrup (6) | 2106 90 55 9000 |

CN code

Description of goods

Product code

ex 1102

Cereal flours other than of wheat or meslin:

ex 1102 20

– Maize (corn) flour:

ex 1102 20 10

– – Of a fat content not exceeding 1,5 % by weight:

– – – Of a fat content not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight (2)

1102 20 10 9200

– – – Of a fat content exceeding 1,3 % but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight (2)

1102 20 10 9400

ex 1102 20 90

– – Other:

– – – Of a fat content exceeding 1,5 % but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight (2)

1102 20 90 9200

ex 1102 90

– Other:

1102 90 10

– – Barley flour:

– – – Of an ash content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight

1102 90 10 9100

– – – Other

1102 90 10 9900

ex 1102 90 30

– – Oat flour:

– – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a crude fibre content, referred to dry matter, not exceeding 1,8 % by weight, of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated

1102 90 30 9100

ex 1103

Cereal groats, meal and pellets:

– Groats and meal:

ex 1103 13

– – Of maize (corn):

ex 1103 13 10

– – – Of a fat content not exceeding 1,5 % by weight:

– – – – Of a fat content, not exceeding 0,9 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,6 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers (3)

1103 13 10 9100

– – – – Of a fat content, exceeding 0,9 % by weight but not exceeding 1,3 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers (3)

1103 13 10 9300

– – – – Of a fat content, exceeding 1,3 % by weight but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1,0 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers (3)

1103 13 10 9500

ex 1103 13 90

– – – Other:

– – – – Of a fat content, exceeding 1,5 % by weight but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers (3)

1103 13 90 9100

ex 1103 19

– – Of other cereals:

1103 19 20

– – – Of rye or barley:

– – – – Of rye

1103 19 20 9100

– – – – Of barley:

– – – – – Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight

1103 19 20 9200

ex 1103 19 40

– – – Of oats:

– – – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated

1103 19 40 9100

ex 1103 20

– Pellets:

ex 1103 20 25

– Of rye or barley:

– – – Of barley

1103 20 25 9100

1103 20 60

– – Of wheat

1103 20 60 9000

ex 1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 1006; germ of cereals, whole, rolled, flaked or ground:

– Rolled or flaked grains:

ex 1104 12

– – Of oats:

ex 1104 12 90

– – – Flaked:

– – – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % of a moisture content not exceeding 12 % and of which the peroxidase is virtually inactivated

1104 12 90 9100

– – – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content exceeding 0,1 %, but not exceeding 1,5 % of a moisture content not exceeding 12 % and of which the peroxidase is virtually inactivated

1104 12 90 9300

ex 1104 19

– – Of other cereals:

1104 19 10

– – – Of wheat

1104 19 10 9000

ex 1104 19 50

– – – Of maize:

– – – – Flaked:

– – – – – Of a fat content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,7 % by weight (3)

1104 19 50 9110

– – – – – Of a fat content, referred to dry matter, exceeding 0,9 % but not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight (3)

1104 19 50 9130

– – – Of barley:

ex 1104 19 69

– – – – Flaked

– – – – – Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight

1104 19 69 9100

– Other worked grains (for example, hulled, pearled, sliced or kibbled):

ex 1104 22

– – Of oats:

ex 1104 22 40

– – – Hulled (shelled or husked) wheather or not sliced or kibbled:

– – – – Hulled (shelled or husked):

– – – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of tegument content not exceeding 0,5 %, of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1)

1104 22 40 9100

– – – – Hulled and sliced or kibbled («Grütze» or «grutten»):

– – – – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 %, of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1)

1104 22 40 9200

ex 1104 23

– – Of maize (corn):

ex 1104 23 40

– – – Hulled (shelled or husked), whether or not sliced or kibbled; pearled:

– – – – Hulled (shelled or husked), whether or not sliced or kibbled:

– – – – – Of a fat content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,6 % by weight («Grütze» or «grutten») corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1)
   (3)

1104 23 40 9100

– – – – – Of a fat content, referred to dry matter, exceeding 0,9 % but not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight («Grütze» or «grutten») corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1)
   (3)

1104 23 40 9300

1104 29

– – Of other cereals:

– – – Of barley:

ex 1104 29 04

– – – – Hulled (shelled or husked), whether or not sliced or kibbled:

– – – – – Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1)

1104 29 04 9100

ex 1104 29 05

– – – – Pearled:

– – – – – Of an ash content, referred to dry matter, not exceeding 1 % by weight (without talc):

– – – – – – First category corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1)

1104 29 05 9100

– – – – – – Second category corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1)

1104 29 05 9300

– – – Other:

ex 1104 29 17

– – – – Hulled (shelled or husked), whether or not sliced or kibbled:

– – – – – Of wheat, not sliced or kibbled corresponding to the definition given in the Annex to Regulation (EC) No 508/2008 (1)

1104 29 17 9100

– – – – Not otherwise worked than kibbled:

1104 29 51

– – – – – Of wheat

1104 29 51 9000

1104 29 55

– – – – – Of rye

1104 29 55 9000

1104 30

– Germ of cereals, whole, rolled, flaked or ground:

1104 30 10

– – Of wheat

1104 30 10 9000

1104 30 90

– – Of other cereals

1104 30 90 9000

1107

Malt, whether or not roasted:

1107 10

– Not roasted:

– – Of wheat:

1107 10 11

– – – In the form of flour

1107 10 11 9000

1107 10 19

– – – Other

1107 10 19 9000

– – Other:

1107 10 91

– – – In the form of flour

1107 10 91 9000

1107 10 99

– – – Other

1107 10 99 9000

1107 20 00

– Roasted

1107 20 00 9000

ex 1108

Starches; inulin:

– Starches (4):

ex 1108 11 00

– – Wheat starch:

– – – Of a dry matter content of not less than 87 % and a purity in the dry matter of not less than 97 %

1108 11 00 9200

– – – Of a dry matter content of not less than 84 % but less than 87 % and a purity in the dry matter of not less than 97 % (5)

1108 11 00 9300

ex 1108 12 00

– – Maize (corn) starch:

– – – Of a dry matter content of not less than 87 % and a purity in the dry matter of not less than 97 %

1108 12 00 9200

– – – Of a dry matter content of not less than 84 % but less than 87 % and a purity in the dry matter of not less than 97 % (5)

1108 12 00 9300

ex 1108 13 00

– – Potato starch:

– – – Of a dry matter content of not less than 80 % and a purity in the dry matter of not less than 97 %

1108 13 00 9200

– – – Of a dry matter content of not less than 77 % but less than 80 % and a purity in the dry matter of not less than 97 % (5)

1108 13 00 9300

ex 1108 19

– – Other starches:

ex 1108 19 10

– – – Rice starch:

– – – – Of a dry matter content of not less than 87 % and a purity in the dry matter of not less than 97 %

1108 19 10 9200

– – – – Of a dry matter content of not less than 84 % but less than 87 % and a purity in the dry matter of not less than 97 % (5)

1108 19 10 9300

ex 1109 00 00

Wheat gluten, whether or not dried:

– Dried wheat gluten, of a protein content, referred to dry matter, of 82 % or more by weight (N × 6,25)

1109 00 00 9100

ex 1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

ex 1702 30

– Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose:

– – Other:

1702 30 50

– – – In the form of white crystalline powder, whether or not agglomerated

1702 30 50 9000

1702 30 90

– – – Other (6)

1702 30 90 9000

ex 1702 40

– Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar:

1702 40 90

– – Other (6)

1702 40 90 9000

ex 1702 90

– Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:

1702 90 50

– – Maltodextrine and maltodextrine syrup:

– – – Maltodextrine, in the form of a white solid, whether or not agglomerated

1702 90 50 9100

– – – Other (6)

1702 90 50 9900

– – Caramel:

– – – Other:

1702 90 75

– – – – In the form of powder, whether or not agglomerated

1702 90 75 9000

1702 90 79

– – – – Other

1702 90 79 9000

ex 2106

Food preparations not elsewhere specified or included:

ex 2106 90

– Other:

– – Flavoured or coloured sugar syrups:

– – – Other:

2106 90 55

– – – – Glucose syrup and maltodextrine syrup (6)

2106 90 55 9000

4.   Cereal-based compound feedingstuffs

| CN code | Description of goods | Product code |
| --- | --- | --- |
| ex 2309 | Preparations of a kind used in animal feeding (7): | |
| ex 2309 10 | – Dog or cat food, put up for retail sale: | |
| | – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50 , 1702 30 90 , 1702 40 90 , 1702 90 50 and 2106 90 55 or milk products: | |
| | – – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup: | |
| | – – – – Containing no starch, or containing 10 % or less by weight of starch (8)
   (9): | |
| 2309 10 11 | – – – – – Containing no milk products or containing less than 10 % by weight of such products | 2309 10 11 9000 |
| 2309 10 13 | – – – – – Containing not less than 10 % but less than 50 % by weight of milk products | 2309 10 13 9000 |
| | – – – – Containing more than 10 % but not more than 30 % by weight of starch (8): | |
| 2309 10 31 | – – – – – Containing no milk products or containing less than 10 % by weight of such products | 2309 10 31 9000 |
| 2309 10 33 | – – – – – Containing not less than 10 % but less than 50 % by weight of milk products | 2309 10 33 9000 |
| | – – – – Containing more than 30 % by weight of starch (8): | |
| 2309 10 51 | – – – – – Containing no milk products or containing less than 10 % by weight of such products | 2309 10 51 9000 |
| 2309 10 53 | – – – – – Containing not less than 10 % but less than 50 % by weight of milk products | 2309 10 53 9000 |
| ex 2309 90 | – Other: | |
| | – – Other, including premixes: | |
| | – – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50 , 1702 30 90 , 1702 40 90 , 1702 90 50 and 2106 90 55 or milk products: | |
| | – – – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup: | |
| | – – – – – Containing no starch or containing 10 % or less by weight of starch (8)
   (9): | |
| 2309 90 31 | – – – – – – Containing no milk products or containing less than 10 % by weight of such products | 2309 90 31 9000 |
| 2309 90 33 | – – – – – – Containing not less than 10 % but less than 50 % by weight of milk products | 2309 90 33 9000 |
| | – – – – – Containing more than 10 % but not more than 30 % by weight of starch (8): | |
| 2309 90 41 | – – – – – – Containing no milk products or containing less than 10 % by weight of such products | 2309 90 41 9000 |
| 2309 90 43 | – – – – – – Containing not less than 10 % but less than 50 % by weight of milk products | 2309 90 43 9000 |
| | – – – – – Containing more than 30 % by weight of starch (8): | |
| 2309 90 51 | – – – – – – Containing no milk products or containing less than 10 % by weight of such products | 2309 90 51 9000 |
| 2309 90 53 | – – – – – – Containing not less than 10 % but less than 50 % by weight of milk products | 2309 90 53 9000 |

CN code

Description of goods

Product code

ex 2309

Preparations of a kind used in animal feeding (7):

ex 2309 10

– Dog or cat food, put up for retail sale:

– – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50 , 1702 30 90 , 1702 40 90 , 1702 90 50 and 2106 90 55 or milk products:

– – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup:

– – – – Containing no starch, or containing 10 % or less by weight of starch (8)
   (9):

2309 10 11

– – – – – Containing no milk products or containing less than 10 % by weight of such products

2309 10 11 9000

2309 10 13

– – – – – Containing not less than 10 % but less than 50 % by weight of milk products

2309 10 13 9000

– – – – Containing more than 10 % but not more than 30 % by weight of starch (8):

2309 10 31

– – – – – Containing no milk products or containing less than 10 % by weight of such products

2309 10 31 9000

2309 10 33

– – – – – Containing not less than 10 % but less than 50 % by weight of milk products

2309 10 33 9000

– – – – Containing more than 30 % by weight of starch (8):

2309 10 51

– – – – – Containing no milk products or containing less than 10 % by weight of such products

2309 10 51 9000

2309 10 53

– – – – – Containing not less than 10 % but less than 50 % by weight of milk products

2309 10 53 9000

ex 2309 90

– Other:

– – Other, including premixes:

– – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50 , 1702 30 90 , 1702 40 90 , 1702 90 50 and 2106 90 55 or milk products:

– – – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup:

– – – – – Containing no starch or containing 10 % or less by weight of starch (8)
   (9):

2309 90 31

– – – – – – Containing no milk products or containing less than 10 % by weight of such products

2309 90 31 9000

2309 90 33

– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products

2309 90 33 9000

– – – – – Containing more than 10 % but not more than 30 % by weight of starch (8):

2309 90 41

– – – – – – Containing no milk products or containing less than 10 % by weight of such products

2309 90 41 9000

2309 90 43

– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products

2309 90 43 9000

– – – – – Containing more than 30 % by weight of starch (8):

2309 90 51

– – – – – – Containing no milk products or containing less than 10 % by weight of such products

2309 90 51 9000

2309 90 53

– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products

2309 90 53 9000

5.   Beef and veal

| CN code | Description of goods | Product code |
| --- | --- | --- |
| ex 0102 | Live bovine animals: | |
| | – Cattle: | |
| ex 0102 21 | – – Pure-bred breeding animals: | |
| ex 0102 21 10 | – – – Heifers (female bovines that have never calved): | |
| – – – – With a live weight equal to or greater than 250 kg: | |
| – – – – – Up to the age of 30 months | 0102 21 10 9140 |
| – – – – – Other | 0102 21 10 9150 |
| ex 0102 21 30 | – – – Cows: | |
| – – – – With a live weight equal to or greater than 250 kg: | |
| – – – – – Up to the age of 30 months | 0102 21 30 9140 |
| – – – – – Other | 0102 21 30 9150 |
| ex 0102 21 90 | – – – Other: | |
| – – – – With a live weight equal to or greater than 300 kg | 0102 21 90 9120 |
| ex 0102 29 | – – Other: | |
| | – – – Other than of the sub-genus Bibos or of the sub-genus Poephagus: | |
| | – – – – Of a weight exceeding 160 kg but not exceeding 300 kg: | |
| ex 0102 29 41 | – – – – – For slaughter: | |
| – – – – – – Of a weight exceeding 220 kg | 0102 29 41 9100 |
| | – – – – Of a weight exceeding 300 kg: | |
| | – – – – – Heifers (female bovines that have never calved): | |
| 0102 29 51 | – – – – – – For slaughter | 0102 29 51 9000 |
| 0102 29 59 | – – – – – – Other | 0102 29 59 9000 |
| | – – – – – Cows: | |
| 0102 29 61 | – – – – – – For slaughter | 0102 29 61 9000 |
| 0102 29 69 | – – – – – – Other | 0102 29 69 9000 |
| | – – – – – Other: | |
| 0102 29 91 | – – – – – – For slaughter | 0102 29 91 9000 |
| 0102 29 99 | – – – – – – Other | 0102 29 99 9000 |
| | – Buffalo: | |
| ex 0102 31 00 | – – Pure-bred breeding animals: | |
| | – – – Heifers (female bovines that have never calved): | |
| | – – – – With a live weight equal to or greater than 250 kg: | |
| | – – – – – Up to the age of 30 months | 0102 31 00 9100 |
| | – – – – – Other | 0102 31 00 9150 |
| | – – – Cows: | |
| | – – – – With a live weight equal to or greater than 250 kg: | |
| | – – – – – Up to the age of 30 months | 0102 31 00 9200 |
| | – – – – – Other | 0102 31 00 9250 |
| | – – – Other: | |
| | – – – – With a live weight equal to or greater than 300 kg | 0102 31 00 9300 |
| 0102 39 | – – Other: | |
| ex 0102 39 10 | – – – Domestic species: | |
| | – – – – Of a weight exceeding 160 kg but not exceeding 300 kg: | |
| | – – – – – For slaughter: | |
| | – – – – – – Of a weight exceeding 220 kg | 0102 39 10 9100 |
| | – – – – Of a weight exceeding 300 kg: | |
| | – – – – – Heifers (female bovines that have never calved): | |
| | – – – – – – For slaughter | 0102 39 10 9150 |
| | – – – – – – Other | 0102 39 10 9200 |
| | – – – – – Cows: | |
| | – – – – – – For slaughter | 0102 39 10 9250 |
| | – – – – – – Other | 0102 39 10 9300 |
| | – – – – – Other: | |
| | – – – – – – For slaughter | 0102 39 10 9350 |
| | – – – – – – Other | 0102 39 10 9400 |
| ex 0102 90 | – Other: | |
| ex 0102 90 20 | – – Pure-bred breeding animals: | |
| | – – – Heifers (female bovines that have never calved): | |
| | – – – – With a live weight equal to or greater than 250 kg: | |
| | – – – – – Up to the age of 30 months | 0102 90 20 9100 |
| | – – – – – Other | 0102 90 20 9150 |
| | – – – Cows: | |
| | – – – – With a live weight equal to or greater than 250 kg: | |
| | – – – – – Up to the age of 30 months | 0102 90 20 9200 |
| | – – – – – Other | 0102 90 20 9250 |
| | – – – Other: | |
| | – – – – With a live weight equal to or greater than 300 kg | 0102 90 20 9300 |
| | – – Other: | |
| ex 0102 90 91 | – – – Domestic species: | |
| | – – – – Of a weight exceeding 160 kg but not exceeding 300 kg: | |
| | – – – – – For slaughter: | |
| | – – – – – – Of a weight exceeding 220 kg | 0102 90 91 9100 |
| | – – – – Of a weight exceeding 300 kg: | |
| | – – – – – Heifers (female bovines that have never calved): | |
| | – – – – – – For slaughter | 0102 90 91 9150 |
| | – – – – – – Other | 0102 90 91 9200 |
| | – – – – – Cows: | |
| | – – – – – – For slaughter | 0102 90 91 9250 |
| | – – – – – – Other | 0102 90 91 9300 |
| | – – – – – Other: | |
| | – – – – – – For slaughter | 0102 90 91 9350 |
| | – – – – – – Other | 0102 90 91 9400 |
| 0201 | Meat of bovine animals, fresh and chilled: | |
| 0201 10 00 | – Carcases and half-carcases: | |
| – – The front part of a carcase or of a half-carcase comprising all the bones and the scrag, neck and shoulder but with more than 10 ribs: | |
| – – – From male adult bovine animals (10) | 0201 10 00 9110 |
| – – – Other | 0201 10 00 9120 |
| – – Other: | |
| – – – From male adult bovine animals (10) | 0201 10 00 9130 |
| – – – Other | 0201 10 00 9140 |
| 0201 20 | – Other cuts with bone in: | |
| 0201 20 20 | – – “Compensated” quarters: | |
| – – – From male adult bovine animals (10) | 0201 20 20 9110 |
| – – – Other | 0201 20 20 9120 |
| 0201 20 30 | – – Unseparated or separated forequarters: | |
| – – – From male adult bovine animals (10) | 0201 20 30 9110 |
| – – – Other | 0201 20 30 9120 |
| 0201 20 50 | – – Unseparated or separated hindquarters: | |
| – – – With a maximum of eight ribs or eight pairs of ribs: | |
| – – – – From male adult bovine animals (10) | 0201 20 50 9110 |
| – – – – Other | 0201 20 50 9120 |
| – – – With more than eight ribs or eight pairs of ribs: | |
| – – – – From male adult bovine animals (10) | 0201 20 50 9130 |
| – – – – Other | 0201 20 50 9140 |
| ex 0201 20 90 | – – Other: | |
| – – – The weight of bone not exceeding one third of the weight of the cut | 0201 20 90 9700 |
| 0201 30 00 | – Boneless: | |
| – – Boneless cuts exported to the United States of America under the conditions laid down in Commission Regulation (EC) No 1643/2006 (12) or to Canada under the conditions laid down in Regulation (EC) No 1041/2008 (13) | 0201 30 00 9050 |
| – – Boneless cuts, including minced meat, with an average lean bovine meat content (excluding fat) of 78 % or more (15) | 0201 30 00 9060 |
| – – Other, each piece individually wrapped with an average lean bovine meat content (excluding fat) of 55 % or more (15): | |
| – – – from the hindquarters of adult male bovine animals with a maximum of eight ribs or eight pairs of ribs, straight cut or “Pistola” cut (11) | 0201 30 00 9100 |
| – – – from unseparated or separated forequarters of adult male bovine animals, straight cut or “Pistola” cut (11) | 0201 30 00 9120 |
| – – Other | 0201 30 00 9140 |
| ex 0202 | Meat of bovine animals, frozen: | |
| 0202 10 00 | – Carcases and half-carcases: | |
| – – The front part of a carcase or of a half-carcase comprising all the bones and the scrag, neck and shoulder but with more than 10 ribs | 0202 10 00 9100 |
| – – Other | 0202 10 00 9900 |
| ex 0202 20 | – Other cuts, with bone in: | |
| 0202 20 10 | – – “Compensated” quarters | 0202 20 10 9000 |
| 0202 20 30 | – – Unseparated or separated forequarters | 0202 20 30 9000 |
| 0202 20 50 | – – Unseparated or separated hindquarters: | |
| – – – With a maximum of eight ribs or eight pairs of ribs | 0202 20 50 9100 |
| – – – With more than eight ribs or eight pairs of ribs | 0202 20 50 9900 |
| ex 0202 20 90 | – – Other: | |
| – – – The weight of bone not exceeding one third of the weight of the cut | 0202 20 90 9100 |
| 0202 30 | – Boneless: | |
| 0202 30 90 | – – Other: | |
| – – – Boneless cuts exported to the United States of America under the conditions laid down in Regulation (EC) No 1643/2006 (12) or to Canada under the conditions laid down in Regulation (EC) No 1041/2008 (13) | 0202 30 90 9100 |
| – – – Other, including minced meat, with an average lean bovine meat content (excluding fat) of 78 % or more (15) | 0202 30 90 9200 |
| – – – Other | 0202 30 90 9900 |
| ex 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: | |
| 0206 10 | – Of bovine animals, fresh and chilled: | |
| | – – Other: | |
| 0206 10 95 | – – – Thick skirt and thin skirt | 0206 10 95 9000 |
| | – Of bovine animals, frozen: | |
| 0206 29 | – – Other: | |
| | – – – Other: | |
| 0206 29 91 | – – – – Thick skirt and thin skirt | 0206 29 91 9000 |
| ex 0210 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: | |
| ex 0210 20 | – Meat of bovine animals: | |
| ex 0210 20 90 | – – Boneless: | |
| – – – Salted and dried | 0210 20 90 9100 |
| ex 1602 | Other prepared or preserved meat, meat offal or blood: | |
| ex 1602 50 | – Of bovine animals: | |
| | – – Other: | |
| ex 1602 50 31 | – – – Corned beef, in airtight containers; not containing meat other than that of the bovine species: | |
| – – – – With a collagen/protein ratio of no more than 0,35 (16) and containing by weight the following percentages of bovine meats (excluding offal and fat): | |
| – – – – – 90 % or more: | |
| – – – – – – Products complying with the conditions laid down in Regulation (EC) No 1731/2006 (14) | 1602 50 31 9125 |
| – – – – – 80 % or more, but less than 90 %: | |
| – – – – – – Products complying with the conditions laid down in Regulation (EC) No 1731/2006 (14) | 1602 50 31 9325 |
| ex 1602 50 95 | – – – Other, in airtight containers: | |
| – – – – Not containing meat other than that of animals of the bovine species: | |
| – – – – – With a collagen/protein ratio of no more than 0,35 (16) and containing by weight the following percentages of bovine meats (excluding offal and fat): | |
| – – – – – – 90 % or more: | |
| – – – – – – Products complying with the conditions laid down in Regulation (EC) No 1731/2006 (14) | 1602 50 95 9125 |
| – – – – – – 80 % or more, but less than 90 %: | |
| – – – – – – Products complying with the conditions laid down in Regulation (EC) No 1731/2006 (14) | 1602 50 95 9325 |

CN code

Description of goods

Product code

ex 0102

Live bovine animals:

– Cattle:

ex 0102 21

– – Pure-bred breeding animals:

ex 0102 21 10

– – – Heifers (female bovines that have never calved):

– – – – With a live weight equal to or greater than 250 kg:

– – – – – Up to the age of 30 months

0102 21 10 9140

– – – – – Other

0102 21 10 9150

ex 0102 21 30

– – – Cows:

– – – – With a live weight equal to or greater than 250 kg:

– – – – – Up to the age of 30 months

0102 21 30 9140

– – – – – Other

0102 21 30 9150

ex 0102 21 90

– – – Other:

– – – – With a live weight equal to or greater than 300 kg

0102 21 90 9120

ex 0102 29

– – Other:

– – – Other than of the sub-genus Bibos or of the sub-genus Poephagus:

– – – – Of a weight exceeding 160 kg but not exceeding 300 kg:

ex 0102 29 41

– – – – – For slaughter:

– – – – – – Of a weight exceeding 220 kg

0102 29 41 9100

– – – – Of a weight exceeding 300 kg:

– – – – – Heifers (female bovines that have never calved):

0102 29 51

– – – – – – For slaughter

0102 29 51 9000

0102 29 59

– – – – – – Other

0102 29 59 9000

– – – – – Cows:

0102 29 61

– – – – – – For slaughter

0102 29 61 9000

0102 29 69

– – – – – – Other

0102 29 69 9000

– – – – – Other:

0102 29 91

– – – – – – For slaughter

0102 29 91 9000

0102 29 99

– – – – – – Other

0102 29 99 9000

– Buffalo:

ex 0102 31 00

– – Pure-bred breeding animals:

– – – Heifers (female bovines that have never calved):

– – – – With a live weight equal to or greater than 250 kg:

– – – – – Up to the age of 30 months

0102 31 00 9100

– – – – – Other

0102 31 00 9150

– – – Cows:

– – – – With a live weight equal to or greater than 250 kg:

– – – – – Up to the age of 30 months

0102 31 00 9200

– – – – – Other

0102 31 00 9250

– – – Other:

– – – – With a live weight equal to or greater than 300 kg

0102 31 00 9300

0102 39

– – Other:

ex 0102 39 10

– – – Domestic species:

– – – – Of a weight exceeding 160 kg but not exceeding 300 kg:

– – – – – For slaughter:

– – – – – – Of a weight exceeding 220 kg

0102 39 10 9100

– – – – Of a weight exceeding 300 kg:

– – – – – Heifers (female bovines that have never calved):

– – – – – – For slaughter

0102 39 10 9150

– – – – – – Other

0102 39 10 9200

– – – – – Cows:

– – – – – – For slaughter

0102 39 10 9250

– – – – – – Other

0102 39 10 9300

– – – – – Other:

– – – – – – For slaughter

0102 39 10 9350

– – – – – – Other

0102 39 10 9400

ex 0102 90

– Other:

ex 0102 90 20

– – Pure-bred breeding animals:

– – – Heifers (female bovines that have never calved):

– – – – With a live weight equal to or greater than 250 kg:

– – – – – Up to the age of 30 months

0102 90 20 9100

– – – – – Other

0102 90 20 9150

– – – Cows:

– – – – With a live weight equal to or greater than 250 kg:

– – – – – Up to the age of 30 months

0102 90 20 9200

– – – – – Other

0102 90 20 9250

– – – Other:

– – – – With a live weight equal to or greater than 300 kg

0102 90 20 9300

– – Other:

ex 0102 90 91

– – – Domestic species:

– – – – Of a weight exceeding 160 kg but not exceeding 300 kg:

– – – – – For slaughter:

– – – – – – Of a weight exceeding 220 kg

0102 90 91 9100

– – – – Of a weight exceeding 300 kg:

– – – – – Heifers (female bovines that have never calved):

– – – – – – For slaughter

0102 90 91 9150

– – – – – – Other

0102 90 91 9200

– – – – – Cows:

– – – – – – For slaughter

0102 90 91 9250

– – – – – – Other

0102 90 91 9300

– – – – – Other:

– – – – – – For slaughter

0102 90 91 9350

– – – – – – Other

0102 90 91 9400

0201

Meat of bovine animals, fresh and chilled:

0201 10 00

– Carcases and half-carcases:

– – The front part of a carcase or of a half-carcase comprising all the bones and the scrag, neck and shoulder but with more than 10 ribs:

– – – From male adult bovine animals (10)

0201 10 00 9110

– – – Other

0201 10 00 9120

– – Other:

– – – From male adult bovine animals (10)

0201 10 00 9130

– – – Other

0201 10 00 9140

0201 20

– Other cuts with bone in:

0201 20 20

– – “Compensated” quarters:

– – – From male adult bovine animals (10)

0201 20 20 9110

– – – Other

0201 20 20 9120

0201 20 30

– – Unseparated or separated forequarters:

– – – From male adult bovine animals (10)

0201 20 30 9110

– – – Other

0201 20 30 9120

0201 20 50

– – Unseparated or separated hindquarters:

– – – With a maximum of eight ribs or eight pairs of ribs:

– – – – From male adult bovine animals (10)

0201 20 50 9110

– – – – Other

0201 20 50 9120

– – – With more than eight ribs or eight pairs of ribs:

– – – – From male adult bovine animals (10)

0201 20 50 9130

– – – – Other

0201 20 50 9140

ex 0201 20 90

– – Other:

– – – The weight of bone not exceeding one third of the weight of the cut

0201 20 90 9700

0201 30 00

– Boneless:

– – Boneless cuts exported to the United States of America under the conditions laid down in Commission Regulation (EC) No 1643/2006 (12) or to Canada under the conditions laid down in Regulation (EC) No 1041/2008 (13)

0201 30 00 9050

– – Boneless cuts, including minced meat, with an average lean bovine meat content (excluding fat) of 78 % or more (15)

0201 30 00 9060

– – Other, each piece individually wrapped with an average lean bovine meat content (excluding fat) of 55 % or more (15):

– – – from the hindquarters of adult male bovine animals with a maximum of eight ribs or eight pairs of ribs, straight cut or “Pistola” cut (11)

0201 30 00 9100

– – – from unseparated or separated forequarters of adult male bovine animals, straight cut or “Pistola” cut (11)

0201 30 00 9120

– – Other

0201 30 00 9140

ex 0202

Meat of bovine animals, frozen:

0202 10 00

– Carcases and half-carcases:

– – The front part of a carcase or of a half-carcase comprising all the bones and the scrag, neck and shoulder but with more than 10 ribs

0202 10 00 9100

– – Other

0202 10 00 9900

ex 0202 20

– Other cuts, with bone in:

0202 20 10

– – “Compensated” quarters

0202 20 10 9000

0202 20 30

– – Unseparated or separated forequarters

0202 20 30 9000

0202 20 50

– – Unseparated or separated hindquarters:

– – – With a maximum of eight ribs or eight pairs of ribs

0202 20 50 9100

– – – With more than eight ribs or eight pairs of ribs

0202 20 50 9900

ex 0202 20 90

– – Other:

– – – The weight of bone not exceeding one third of the weight of the cut

0202 20 90 9100

0202 30

– Boneless:

0202 30 90

– – Other:

– – – Boneless cuts exported to the United States of America under the conditions laid down in Regulation (EC) No 1643/2006 (12) or to Canada under the conditions laid down in Regulation (EC) No 1041/2008 (13)

0202 30 90 9100

– – – Other, including minced meat, with an average lean bovine meat content (excluding fat) of 78 % or more (15)

0202 30 90 9200

– – – Other

0202 30 90 9900

ex 0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen:

0206 10

– Of bovine animals, fresh and chilled:

– – Other:

0206 10 95

– – – Thick skirt and thin skirt

0206 10 95 9000

– Of bovine animals, frozen:

0206 29

– – Other:

– – – Other:

0206 29 91

– – – – Thick skirt and thin skirt

0206 29 91 9000

ex 0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:

ex 0210 20

– Meat of bovine animals:

ex 0210 20 90

– – Boneless:

– – – Salted and dried

0210 20 90 9100

ex 1602

Other prepared or preserved meat, meat offal or blood:

ex 1602 50

– Of bovine animals:

– – Other:

ex 1602 50 31

– – – Corned beef, in airtight containers; not containing meat other than that of the bovine species:

– – – – With a collagen/protein ratio of no more than 0,35 (16) and containing by weight the following percentages of bovine meats (excluding offal and fat):

– – – – – 90 % or more:

– – – – – – Products complying with the conditions laid down in Regulation (EC) No 1731/2006 (14)

1602 50 31 9125

– – – – – 80 % or more, but less than 90 %:

– – – – – – Products complying with the conditions laid down in Regulation (EC) No 1731/2006 (14)

1602 50 31 9325

ex 1602 50 95

– – – Other, in airtight containers:

– – – – Not containing meat other than that of animals of the bovine species:

– – – – – With a collagen/protein ratio of no more than 0,35 (16) and containing by weight the following percentages of bovine meats (excluding offal and fat):

– – – – – – 90 % or more:

– – – – – – Products complying with the conditions laid down in Regulation (EC) No 1731/2006 (14)

1602 50 95 9125

– – – – – – 80 % or more, but less than 90 %:

– – – – – – Products complying with the conditions laid down in Regulation (EC) No 1731/2006 (14)

1602 50 95 9325

6.   Pigmeat

| CN code | Description of goods | Product code |
| --- | --- | --- |
| ex 0103 | Live swine: | |
| | – Other: | |
| ex 0103 91 | – – Weighing less than 50 kg: | |
| 0103 91 10 | – – – Domestic species | 0103 91 10 9000 |
| ex 0103 92 | – – Weighing 50 kg or more: | |
| | – – – Domestic species: | |
| 0103 92 19 | – – – – Other | 0103 92 19 9000 |
| ex 0203 | Meat of swine, fresh, chilled or frozen: | |
| | – Fresh or chilled: | |
| ex 0203 11 | – – Carcases and half-carcases: | |
| 0203 11 10 | – – – Of domestic swine (27) | 0203 11 10 9000 |
| ex 0203 12 | – – Hams, shoulders and cuts thereof, with bone in: | |
| | – – – Of domestic swine: | |
| ex 0203 12 11 | – – – – Hams and cuts thereof: | |
| – – – – – With a total bone and cartilage content of less than 25 % by weight | 0203 12 11 9100 |
| ex 0203 12 19 | – – – – Shoulders and cuts thereof (28): | |
| – – – – – With a total bone and cartilage content of less than 25 % by weight | 0203 12 19 9100 |
| ex 0203 19 | – – Other: | |
| | – – – Of domestic swine: | |
| ex 0203 19 11 | – – – – Fore-ends and cuts thereof (29): | |
| – – – – – With a total bone and cartilage content of less than 25 % by weight | 0203 19 11 9100 |
| ex 0203 19 13 | – – – – Loins and cuts thereof, with bone in: | |
| – – – – – With a total bone and cartilage content of less than 25 % by weight | 0203 19 13 9100 |
| ex 0203 19 15 | – – – – Bellies (streaky) and cuts thereof: | |
| – – – – – With a total bone and cartilage content of less than 15 % by weight | 0203 19 15 9100 |
| | – – – – Other: | |
| ex 0203 19 55 | – – – – – Boneless: | |
| – – – – – – Hams, fore-ends, shoulders or loins, and cuts thereof (17)
   (26)
   (28)
   (29)
   (30) | 0203 19 55 9110 |
| – – – – – – Bellies, and cuts thereof, with a total cartilage content of less than 15 % by weight (17)
   (26) | 0203 19 55 9310 |
| | – Frozen: | |
| ex 0203 21 | – – Carcases and half-carcases: | |
| 0203 21 10 | – – – Of domestic swine (27) | 0203 21 10 9000 |
| ex 0203 22 | – – Hams, shoulders and cuts thereof, with bone in: | |
| | – – – Of domestic swine: | |
| ex 0203 22 11 | – – – – Hams and cuts thereof: | |
| – – – – – With a total bone and cartilage content of less than 25 % by weight | 0203 22 11 9100 |
| ex 0203 22 19 | – – – – Shoulders and cuts thereof (28): | |
| – – – – – With a total bone and cartilage content of less than 25 % by weight | 0203 22 19 9100 |
| ex 0203 29 | – – Other: | |
| | – – – Of domestic swine: | |
| ex 0203 29 11 | – – – – Fore-ends and cuts thereof (29): | |
| – – – – – With a total bone and cartilage content of less than 25 % by weight | 0203 29 11 9100 |
| ex 0203 29 13 | – – – – Loins and cuts thereof, with bone in: | |
| – – – – – With a total bone and cartilage content of less than 25 % by weight | 0203 29 13 9100 |
| ex 0203 29 15 | – – – – Bellies (streaky) and cuts thereof: | |
| – – – – – With a total bone and cartilage content of less than 15 % by weight | 0203 29 15 9100 |
| | – – – – Other: | |
| ex 0203 29 55 | – – – – – Boneless: | |
| – – – – – – Hams, fore-ends, shoulders and cuts thereof (17)
   (28)
   (29)
   (30)
   (31) | 0203 29 55 9110 |
| ex 0210 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: | |
| | – Meat of swine: | |
| ex 0210 11 | – – Hams, shoulders and cuts thereof, with bone in: | |
| | – – – Of domestic swine: | |
| | – – – – Salted or in brine: | |
| ex 0210 11 11 | – – – – – Hams and cuts thereof: | |
| – – – – – – With a total bone and cartilage content of less than 25 % by weight | 0210 11 11 9100 |
| | – – – – Dried or smoked | |
| ex 0210 11 31 | – – – – – Hams and cuts thereof: | |
| – – – – – – “Prosciutto di Parma”, “Prosciutto di San Daniele” (18): | |
| – – – – – – – With a total bone and cartilage content of less than 25 % by weight | 0210 11 31 9110 |
| – – – – – – Other: | |
| – – – – – – – With a total bone and cartilage content of less than 25 % by weight | 0210 11 31 9910 |
| ex 0210 12 | – – Bellies (streaky) and cuts thereof: | |
| | – – – Of domestic swine: | |
| ex 0210 12 11 | – – – – Salted or in brine: | |
| – – – – – With a total bone and cartilage content of less than 15 % by weight | 0210 12 11 9100 |
| ex 0210 12 19 | – – – – Dried or smoked: | |
| – – – – – With a total bone and cartilage content of less than 15 % by weight | 0210 12 19 9100 |
| ex 0210 19 | – – Other: | |
| | – – – Of domestic swine: | |
| | – – – – Salted or in brine: | |
| ex 0210 19 40 | – – – – – Loins and cuts thereof: | |
| – – – – – – With a total bone and cartilage content of less than 25 % by weight | 0210 19 40 9100 |
| ex 0210 19 50 | – – – – – Other: | |
| | – – – – – – Boneless: | |
| – – – – – – – Hams, fore-ends, shoulders or loins, and cuts thereof (17) | 0210 19 50 9100 |
| – – – – – – – Bellies and cuts thereof, derinded (17): | |
| – – – – – – – – With a total cartilage content of less than 15 % by weight | 0210 19 50 9310 |
| | – – – – Dried or smoked: | |
| | – – – – – Other: | |
| ex 0210 19 81 | – – – – – – Boneless: | |
| – – – – – – – “Prosciutto di Parma”, “Prosciutto di San Daniele”, and cuts thereof (18) | 0210 19 81 9100 |
| – – – – – – – Hams, fore-ends, shoulders or loins, and cuts thereof (17) | 0210 19 81 9300 |
| ex 1601 00 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products: | |
| | – Other (23): | |
| 1601 00 91 | – – Sausages, dry or for spreading, uncooked (20)
   (21): | |
| – – – Not containing the meat or offal of poultry | 1601 00 91 9120 |
| – – – Other | 1601 00 91 9190 |
| 1601 00 99 | – – Other (19)
   (21): | |
| – – – Not containing the meat or offal of poultry | 1601 00 99 9110 |
| – – – Other | 1601 00 99 9190 |
| ex 1602 | Other prepared or preserved meat, meat offal or blood: | |
| | – Of swine: | |
| ex 1602 41 | – – Hams and cuts thereof: | |
| ex 1602 41 10 | – – – Of domestic swine (22): | |
| – – – – Cooked, containing by weight 80 % or more of meat and fat (23)
   (24): | |
| – – – – – In immediate packings with a net weight of 1 kg or more (32) | 1602 41 10 9110 |
| – – – – – In immediate packings with a net weight of less than 1 kg | 1602 41 10 9130 |
| ex 1602 42 | – – Shoulders and cuts thereof: | |
| ex 1602 42 10 | – – – Of domestic swine (22): | |
| – – – – Cooked, containing by weight 80 % or more of meat and fat (23)
   (24): | |
| – – – – – In immediate packings with a net weight of 1 kg or more (33) | 1602 42 10 9110 |
| – – – – – In immediate packings with a net weight of less than 1 kg | 1602 42 10 9130 |
| ex 1602 49 | – – Other, including mixtures: | |
| | – – – Of domestic swine: | |
| | – – – – Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin: | |
| ex 1602 49 19 | – – – – – Other (22)
   (25): | |
| – – – – – – Cooked, containing by weight 80 % or more of meat and fat (23)
   (24): | |
| – – – – – – – Not containing the meat or offal of poultry: | |
| – – – – – – – – Containing a product composed of clearly recognisable pieces of muscular meat which, due to their size are not identifiable as having been obtained from hams, shoulders, loins or collars, together with small particles of visible fat and small quantities of jelly deposits | 1602 49 19 9130 |

CN code

Description of goods

Product code

ex 0103

Live swine:

– Other:

ex 0103 91

– – Weighing less than 50 kg:

0103 91 10

– – – Domestic species

0103 91 10 9000

ex 0103 92

– – Weighing 50 kg or more:

– – – Domestic species:

0103 92 19

– – – – Other

0103 92 19 9000

ex 0203

Meat of swine, fresh, chilled or frozen:

– Fresh or chilled:

ex 0203 11

– – Carcases and half-carcases:

0203 11 10

– – – Of domestic swine (27)

0203 11 10 9000

ex 0203 12

– – Hams, shoulders and cuts thereof, with bone in:

– – – Of domestic swine:

ex 0203 12 11

– – – – Hams and cuts thereof:

– – – – – With a total bone and cartilage content of less than 25 % by weight

0203 12 11 9100

ex 0203 12 19

– – – – Shoulders and cuts thereof (28):

– – – – – With a total bone and cartilage content of less than 25 % by weight

0203 12 19 9100

ex 0203 19

– – Other:

– – – Of domestic swine:

ex 0203 19 11

– – – – Fore-ends and cuts thereof (29):

– – – – – With a total bone and cartilage content of less than 25 % by weight

0203 19 11 9100

ex 0203 19 13

– – – – Loins and cuts thereof, with bone in:

– – – – – With a total bone and cartilage content of less than 25 % by weight

0203 19 13 9100

ex 0203 19 15

– – – – Bellies (streaky) and cuts thereof:

– – – – – With a total bone and cartilage content of less than 15 % by weight

0203 19 15 9100

– – – – Other:

ex 0203 19 55

– – – – – Boneless:

– – – – – – Hams, fore-ends, shoulders or loins, and cuts thereof (17)
   (26)
   (28)
   (29)
   (30)

0203 19 55 9110

– – – – – – Bellies, and cuts thereof, with a total cartilage content of less than 15 % by weight (17)
   (26)

0203 19 55 9310

– Frozen:

ex 0203 21

– – Carcases and half-carcases:

0203 21 10

– – – Of domestic swine (27)

0203 21 10 9000

ex 0203 22

– – Hams, shoulders and cuts thereof, with bone in:

– – – Of domestic swine:

ex 0203 22 11

– – – – Hams and cuts thereof:

– – – – – With a total bone and cartilage content of less than 25 % by weight

0203 22 11 9100

ex 0203 22 19

– – – – Shoulders and cuts thereof (28):

– – – – – With a total bone and cartilage content of less than 25 % by weight

0203 22 19 9100

ex 0203 29

– – Other:

– – – Of domestic swine:

ex 0203 29 11

– – – – Fore-ends and cuts thereof (29):

– – – – – With a total bone and cartilage content of less than 25 % by weight

0203 29 11 9100

ex 0203 29 13

– – – – Loins and cuts thereof, with bone in:

– – – – – With a total bone and cartilage content of less than 25 % by weight

0203 29 13 9100

ex 0203 29 15

– – – – Bellies (streaky) and cuts thereof:

– – – – – With a total bone and cartilage content of less than 15 % by weight

0203 29 15 9100

– – – – Other:

ex 0203 29 55

– – – – – Boneless:

– – – – – – Hams, fore-ends, shoulders and cuts thereof (17)
   (28)
   (29)
   (30)
   (31)

0203 29 55 9110

ex 0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:

– Meat of swine:

ex 0210 11

– – Hams, shoulders and cuts thereof, with bone in:

– – – Of domestic swine:

– – – – Salted or in brine:

ex 0210 11 11

– – – – – Hams and cuts thereof:

– – – – – – With a total bone and cartilage content of less than 25 % by weight

0210 11 11 9100

– – – – Dried or smoked

ex 0210 11 31

– – – – – Hams and cuts thereof:

– – – – – – “Prosciutto di Parma”, “Prosciutto di San Daniele” (18):

– – – – – – – With a total bone and cartilage content of less than 25 % by weight

0210 11 31 9110

– – – – – – Other:

– – – – – – – With a total bone and cartilage content of less than 25 % by weight

0210 11 31 9910

ex 0210 12

– – Bellies (streaky) and cuts thereof:

– – – Of domestic swine:

ex 0210 12 11

– – – – Salted or in brine:

– – – – – With a total bone and cartilage content of less than 15 % by weight

0210 12 11 9100

ex 0210 12 19

– – – – Dried or smoked:

– – – – – With a total bone and cartilage content of less than 15 % by weight

0210 12 19 9100

ex 0210 19

– – Other:

– – – Of domestic swine:

– – – – Salted or in brine:

ex 0210 19 40

– – – – – Loins and cuts thereof:

– – – – – – With a total bone and cartilage content of less than 25 % by weight

0210 19 40 9100

ex 0210 19 50

– – – – – Other:

– – – – – – Boneless:

– – – – – – – Hams, fore-ends, shoulders or loins, and cuts thereof (17)

0210 19 50 9100

– – – – – – – Bellies and cuts thereof, derinded (17):

– – – – – – – – With a total cartilage content of less than 15 % by weight

0210 19 50 9310

– – – – Dried or smoked:

– – – – – Other:

ex 0210 19 81

– – – – – – Boneless:

– – – – – – – “Prosciutto di Parma”, “Prosciutto di San Daniele”, and cuts thereof (18)

0210 19 81 9100

– – – – – – – Hams, fore-ends, shoulders or loins, and cuts thereof (17)

0210 19 81 9300

ex 1601 00

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products:

– Other (23):

1601 00 91

– – Sausages, dry or for spreading, uncooked (20)
   (21):

– – – Not containing the meat or offal of poultry

1601 00 91 9120

– – – Other

1601 00 91 9190

1601 00 99

– – Other (19)
   (21):

– – – Not containing the meat or offal of poultry

1601 00 99 9110

– – – Other

1601 00 99 9190

ex 1602

Other prepared or preserved meat, meat offal or blood:

– Of swine:

ex 1602 41

– – Hams and cuts thereof:

ex 1602 41 10

– – – Of domestic swine (22):

– – – – Cooked, containing by weight 80 % or more of meat and fat (23)
   (24):

– – – – – In immediate packings with a net weight of 1 kg or more (32)

1602 41 10 9110

– – – – – In immediate packings with a net weight of less than 1 kg

1602 41 10 9130

ex 1602 42

– – Shoulders and cuts thereof:

ex 1602 42 10

– – – Of domestic swine (22):

– – – – Cooked, containing by weight 80 % or more of meat and fat (23)
   (24):

– – – – – In immediate packings with a net weight of 1 kg or more (33)

1602 42 10 9110

– – – – – In immediate packings with a net weight of less than 1 kg

1602 42 10 9130

ex 1602 49

– – Other, including mixtures:

– – – Of domestic swine:

– – – – Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin:

ex 1602 49 19

– – – – – Other (22)
   (25):

– – – – – – Cooked, containing by weight 80 % or more of meat and fat (23)
   (24):

– – – – – – – Not containing the meat or offal of poultry:

– – – – – – – – Containing a product composed of clearly recognisable pieces of muscular meat which, due to their size are not identifiable as having been obtained from hams, shoulders, loins or collars, together with small particles of visible fat and small quantities of jelly deposits

1602 49 19 9130

7.   Poultrymeat

| CN code | Description of goods | Product code |
| --- | --- | --- |
| ex 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls: | |
| | – Weighing not more than 185 g: | |
| 0105 11 | – – Fowls of the species Gallus domesticus: | |
| | – – – Grandparent and parent female chicks: | |
| 0105 11 11 | – – – – Laying stocks | 0105 11 11 9000 |
| 0105 11 19 | – – – – Other | 0105 11 19 9000 |
| | – – – Other: | |
| 0105 11 91 | – – – – Laying stocks | 0105 11 91 9000 |
| 0105 11 99 | – – – – Other | 0105 11 99 9000 |
| 0105 12 00 | – – Turkeys | 0105 12 00 9000 |
| 0105 14 00 | – – Geese | 0105 14 00 9000 |
| ex 0207 | Meat and edible offal, of the poultry heading 0105 , fresh, chilled or frozen | |
| | – Of fowls of the species Gallus domesticus: | |
| ex 0207 12 | – – Not cut in pieces, frozen: | |
| ex 0207 12 10 | – – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as “70 % chickens” | |
| – – – – With completely ossified sternum tips, femurs and tibias | |
| – – – – Other | 0207 12 10 9900 |
| ex 0207 12 90 | – – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as “65 % chickens” or otherwise presented: | |
| – – – – “65 % chickens”: | |
| – – – – – With completely ossified sternum tips, femurs and tibias | |
| – – – – – Other | 0207 12 90 9190 |
| – – – – Fowls of the species Gallus domesticus, plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards in irregular composition: | |
| – – – – – Fowls of the species Gallus domesticus, with completely ossified sternum tips, femurs and tibias | |
| – – – – – Other | 0207 12 90 9990 |
| ex 0207 14 | – – Cuts and offal, frozen: | |
| | – – – Cuts: | |
| | – – – – With bone in: | |
| ex 0207 14 20 | – – – – – Halves or quarters: | |
| – – – – – – Of fowls of species Gallus domesticus with completely ossified sternum tips, femurs and tibias | |
| – – – – – – Other | 0207 14 20 9900 |
| ex 0207 14 60 | – – – – – Legs and cuts thereof: | |
| – – – – – – Of fowls of the species Gallus domesticus with completely ossified sternum tips, femurs and tibias | |
| – – – – – – Other | 0207 14 60 9900 |
| ex 0207 14 70 | – – – – – Other: | |
| – – – – – – Halves or quarters without rumps: | |
| – – – – – – – Of fowls of the species Gallus domesticus with completely ossified sternum tips, femurs and tibias | |
| – – – – – – – Other | 0207 14 70 9190 |
| – – – – – – Cuts consisting of a whole leg or part of a leg and part of the back where the weight of the back does not exceed 25 % of the total weight: | |
| – – – – – – – Of fowls of the species Gallus domesticus with completely ossified femurs | |
| – – – – – – – Other | 0207 14 70 9290 |
| | – Of turkeys: | |
| 0207 25 | – – Not cut in pieces, frozen: | |
| 0207 25 10 | – – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as “80 % turkeys” | 0207 25 10 9000 |
| 0207 25 90 | – – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as “73 % turkeys”, or otherwise presented | 0207 25 90 9000 |
| ex 0207 27 | – – Cuts and offal, frozen: | |
| | – – – Cuts: | |
| ex 0207 27 10 | – – – – Boneless: | |
| – – – – – Homogenised meat, including mechanically recovered meat | |
| – – – – – Other: | |
| – – – – – – Other than rumps | 0207 27 10 9990 |
| | – – – – With bone in: | |
| | – – – – – Legs and cuts thereof: | |
| 0207 27 60 | – – – – – – Drumsticks and cuts thereof | 0207 27 60 9000 |
| 0207 27 70 | – – – – – – Other | 0207 27 70 9000 |

CN code

Description of goods

Product code

ex 0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls:

– Weighing not more than 185 g:

0105 11

– – Fowls of the species Gallus domesticus:

– – – Grandparent and parent female chicks:

0105 11 11

– – – – Laying stocks

0105 11 11 9000

0105 11 19

– – – – Other

0105 11 19 9000

– – – Other:

0105 11 91

– – – – Laying stocks

0105 11 91 9000

0105 11 99

– – – – Other

0105 11 99 9000

0105 12 00

– – Turkeys

0105 12 00 9000

0105 14 00

– – Geese

0105 14 00 9000

ex 0207

Meat and edible offal, of the poultry heading 0105 , fresh, chilled or frozen

– Of fowls of the species Gallus domesticus:

ex 0207 12

– – Not cut in pieces, frozen:

ex 0207 12 10

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as “70 % chickens”

– – – – With completely ossified sternum tips, femurs and tibias

– – – – Other

0207 12 10 9900

ex 0207 12 90

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as “65 % chickens” or otherwise presented:

– – – – “65 % chickens”:

– – – – – With completely ossified sternum tips, femurs and tibias

– – – – – Other

0207 12 90 9190

– – – – Fowls of the species Gallus domesticus, plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards in irregular composition:

– – – – – Fowls of the species Gallus domesticus, with completely ossified sternum tips, femurs and tibias

– – – – – Other

0207 12 90 9990

ex 0207 14

– – Cuts and offal, frozen:

– – – Cuts:

– – – – With bone in:

ex 0207 14 20

– – – – – Halves or quarters:

– – – – – – Of fowls of species Gallus domesticus with completely ossified sternum tips, femurs and tibias

– – – – – – Other

0207 14 20 9900

ex 0207 14 60

– – – – – Legs and cuts thereof:

– – – – – – Of fowls of the species Gallus domesticus with completely ossified sternum tips, femurs and tibias

– – – – – – Other

0207 14 60 9900

ex 0207 14 70

– – – – – Other:

– – – – – – Halves or quarters without rumps:

– – – – – – – Of fowls of the species Gallus domesticus with completely ossified sternum tips, femurs and tibias

– – – – – – – Other

0207 14 70 9190

– – – – – – Cuts consisting of a whole leg or part of a leg and part of the back where the weight of the back does not exceed 25 % of the total weight:

– – – – – – – Of fowls of the species Gallus domesticus with completely ossified femurs

– – – – – – – Other

0207 14 70 9290

– Of turkeys:

0207 25

– – Not cut in pieces, frozen:

0207 25 10

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as “80 % turkeys”

0207 25 10 9000

0207 25 90

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as “73 % turkeys”, or otherwise presented

0207 25 90 9000

ex 0207 27

– – Cuts and offal, frozen:

– – – Cuts:

ex 0207 27 10

– – – – Boneless:

– – – – – Homogenised meat, including mechanically recovered meat

– – – – – Other:

– – – – – – Other than rumps

0207 27 10 9990

– – – – With bone in:

– – – – – Legs and cuts thereof:

0207 27 60

– – – – – – Drumsticks and cuts thereof

0207 27 60 9000

0207 27 70

– – – – – – Other

0207 27 70 9000

8.   Eggs

| CN code | Description of goods | Product code |
| --- | --- | --- |
| ex 0407 | – Birds' eggs, in shell, fresh, preserved or cooked: | |
| | Fertilised eggs for incubation (34): | |
| 0407 11 00 | – – Of fowls of the species Gallus domesticus | 0407 11 00 9000 |
| ex 0407 19 | – – Other: | |
| | – – – Of poultry, other than of fowls of the species Gallus domesticus: | |
| 0407 19 11 | – – – – Of turkeys or geese | 0407 19 11 9000 |
| 0407 19 19 | – – – – Other | 0407 19 19 9000 |
| | – Other fresh eggs: | |
| 0407 21 00 | – – Of fowls of the species Gallus domesticus | 0407 21 00 9000 |
| ex 0407 29 | – – Other: | |
| 0407 29 10 | – – – Of poultry, other than of fowls of the species Gallus domesticus | 0407 29 10 9000 |
| ex 0407 90 | – Other: | |
| 0407 90 10 | – – Of poultry | 0407 90 10 9000 |
| ex 0408 | Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter: | |
| | – Egg yolks: | |
| ex 0408 11 | – – Dried: | |
| ex 0408 11 80 | – – – Other: | |
| – – – – Suitable for human consumption | 0408 11 80 9100 |
| ex 0408 19 | – – Other: | |
| | – – – Other: | |
| ex 0408 19 81 | – – – – Liquid: | |
| – – – – – Suitable for human consumption | 0408 19 81 9100 |
| ex 0408 19 89 | – – – – Other, including frozen: | |
| | – – – – – Suitable for human consumption | 0408 19 89 9100 |
| | – Other: | |
| ex 0408 91 | – – Dried: | |
| ex 0408 91 80 | – – – Other: | |
| – – – – Suitable for human consumption | 0408 91 80 9100 |
| ex 0408 99 | – – Other: | |
| ex 0408 99 80 | – – – Other: | |
| – – – – Suitable for human consumption | 0408 99 80 9100 |

CN code

Description of goods

Product code

ex 0407

– Birds' eggs, in shell, fresh, preserved or cooked:

Fertilised eggs for incubation (34):

0407 11 00

– – Of fowls of the species Gallus domesticus

0407 11 00 9000

ex 0407 19

– – Other:

– – – Of poultry, other than of fowls of the species Gallus domesticus:

0407 19 11

– – – – Of turkeys or geese

0407 19 11 9000

0407 19 19

– – – – Other

0407 19 19 9000

– Other fresh eggs:

0407 21 00

– – Of fowls of the species Gallus domesticus

0407 21 00 9000

ex 0407 29

– – Other:

0407 29 10

– – – Of poultry, other than of fowls of the species Gallus domesticus

0407 29 10 9000

ex 0407 90

– Other:

0407 90 10

– – Of poultry

0407 90 10 9000

ex 0408

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter:

– Egg yolks:

ex 0408 11

– – Dried:

ex 0408 11 80

– – – Other:

– – – – Suitable for human consumption

0408 11 80 9100

ex 0408 19

– – Other:

– – – Other:

ex 0408 19 81

– – – – Liquid:

– – – – – Suitable for human consumption

0408 19 81 9100

ex 0408 19 89

– – – – Other, including frozen:

– – – – – Suitable for human consumption

0408 19 89 9100

– Other:

ex 0408 91

– – Dried:

ex 0408 91 80

– – – Other:

– – – – Suitable for human consumption

0408 91 80 9100

ex 0408 99

– – Other:

ex 0408 99 80

– – – Other:

– – – – Suitable for human consumption

0408 99 80 9100

9.   Milk and milk products

| CN code | Description of goods | Product code |
| --- | --- | --- |
| 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter (45): | |
| 0401 10 | – Of a fat content, by weight, not exceeding 1 %: | |
| 0401 10 10 | – – In immediate packings of a net content not exceeding 2 litres | 0401 10 10 9000 |
| 0401 10 90 | – – Other | 0401 10 90 9000 |
| 0401 20 | – Of a fat content, by weight, exceeding 1 % but not exceeding 6 %: | |
| | – – Not exceeding 3 %: | |
| 0401 20 11 | – – – In immediate packings of a net content not exceeding 2 litres: | |
| – – – – Of a fat content, by weight, not exceeding 1,5 % | 0401 20 11 9100 |
| – – – – Of a fat content, by weight, exceeding 1,5 % | 0401 20 11 9500 |
| 0401 20 19 | – – – Other: | |
| – – – – Of a fat content, by weight, not exceeding 1,5 % | 0401 20 19 9100 |
| – – – – Of a fat content, by weight, exceeding 1,5 % | 0401 20 19 9500 |
| | – – Exceeding 3 %: | |
| 0401 20 91 | – – – In immediate packings of a net content not exceeding 2 litres | 0401 20 91 9000 |
| 0401 20 99 | – – – Other | 0401 20 99 9000 |
| 0401 40 | – Of a fat content, by weight, exceeding 6 % but not exceeding 10 %: | |
| 0401 40 10 | – – In immediate packings of a net content not exceeding 2 litres | 0401 40 10 9000 |
| 0401 40 90 | – – Other | 0401 40 90 9000 |
| 0401 50 | – Of a fat content, by weight, exceeding 10 %: | |
| | – – Not exceeding 21 %: | |
| 0401 50 11 | – – – In immediate packings of a net content not exceeding 2 litres: | |
| – – – – Of a fat content, by weight: | |
| – – – – – Not exceeding 17 % | 0401 50 11 9400 |
| – – – – – Exceeding 17 % | 0401 50 11 9700 |
| 0401 50 19 | – – – Other: | |
| – – – – Of a fat content, by weight, exceeding 17 %: | 0401 50 19 9700 |
| | – – Exceeding 21 % but not exceeding 45 %: | |
| 0401 50 31 | – – – In immediate packings of a net content not exceeding 2 litres: | |
| – – – – Of a fat content, by weight: | |
| – – – – – Not exceeding 35 % | 0401 50 31 9100 |
| – – – – – Exceeding 35 % but not exceeding 39 % | 0401 50 31 9400 |
| – – – – – Exceeding 39 % | 0401 50 31 9700 |
| 0401 50 39 | – – – Other: | |
| – – – – Of a fat content, by weight: | |
| – – – – – Not exceeding 35 % | 0401 50 39 9100 |
| – – – – – Exceeding 35 % but not exceeding 39 % | 0401 50 39 9400 |
| – – – – – Exceeding 39 % | 0401 50 39 9700 |
| | – – Exceeding 45 %: | |
| 0401 50 91 | – – – In immediate packings of a net content not exceeding 2 litres: | |
| – – – – Of a fat content, by weight: | |
| – – – – – Not exceeding 68 % | 0401 50 91 9100 |
| – – – – – Exceeding 68 % | 0401 50 91 9500 |
| 0401 50 99 | – – – Other: | |
| – – – – Of a fat content, by weight: | |
| – – – – – Not exceeding 68 % | 0401 50 99 9100 |
| – – – – – Exceeding 68 % | 0401 50 99 9500 |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter (39): | |
| ex 0402 10 | – In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 % (41): | |
| | – – Not containing added sugar or other sweetening matter (43): | |
| 0402 10 11 | – – – In immediate packings of a net content not exceeding 2,5 kg | 0402 10 11 9000 |
| 0402 10 19 | – – – Other | 0402 10 19 9000 |
| | – – Other (44): | |
| 0402 10 91 | – – – In immediate packings of a net content not exceeding 2,5 kg | 0402 10 91 9000 |
| 0402 10 99 | – – – Other | 0402 10 99 9000 |
| | – In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 % (41): | |
| ex 0402 21 | – – Not containing added sugar or other sweetening matter (43): | |
| | – – – Of a fat content, by weight, not exceeding 27 %: | |
| 0402 21 11 | – – – – In immediate packings of a net content not exceeding 2,5 kg: | |
| – – – – – Of a fat content, by weight: | |
| – – – – – – Not exceeding 11 % | 0402 21 11 9200 |
| – – – – – – Exceeding 11 % but not exceeding 17 % | 0402 21 11 9300 |
| – – – – – – Exceeding 17 % but not exceeding 25 % | 0402 21 11 9500 |
| – – – – – – Exceeding 25 % | 0402 21 11 9900 |
| 0402 21 18 | – – – – Other: | |
| | – – – – – Of a fat content, by weight: | |
| | – – – – – – Not exceeding 11 % | 0402 21 18 9100 |
| – – – – – – Exceeding 11 % but not exceeding 17% | 0402 21 18 9300 |
| – – – – – – Exceeding 17 % but not exceeding 25 % | 0402 21 18 9500 |
| – – – – – – Exceeding 25 % | 0402 21 18 9900 |
| | – – – Of a fat content, by weight, exceeding 27 %: | |
| 0402 21 91 | – – – – In immediate packings of a net content not exceeding 2,5 kg: | |
| – – – – – Of a fat content, by weight: | |
| – – – – – – Not exceeding 28 % | 0402 21 91 9100 |
| – – – – – – Exceeding 28 % but not exceeding 29 % | 0402 21 91 9200 |
| – – – – – – Exceeding 29 % but not exceeding 45 % | 0402 21 91 9350 |
| – – – – – – Exceeding 45 % | 0402 21 91 9500 |
| 0402 21 99 | – – – – Other: | |
| – – – – – Of a fat content, by weight: | |
| – – – – – – Not exceeding 28 % | 0402 21 99 9100 |
| – – – – – – Exceeding 28 % but not exceeding 29 % | 0402 21 99 9200 |
| – – – – – – Exceeding 29 % but not exceeding 41 % | 0402 21 99 9300 |
| – – – – – – Exceeding 41 % but not exceeding 45 % | 0402 21 99 9400 |
| – – – – – – Exceeding 45 % but not exceeding 59 % | 0402 21 99 9500 |
| – – – – – – Exceeding 59 % but not exceeding 69 % | 0402 21 99 9600 |
| – – – – – – Exceeding 69 % but not exceeding 79 % | 0402 21 99 9700 |
| – – – – – – Exceeding 79 % | 0402 21 99 9900 |
| ex 0402 29 | – – Other (44): | |
| | – – – Of a fat content, by weight, not exceeding 27 %: | |
| | – – – – Other: | |
| 0402 29 15 | – – – – – In immediate packings of a net content not exceeding 2,5 kg: | |
| – – – – – – Of a fat content, by weight: | |
| – – – – – – – Not exceeding 11 % | 0402 29 15 9200 |
| – – – – – – – Exceeding 11 % but not exceeding 17 % | 0402 29 15 9300 |
| – – – – – – – Exceeding 17 % but not exceeding 25 % | 0402 29 15 9500 |
| – – – – – – – Exceeding 25 % | 0402 29 15 9900 |
| 0402 29 19 | – – – – – Other: | |
| – – – – – – Of a fat content, by weight: | |
| – – – – – – – Exceeding 11 % but not exceeding 17 % | 0402 29 19 9300 |
| – – – – – – – Exceeding 17 % but not exceeding 25 % | 0402 29 19 9500 |
| – – – – – – – Exceeding 25 % | 0402 29 19 9900 |
| | – – – Of a fat content, by weight, exceeding 27 %: | |
| 0402 29 91 | – – – – In immediate packings of a net content not exceeding 2,5 kg | 0402 29 91 9000 |
| 0402 29 99 | – – – – Other: | |
| – – – – – Of a fat content, by weight: | |
| – – – – – – Not exceeding 41 % | 0402 29 99 9100 |
| – – – – – – Exceeding 41 % | 0402 29 99 9500 |
| | – Other: | |
| 0402 91 | – – Not containing added sugar or other sweetening matter (43): | |
| 0402 91 10 | – – – Of a fat content, by weight, not exceeding 8 %: | |
| | – – – – Of a non-fat lactic dry matter content of 15 % or more and of a fat content, by weight exceeding 7,4 % | 0402 91 10 9370 |
| 0402 91 30 | – – – Of a fat content, by weight, exceeding 8 % but not exceeding 10 %: | |
| | – – – – Of a non-fat lactic dry matter content of 15 % or more | 0402 91 30 9300 |
| | – – – Of a fat content, by weight exceeding 45 %: | |
| 0402 91 99 | – – – – Other | 0402 91 99 9000 |
| 0402 99 | – – Other (44): | |
| 0402 99 10 | – – – Of a fat content, by weight, not exceeding 9,5 %: | |
| | – – – – Of a sucrose content of 40 % or more by weight, of a non-fat lactic dry matter content of 15 % or more and of a fat content, by weight, exceeding 6,9 % | 0402 99 10 9350 |
| | – – – Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %: | |
| 0402 99 31 | – – – – In immediate packings not exceeding 2,5 kg: | |
| – – – – – Of a fat content, by weight, not exceeding 21 %: | |
| – – – – – – Of a sucrose content of 40 % or more by weight and of a non-fat lactic dry matter content, by weight, of 15 % or more | 0402 99 31 9150 |
| – – – – – Of a fat content, by weight, exceeding 21 % but not exceeding 39 % | 0402 99 31 9300 |
| – – – – – Of a fat content, by weight, exceeding 39 % | 0402 99 31 9500 |
| 0402 99 39 | – – – – Other: | |
| – – – – – Of a fat content, by weight, not exceeding 21 %, of a sucrose content of 40 % or more by weight and of a non-fat lactic dry matter content, by weight, of 15 % or more | 0402 99 39 9150 |
| ex 0403 | Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruits, nuts or cocoa: | |
| ex 0403 90 | – Other: | |
| | – – Not flavoured nor containing added fruit, nuts or cocoa: | |
| | – – – In powder, granules or other solid forms (39)
   (42): | |
| | – – – – Not containing added sugar or other sweetening matter, of a fat content, by weight (35): | |
| 0403 90 11 | – – – – – Not exceeding 1,5 % | 0403 90 11 9000 |
| 0403 90 13 | – – – – – Exceeding 1,5 % but not exceeding 27 %: | |
| – – – – – – Not exceeding 11 % | 0403 90 13 9200 |
| – – – – – – Exceeding 11 % but not exceeding 17 % | 0403 90 13 9300 |
| – – – – – – Exceeding 17 % but not exceeding 25 % | 0403 90 13 9500 |
| – – – – – – Exceeding 25 % | 0403 90 13 9900 |
| 0403 90 19 | – – – – – Exceeding 27 % | 0403 90 19 9000 |
| | – – – – Other, of a fat content, by weight (37): | |
| 0403 90 33 | – – – – – Exceeding 1,5 % but not exceeding 27 %: | |
| – – – – – – Exceeding 11 % but not exceeding 25 % | 0403 90 33 9400 |
| – – – – – – Exceeding 25 % | 0403 90 33 9900 |
| | – – – Other: | |
| | – – – – Not containing added sugar or other sweetening matter, of a fat content, by weight (35): | |
| 0403 90 51 | – – – – – Not exceeding 3 %: | |
| – – – – – – Not exceeding 1,5 % | 0403 90 51 9100 |
| 0403 90 59 | – – – – – Exceeding 6 %: | |
| – – – – – – Exceeding 17 % but not exceeding 21 % | 0403 90 59 9170 |
| – – – – – – Exceeding 21 % but not exceeding 35 % | 0403 90 59 9310 |
| – – – – – – Exceeding 35 % but not exceeding 39 % | 0403 90 59 9340 |
| – – – – – – Exceeding 39 % but not exceeding 45 % | 0403 90 59 9370 |
| – – – – – – Exceeding 45 % | 0403 90 59 9510 |
| ex 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: | |
| 0404 90 | – Other: | |
| | – – Not containing added sugar or other sweetening matter, of a fat content, by weight (35): | |
| ex 0404 90 21 | – – – Not exceeding 1,5 %: | |
| – – – – In powder or granules, with a water content not exceeding 5 % and a milk protein content in milk solids-non-fat: | |
| – – – – – Of 29 % or more but less than 34 % | 0404 90 21 9120 |
| – – – – – Of 34 % or more | 0404 90 21 9160 |
| 0404 90 23 | – – – Exceeding 1,5 % but not exceeding 27 % (39): | |
| – – – – In powder or granules: | |
| – – – – – Of a fat content, by weight: | |
| – – – – – – Not exceeding 11 % | 0404 90 23 9120 |
| – – – – – – Exceeding 11 % but not exceeding 17 % | 0404 90 23 9130 |
| – – – – – – Exceeding 17 % but not exceeding 25 % | 0404 90 23 9140 |
| – – – – – – Exceeding 25 % | 0404 90 23 9150 |
| ex 0404 90 29 | – – – Exceeding 27 % (39): | |
| – – – – In powder or granules, of a fat content by weight: | |
| – – – – – Not exceeding 28 % | 0404 90 29 9110 |
| – – – – – Exceeding 28 % but not exceeding 29 % | 0404 90 29 9115 |
| – – – – – Exceeding 29 % but not exceeding 45 % | 0404 90 29 9125 |
| – – – – – Exceeding 45 % | 0404 90 29 9140 |
| | – – Other, of a fat content, by weight (37)
   (39): | |
| 0404 90 81 | – – – Not exceeding 1,5 %: | |
| – – – – In powder or granules | 0404 90 81 9100 |
| ex 0404 90 83 | – – – Exceeding 1,5 % but not exceeding 27 %: | |
| – – – – In powder or granules: | |
| – – – – – Of a fat content, by weight: | |
| – – – – – – Not exceeding 11 % | 0404 90 83 9110 |
| – – – – – – Exceeding 11 % but not exceeding 17 % | 0404 90 83 9130 |
| – – – – – – Exceeding 17 % but not exceeding 25 % | 0404 90 83 9150 |
| – – – – – – Exceeding 25 % | 0404 90 83 9170 |
| – – – – Other than powder or granules: | |
| – – – – – Of a sucrose content of 40 % or more by weight, of a non-fat lactic dry matter content of not less than 15 % by weight and a fat content by weight exceeding 6,9 % | 0404 90 83 9936 |
| ex 0405 | Butter and other fats and oils derived from milk; dairy spreads: | |
| 0405 10 | – Butter: | |
| | – – Of a fat content, by weight, not exceeding 85 %: | |
| | – – – Natural butter: | |
| 0405 10 11 | – – – – In immediate packings of a net content not exceeding 1 kg: | |
| – – – – – Of a fat content, by weight: | |
| – – – – – – Of 80 % or more but less than 82 % | 0405 10 11 9500 |
| – – – – – – Of 82 % or more | 0405 10 11 9700 |
| 0405 10 19 | – – – – Other: | |
| – – – – – Of a fat content by weight: | |
| – – – – – – Of 80 % or more but less than 82 % | 0405 10 19 9500 |
| – – – – – – Of 82 % or more | 0405 10 19 9700 |
| 0405 10 30 | – – – Recombined butter: | |
| – – – – In immediate packings of a net content not exceeding 1 kg: | |
| – – – – – Of a fat content by weight: | |
| – – – – – – Of 80 % or more but less than 82 % | 0405 10 30 9100 |
| – – – – – – Of 82 % or more | 0405 10 30 9300 |
| – – – – Other: | |
| – – – – – Of a fat content by weight: | |
| – – – – – – Of 82 % or more | 0405 10 30 9700 |
| 0405 10 50 | – – – Whey butter: | |
| – – – – In immediate packings of a net content not exceeding 1 kg: | |
| – – – – – Of a fat content by weight: | |
| – – – – – – Of 82 % or more | 0405 10 50 9300 |
| – – – – Other: | |
| – – – – – Of a fat content by weight: | |
| – – – – – – Of 80 % or more but less than 82 % | 0405 10 50 9500 |
| – – – – – – Of 82 % or more | 0405 10 50 9700 |
| 0405 10 90 | – – Other | 0405 10 90 9000 |
| ex 0405 20 | – Dairy spreads: | |
| 0405 20 90 | – – Of a fat content, by weight, of more than 75 % but less than 80 %: | |
| – – – Of a fat content by weight: | |
| – – – – Of more than 75 % but less than 78 % | 0405 20 90 9500 |
| – – – – Of 78 % or more | 0405 20 90 9700 |
| 0405 90 | – Other: | |
| 0405 90 10 | – – Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 % | 0405 90 10 9000 |
| 0405 90 90 | – – Other | 0405 90 90 9000 |
| CN code | Description of goods | Additional requirements for using the product code | Product code |
| Maximum water content in product weight
  (%) | Minimum fat content in the dry matter
  (%) |
| ex 0406 | Cheese and curd (38)
   (40): | | | |
| ex 0406 10 | – Fresh (unripened or uncured) cheese, including whey cheese and curd: | | | |
| ex 0406 10 20 | – – Of a fat content, by weight, not exceeding 40 %: | | | |
| – – – Whey cheese, except for salted Ricotta | | | 0406 10 20 9100 |
| – – – Other: | | | |
| – – – – Of a water content calculated by weight in the non-fatty matter exceeding 47 % but not exceeding 72 %: | | | |
| – – – – – Ricotta, salted: | | | |
| – – – – – – Manufactured exclusively from sheep's milk | 55 | 45 | 0406 10 20 9230 |
| – – – – – – Other | 55 | 39 | 0406 10 20 9290 |
| – – – – – Cottage cheese | 60 | | 0406 10 20 9300 |
| – – – – – Other: | | | |
| – – – – – – Of a fat content, by weight, in the dry matter: | | | |
| – – – – – – – Of less than 5 % | 60 | | 0406 10 20 9610 |
| – – – – – – – Of 5 % or more but less than 19 % | 60 | 5 | 0406 10 20 9620 |
| – – – – – – – Of 19 % or more but less than 39 % | 57 | 19 | 0406 10 20 9630 |
| – – – – – – – Other, of a water content calculated by weight of the non-fatty matter: | | | |
| – – – – – – – – Exceeding 47 % but not exceeding 52 % | 40 | 39 | 0406 10 20 9640 |
| – – – – – – – – Exceeding 52 % but not exceeding 62 % | 50 | 39 | 0406 10 20 9650 |
| – – – – – – – – Exceeding 62 % | | | 0406 10 20 9660 |
| – – – – Of a water content calculated by weight of the non-fatty matter exceeding 72 %: | | | |
| – – – – – Cream cheese of a water content calculated by weight of the non-fatty matter exceeding 77 % but not exceeding 83 % and of a fat content, by weight, in the dry matter: | | | |
| – – – – – – Of 60 % or more but less than 69 % | 60 | 60 | 0406 10 20 9830 |
| – – – – – – Of 69 % or more | 59 | 69 | 0406 10 20 9850 |
| – – – – – Other | | | 0406 10 20 9870 |
| – – – – Other | | | 0406 10 20 9900 |
| ex 0406 20 | – Grated or powdered cheese, of all kinds: | | | |
| ex 0406 20 90 | – – Other: | | | |
| – – – Cheeses produced from whey | | | 0406 20 90 9100 |
| – – – Other: | | | |
| – – – – Of a fat content, by weight, exceeding 20 %, of a lactose content by weight of less than 5 % and of a dry matter content, by weight: | | | |
| – – – – – Of 60 % or more but less than 80 % | 40 | 34 | 0406 20 90 9913 |
| – – – – – Of 80 % or more but less than 85 % | 20 | 30 | 0406 20 90 9915 |
| – – – – – Of 85 % or more but less than 95 % | 15 | 30 | 0406 20 90 9917 |
| – – – – – Of 95 % or more | 5 | 30 | 0406 20 90 9919 |
| – – – – Other | | | 0406 20 90 9990 |
| ex 0406 30 | – Processed cheese, not grated or powdered: | | | |
| | – – Other: | | | |
| | – – – Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter: | | | |
| ex 0406 30 31 | – – – – Not exceeding 48 %: | | | |
| – – – – – Of a dry matter content, by weight: | | | |
| – – – – – Of 40 % or more but less than 43 %, and of a fat content, by weight, in the dry matter: | | | |
| – – – – – – – Of less than 20 % | 60 | | 0406 30 31 9710 |
| – – – – – – – Of 20 % or more | 60 | 20 | 0406 30 31 9730 |
| – – – – – – Of 43 % or more and with a fat content, by weight, in the dry matter: | | | |
| – – – – – – – Of less than 20 % | 57 | | 0406 30 31 9910 |
| – – – – – – – Of 20 % or more but less than 40 % | 57 | 20 | 0406 30 31 9930 |
| – – – – – – – Of 40 % or more | 57 | 40 | 0406 30 31 9950 |
| ex 0406 30 39 | – – – – Exceeding 48 %: | | | |
| – – – – – Of a dry matter content, by weight: | | | |
| – – – – – – Of 40 % or more but less than 43 % | 60 | 48 | 0406 30 39 9500 |
| – – – – – – Of 43 % or more but less than 46 % | 57 | 48 | 0406 30 39 9700 |
| – – – – – – Of 46 % or more and with a fat content, by weight, in the dry matter: | | | |
| – – – – – – – Of less than 55 % | 54 | 48 | 0406 30 39 9930 |
| – – – – – – – Of 55 % or more | 54 | 55 | 0406 30 39 9950 |
| ex 0406 30 90 | – – – Of a fat content exceeding 36 % | 54 | 79 | 0406 30 90 9000 |
| ex 0406 40 | – Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti: | | | |
| ex 0406 40 50 | – – Gorgonzola | 53 | 48 | 0406 40 50 9000 |
| ex 0406 40 90 | – – Other | 50 | 40 | 0406 40 90 9000 |
| ex 0406 90 | – Other cheese: | | | |
| | – – Other: | | | |
| ex 0406 90 13 | – – – Emmentaler | 40 | 45 | 0406 90 13 9000 |
| ex 0406 90 15 | – – – Gruyère, Sbrinz: | | | |
| – – – – Gruyère | 38 | 45 | 0406 90 15 9100 |
| ex 0406 90 17 | – – – Bergkäse, Appenzell: | | | |
| – – – – Bergkäse | 38 | 45 | 0406 90 17 9100 |
| ex 0406 90 21 | – – – Cheddar | 39 | 48 | 0406 90 21 9900 |
| ex 0406 90 23 | – – – Edam | 47 | 40 | 0406 90 23 9900 |
| ex 0406 90 25 | – – – Tilsit | 47 | 45 | 0406 90 25 9900 |
| ex 0406 90 27 | – – – Butterkäse | 52 | 45 | 0406 90 27 9900 |
| ex 0406 90 29 | – – – Kashkaval: | | | |
| | – – – – Manufactured from sheep's and/or goats's milk | 42 | 50 | 0406 90 29 9100 |
| | – – – – Manufactured exclusively from cow's milk | 44 | 45 | 0406 90 29 9300 |
| ex 0406 90 32 | – – – Feta (36): | | | |
| | – – – – manufactured exclusively from sheep's milk or from sheep's and goat's milk: | | | |
| – – – – – Of a water content calculated by weight of the non-fatty matter not exceeding 72 % | 56 | 43 | 0406 90 32 9119 |
| ex 0406 90 35 | – – – Kefalo-Tyri: | | | |
| – – – – manufactured exclusively from sheep's and/or goats's milk | 38 | 40 | 0406 90 35 9190 |
| – – – – Other: | 38 | 40 | 0406 90 35 9990 |
| ex 0406 90 37 | – – – Finlandia | 40 | 45 | 0406 90 37 9000 |
| | – – – Other: | | | |
| | – – – – Other: | | | |
| | – – – – – Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter: | | | |
| | – – – – – – not exceeding 47 %: | | | |
| ex 0406 90 61 | – – – – – – – Grana Padano, Parmigiano Reggiano | 35 | 32 | 0406 90 61 9000 |
| ex 0406 90 63 | – – – – – – – Fiore Sardo, Pecorino: | | | |
| – – – – – – – – manufactured exclusively from sheep's milk | 35 | 36 | 0406 90 63 9100 |
| – – – – – – – – Other | 35 | 36 | 0406 90 63 9900 |
| ex 0406 90 69 | – – – – – – – Other: | | | |
| – – – – – – – – Cheeses produced from whey | | | 0406 90 69 9100 |
| – – – – – – – – Other | 38 | 30 | 0406 90 69 9910 |
| | – – – – – – Exceeding 47 % but not exceeding 72 %: | | | |
| ex 0406 90 73 | – – – – – – – Provolone | 45 | 44 | 0406 90 73 9900 |
| ex 0406 90 75 | – – – – – – – Asiago, Caciocavallo, Montasio, Ragusano | 45 | 39 | 0406 90 75 9900 |
| ex 0406 90 76 | – – – – – – – Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø: | | | |
| – – – – – – – – Of a fat content, by weight, in the dry matter of 45 % or more but less than 55 %: | | | |
| – – – – – – – – Of a dry matter content, by weight, of 50 % or more but less than 56 % | 50 | 45 | 0406 90 76 9300 |
| – – – – – – – – – Of a dry matter content, by weight, of 56 % or more | 44 | 45 | 0406 90 76 9400 |
| – – – – – – – – Of a fat content, by weight, in the dry matter of 55 % or more | 46 | 55 | 0406 90 76 9500 |
| ex 0406 90 78 | – – – – – – – Gouda: | | | |
| – – – – – – – – Of a fat content, by weight, in the dry matter of less than 48 % | 50 | 20 | 0406 90 78 9100 |
| – – – – – – – – Of a fat content, by weight, in the dry matter of 48 % or more but less than 55 % | 45 | 48 | 0406 90 78 9300 |
| – – – – – – – – Other: | 45 | 55 | 0406 90 78 9500 |
| ex 0406 90 79 | – – – – – – – Esrom, Italico, Kernhem, Saint Nectaire, Saint Paulin, Taleggio | 56 | 40 | 0406 90 79 9900 |
| ex 0406 90 81 | – – – – – – – Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey | 44 | 45 | 0406 90 81 9900 |
| ex 0406 90 85 | – – – – – – – Kefalograviera, Kasseri: | | | |
| – – – – – – – – Of a water content, by weight, not exceeding 40 % | 40 | 39 | 0406 90 85 9930 |
| – – – – – – – – Of a water content, by weight, exceeding 40 % but not exceeding 45 % | 45 | 39 | 0406 90 85 9970 |
| – – – – – – – – Other | | | 0406 90 85 9999 |
| | – – – – – – – Other cheeses, of a water content, by weight, in the non-fatty matter: | | | |
| ex 0406 90 86 | – – – – – – – – Exceeding 47 % but not exceeding 52 %: | | | |
| – – – – – – – – – cheeses produced from whey | | | 0406 90 86 9100 |
| – – – – – – – – – Other, of a fat content, by weight, in the dry matter: | | | |
| – – – – – – – – – – Of less than 5 % | 52 | | 0406 90 86 9200 |
| – – – – – – – – – – Of 5 % or more but less than 19 % | 51 | 5 | 0406 90 86 9300 |
| – – – – – – – – – – Of 19 % or more but less than 39 % | 47 | 19 | 0406 90 86 9400 |
| – – – – – – – – – – Of 39 % or more | 40 | 39 | 0406 90 86 9900 |
| ex 0406 90 87 | – – – – – – – – Exceeding 52 % but not exceeding 62 %: | | | |
| – – – – – – – – – Cheese produced from whey, except for Manouri | | | 0406 90 87 9100 |
| – – – – – – – – – Other, of a fat content, by weight, in the dry matter: | | | |
| – – – – – – – – – – Of less than 5 % | 60 | | 0406 90 87 9200 |
| – – – – – – – – – – Of 5 % or more but less than 19 % | 55 | 5 | 0406 90 87 9300 |
| – – – – – – – – – – Of 19 % or more but less than 40 % | 53 | 19 | 0406 90 87 9400 |
| – – – – – – – – – – Of 40 % or more: | | | |
| – – – – – – – – – – – Idiazabal, Manchego and Roncal, manufactured exclusively from sheep's milk | 45 | 45 | 0406 90 87 9951 |
| – – – – – – – – – – – Maasdam | 45 | 45 | 0406 90 87 9971 |
| – – – – – – – – – – – Manouri | 43 | 53 | 0406 90 87 9972 |
| – – – – – – – – – – – Hushallsost | 46 | 45 | 0406 90 87 9973 |
| – – – – – – – – – – – Murukoloinen | 41 | 50 | 0406 90 87 9974 |
| – – – – – – – – – – – Gräddost | 39 | 60 | 0406 90 87 9975 |
| – – – – – – – – – – – Other | 47 | 40 | 0406 90 87 9979 |
| ex 0406 90 88 | – – – – – – – – Exceeding 62 % but not exceeding 72 %: | | | |
| | – – – – – – – – – cheeses produced from whey | | | 0406 90 88 9100 |
| | – – – – – – – – – Other: | | | |
| | – – – – – – – – – – Of a fat content, by weight, in the dry matter: | | | |
| | – – – – – – – – – – – Of 10 % or more but less than 19 % | 60 | 10 | 0406 90 88 9300 |
| | – – – – – – – – – – – Of 40 % or more: | | | |
| | – – – – – – – – – – – Akawi | 55 | 40 | 0406 90 88 9500 |

CN code

Description of goods

Product code

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter (45):

0401 10

– Of a fat content, by weight, not exceeding 1 %:

0401 10 10

– – In immediate packings of a net content not exceeding 2 litres

0401 10 10 9000

0401 10 90

– – Other

0401 10 90 9000

0401 20

– Of a fat content, by weight, exceeding 1 % but not exceeding 6 %:

– – Not exceeding 3 %:

0401 20 11

– – – In immediate packings of a net content not exceeding 2 litres:

– – – – Of a fat content, by weight, not exceeding 1,5 %

0401 20 11 9100

– – – – Of a fat content, by weight, exceeding 1,5 %

0401 20 11 9500

0401 20 19

– – – Other:

– – – – Of a fat content, by weight, not exceeding 1,5 %

0401 20 19 9100

– – – – Of a fat content, by weight, exceeding 1,5 %

0401 20 19 9500

– – Exceeding 3 %:

0401 20 91

– – – In immediate packings of a net content not exceeding 2 litres

0401 20 91 9000

0401 20 99

– – – Other

0401 20 99 9000

0401 40

– Of a fat content, by weight, exceeding 6 % but not exceeding 10 %:

0401 40 10

– – In immediate packings of a net content not exceeding 2 litres

0401 40 10 9000

0401 40 90

– – Other

0401 40 90 9000

0401 50

– Of a fat content, by weight, exceeding 10 %:

– – Not exceeding 21 %:

0401 50 11

– – – In immediate packings of a net content not exceeding 2 litres:

– – – – Of a fat content, by weight:

– – – – – Not exceeding 17 %

0401 50 11 9400

– – – – – Exceeding 17 %

0401 50 11 9700

0401 50 19

– – – Other:

– – – – Of a fat content, by weight, exceeding 17 %:

0401 50 19 9700

– – Exceeding 21 % but not exceeding 45 %:

0401 50 31

– – – In immediate packings of a net content not exceeding 2 litres:

– – – – Of a fat content, by weight:

– – – – – Not exceeding 35 %

0401 50 31 9100

– – – – – Exceeding 35 % but not exceeding 39 %

0401 50 31 9400

– – – – – Exceeding 39 %

0401 50 31 9700

0401 50 39

– – – Other:

– – – – Of a fat content, by weight:

– – – – – Not exceeding 35 %

0401 50 39 9100

– – – – – Exceeding 35 % but not exceeding 39 %

0401 50 39 9400

– – – – – Exceeding 39 %

0401 50 39 9700

– – Exceeding 45 %:

0401 50 91

– – – In immediate packings of a net content not exceeding 2 litres:

– – – – Of a fat content, by weight:

– – – – – Not exceeding 68 %

0401 50 91 9100

– – – – – Exceeding 68 %

0401 50 91 9500

0401 50 99

– – – Other:

– – – – Of a fat content, by weight:

– – – – – Not exceeding 68 %

0401 50 99 9100

– – – – – Exceeding 68 %

0401 50 99 9500

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter (39):

ex 0402 10

– In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 % (41):

– – Not containing added sugar or other sweetening matter (43):

0402 10 11

– – – In immediate packings of a net content not exceeding 2,5 kg

0402 10 11 9000

0402 10 19

– – – Other

0402 10 19 9000

– – Other (44):

0402 10 91

– – – In immediate packings of a net content not exceeding 2,5 kg

0402 10 91 9000

0402 10 99

– – – Other

0402 10 99 9000

– In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 % (41):

ex 0402 21

– – Not containing added sugar or other sweetening matter (43):

– – – Of a fat content, by weight, not exceeding 27 %:

0402 21 11

– – – – In immediate packings of a net content not exceeding 2,5 kg:

– – – – – Of a fat content, by weight:

– – – – – – Not exceeding 11 %

0402 21 11 9200

– – – – – – Exceeding 11 % but not exceeding 17 %

0402 21 11 9300

– – – – – – Exceeding 17 % but not exceeding 25 %

0402 21 11 9500

– – – – – – Exceeding 25 %

0402 21 11 9900

0402 21 18

– – – – Other:

– – – – – Of a fat content, by weight:

– – – – – – Not exceeding 11 %

0402 21 18 9100

– – – – – – Exceeding 11 % but not exceeding 17%

0402 21 18 9300

– – – – – – Exceeding 17 % but not exceeding 25 %

0402 21 18 9500

– – – – – – Exceeding 25 %

0402 21 18 9900

– – – Of a fat content, by weight, exceeding 27 %:

0402 21 91

– – – – In immediate packings of a net content not exceeding 2,5 kg:

– – – – – Of a fat content, by weight:

– – – – – – Not exceeding 28 %

0402 21 91 9100

– – – – – – Exceeding 28 % but not exceeding 29 %

0402 21 91 9200

– – – – – – Exceeding 29 % but not exceeding 45 %

0402 21 91 9350

– – – – – – Exceeding 45 %

0402 21 91 9500

0402 21 99

– – – – Other:

– – – – – Of a fat content, by weight:

– – – – – – Not exceeding 28 %

0402 21 99 9100

– – – – – – Exceeding 28 % but not exceeding 29 %

0402 21 99 9200

– – – – – – Exceeding 29 % but not exceeding 41 %

0402 21 99 9300

– – – – – – Exceeding 41 % but not exceeding 45 %

0402 21 99 9400

– – – – – – Exceeding 45 % but not exceeding 59 %

0402 21 99 9500

– – – – – – Exceeding 59 % but not exceeding 69 %

0402 21 99 9600

– – – – – – Exceeding 69 % but not exceeding 79 %

0402 21 99 9700

– – – – – – Exceeding 79 %

0402 21 99 9900

ex 0402 29

– – Other (44):

– – – Of a fat content, by weight, not exceeding 27 %:

– – – – Other:

0402 29 15

– – – – – In immediate packings of a net content not exceeding 2,5 kg:

– – – – – – Of a fat content, by weight:

– – – – – – – Not exceeding 11 %

0402 29 15 9200

– – – – – – – Exceeding 11 % but not exceeding 17 %

0402 29 15 9300

– – – – – – – Exceeding 17 % but not exceeding 25 %

0402 29 15 9500

– – – – – – – Exceeding 25 %

0402 29 15 9900

0402 29 19

– – – – – Other:

– – – – – – Of a fat content, by weight:

– – – – – – – Exceeding 11 % but not exceeding 17 %

0402 29 19 9300

– – – – – – – Exceeding 17 % but not exceeding 25 %

0402 29 19 9500

– – – – – – – Exceeding 25 %

0402 29 19 9900

– – – Of a fat content, by weight, exceeding 27 %:

0402 29 91

– – – – In immediate packings of a net content not exceeding 2,5 kg

0402 29 91 9000

0402 29 99

– – – – Other:

– – – – – Of a fat content, by weight:

– – – – – – Not exceeding 41 %

0402 29 99 9100

– – – – – – Exceeding 41 %

0402 29 99 9500

– Other:

0402 91

– – Not containing added sugar or other sweetening matter (43):

0402 91 10

– – – Of a fat content, by weight, not exceeding 8 %:

– – – – Of a non-fat lactic dry matter content of 15 % or more and of a fat content, by weight exceeding 7,4 %

0402 91 10 9370

0402 91 30

– – – Of a fat content, by weight, exceeding 8 % but not exceeding 10 %:

– – – – Of a non-fat lactic dry matter content of 15 % or more

0402 91 30 9300

– – – Of a fat content, by weight exceeding 45 %:

0402 91 99

– – – – Other

0402 91 99 9000

0402 99

– – Other (44):

0402 99 10

– – – Of a fat content, by weight, not exceeding 9,5 %:

– – – – Of a sucrose content of 40 % or more by weight, of a non-fat lactic dry matter content of 15 % or more and of a fat content, by weight, exceeding 6,9 %

0402 99 10 9350

– – – Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %:

0402 99 31

– – – – In immediate packings not exceeding 2,5 kg:

– – – – – Of a fat content, by weight, not exceeding 21 %:

– – – – – – Of a sucrose content of 40 % or more by weight and of a non-fat lactic dry matter content, by weight, of 15 % or more

0402 99 31 9150

– – – – – Of a fat content, by weight, exceeding 21 % but not exceeding 39 %

0402 99 31 9300

– – – – – Of a fat content, by weight, exceeding 39 %

0402 99 31 9500

0402 99 39

– – – – Other:

– – – – – Of a fat content, by weight, not exceeding 21 %, of a sucrose content of 40 % or more by weight and of a non-fat lactic dry matter content, by weight, of 15 % or more

0402 99 39 9150

ex 0403

Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruits, nuts or cocoa:

ex 0403 90

– Other:

– – Not flavoured nor containing added fruit, nuts or cocoa:

– – – In powder, granules or other solid forms (39)
   (42):

– – – – Not containing added sugar or other sweetening matter, of a fat content, by weight (35):

0403 90 11

– – – – – Not exceeding 1,5 %

0403 90 11 9000

0403 90 13

– – – – – Exceeding 1,5 % but not exceeding 27 %:

– – – – – – Not exceeding 11 %

0403 90 13 9200

– – – – – – Exceeding 11 % but not exceeding 17 %

0403 90 13 9300

– – – – – – Exceeding 17 % but not exceeding 25 %

0403 90 13 9500

– – – – – – Exceeding 25 %

0403 90 13 9900

0403 90 19

– – – – – Exceeding 27 %

0403 90 19 9000

– – – – Other, of a fat content, by weight (37):

0403 90 33

– – – – – Exceeding 1,5 % but not exceeding 27 %:

– – – – – – Exceeding 11 % but not exceeding 25 %

0403 90 33 9400

– – – – – – Exceeding 25 %

0403 90 33 9900

– – – Other:

– – – – Not containing added sugar or other sweetening matter, of a fat content, by weight (35):

0403 90 51

– – – – – Not exceeding 3 %:

– – – – – – Not exceeding 1,5 %

0403 90 51 9100

0403 90 59

– – – – – Exceeding 6 %:

– – – – – – Exceeding 17 % but not exceeding 21 %

0403 90 59 9170

– – – – – – Exceeding 21 % but not exceeding 35 %

0403 90 59 9310

– – – – – – Exceeding 35 % but not exceeding 39 %

0403 90 59 9340

– – – – – – Exceeding 39 % but not exceeding 45 %

0403 90 59 9370

– – – – – – Exceeding 45 %

0403 90 59 9510

ex 0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included:

0404 90

– Other:

– – Not containing added sugar or other sweetening matter, of a fat content, by weight (35):

ex 0404 90 21

– – – Not exceeding 1,5 %:

– – – – In powder or granules, with a water content not exceeding 5 % and a milk protein content in milk solids-non-fat:

– – – – – Of 29 % or more but less than 34 %

0404 90 21 9120

– – – – – Of 34 % or more

0404 90 21 9160

0404 90 23

– – – Exceeding 1,5 % but not exceeding 27 % (39):

– – – – In powder or granules:

– – – – – Of a fat content, by weight:

– – – – – – Not exceeding 11 %

0404 90 23 9120

– – – – – – Exceeding 11 % but not exceeding 17 %

0404 90 23 9130

– – – – – – Exceeding 17 % but not exceeding 25 %

0404 90 23 9140

– – – – – – Exceeding 25 %

0404 90 23 9150

ex 0404 90 29

– – – Exceeding 27 % (39):

– – – – In powder or granules, of a fat content by weight:

– – – – – Not exceeding 28 %

0404 90 29 9110

– – – – – Exceeding 28 % but not exceeding 29 %

0404 90 29 9115

– – – – – Exceeding 29 % but not exceeding 45 %

0404 90 29 9125

– – – – – Exceeding 45 %

0404 90 29 9140

– – Other, of a fat content, by weight (37)
   (39):

0404 90 81

– – – Not exceeding 1,5 %:

– – – – In powder or granules

0404 90 81 9100

ex 0404 90 83

– – – Exceeding 1,5 % but not exceeding 27 %:

– – – – In powder or granules:

– – – – – Of a fat content, by weight:

– – – – – – Not exceeding 11 %

0404 90 83 9110

– – – – – – Exceeding 11 % but not exceeding 17 %

0404 90 83 9130

– – – – – – Exceeding 17 % but not exceeding 25 %

0404 90 83 9150

– – – – – – Exceeding 25 %

0404 90 83 9170

– – – – Other than powder or granules:

– – – – – Of a sucrose content of 40 % or more by weight, of a non-fat lactic dry matter content of not less than 15 % by weight and a fat content by weight exceeding 6,9 %

0404 90 83 9936

ex 0405

Butter and other fats and oils derived from milk; dairy spreads:

0405 10

– Butter:

– – Of a fat content, by weight, not exceeding 85 %:

– – – Natural butter:

0405 10 11

– – – – In immediate packings of a net content not exceeding 1 kg:

– – – – – Of a fat content, by weight:

– – – – – – Of 80 % or more but less than 82 %

0405 10 11 9500

– – – – – – Of 82 % or more

0405 10 11 9700

0405 10 19

– – – – Other:

– – – – – Of a fat content by weight:

– – – – – – Of 80 % or more but less than 82 %

0405 10 19 9500

– – – – – – Of 82 % or more

0405 10 19 9700

0405 10 30

– – – Recombined butter:

– – – – In immediate packings of a net content not exceeding 1 kg:

– – – – – Of a fat content by weight:

– – – – – – Of 80 % or more but less than 82 %

0405 10 30 9100

– – – – – – Of 82 % or more

0405 10 30 9300

– – – – Other:

– – – – – Of a fat content by weight:

– – – – – – Of 82 % or more

0405 10 30 9700

0405 10 50

– – – Whey butter:

– – – – In immediate packings of a net content not exceeding 1 kg:

– – – – – Of a fat content by weight:

– – – – – – Of 82 % or more

0405 10 50 9300

– – – – Other:

– – – – – Of a fat content by weight:

– – – – – – Of 80 % or more but less than 82 %

0405 10 50 9500

– – – – – – Of 82 % or more

0405 10 50 9700

0405 10 90

– – Other

0405 10 90 9000

ex 0405 20

– Dairy spreads:

0405 20 90

– – Of a fat content, by weight, of more than 75 % but less than 80 %:

– – – Of a fat content by weight:

– – – – Of more than 75 % but less than 78 %

0405 20 90 9500

– – – – Of 78 % or more

0405 20 90 9700

0405 90

– Other:

0405 90 10

– – Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %

0405 90 10 9000

0405 90 90

– – Other

0405 90 90 9000

CN code

Description of goods

Additional requirements for using the product code

Product code

Maximum water content in product weight

(%)

Minimum fat content in the dry matter

(%)

ex 0406

Cheese and curd (38)
   (40):

ex 0406 10

– Fresh (unripened or uncured) cheese, including whey cheese and curd:

ex 0406 10 20

– – Of a fat content, by weight, not exceeding 40 %:

– – – Whey cheese, except for salted Ricotta

0406 10 20 9100

– – – Other:

– – – – Of a water content calculated by weight in the non-fatty matter exceeding 47 % but not exceeding 72 %:

– – – – – Ricotta, salted:

– – – – – – Manufactured exclusively from sheep's milk

55

45

0406 10 20 9230

– – – – – – Other

55

39

0406 10 20 9290

– – – – – Cottage cheese

60

0406 10 20 9300

– – – – – Other:

– – – – – – Of a fat content, by weight, in the dry matter:

– – – – – – – Of less than 5 %

60

0406 10 20 9610

– – – – – – – Of 5 % or more but less than 19 %

60

5

0406 10 20 9620

– – – – – – – Of 19 % or more but less than 39 %

57

19

0406 10 20 9630

– – – – – – – Other, of a water content calculated by weight of the non-fatty matter:

– – – – – – – – Exceeding 47 % but not exceeding 52 %

40

39

0406 10 20 9640

– – – – – – – – Exceeding 52 % but not exceeding 62 %

50

39

0406 10 20 9650

– – – – – – – – Exceeding 62 %

0406 10 20 9660

– – – – Of a water content calculated by weight of the non-fatty matter exceeding 72 %:

– – – – – Cream cheese of a water content calculated by weight of the non-fatty matter exceeding 77 % but not exceeding 83 % and of a fat content, by weight, in the dry matter:

– – – – – – Of 60 % or more but less than 69 %

60

60

0406 10 20 9830

– – – – – – Of 69 % or more

59

69

0406 10 20 9850

– – – – – Other

0406 10 20 9870

– – – – Other

0406 10 20 9900

ex 0406 20

– Grated or powdered cheese, of all kinds:

ex 0406 20 90

– – Other:

– – – Cheeses produced from whey

0406 20 90 9100

– – – Other:

– – – – Of a fat content, by weight, exceeding 20 %, of a lactose content by weight of less than 5 % and of a dry matter content, by weight:

– – – – – Of 60 % or more but less than 80 %

40

34

0406 20 90 9913

– – – – – Of 80 % or more but less than 85 %

20

30

0406 20 90 9915

– – – – – Of 85 % or more but less than 95 %

15

30

0406 20 90 9917

– – – – – Of 95 % or more

5

30

0406 20 90 9919

– – – – Other

0406 20 90 9990

ex 0406 30

– Processed cheese, not grated or powdered:

– – Other:

– – – Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter:

ex 0406 30 31

– – – – Not exceeding 48 %:

– – – – – Of a dry matter content, by weight:

– – – – – Of 40 % or more but less than 43 %, and of a fat content, by weight, in the dry matter:

– – – – – – – Of less than 20 %

60

0406 30 31 9710

– – – – – – – Of 20 % or more

60

20

0406 30 31 9730

– – – – – – Of 43 % or more and with a fat content, by weight, in the dry matter:

– – – – – – – Of less than 20 %

57

0406 30 31 9910

– – – – – – – Of 20 % or more but less than 40 %

57

20

0406 30 31 9930

– – – – – – – Of 40 % or more

57

40

0406 30 31 9950

ex 0406 30 39

– – – – Exceeding 48 %:

– – – – – Of a dry matter content, by weight:

– – – – – – Of 40 % or more but less than 43 %

60

48

0406 30 39 9500

– – – – – – Of 43 % or more but less than 46 %

57

48

0406 30 39 9700

– – – – – – Of 46 % or more and with a fat content, by weight, in the dry matter:

– – – – – – – Of less than 55 %

54

48

0406 30 39 9930

– – – – – – – Of 55 % or more

54

55

0406 30 39 9950

ex 0406 30 90

– – – Of a fat content exceeding 36 %

54

79

0406 30 90 9000

ex 0406 40

– Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti:

ex 0406 40 50

– – Gorgonzola

53

48

0406 40 50 9000

ex 0406 40 90

– – Other

50

40

0406 40 90 9000

ex 0406 90

– Other cheese:

– – Other:

ex 0406 90 13

– – – Emmentaler

40

45

0406 90 13 9000

ex 0406 90 15

– – – Gruyère, Sbrinz:

– – – – Gruyère

38

45

0406 90 15 9100

ex 0406 90 17

– – – Bergkäse, Appenzell:

– – – – Bergkäse

38

45

0406 90 17 9100

ex 0406 90 21

– – – Cheddar

39

48

0406 90 21 9900

ex 0406 90 23

– – – Edam

47

40

0406 90 23 9900

ex 0406 90 25

– – – Tilsit

47

45

0406 90 25 9900

ex 0406 90 27

– – – Butterkäse

52

45

0406 90 27 9900

ex 0406 90 29

– – – Kashkaval:

– – – – Manufactured from sheep's and/or goats's milk

42

50

0406 90 29 9100

– – – – Manufactured exclusively from cow's milk

44

45

0406 90 29 9300

ex 0406 90 32

– – – Feta (36):

– – – – manufactured exclusively from sheep's milk or from sheep's and goat's milk:

– – – – – Of a water content calculated by weight of the non-fatty matter not exceeding 72 %

56

43

0406 90 32 9119

ex 0406 90 35

– – – Kefalo-Tyri:

– – – – manufactured exclusively from sheep's and/or goats's milk

38

40

0406 90 35 9190

– – – – Other:

38

40

0406 90 35 9990

ex 0406 90 37

– – – Finlandia

40

45

0406 90 37 9000

– – – Other:

– – – – Other:

– – – – – Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter:

– – – – – – not exceeding 47 %:

ex 0406 90 61

– – – – – – – Grana Padano, Parmigiano Reggiano

35

32

0406 90 61 9000

ex 0406 90 63

– – – – – – – Fiore Sardo, Pecorino:

– – – – – – – – manufactured exclusively from sheep's milk

35

36

0406 90 63 9100

– – – – – – – – Other

35

36

0406 90 63 9900

ex 0406 90 69

– – – – – – – Other:

– – – – – – – – Cheeses produced from whey

0406 90 69 9100

– – – – – – – – Other

38

30

0406 90 69 9910

– – – – – – Exceeding 47 % but not exceeding 72 %:

ex 0406 90 73

– – – – – – – Provolone

45

44

0406 90 73 9900

ex 0406 90 75

– – – – – – – Asiago, Caciocavallo, Montasio, Ragusano

45

39

0406 90 75 9900

ex 0406 90 76

– – – – – – – Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø:

– – – – – – – – Of a fat content, by weight, in the dry matter of 45 % or more but less than 55 %:

– – – – – – – – Of a dry matter content, by weight, of 50 % or more but less than 56 %

50

45

0406 90 76 9300

– – – – – – – – – Of a dry matter content, by weight, of 56 % or more

44

45

0406 90 76 9400

– – – – – – – – Of a fat content, by weight, in the dry matter of 55 % or more

46

55

0406 90 76 9500

ex 0406 90 78

– – – – – – – Gouda:

– – – – – – – – Of a fat content, by weight, in the dry matter of less than 48 %

50

20

0406 90 78 9100

– – – – – – – – Of a fat content, by weight, in the dry matter of 48 % or more but less than 55 %

45

48

0406 90 78 9300

– – – – – – – – Other:

45

55

0406 90 78 9500

ex 0406 90 79

– – – – – – – Esrom, Italico, Kernhem, Saint Nectaire, Saint Paulin, Taleggio

56

40

0406 90 79 9900

ex 0406 90 81

– – – – – – – Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey

44

45

0406 90 81 9900

ex 0406 90 85

– – – – – – – Kefalograviera, Kasseri:

– – – – – – – – Of a water content, by weight, not exceeding 40 %

40

39

0406 90 85 9930

– – – – – – – – Of a water content, by weight, exceeding 40 % but not exceeding 45 %

45

39

0406 90 85 9970

– – – – – – – – Other

0406 90 85 9999

– – – – – – – Other cheeses, of a water content, by weight, in the non-fatty matter:

ex 0406 90 86

– – – – – – – – Exceeding 47 % but not exceeding 52 %:

– – – – – – – – – cheeses produced from whey

0406 90 86 9100

– – – – – – – – – Other, of a fat content, by weight, in the dry matter:

– – – – – – – – – – Of less than 5 %

52

0406 90 86 9200

– – – – – – – – – – Of 5 % or more but less than 19 %

51

5

0406 90 86 9300

– – – – – – – – – – Of 19 % or more but less than 39 %

47

19

0406 90 86 9400

– – – – – – – – – – Of 39 % or more

40

39

0406 90 86 9900

ex 0406 90 87

– – – – – – – – Exceeding 52 % but not exceeding 62 %:

– – – – – – – – – Cheese produced from whey, except for Manouri

0406 90 87 9100

– – – – – – – – – Other, of a fat content, by weight, in the dry matter:

– – – – – – – – – – Of less than 5 %

60

0406 90 87 9200

– – – – – – – – – – Of 5 % or more but less than 19 %

55

5

0406 90 87 9300

– – – – – – – – – – Of 19 % or more but less than 40 %

53

19

0406 90 87 9400

– – – – – – – – – – Of 40 % or more:

– – – – – – – – – – – Idiazabal, Manchego and Roncal, manufactured exclusively from sheep's milk

45

45

0406 90 87 9951

– – – – – – – – – – – Maasdam

45

45

0406 90 87 9971

– – – – – – – – – – – Manouri

43

53

0406 90 87 9972

– – – – – – – – – – – Hushallsost

46

45

0406 90 87 9973

– – – – – – – – – – – Murukoloinen

41

50

0406 90 87 9974

– – – – – – – – – – – Gräddost

39

60

0406 90 87 9975

– – – – – – – – – – – Other

47

40

0406 90 87 9979

ex 0406 90 88

– – – – – – – – Exceeding 62 % but not exceeding 72 %:

– – – – – – – – – cheeses produced from whey

0406 90 88 9100

– – – – – – – – – Other:

– – – – – – – – – – Of a fat content, by weight, in the dry matter:

– – – – – – – – – – – Of 10 % or more but less than 19 %

60

10

0406 90 88 9300

– – – – – – – – – – – Of 40 % or more:

– – – – – – – – – – – Akawi

55

40

0406 90 88 9500

10.   White and raw sugar without further processing

| CN code | Description of goods | Product code |
| --- | --- | --- |
| ex 1701 | Cane or beet sugar and chemically pure sucrose, in solid form: | |
| | – Raw sugar not containing added flavouring or colouring matter: | |
| ex 1701 12 | – – Beet sugar: | |
| ex 1701 12 90 | – – – Other: | |
| – – – – Candy sugar | 1701 12 90 9100 |
| – – – – Other raw sugar: | |
| – – – – – In immediate packings not exceeding 5 kg net of product | 1701 12 90 9910 |
| ex 1701 13 | – – Cane sugar specified in subheading note 2 to this chapter: | |
| 1701 13 90 | – – – Other: | |
| | – – – – Candy sugar | 1701 13 90 9100 |
| | – – – – Other raw sugar: | |
| | – – – – – In immediate packings not exceeding 5 kg net of product | 1701 13 90 9910 |
| ex 1701 14 | – – Other cane sugar: | |
| 1701 14 90 | – – – Other: | |
| | – – – – Candy sugar | 1701 14 90 9100 |
| | – – – – Other raw sugar: | |
| | – – – – – In immediate packings not exceeding 5 kg net of product | 1701 14 90 9910 |
| | – Other: | |
| 1701 91 00 | – – Containing added flavouring or colouring matter | 1701 91 00 9000 |
| ex 1701 99 | – – Other: | |
| 1701 99 10 | – – – White sugar: | |
| – – – – Candy sugar | 1701 99 10 9100 |
| – – – – Other: | |
| – – – – – Of a total quantity not exceeding 10 tonnes | 1701 99 10 9910 |
| – – – – – Other | 1701 99 10 9950 |
| ex 1701 99 90 | – – – Other: | |
| – – – – Containing added substances other than flavouring or colouring matter | 1701 99 90 9100 |

CN code

Description of goods

Product code

ex 1701

Cane or beet sugar and chemically pure sucrose, in solid form:

– Raw sugar not containing added flavouring or colouring matter:

ex 1701 12

– – Beet sugar:

ex 1701 12 90

– – – Other:

– – – – Candy sugar

1701 12 90 9100

– – – – Other raw sugar:

– – – – – In immediate packings not exceeding 5 kg net of product

1701 12 90 9910

ex 1701 13

– – Cane sugar specified in subheading note 2 to this chapter:

1701 13 90

– – – Other:

– – – – Candy sugar

1701 13 90 9100

– – – – Other raw sugar:

– – – – – In immediate packings not exceeding 5 kg net of product

1701 13 90 9910

ex 1701 14

– – Other cane sugar:

1701 14 90

– – – Other:

– – – – Candy sugar

1701 14 90 9100

– – – – Other raw sugar:

– – – – – In immediate packings not exceeding 5 kg net of product

1701 14 90 9910

– Other:

1701 91 00

– – Containing added flavouring or colouring matter

1701 91 00 9000

ex 1701 99

– – Other:

1701 99 10

– – – White sugar:

– – – – Candy sugar

1701 99 10 9100

– – – – Other:

– – – – – Of a total quantity not exceeding 10 tonnes

1701 99 10 9910

– – – – – Other

1701 99 10 9950

ex 1701 99 90

– – – Other:

– – – – Containing added substances other than flavouring or colouring matter

1701 99 90 9100

11.   Syrups and other sugar products

| CN code | Description of goods | Product code |
| --- | --- | --- |
| ex 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: | |
| ex 1702 40 | – Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar: | |
| ex 1702 40 10 | – – Isoglucose: | |
| – – – Containing in the dry state 41 % or more by weight of fructose | 1702 40 10 9100 |
| 1702 60 | – Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar: | |
| 1702 60 10 | – – Isoglucose | 1702 60 10 9000 |
| 1702 60 95 | – – Other | 1702 60 95 9000 |
| ex 1702 90 | – Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose: | |
| 1702 90 30 | – – Isoglucose | 1702 90 30 9000 |
| | – – Caramel: | |
| 1702 90 71 | – – – Containing 50 % or more by weight of sucrose in the dry matter | 1702 90 71 9000 |
| ex 1702 90 95 | – – Other: | |
| – – Artificial honey, whether or not mixed with natural honey | 1702 90 95 9100 |
| – – Other excluding sorbose | 1702 90 95 9900 |
| 2106 | Food preparations not elsewhere specified or included: | |
| ex 2106 90 | – Other: | |
| | – – Flavoured or coloured sugar syrups: | |
| 2106 90 30 | – – – Isoglucose syrups | 2106 90 30 9000 |
| | – – – Other: | |
| 2106 90 59 | – – – – Other | 2106 90 59 9000 ’ |

CN code

Description of goods

Product code

ex 1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

ex 1702 40

– Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar:

ex 1702 40 10

– – Isoglucose:

– – – Containing in the dry state 41 % or more by weight of fructose

1702 40 10 9100

1702 60

– Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar:

1702 60 10

– – Isoglucose

1702 60 10 9000

1702 60 95

– – Other

1702 60 95 9000

ex 1702 90

– Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:

1702 90 30

– – Isoglucose

1702 90 30 9000

– – Caramel:

1702 90 71

– – – Containing 50 % or more by weight of sucrose in the dry matter

1702 90 71 9000

ex 1702 90 95

– – Other:

– – Artificial honey, whether or not mixed with natural honey

1702 90 95 9100

– – Other excluding sorbose

1702 90 95 9900

2106

Food preparations not elsewhere specified or included:

ex 2106 90

– Other:

– – Flavoured or coloured sugar syrups:

2106 90 30

– – – Isoglucose syrups

2106 90 30 9000

– – – Other:

2106 90 59

– – – – Other

2106 90 59 9000 ’

---

(1)  
  OJ L 149, 7.6.2008, p. 55.

1

(2)  The analytical method to be used for the determination of the fatty matter content is that printed in Annex I (method A) to Commission Directive 84/4/EEC (OJ L 15, 18.1.1984, p. 28).

2

(3)  The procedure to be followed for the determination of the fatty matter content is as follows:

3

| — | the sample has to be crushed so that 90 % or more can pass through a sieve with an aperture of 500 micrometres and 100 % can pass through a sieve with an aperture of 1 000 micrometres, |
| --- | --- |

—

the sample has to be crushed so that 90 % or more can pass through a sieve with an aperture of 500 micrometres and 100 % can pass through a sieve with an aperture of 1 000 micrometres,

| — | the analytical method to be used afterwards is that which is printed in Annex I (method A) to Directive 84/4/EEC. |
| --- | --- |

—

the analytical method to be used afterwards is that which is printed in Annex I (method A) to Directive 84/4/EEC.

(4)  The dry matter content of starch is determined by the method laid down in Annex IV to Commission Regulation (EC) No 687/2008 (OJ L 192, 19.7.2008, p. 20). The purity of starch is determined using the Ewers modified polarimetric method, as published in Annex III, part L of Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1).

4

(5)  The export refund payable for starch shall be adjusted by using the following formula:

5

| 1) | Potato starch:



  . |
| --- | --- |

1)

Formula

| 2) | All other types of starch:



  . |
| --- | --- |

2)

Formula

When completing customs formalities, the applicant shall state on the declaration provided for this purpose the dry matter content of the product.

(6)  The export refund is payable for products having a dry matter content of at least 78 %. The export refund provided for products having a dry matter content of less than 78 % shall be adjusted by using the following formula:

6

Formula
  .

The dry matter content is determined by method 2 laid down in Annex II to Commission Directive 79/796/EEC (OJ L 239, 22.9.1979, p. 24), or by any other suitable analysis method offering at least the same guarantees.

(7)  Covered by Commission Regulation (EC) No 1517/95 (OJ L 147, 30.6.1995, p. 51).

7

(8)  For the purposes of the refund only the starch coming from cereal products is taken into account. Cereal products means the products falling within subheadings 0709 99 60 and 0712 90 19, Chapter 10, and heading Nos 1101, 1102, 1103 and 1104 (unprocessed and not reconstituted) excluding subheading 1104 30 and the cereals content of the products falling within subheadings 1904 10 10 and 1904 10 90 of the Combined Nomenclature. The cereals content in products under subheadings 1904 10 10 and 1904 10 90 of the Combined Nomenclature is considered to be equal to the weight of this final product. No refund is paid for cereals where the origin of the starch cannot be clearly established by analysis.

8

(9)  A refund will only be paid for products containing 5 % or more by weight of starch.

9

(10)  Entry within this subheading is subject to the submission of the certificate appearing in the Annex to Commission Regulation (EC) No 433/2007 (OJ L 104, 21.4.2007, p. 3).

10

(11)  The granting of the refund is subject to compliance with the conditions laid down in Commission Regulation (EC) No 1359/2007 (OJ L 304, 22.11.2007, p. 21), and, if applicable, in Commission Regulation (EC) No 1741/2006 (OJ L 329, 25.11.2006, p. 7).

11

(12)  
  OJ L 308, 8.11.2006, p. 7.

12

(13)  
  OJ L 281, 24.10.2008, p. 3.

13

(14)  
  OJ L 325, 24.11.2006, p. 12.

14

(15)  The lean bovine meat content excluding fat is determined in accordance with the procedure described in the Annex to Commission Regulation (EEC) No 2429/86 (OJ L 210, 1.8.1986, p. 39). The term «average content» refers to the sample quantity as defined in Article 2(1) of Regulation (EC) No 765/2002 (OJ L 117, 4.5.2002, p. 6). The sample is to be taken from that part of the consignment presenting the highest risk.

15

(16)  Determination of collagen content:

16

The collagen content shall be taken to mean the hydroxyproline content multiplied by the factor 8. The hydroxyproline content must be determined according to ISO method 3496-1978.

(17)  The products and cuts thereof may be classified in this subheading only if the size and the characteristics of the coherent muscle tissue enable them to be identified as coming from the primary cuts mentioned. The expression “cuts thereof” applies to products with a net unit weight of at least 100 grams or to products cut into uniform slices which can be clearly identified as coming from the primary cut mentioned and which are packed together with a net overall weight of at least 100 grams.

17

(18)  Only those products for which the name is certified by the competent authorities of the producing Member State can benefit from this refund.

18

(19)  The refund on sausages presented in containers with a preservative liquid is granted on net weight after deduction of weight of this liquid.

19

(20)  The weight of a coating of paraffin corresponding to normal use in the trade is considered as part of the net weight of the sausage.

20

(21)  If composite food preparations (including prepared dishes) containing sausages, are classified within heading No 1601 because of their composition, the refund is granted only on the net weight of the sausages, the meat and the offal, including fats of any kind or origin, which make part of those preparations.

21

(22)  The refund on products containing bones is granted on the net weight of the product after deduction of the weight of the bones.

22

(23)  Grant of the refund is subject to compliance with the conditions laid down in Commission Regulation (EC) No 903/2008 (OJ L 249, 18.9.2008, p. 3). At the time of the conclusion of customs export formalities the exporter shall declare in writing that the products in question fulfil those conditions.

23

(24)  The meat and fat content is to be determined in accordance with the analysis procedure in the Annex to Commission Regulation (EC) No 2004/2002 (OJ L 308, 9.11.2002, p. 22).

24

(25)  The content of meat or meat offal, of any kind, including fats of any kind or origin, is to be determined in accordance with the analysis procedure in the Annex to Commission Regulation (EEC) No 226/89 (OJ L 29, 31.1.1989, p. 11).

25

(26)  Freezing of the products pursuant to the first paragraph of Article 7(3) of Regulation (EC) No 612/2009 (OJ L 186, 17.7.2009, p. 1) is not permitted.

26

(27)  Carcasses of half-carcasses may be presented with or without the chaps.

27

(28)  Shoulders may be presented with or without the chaps.

28

(29)  Fore-ends may be presented with or without the chaps.

29

(30)  Jowls, chaps or chaps and jowls together, presented alone, do not benefit from this refund.

30

(31)  Boneless, neck-ends, presented alone, do not benefit from this refund.

31

(32)  In the case that the classification of the goods as hams or cuts of hams of heading
  1602 41 10 9110
  is not justified on the basis of the provisions of additional note 2 of Chapter 16 of the CN, the refund for product code
  1602 42 10 9110
  or, as the case may be,
  1602 49 19 9130
  may be granted, without prejudice to the application of Article 48 of Commission Regulation (EC) No 612/2009.

32

1602 41 10 9110

1602 42 10 9110

1602 49 19 9130

(33)  In the case that the classification of the goods as shoulders or cuts of shoulders of heading
  1602 42 10 9110
  is not justified on the basis of the provisions of additional note 2 of chapter 16 of the CN, the refund for product code
  1602 49 19 9130
  may be granted, without prejudice to the application of Article 48 of Regulation (EC) No 612/2009.

33

1602 42 10 9110

1602 49 19 9130

(34)  Applies only to poultry eggs which fulfil the conditions stipulated by the competent authorities of the European Union and on which are stamped the identifying number of the producer establishment and/or other particulars as provided for in Article 3(5) of Commission Regulation (EC) No 617/2008 (OJ L 168, 28.6.2008, p. 5).

34

(35)  Where the product falling within this subheading contains added whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504, the added whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 must not be taken into account in the calculation of the refund.

35

The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund.

If the product falling within this subheading consists of permeate, no export refund is payable.

When completing customs formalities, the applicant must state on the declaration provided for that purpose whether the product consists of permeate or whether or not non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case:

| — | the maximum content by weight of non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product,
  and in particular, |
| --- | --- |

—

the maximum content by weight of non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product,

and in particular,

| — | the lactose content of the added whey. |
| --- | --- |

—

the lactose content of the added whey.

(36)  Where the product contains casein and/or caseinates added before or at the time of processing, no refund is payable. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not casein and/or caseinates have been added.

36

(37)  The refund per 100 kilograms of product falling within this subheading is equal to the sum of the following components:

37

| a) | the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product. The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund.
  Where whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added to the product, the amount per kilogram shown is to be multiplied by the weight of the lactic matter other than whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of product; |
| --- | --- |

a)

the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product. The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund.

Where whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added to the product, the amount per kilogram shown is to be multiplied by the weight of the lactic matter other than whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of product;

| b) | a component calculated in accordance with Article 14(3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1).
  When completing customs formalities, the applicant must state on the declaration provided for that purpose whether the product consists of permeate or whether or not non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case:






  — | the maximum content by weight of sucrose and/or other non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product,
  and in particular, |
| --- | --- | --- |

b)

a component calculated in accordance with Article 14(3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1).

When completing customs formalities, the applicant must state on the declaration provided for that purpose whether the product consists of permeate or whether or not non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case:

—

the maximum content by weight of sucrose and/or other non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product,

and in particular,

| — | the lactose content of the added whey. |
| --- | --- |

—

the lactose content of the added whey.

If the lactic matter in the product consists of permeate, no export refund is payable.

(38)

38

| a) | In the case of cheeses presented in immediate packing which also contain preserving liquid, in particular brine, the refund is granted on the net weight, less the weight of the liquid. |
| --- | --- |

a)

In the case of cheeses presented in immediate packing which also contain preserving liquid, in particular brine, the refund is granted on the net weight, less the weight of the liquid.

| b) | The film of plastic, the paraffin, the ash and the wax used as a packing are not considered as a part of the net weight of the product for the purpose of the refund. |
| --- | --- |

b)

The film of plastic, the paraffin, the ash and the wax used as a packing are not considered as a part of the net weight of the product for the purpose of the refund.

| c) | Where the cheese is presented in a film of plastic, and where the net weight declared includes the weight of the film in plastic, the refund amount shall be reduced by 0.5 %.
  When completing customs formalities, the applicant shall state that the cheese is packed in a film of plastic and whether the declared net weight includes the weight of the film in plastic. |
| --- | --- |

c)

Where the cheese is presented in a film of plastic, and where the net weight declared includes the weight of the film in plastic, the refund amount shall be reduced by 0.5 %.

When completing customs formalities, the applicant shall state that the cheese is packed in a film of plastic and whether the declared net weight includes the weight of the film in plastic.

| d) | Where the cheese is presented in paraffin or ash, and where the net weight declared includes the weight of the paraffin or the ash, the refund amount shall be reduced by 2 %.
  When completing customs formalities, the applicant shall state that the cheese is packed in paraffin or in ash, and whether the declared net weight includes the weight of the ash or the paraffin. |
| --- | --- |

d)

Where the cheese is presented in paraffin or ash, and where the net weight declared includes the weight of the paraffin or the ash, the refund amount shall be reduced by 2 %.

When completing customs formalities, the applicant shall state that the cheese is packed in paraffin or in ash, and whether the declared net weight includes the weight of the ash or the paraffin.

| e) | Where the cheese is presented in wax, when completing customs formalities, the applicant must state on the declaration the net weight of the cheese not incorporating the weight of the wax. |
| --- | --- |

e)

Where the cheese is presented in wax, when completing customs formalities, the applicant must state on the declaration the net weight of the cheese not incorporating the weight of the wax.

(39)  Where, for products falling within this code, the milk-protein content (nitrogen content × 6,38) in non-fat milk solids is less than 34 %, no refund is payable. Where, for powdered products falling within this code, the water content in product weight is more than 5 %, no refund is payable.

39

When completing the customs formalities, the interested party must indicate on the relevant declaration the minimum milk-protein content in non-fat milk solids and, for powdered products, the maximum water content.

(40)

40

| a) | Where the product contains non-lactic ingredients, other than spices or herbs, such as in particular ham, nuts, shrimps, salmon, olives, raisins, the refund amount shall be reduced by 10 %.
  When completing customs formalities, the applicant shall state on the declaration provided for that purpose that there is addition of such non-lactic ingredients. |
| --- | --- |

a)

Where the product contains non-lactic ingredients, other than spices or herbs, such as in particular ham, nuts, shrimps, salmon, olives, raisins, the refund amount shall be reduced by 10 %.

When completing customs formalities, the applicant shall state on the declaration provided for that purpose that there is addition of such non-lactic ingredients.

| b) | Where the product contains herbs or spices, such as in particular mustard, basil, garlic, oregano, the refund amount shall be reduced by 1 %.
  When completing customs formalities, the applicant shall state on the declaration provided for that purpose that there is addition of herbs or spices. |
| --- | --- |

b)

Where the product contains herbs or spices, such as in particular mustard, basil, garlic, oregano, the refund amount shall be reduced by 1 %.

When completing customs formalities, the applicant shall state on the declaration provided for that purpose that there is addition of herbs or spices.

| c) | Where the product contains casein and/or caseinates and/or whey and/or products derived from whey and/or lactose and/or permeate and/or products covered by CN code 3504, the added casein and/or caseinates and/or whey and/or products derived from whey (excluding whey butter covered by CN code 0405 10 50) and/or lactose and/or permeate and/or products covered by CN code 3504 will not be taken into account for the purpose of calculating the refund.
  When completing customs formalities, the applicant shall state on the declaration provided for that purpose whether or not casein and/or caseinates and/or whey and/or products derived from whey and/or lactose and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case, the maximum content by weight of casein and/or caseinates and/or whey and/or products derived from whey (specifying where applicable the whey butter content) and/or lactose and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product. |
| --- | --- |

c)

Where the product contains casein and/or caseinates and/or whey and/or products derived from whey and/or lactose and/or permeate and/or products covered by CN code 3504, the added casein and/or caseinates and/or whey and/or products derived from whey (excluding whey butter covered by CN code 0405 10 50) and/or lactose and/or permeate and/or products covered by CN code 3504 will not be taken into account for the purpose of calculating the refund.

When completing customs formalities, the applicant shall state on the declaration provided for that purpose whether or not casein and/or caseinates and/or whey and/or products derived from whey and/or lactose and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case, the maximum content by weight of casein and/or caseinates and/or whey and/or products derived from whey (specifying where applicable the whey butter content) and/or lactose and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product.

| d) | The products referred to may contain quantities of added non-lactic matter required for their manufacture or preservation, such as salt, rennet or mould. |
| --- | --- |

d)

The products referred to may contain quantities of added non-lactic matter required for their manufacture or preservation, such as salt, rennet or mould.

(41)  The refund on frozen condensed milk is the same as that on products falling within headings 0402 91 and 0402 99.

41

(42)  The refunds on frozen products covered by CN codes 0403 90 11 to 0403 90 39 are the same as those on products covered by CN codes 0403 90 51 to 0403 90 69 respectively.

42

(43)  The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not non-lactic matter has been added and, where this is the case, the maximum content by weight of the non-lactic matter added per 100 kilograms of finished product

43

(44)  The refund per 100 kilograms of product covered by this subheading is equal to the sum of the following components:

44

| a) | the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product. The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund; |
| --- | --- |

a)

the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product. The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund;

| b) | a component calculated in accordance with Article 14 (3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1 ).
  When completing customs formalities, the applicant must state on the declaration provided for that purpose the maximum content by weight of sucrose and whether or not non-lactic matter has been added and, where this is the case, the maximum content by weight of non-lactic matter added per 100 kilograms of finished product. |
| --- | --- |

b)

a component calculated in accordance with Article 14 (3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1 ).

When completing customs formalities, the applicant must state on the declaration provided for that purpose the maximum content by weight of sucrose and whether or not non-lactic matter has been added and, where this is the case, the maximum content by weight of non-lactic matter added per 100 kilograms of finished product.

(45)  The products referred to may contain small amounts of additives required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not products have been added and, where this is the case, the maximum additive content.

45

---

ANNEX II

‘ANNEX II

Destination codes for export refunds

| A00 | All destinations (third countries, other territories, victualling and destinations treated as exports from the European Union). |
| --- | --- |
| A01 | Other destinations. |
| A02 | All destinations except for the United States of America. |
| A03 | All destinations except for Switzerland. |
| A04 | All third countries. |
| A05 | Other third countries. |
| A10 | EFTA countries (European Free Trade Association)

  Iceland, Norway, Liechtenstein, Switzerland. |
| A11 | ACP States (African, Caribbean and Pacific States party to the Lomé Convention)

  Angola, Antigua and Barbuda, Bahamas, Barbados, Belize, Benin, Botswana, Burkina Faso, Burundi, Cameroon, Cape Verde, Central African Republic, Comoros (except for Mayotte), Congo, Democratic Republic of the Congo, Cote d'Ivoire, Djibouti, Dominica, Ethiopia, Fiji Islands, Gabon, Gambia, Ghana, Grenada, Guinea, Guinea-Bissau, Equatorial Guinea, Guyana, Haiti, Jamaica, Kenya, Kiribati, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritius, Mauritania, Mozambique, Namibia, Niger, Nigeria, Uganda, Papua New Guinea, Dominican Republic, Rwanda, Saint Kitts and Nevis, Saint Vincent and the Grenadines, Saint Lucia, Solomon Islands, Samoa, São Tomé and Príncipe, Senegal, Seychelles, Sierra Leone, Somalia, Sudan, South Sudan, Suriname, Swaziland, Tanzania, Chad, Togo, Tonga, Trinidad and Tobago, Tuvalu, Vanuatu, Zambia, Zimbabwe. |
| A12 | Countries or territories of the Mediterranean Basin

  Ceuta and Melilla, Gibraltar, Turkey, Albania, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia, Morocco, Algeria, Tunisia, Libya, Egypt, Lebanon, Syria, Israel, West Bank and Gaza Strip, Jordan. |
| A13 | OPEC States (Organisation of Petroleum Exporting Countries)

  Algeria, Libya, Nigeria, Gabon, Venezuela, Iraq, Iran, Saudi Arabia, Kuwait, Qatar, United Arab Emirates, Indonesia. |
| A14 | ASEAN countries (Association of South-East Asian Nations)

  Myanmar, Thailand, Laos, Vietnam, Indonesia, Malaysia, Brunei, Singapore, Philippines. |
| A15 | Countries of Latin America

  Mexico, Guatemala, Honduras, El Salvador, Nicaragua, Costa Rica, Haiti, Dominican Republic, Colombia, Venezuela, Ecuador, Peru, Brazil, Chile, Bolivia, Paraguay, Uruguay, Argentina. |
| A16 | SAARC countries (South Asian Association for Regional Cooperation)

  Pakistan, India, Bangladesh, Maldives, Sri Lanka, Nepal, Bhutan. |
| A17 | Countries of the EEA (European Economic Area) other than the European Union

  Iceland, Norway, Liechtenstein. |
| A18 | CEEC countries or territories (Central and eastern European Countries or territories)

  Albania, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia. |
| A19 | NAFTA countries (North-American Free Trade Agreement)

  United States of America, Canada, Mexico. |
| A20 | Mercosur countries (Southern Cone Common Market)

  Brazil, Paraguay, Uruguay, Argentina. |
| A21 | Newly industrialised countries of Asia

  Singapore, South Korea, Taiwan, Hong Kong SAR. |
| A22 | Dynamic Asian economies

  Thailand, Malaysia, Singapore, South Korea, Taiwan, Hong Kong SAR. |
| A23 | APEC countries (Asia-Pacific economic cooperation)

  United States of America, Canada, Mexico, Chile, Thailand, Indonesia, Malaysia, Brunei, Singapore, Philippines, China, South Korea, Japan, Taiwan, Hong Kong SAR, Australia, Papua New Guinea, New Zealand. |
| A24 | Commonwealth of Independent States

  Ukraine, Belarus, Moldova, Russia, Georgia, Armenia, Azerbaijan, Kazakhstan, Turkmenistan, Uzbekistan, Tajikistan, Kyrghyzstan. |
| A25 | Non-EU OECD countries (Organisation for Economic Cooperation and Development)

  Iceland, Norway, Switzerland, Turkey, United States of America, Canada, Mexico, South Korea, Japan, Australia, Australian Pacific Territories, New Zealand, New Zealand Pacific Territories. |
| A26 | European countries or territories outside the European Union

  Iceland, Norway, Liechtenstein, Switzerland, Faeroe Islands, Andorra, Gibraltar, Vatican City, Turkey, Albania, Ukraine, Belarus, Moldova, Russia, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia. |
| A27 | Africa (A28) (A29)

  Countries or territories of North Africa, other countries of Africa. |
| A28 | Countries or territories of North Africa

  Ceuta and Melilla, Morocco, Algeria, Tunisia, Libya, Egypt. |
| A29 | Other countries of Africa

  Sudan, South Sudan, Mauritania, Mali, Burkina Faso, Niger, Chad, Cape Verde, Senegal, Gambia, Guinea-Bissau, Guinea, Sierra Leone, Liberia, Cote d'Ivoire, Ghana, Togo, Benin, Nigeria, Cameroon, Central African Republic, Equatorial Guinea, São Tomé and Principe, Gabon, Congo, Democratic Republic of the Congo, Rwanda, Burundi, Saint Helena and Dependencies, Angola, Ethiopia, Eritrea, Djibouti, Somalia, Kenya, Uganda, Tanzania, Seychelles and Dependencies, British Indian Ocean Territory, Mozambique, Madagascar, Mauritius, Comoros, Mayotte, Zambia, Zimbabwe, Malawi, South Africa, Namibia, Botswana, Swaziland, Lesotho. |
| A30 | America (A31) (A32) (A33)

  North America, Central America and the Antilles, South America. |
| A31 | North America

  United States of America, Canada, Greenland, Saint Pierre and Miquelon. |
| A32 | Central America and the Antilles

  Mexico, Bermuda, Guatemala, Belize, Honduras, El Salvador, Nicaragua, Costa Rica, Panama, Anguilla, Cuba, Saint Kitts and Nevis, Haiti, The Bahamas, Turks and Caicos Islands, Dominican Republic, US Virgin Islands, Antigua and Barbuda, Dominica, Cayman Islands, Jamaica, Saint Lucia, Saint Vincent, British Virgin Islands, Barbados, Montserrat, Trinidad and Tobago, Grenada, Aruba, Curaçao, Sint Maarten, Caribbean Netherlands (Bonaire, St Eustatius, Saba). |
| A33 | South America

  Colombia, Venezuela, Guyana, Suriname, Ecuador, Peru, Brazil, Chile, Bolivia, Paraguay, Uruguay, Argentina, Falkland Islands. |
| A34 | Asia (A35) (A36)

  Near and Middle East, other countries of Asia. |
| A35 | Near and Middle East

  Georgia, Armenia, Azerbaijan, Lebanon, Syria, Iraq, Iran, Israel, West Bank and Gaza Strip, Jordan, Saudi Arabia, Kuwait, Bahrain, Qatar, United Arab Emirates, Oman, Yemen. |
| A36 | Other countries of Asia

  Kazakhstan, Turkmenistan, Uzbekistan, Tajikistan, Kyrghyzstan, Afghanistan, Pakistan, India, Bangladesh, Maldives, Sri Lanka, Nepal, Bhutan, Myanmar, Thailand, Laos, Vietnam, Cambodia, Indonesia, Malaysia, Brunei, Singapore, Philippines, Mongolia, China, North Korea, South Korea, Japan, Taiwan, Hong Kong SAR, Macao. |
| A37 | Oceania and the polar regions (A38) (A39)

  Australia and New Zealand, other countries of Oceania and the polar regions. |
| A38 | Australia and New Zealand

  Australia, Australian Pacific Territories, New Zealand, New Zealand Pacific Territories. |
| A39 | Other countries of Oceania and the polar regions

  Papua New Guinea, Nauru, Solomon Islands, Tuvalu, New Caledonia and Dependencies, American Pacific Territories, Wallis and Futuna, Kiribati, Pitcairn, Fiji, Vanuatu, Tonga, Samoa, Northern Marianas, French Polynesia, Federated States of Micronesia (Yap, Kosrae, Chunk, Pohnpei), Marshall Islands, Palau, Polar Regions. |
| A40 | Overseas countries or territories (OCTs)

  Saint Barthélémy, French Polynesia, New Caledonia and Dependencies, Wallis and Futuna, French Southern Territories, Saint Pierre and Miquelon, Mayotte, Aruba, Curaçao, Sint Maarten, Caribbean Netherlands (Bonaire, St Eustatius, Saba), Greenland, Anguilla, Cayman Islands, Falkland Islands, South Georgia and South Sandwich Islands, Turks and Caicos Islands, British Virgin Islands, Montserrat, Pitcairn, Saint Helena and Dependencies, Antartica. |
| A96 | Communes of Livigno and Campione d'Italia, Heligoland. |
| A97 | Victualling and destinations treated as exports from the European Union

  Destinations referred to in Articles 33, 41, and 42 of Regulation (EC) No 612/2009 (OJ L 186, 17.7.2009, p. 1).’ |

A00

All destinations (third countries, other territories, victualling and destinations treated as exports from the European Union).

A01

Other destinations.

A02

All destinations except for the United States of America.

A03

All destinations except for Switzerland.

A04

All third countries.

A05

Other third countries.

A10

EFTA countries (European Free Trade Association)

Iceland, Norway, Liechtenstein, Switzerland.

A11

ACP States (African, Caribbean and Pacific States party to the Lomé Convention)

Angola, Antigua and Barbuda, Bahamas, Barbados, Belize, Benin, Botswana, Burkina Faso, Burundi, Cameroon, Cape Verde, Central African Republic, Comoros (except for Mayotte), Congo, Democratic Republic of the Congo, Cote d'Ivoire, Djibouti, Dominica, Ethiopia, Fiji Islands, Gabon, Gambia, Ghana, Grenada, Guinea, Guinea-Bissau, Equatorial Guinea, Guyana, Haiti, Jamaica, Kenya, Kiribati, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritius, Mauritania, Mozambique, Namibia, Niger, Nigeria, Uganda, Papua New Guinea, Dominican Republic, Rwanda, Saint Kitts and Nevis, Saint Vincent and the Grenadines, Saint Lucia, Solomon Islands, Samoa, São Tomé and Príncipe, Senegal, Seychelles, Sierra Leone, Somalia, Sudan, South Sudan, Suriname, Swaziland, Tanzania, Chad, Togo, Tonga, Trinidad and Tobago, Tuvalu, Vanuatu, Zambia, Zimbabwe.

A12

Countries or territories of the Mediterranean Basin

Ceuta and Melilla, Gibraltar, Turkey, Albania, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia, Morocco, Algeria, Tunisia, Libya, Egypt, Lebanon, Syria, Israel, West Bank and Gaza Strip, Jordan.

A13

OPEC States (Organisation of Petroleum Exporting Countries)

Algeria, Libya, Nigeria, Gabon, Venezuela, Iraq, Iran, Saudi Arabia, Kuwait, Qatar, United Arab Emirates, Indonesia.

A14

ASEAN countries (Association of South-East Asian Nations)

Myanmar, Thailand, Laos, Vietnam, Indonesia, Malaysia, Brunei, Singapore, Philippines.

A15

Countries of Latin America

Mexico, Guatemala, Honduras, El Salvador, Nicaragua, Costa Rica, Haiti, Dominican Republic, Colombia, Venezuela, Ecuador, Peru, Brazil, Chile, Bolivia, Paraguay, Uruguay, Argentina.

A16

SAARC countries (South Asian Association for Regional Cooperation)

Pakistan, India, Bangladesh, Maldives, Sri Lanka, Nepal, Bhutan.

A17

Countries of the EEA (European Economic Area) other than the European Union

Iceland, Norway, Liechtenstein.

A18

CEEC countries or territories (Central and eastern European Countries or territories)

Albania, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia.

A19

NAFTA countries (North-American Free Trade Agreement)

United States of America, Canada, Mexico.

A20

Mercosur countries (Southern Cone Common Market)

Brazil, Paraguay, Uruguay, Argentina.

A21

Newly industrialised countries of Asia

Singapore, South Korea, Taiwan, Hong Kong SAR.

A22

Dynamic Asian economies

Thailand, Malaysia, Singapore, South Korea, Taiwan, Hong Kong SAR.

A23

APEC countries (Asia-Pacific economic cooperation)

United States of America, Canada, Mexico, Chile, Thailand, Indonesia, Malaysia, Brunei, Singapore, Philippines, China, South Korea, Japan, Taiwan, Hong Kong SAR, Australia, Papua New Guinea, New Zealand.

A24

Commonwealth of Independent States

Ukraine, Belarus, Moldova, Russia, Georgia, Armenia, Azerbaijan, Kazakhstan, Turkmenistan, Uzbekistan, Tajikistan, Kyrghyzstan.

A25

Non-EU OECD countries (Organisation for Economic Cooperation and Development)

Iceland, Norway, Switzerland, Turkey, United States of America, Canada, Mexico, South Korea, Japan, Australia, Australian Pacific Territories, New Zealand, New Zealand Pacific Territories.

A26

European countries or territories outside the European Union

Iceland, Norway, Liechtenstein, Switzerland, Faeroe Islands, Andorra, Gibraltar, Vatican City, Turkey, Albania, Ukraine, Belarus, Moldova, Russia, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia.

A27

Africa (A28) (A29)

Countries or territories of North Africa, other countries of Africa.

A28

Countries or territories of North Africa

Ceuta and Melilla, Morocco, Algeria, Tunisia, Libya, Egypt.

A29

Other countries of Africa

Sudan, South Sudan, Mauritania, Mali, Burkina Faso, Niger, Chad, Cape Verde, Senegal, Gambia, Guinea-Bissau, Guinea, Sierra Leone, Liberia, Cote d'Ivoire, Ghana, Togo, Benin, Nigeria, Cameroon, Central African Republic, Equatorial Guinea, São Tomé and Principe, Gabon, Congo, Democratic Republic of the Congo, Rwanda, Burundi, Saint Helena and Dependencies, Angola, Ethiopia, Eritrea, Djibouti, Somalia, Kenya, Uganda, Tanzania, Seychelles and Dependencies, British Indian Ocean Territory, Mozambique, Madagascar, Mauritius, Comoros, Mayotte, Zambia, Zimbabwe, Malawi, South Africa, Namibia, Botswana, Swaziland, Lesotho.

A30

America (A31) (A32) (A33)

North America, Central America and the Antilles, South America.

A31

North America

United States of America, Canada, Greenland, Saint Pierre and Miquelon.

A32

Central America and the Antilles

Mexico, Bermuda, Guatemala, Belize, Honduras, El Salvador, Nicaragua, Costa Rica, Panama, Anguilla, Cuba, Saint Kitts and Nevis, Haiti, The Bahamas, Turks and Caicos Islands, Dominican Republic, US Virgin Islands, Antigua and Barbuda, Dominica, Cayman Islands, Jamaica, Saint Lucia, Saint Vincent, British Virgin Islands, Barbados, Montserrat, Trinidad and Tobago, Grenada, Aruba, Curaçao, Sint Maarten, Caribbean Netherlands (Bonaire, St Eustatius, Saba).

A33

South America

Colombia, Venezuela, Guyana, Suriname, Ecuador, Peru, Brazil, Chile, Bolivia, Paraguay, Uruguay, Argentina, Falkland Islands.

A34

Asia (A35) (A36)

Near and Middle East, other countries of Asia.

A35

Near and Middle East

Georgia, Armenia, Azerbaijan, Lebanon, Syria, Iraq, Iran, Israel, West Bank and Gaza Strip, Jordan, Saudi Arabia, Kuwait, Bahrain, Qatar, United Arab Emirates, Oman, Yemen.

A36

Other countries of Asia

Kazakhstan, Turkmenistan, Uzbekistan, Tajikistan, Kyrghyzstan, Afghanistan, Pakistan, India, Bangladesh, Maldives, Sri Lanka, Nepal, Bhutan, Myanmar, Thailand, Laos, Vietnam, Cambodia, Indonesia, Malaysia, Brunei, Singapore, Philippines, Mongolia, China, North Korea, South Korea, Japan, Taiwan, Hong Kong SAR, Macao.

A37

Oceania and the polar regions (A38) (A39)

Australia and New Zealand, other countries of Oceania and the polar regions.

A38

Australia and New Zealand

Australia, Australian Pacific Territories, New Zealand, New Zealand Pacific Territories.

A39

Other countries of Oceania and the polar regions

Papua New Guinea, Nauru, Solomon Islands, Tuvalu, New Caledonia and Dependencies, American Pacific Territories, Wallis and Futuna, Kiribati, Pitcairn, Fiji, Vanuatu, Tonga, Samoa, Northern Marianas, French Polynesia, Federated States of Micronesia (Yap, Kosrae, Chunk, Pohnpei), Marshall Islands, Palau, Polar Regions.

A40

Overseas countries or territories (OCTs)

Saint Barthélémy, French Polynesia, New Caledonia and Dependencies, Wallis and Futuna, French Southern Territories, Saint Pierre and Miquelon, Mayotte, Aruba, Curaçao, Sint Maarten, Caribbean Netherlands (Bonaire, St Eustatius, Saba), Greenland, Anguilla, Cayman Islands, Falkland Islands, South Georgia and South Sandwich Islands, Turks and Caicos Islands, British Virgin Islands, Montserrat, Pitcairn, Saint Helena and Dependencies, Antartica.

A96

Communes of Livigno and Campione d'Italia, Heligoland.

A97

Victualling and destinations treated as exports from the European Union

Destinations referred to in Articles 33, 41, and 42 of Regulation (EC) No 612/2009 (OJ L 186, 17.7.2009, p. 1).’

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| 31.12.2013 | EN | Official Journal of the European Union | L 355/60 |
| --- | --- | --- | --- |

31.12.2013

EN

Official Journal of the European Union

L 355/60

---

COMMISSION IMPLEMENTING REGULATION (EU) No 1423/2013

of 20 December 2013

laying down implementing technical standards with regard to disclosure of own funds requirements for institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (1), and in particular the third subparagraph of Article 437(2) and the third subparagraph of Article 492(5) thereof,

Whereas:

| (1) | Regulation (EU) No 575/2013 incorporates the internationally-agreed standards of the Basel Committee on Banking Supervision’s third International Regulatory Framework for banks (2) (hereinafter referred to as ‘Basel III’). Therefore, and also given that the objective of disclosure requirements is to help improve transparency in the area of regulatory capital, for comparison purposes, the rules set out for disclosure by institutions supervised under Directive 2013/36/EU of the European Parliament and of the Council (3) should be consistent with the international framework reflected in the ‘Composition of Capital disclosure requirements’ (4) of the Basel Committee for Banking Supervision adapted to take into account the Union regulatory framework and its specificities. |
| --- | --- |

(1)

Regulation (EU) No 575/2013 incorporates the internationally-agreed standards of the Basel Committee on Banking Supervision’s third International Regulatory Framework for banks (2) (hereinafter referred to as ‘Basel III’). Therefore, and also given that the objective of disclosure requirements is to help improve transparency in the area of regulatory capital, for comparison purposes, the rules set out for disclosure by institutions supervised under Directive 2013/36/EU of the European Parliament and of the Council (3) should be consistent with the international framework reflected in the ‘Composition of Capital disclosure requirements’ (4) of the Basel Committee for Banking Supervision adapted to take into account the Union regulatory framework and its specificities.

| (2) | A set of disclosure templates should be provided in order to ensure the uniform application of Regulation (EU) No 575/2013. Such disclosure templates should include an own funds disclosure template, aiming at reflecting the detailed capital position of institutions; and a capital instruments’ features template, aiming at reflecting the level of detail required to be disclosed with regard to the features of an institution’s capital instruments. |
| --- | --- |

(2)

A set of disclosure templates should be provided in order to ensure the uniform application of Regulation (EU) No 575/2013. Such disclosure templates should include an own funds disclosure template, aiming at reflecting the detailed capital position of institutions; and a capital instruments’ features template, aiming at reflecting the level of detail required to be disclosed with regard to the features of an institution’s capital instruments.

| (3) | The scope of consolidation for accounting purposes and for regulatory purposes is different, and this results in differences between the information used in the calculation of own funds and the information used in the published financial statements, in particular for own funds items. In order to address the disparity between the data used for the calculation of own funds and the data used in institutions’ financial statements, it is necessary to also disclose how elements in the financial statements that are used to calculate own funds change when the regulatory scope of consolidation is applied. Therefore a balance sheet reconciliation methodology providing information on the reconciliation between balance sheet items used to calculate own funds and regulatory own funds should also be included in this Regulation. For that purpose, a regulatory scope balance sheet, covering only own funds items, should be used. |
| --- | --- |

(3)

The scope of consolidation for accounting purposes and for regulatory purposes is different, and this results in differences between the information used in the calculation of own funds and the information used in the published financial statements, in particular for own funds items. In order to address the disparity between the data used for the calculation of own funds and the data used in institutions’ financial statements, it is necessary to also disclose how elements in the financial statements that are used to calculate own funds change when the regulatory scope of consolidation is applied. Therefore a balance sheet reconciliation methodology providing information on the reconciliation between balance sheet items used to calculate own funds and regulatory own funds should also be included in this Regulation. For that purpose, a regulatory scope balance sheet, covering only own funds items, should be used.

| (4) | The financial statements of some institutions subject to these disclosure requirements are extensive and complex. It is necessary to set out a uniform approach which follows clearly presented steps in order to assist institutions in establishing their balance sheet reconciliation. |
| --- | --- |

(4)

The financial statements of some institutions subject to these disclosure requirements are extensive and complex. It is necessary to set out a uniform approach which follows clearly presented steps in order to assist institutions in establishing their balance sheet reconciliation.

| (5) | The provisions in this Regulation are closely linked, since they deal with disclosure of own funds items. To ensure coherence between those provisions, which should enter into force at the same time, and to facilitate a comprehensive view and compact access to them by persons subject to those obligations, it is desirable to include all the implementing technical standards required by Regulation (EU) No 575/2013 in relation to disclosure of own funds in a single Regulation. |
| --- | --- |

(5)

The provisions in this Regulation are closely linked, since they deal with disclosure of own funds items. To ensure coherence between those provisions, which should enter into force at the same time, and to facilitate a comprehensive view and compact access to them by persons subject to those obligations, it is desirable to include all the implementing technical standards required by Regulation (EU) No 575/2013 in relation to disclosure of own funds in a single Regulation.

| (6) | Regulation (EU) No 575/2013 contains a substantial number of transitional provisions with regard to own funds and own funds requirements. In order to provide a meaningful picture of the solvency situation of institutions, it is appropriate to introduce a different disclosure template for the transitional period reflecting the transitional provisions of the Regulation (EU) No 575/2013. |
| --- | --- |

(6)

Regulation (EU) No 575/2013 contains a substantial number of transitional provisions with regard to own funds and own funds requirements. In order to provide a meaningful picture of the solvency situation of institutions, it is appropriate to introduce a different disclosure template for the transitional period reflecting the transitional provisions of the Regulation (EU) No 575/2013.

| (7) | Since the date of application of Regulation (EU) No 575/2013 is 1 January 2014 and since institutions will need to adapt their systems in order to comply with the requirements laid down in this Regulation, they should be given a sufficient amount of time to do so. |
| --- | --- |

(7)

Since the date of application of Regulation (EU) No 575/2013 is 1 January 2014 and since institutions will need to adapt their systems in order to comply with the requirements laid down in this Regulation, they should be given a sufficient amount of time to do so.

| (8) | This Regulation is based on the draft implementing technical standards submitted by the European Banking Authority to the European Commission. |
| --- | --- |

(8)

This Regulation is based on the draft implementing technical standards submitted by the European Banking Authority to the European Commission.

| (9) | The European Banking Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (5), |
| --- | --- |

(9)

The European Banking Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (5),

HAS ADOPTED THIS REGULATION:

Article 1

Subject matter

This Regulation specifies uniform templates for the purposes of disclosure pursuant to points (a), (b), (d) and (e) of paragraph 1 of Article 437 and pursuant to paragraph 3 of Article 492 of Regulation (EU) No 575/2013.

Article 2

Full reconciliation of own funds items to audited financial statements

In order to meet the requirements for disclosure of a full reconciliation of own funds items to audited financial statements, as described in point (a) of Article 437(1) of Regulation (EU) No 575/2013, institutions shall apply the methodology referred to in Annex I and shall publish the balance sheet reconciliation information resulting from the application of this methodology

Article 3

Description of the main features of Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments issued by institutions

In order to meet the requirements for disclosure of the main features of Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments issued by institutions, as referred to in point (b) of Article 437 (1) of Regulation (EU) No 575/2013, institutions shall complete and publish the capital instruments’ main features template provided in Annex II, according to the instructions provided in Annex III.

Article 4

Disclosure of nature and amounts of specific items on own funds

In order to meet the requirements for disclosure of the specific items on own funds described in points (d) and (e) of Article 437 (1) of Regulation (EU) No 575/2013, institutions shall complete and publish the general own funds disclosure template provided in Annex IV, according to the instructions provided in Annex V.

Article 5

Disclosure of nature and amounts of specific items on own funds during the transitional period

By way of derogation from Article 4 during the period from 31 March 2014 to 31 December 2017 in order to meet the requirements for disclosure of the additional items on own funds as provided for in Article 492(3) of Regulation (EU) No 575/2013, institutions shall complete and publish the transitional own funds disclosure template provided in Annex VI, according to the instructions provided in Annex VII, instead of the general own funds disclosure template provided in Annex IV, according to the instructions provided in Annex V.

Article 6

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Official Journal of the European Union

It shall apply from 31 March 2014.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 20 December 2013.

For the Commission

The President

José Manuel BARROSO

---

(1)  
  OJ L 176, 27.6.2013, p. 1.

1

(2)  http://www.bis.org/publ/bcbs189.pdf

2

(3)  Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).

3

(4)  http://www.bis.org/publ/bcbs221.pdf

4

(5)  Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).

5

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ANNEX I

Balance Sheet Reconciliation Methodology

| (1) | Institutions shall apply the methodology described in this Annex in order to provide information on the reconciliation between balance sheet items used to calculate own funds and regulatory own funds. Own funds items in the audited financial statements shall include all items that are components of or are deducted from regulatory own funds, including equity, liabilities such as debt, or other balance sheet lines that affect regulatory own funds such as intangible assets, goodwill, deferred tax assets. |
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(1)

| (2) | Institutions shall use as a starting point the relevant balance sheet items used to calculate own funds as in their published financial statements. Financial statements shall be considered audited financial statements when reconciliation is carried out against the year-end financial statements. |
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(2)

| (3) | Where institutions meet the obligations laid down in Part Eight of Regulation (EU) No 575/2013 on a consolidated or sub-consolidated basis and where the scope of consolidation or the method for consolidation used in the balance sheet in the financial statements are different from the scope of consolidation and method for consolidation required pursuant to Chapter 2 of Title II of Part One of Regulation (EU) No 575/2013, institutions shall also disclose the regulatory scope balance sheet, meaning a balance sheet which is drawn up according to the rules on prudential consolidation pursuant to Chapter 2 of Title II of Part One of Regulation (EU) No 575/2013 and which is limited to own funds items. The regulatory scope balance sheet shall be at least as detailed as the balance sheet in the financial statements for own funds items, and its items shall be displayed side by side with a clear mapping with the own funds items of the balance sheet in the financial statements. Institutions shall provide qualitative and quantitative information on the differences in own funds items due to the scope and method for consolidation between the two balance sheets. |
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(3)

| (4) | Secondly, institutions shall expand the own funds items of the regulatory scope balance sheet such that all of the components required by the transitional disclosure template or in the own funds disclosure template appear separately. Institutions shall only expand elements of the balance sheet up to the level of granularity that is necessary for deriving the components required by the transitional disclosure template or the own funds disclosure template. |
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(4)

| (5) | Thirdly, institutions shall establish a mapping between the elements resulting from the expanding of the regulatory scope balance sheet as described in paragraph 4 with the elements included in the transitional disclosure template or in the own funds disclosure template. |
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(5)

| (6) | Where institutions comply with the obligations laid down in Part Eight of Regulation (EU) No 575/2013 on a consolidated or sub-consolidated basis but the scope of consolidation and the method for consolidation used for the balance sheet in the financial statements are identical to the scope of consolidation and the method for consolidation defined pursuant to Chapter 2 of Title II of Part One of Regulation (EU) No 575/2013, and institutions clearly state the absence of differences between the respective scopes and methods for consolidation, only paragraphs 4 and 5 of this Annex shall apply on the basis of the balance sheet in the financial statements. |
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(6)

| (7) | Where institutions meet the obligations laid down in Part Eight of Regulation (EU) No 575/2013 on an individual basis, paragraph 3 of this Annex shall not apply and paragraphs 4 and 5 of this Annex shall instead apply on the basis of the balance sheet in the financial statements. |
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(7)

| (8) | The balance sheet reconciliation information on own funds items resulting from the application of the methodology described in this Annex may be provided in an unaudited format. |
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(8)

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ANNEX II

Capital instruments’ main features template

Image 1

Capital instruments main features template (1)

1

Issuer

2

Unique identifier (eg CUSIP, ISIN or Bloomberg identifier for private placement)

3

Governing law(s) of the instrument

Regulatory treatment

4

Transitional CRR rules

5

Post-transitional CRR rules

6

Eligible at solo/(sub-)consolidated/ solo & (sub-)consolidated

7

Instrument type (types to be specified by each jurisdiction)

8

Amount recognised in regulatory capital (currency in million, as of most recent reporting date)

9

Nominal amount of instrument

9a

Issue price

9b

Redemption price

10

Accounting classification

11

Original date of issuance

12

Perpetual or dated

13

Original maturity date

14

Issuer call subject to prior supervisory approval

15

Optional call date, contingent call dates and redemption amount

16

Subsequent call dates, if applicable

Coupons / dividends

17

Fixed or floating dividend/coupon

18

Coupon rate and any related index

19

Existence of a dividend stopper

20a

Fully discretionary, partially discretionary or mandatory (in terms of timing)

20b

Fully discretionary, partially discretionary or mandatory (in terms of amount)

21

Existence of step up or other incentive to redeem

22

Noncumulative or cumulative

23

Convertible or non-convertible

24

If convertible, conversion trigger(s)

25

If convertible, fully or partially

26

If convertible, conversion rate

27

If convertible, mandatory or optional conversion

Image 2

28

If convertible, specify instrument type convertible into

29

If convertible, specify issuer of instrument it converts into

30

Write-down features

31

If write-down, write-down trigger(s)

32

If write-down, full or partial

33

If write-down, permanent or temporary

34

If temporary write-down, description of write-up mechanism

35

Position in subordination hierarchy in liquidation (specify instrument type immediately senior to instrument)

36

Non-compliant transitioned features

37

If yes, specify non-compliant features

(1) Insert ‘N/A’ if the question is not applicable

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ANNEX III

Instructions for completing the capital instruments main features template

| (1) | Institutions shall apply the instructions provided in this Annex in order to complete the capital main features template as presented in Annex II. |
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(1)

| (2) | Institutions shall complete this template for the following categories: Common Equity Tier 1 instruments, Additional Tier 1 instruments and Tier 2 instruments. |
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(2)

| (3) | The templates shall comprise columns with the features of the different instruments. In cases where capital instruments of a same category have identical features, institutions may complete only one column disclosing these identical features and identify the issuances to which the identical features refer. |
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(3)

Image 3

Instructions for completing the capital instruments main features template

1

Identifies issuer legal entity.

Free text

2

Unique identifier (e.g. CUSIP, ISIN or Bloomberg identifier for private placement).

Free text

3

Specifies the governing law(s) of the instrument.

Free text

4

Specifies transitional regulatory capital treatment contained in Regulation (EU) No 575/2013. The original classification of the instrument is the point of reference independently of possible reclassification in lower tiers of capital.

Select from menu: [Common Equity Tier 1] [Additional Tier 1] [Tier 2] [Ineligible] [N/A]

Free text – specify if a fraction of the issuance has been reclassified in lower tiers of capital.

5

Specifies regulatory capital treatment under rules contained in Regulation (EU) No 575/2013 without taking into account the transitional treatment.

Select from menu: [Common Equity Tier 1] [Additional Tier 1] [Tier 2] [Ineligible]

6

Specifies the level(s) within the group at which the instrument is included in the capital.

Select from menu: [Solo] [(Sub-)Consolidated] [Solo and (Sub-)Consolidated]

7

Specifies instrument type, varying by jurisdiction.

Select from menu: menu options to be provided to institutions by each jurisdiction – legal references of Regulation (EU) No 575/2013 articles for each type of instrument to be inserted

For CET1 instruments, CET1 as published in the EBA list (art. 26(3).

8

Specifies the amount recognised in regulatory capital (total amount of the instrument recognised in regulatory capital before transitional provisions for the relevant level of the disclosure - currency used for the reporting obligations).

Free text – specify in particular if some parts of the instruments are in different tiers of the regulatory capital and if the amount recognised in regulatory capital is different from the amount issued.

9

Nominal amount of instrument (in currency of issuance and currency used for the reporting obligations).

Free text

9a

Issue price of instrument.

Free text

9b

Redemption price of instrument.

Free text

Image 4

10

Specifies accounting classification.

Select from menu: [Shareholders’ equity] [Liability – amortised cost] [Liability – fair value option] [Non-controlling interest in consolidated subsidiary]

11

Specifies date of issuance.

Free text

12

Specifies whether dated or perpetual.

Select from menu: [Perpetual] [Dated]

13

For dated instrument, specifies original maturity date (day, month and year). For perpetual instrument put ‘no maturity’.

Free text

14

Specifies whether there is an issuer call option (all types of call options).

Select from menu: [Yes] [No]

15

For instrument with issuer call option, specifies first date of call if the instrument has a call option on a specific date (day, month and year) and, in addition, specifies whether the instrument has a tax and/or regulatory event call. Also specifies the redemption price. Helps to assess permanence.

Free text

16

Specifies the existence and frequency of subsequent call dates, if applicable. Helps to assess permanence.

Free text

17

Specifies whether the coupon/dividend is: either fixed over the life of the instrument, or floating over the life of the instrument, or currently fixed but will move to a floating rate in the future, or currently floating but will move to a fixed rate in the future.

Select from menu: [Fixed], [Floating] [Fixed to floating], [Floating to fixed]

18

Specifies the coupon rate of the instrument and any related index that the coupon/dividend rate references.

Free text

19

Specifies whether the non-payment of a coupon or dividend on the instrument prohibits the payment of dividends on common shares (i.e. whether there is a dividend stopper).

Select from menu: [yes], [no]

20a

Specifies whether the issuer has full discretion, partial discretion or no discretion over whether a coupon/dividend is paid. If the institution has full discretion to cancel coupon/dividend payments under all circumstances it must select ‘fully discretionary’ (including when there is a dividend stopper that does not have the effect of preventing the institution from cancelling payments on the instrument). If there are conditions that must be met before payment can be cancelled (e.g. capital below a certain threshold), the institution must select ‘partially discretionary’. If the institution is unable to cancel the payment outside of insolvency the institution must select ‘mandatory’.

Select from menu: [Fully discretionary] [Partially discretionary] [Mandatory]

Free text (specify the reasons for discretion, existence of dividend pushers, dividend stoppers, ACSM)

20b

Specifies whether the issuer has full discretion, partial discretion or no discretion over the amount of the coupon/dividend.

Select from menu: [Fully discretionary] [Partially discretionary] [Mandatory]

21

Specifies whether there is a step-up or other incentive to redeem.

Select from menu: [Yes] [No]

22

Specifies whether dividends/coupons are cumulative or noncumulative.

Select from menu: [Noncumulative] [Cumulative] [ACSM]

Image 5

23

Specifies whether instrument is convertible or not.

Select from menu: [Convertible] [Nonconvertible]

24

Specifies the conditions under which the instrument will convert, including point of non-viability. Where one or more authorities have the ability to trigger conversion, the authorities should be listed. For each of the authorities it should be stated whether it is the terms of the contract of the instrument that provide the legal basis for the authority to trigger conversion (a contractual approach) or whether the legal basis is provided by statutory means (a statutory approach).

Free text

25

Specifies whether the instrument will always convert fully, may convert fully or partially, or will always convert partially.

Select from menu: [Always Fully] [Fully or Partially] [Always partially]

26

Specifies rate of conversion into the more loss absorbent instrument.

Free text

27

For convertible instruments, specifies whether conversion is mandatory or optional.

Select from menu: [Mandatory] [Optional] [NA] and [at the option of the holders] [at the option of the issuer] [at the option of both the holders and the issuer]

28

For convertible instruments, specifies instrument type convertible into. Helps to assess loss absorbency.

Select from menu: [Common Equity Tier 1] [Additional Tier 1] [Tier 2] [Other]

29

If convertible, specify issuer of instrument it converts into.

Free text

30

Specifies whether there is a write down feature.

Select from menu: [Yes] [No]

31

Specifies the triggers at which write-down occurs, including point of non-viability. Where one or more authorities have the ability to trigger write-down, the authorities should be listed. For each of the authorities it should be stated whether it is the terms of the contract of the instrument that provide the legal basis for the authority to trigger write-down (a contractual approach) or whether the legal basis is provided by statutory means (a statutory approach

Free text

32

Specifies whether the instrument will always be written down fully, may be written down partially, or will always be written down partially. Helps assess the level of loss absorbency at write-down.

Select from menu: [Always Fully] [Fully or Partially] [Always partially] ]

33

For write down instrument, specifies whether write down is permanent or temporary.

Select from menu: [Permanent] [Temporary] [NA]

34

Describes the write-up mechanism.

Free text

35

Specifies instrument to which it is most immediately subordinate. Where applicable, banks should specify the column numbers of the instruments in the completed main features template to which the instrument is most immediately subordinate.

Free text

36

Specifies whether there are non-compliant features.

Select from menu: [Yes] [No]

37

If there are non-compliant features, asks institution to specify which ones.

Free text

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ANNEX IV

Own funds disclosure template

Image 6

Own funds disclosure template

Regulation (EU) No 575/2013 Article Reference

Common Equity Tier 1 (CET1) capital: instruments and reserves

1

Capital instruments and the related share premium accounts

26 (1), 27, 28, 29

of which: Instrument type 1

EBA list 26 (3)

of which: Instrument type 2

EBA list 26 (3)

of which: Instrument type 3

EBA list 26 (3)

2

Retained earnings

26 (1) (c)

3

Accumulated other comprehensive income (and other reserves)

26 (1)

3a

Funds for general banking risk

26 (1) (f)

4

Amount of qualifying items referred to in Article 484 (3) and the related share premium accounts subject to phase out from CET1

486 (2)

5

Minority interests (amount allowed in consolidated CET1)

84

5a

Independently reviewed interim profits net of any foreseeable charge or dividend

26 (2)

6

Common Equity Tier 1 (CET1) capital before regulatory adjustments

Sum of rows 1 to 5a

Common Equity Tier 1 (CET1) capital: regulatory adjustments

7

Additional value adjustments (negative amount)

34, 105

8

Intangible assets (net of related tax liability) (negative amount)

36 (1) (b), 37

9

Empty set in the EU

10

Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability where the conditions in Article 38 (3) are met) (negative amount)

36 (1) (c), 38,

11

Fair value reserves related to gains or losses on cash flow hedges

33(1) (a)

12

Negative amounts resulting from the calculation of expected loss amounts

36 (1) (d), 40, 159

13

Any increase in equity that results from securitised assets (negative amount)

32 (1)

14

Gains or losses on liabilities valued at fair value resulting from changes in own credit standing

33(1) (b)

15

Defined-benefit pension fund assets (negative amount)

36 (1) (e), 41

16

Direct and indirect holdings by an institution of own CET1 instruments (negative amount)

36 (1) (f), 42

17

Direct, indirect and synthetic holdings of the CET 1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)

36 (1) (g), 44

Image 7

18

Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)

36 (1) (h), 43, 45, 46, 49 (2) (3), 79

19

Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)

36 (1) (i), 43, 45, 47, 48 (1) (b), 49 (1) to (3), 79

20

Empty set in the EU

20a

Exposure amount of the following items which qualify for a RW of 1250 %, where the institution opts for the deduction alternative

36 (1) (k)

20b

of which: qualifying holdings outside the financial sector (negative amount)

36 (1) (k) (i), 89 to 91

20c

of which: securitisation positions (negative amount)

36 (1) (k) (ii), 243 (1) (b), 244 (1) (b), 258

20d

of which: free deliveries (negative amount)

36 (1) (k) (iii), 379 (3)

21

Deferred tax assets arising from temporary differences (amount above 10 % threshold, net of related tax liability where the conditions in Article 38 (3) are met) (negative amount)

36 (1) (c), 38, 48 (1) (a)

22

Amount exceeding the 15 % threshold (negative amount)

48 (1)

23

of which: direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities

36 (1) (i), 48 (1) (b)

24

Empty set in the EU

25

of which: deferred tax assets arising from temporary differences

36 (1) (c), 38, 48 (1) (a)

25a

Losses for the current financial year (negative amount)

36 (1) (a)

25b

Foreseeable tax charges relating to CET1 items (negative amount)

36 (1) (l)

27

Qualifying AT1 deductions that exceed the AT1 capital of the institution (negative amount)

36 (1) (j)

28

Total regulatory adjustments to Common Equity Tier 1 (CET1)

Sum of rows 7 to 20a, 21, 22 and 25a to 27

29

Common Equity Tier 1 (CET1) capital

Row 6 minus row 28

Additional Tier 1 (AT1) capital: instruments

30

Capital instruments and the related share premium accounts

51, 52

31

of which: classified as equity under applicable accounting standards

32

of which: classified as liabilities under applicable accounting standards

33

Amount of qualifying items referred to in Article 484 (4) and the related share premium accounts subject to phase out from AT1

486 (3)

34

Qualifying Tier 1 capital included in consolidated AT1 capital (including minority interests not included in row 5) issued by subsidiaries and held by third parties

85, 86

Image 8

35

of which: instruments issued by subsidiaries subject to phase out

486 (3)

36

Additional Tier 1 (AT1) capital before regulatory adjustments

Sum of rows 30, 33 and 34

Additional Tier 1 (AT1) capital: regulatory adjustments

37

Direct and indirect holdings by an institution of own AT1 instruments (negative amount)

52 (1) (b), 56 (a), 57

38

Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)

56 (b), 58

39

Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)

56 (c), 59, 60, 79

40

Direct, indirect and synthetic holdings by the institution of the AT1 instruments of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) (negative amount)

56 (d), 59, 79

41

Empty set in the EU

42

Qualifying T2 deductions that exceed the T2 capital of the institution (negative amount)

56 (e)

43

Total regulatory adjustments to Additional Tier 1 (AT1) capital

Sum of rows 37 to 42

44

Additional Tier 1 (AT1) capital

Row 36 minus row 43

45

Tier 1 capital (T1 = CET1 + AT1)

Sum of row 29 and row 44

Tier 2 (T2) capital: instruments and provisions

46

Capital instruments and the related share premium accounts

62, 63

47

Amount of qualifying items referred to in Article 484 (5) and the related share premium accounts subject to phase out from T2

486 (4)

48

Qualifying own funds instruments included in consolidated T2 capital (including minority interests and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties

87, 88

49

of which: instruments issued by subsidiaries subject to phase out

486 (4)

50

Credit risk adjustments

62 (c) & (d)

51

Tier 2 (T2) capital before regulatory adjustments

Tier 2 (T2) capital: regulatory adjustments

52

Direct and indirect holdings by an institution of own T2 instruments and subordinated loans (negative amount)

63 (b) (i), 66 (a), 67

53

Holdings of the T2 instruments and subordinated loans of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)

66 (b), 68

54

Direct and indirect holdings of the T2 instruments and subordinated loans of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)

66 (c), 69, 70, 79

Image 9

55

Direct and indirect holdings by the institution of the T2 instruments and subordinated loans of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) (negative amount)

66 (d), 69, 79

56

Empty set in the EU

57

Total regulatory adjustments to Tier 2 (T2) capital

Sum of rows 52 to 56

58

Tier 2 (T2) capital

Row 51 minus row 57

59

Total capital (TC = T1 + T2)

Sum of row 45 and row 58

60

Total risk weighted assets

Capital ratios and buffers

61

Common Equity Tier 1 (as a percentage of total risk exposure amount)

92 (2) (a)

62

Tier 1 (as a percentage of total risk exposure amount)

92 (2) (b)

63

Total capital (as a percentage of total risk exposure amount)

92 (2) (c)

64

Institution specific buffer requirement (CET1 requirement in accordance with article 92 (1) (a) plus capital conservation and countercyclical buffer requirements, plus systemic risk buffer, plus systemically important institution buffer expressed as a percentage of risk exposure amount)

CRD 128, 129, 130, 131, 133

65

of which: capital conservation buffer requirement

66

of which: countercyclical buffer requirement

67

of which: systemic risk buffer requirement

67a

of which: Global Systemically Important Institution (G-SII) or Other Systemically Important Institution (O-SII) buffer

68

Common Equity Tier 1 available to meet buffers (as a percentage of risk exposure amount)

CRD 128

69

[non relevant in EU regulation]

70

[non relevant in EU regulation]

71

[non relevant in EU regulation]

Amounts below the thresholds for deduction (before risk weighting)

72

Direct and indirect holdings of the capital of financial sector entities where the institution does not have a significant investment in those entities (amount below 10% threshold and net of eligible short positions)

36 (1) (h), 46, 45 56 (c), 59, 60 66 (c), 69, 70

73

Direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount below 10 % threshold and net of eligible short positions)

36 (1) (i), 45, 48

74

Empty set in the EU

75

Deferred tax assets arising from temporary differences (amount below 10 % threshold, net of related tax liability where the conditions in Article 38 (3) are met)

36 (1) (c), 38, 48

Image 10

Applicable caps on the inclusion of provisions in Tier 2

76

Credit risk adjustments included in T2 in respect of exposures subject to standardised approach (prior to the application of the cap)

62

77

Cap on inclusion of credit risk adjustments in T2 under standardised approach

62

78

Credit risk adjustments included in T2 in respect of exposures subject to internal ratings-based approach (prior to the application of the cap)

62

79

Cap for inclusion of credit risk adjustments in T2 under internal ratings-based approach

62

Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2014 and 1 Jan 2022)

80

Current cap on CET1 instruments subject to phase out arrangements

484 (3), 486 (2) & (5)

81

Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities)

484 (3), 486 (2) & (5)

82

Current cap on AT1 instruments subject to phase out arrangements

484 (4), 486 (3) & (5)

83

Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities)

484 (4), 486 (3) & (5)

84

Current cap on T2 instruments subject to phase out arrangements

484 (5), 486 (4) & (5)

85

Amount excluded from T2 due to cap (excess over cap after redemptions and maturities)

484 (5), 486 (4) & (5)

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ANNEX V

Instructions for completing the own funds disclosure template

For the purposes of the own funds disclosure template, regulatory adjustments comprise deductions from own funds and prudential filters.

Image 11

Instructions for completing the own funds disclosure template

Row number

Explanation

1

Capital instruments and the related share premium accounts in accordance with Articles 26 (1), 27, 28, 29 of Regulation (EU) No 575/2013 and the EBA list as referred to in Article 26 (3) of the same regulation.

2

Retained earnings prior to all regulatory adjustments in accordance with Article 26 (1) (c) of Regulation (EU) No 575/2013 (prior to the inclusion of any interim net profits or losses).

3

Amount of accumulated other comprehensive income and other reserves in accordance with Article 26 (1) (d) and (e) of Regulation (EU) No 575/2013.

3a

Amount of funds for general banking risk in accordance with Article 26 (1) (f) of Regulation (EU) No 575/2013.

4

Amount of qualifying items referred to in Article 484 (3) of Regulation (EU) No 575/2013 and the related share premium accounts subject to phase out from CET1 as described in Article 486 (2) of Regulation (EU) No 575/2013.

5

Minority interests (amount allowed in consolidated CET1) as per Article 84 of Regulation (EU) No 575/2013.

5a

Independently reviewed interim profits net of any foreseeable charge or dividend as per Article 26 (2) of Regulation (EU) No 575/2013.

6

Sum of rows 1 to 5a.

7

Additional value adjustments in accordance with Article 34 and 105 of Regulation (EU) No 575/2013 (negative amount).

8

Intangible assets (net of related tax liability) in accordance with Articles 36 (1) (b) and 37 of Regulation (EU) No 575/2013.

9

[An Empty Set under Regulation (EU) No 575/2013].

10

Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability where the conditions in Article 38 (3) are met) in accordance with Articles 36 (1) (c) and 38 of Regulation (EU) No 575/2013 (negative amount).

11

Fair value reserves related to gains or losses on cash flow hedges in accordance with Article 33 (a) of Regulation (EU) No 575/2013.

12

Negative amounts resulting from the calculation of expected loss amounts in accordance with Articles 36 (1) (d) and 40 of Regulation (EU) No 575/2013.

13

Any increase in equity that results from securitised assets in accordance with Article 32 (1) of Regulation (EU) No 575/2013 (negative amount).

14

Gains or losses on liabilities valued at fair value resulting from changes in own credit standing in accordance with Article 33 (b) of Regulation (EU) No 575/2013.

15

Defined-benefit pension fund assets in accordance with Articles 36 (1) (e) and 41 of Regulation (EU) No 575/2013 (negative amount).

16

Direct and indirect holdings by an institution of own CET1 instruments as described in Articles 36 (1) (f) and 42 of Regulation (EU) No 575/2013 (negative amount).

17

Direct, indirect and synthetic holdings of the CET1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution as described in Articles 36 (1) (g) and 44 of Regulation (EU) No 575/2013 (negative amount).

Image 12

18

Direct, indirect and synthetic holdings of the CET1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10% threshold and net of eligible short positions) as described in Articles 36 (1) (h), 43, 45, 46 and 49 (2) (3) of Regulation (EU) No 575/2013 (negative amount).

19

Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above 10% threshold and net of eligible short positions) as described in Articles 36 (1) (i), 43, 45, 47, 48 (1) (b), and 49 (1) to (3) of Regulation (EU) No 575/2013 (negative amount).

20

[An Empty Set under Regulation (EU) No 575/2013]

20a

Exposure amount which qualifies for a RW of 1250%, where the institution opts for the deduction alternative, as described in Article 36 (1) (k) of Regulation (EU) No 575/2013.

20b

Of the amount reported in 20a, the amount relating to qualifying holdings outside the financial sector in accordance with Articles 36 (1) (k) and 89 to 86 of Regulation (EU) No 575/2013 (negative amount).

20c

Of the amount reported in 20a, the amount relating to securitization positions, in accordance with Articles 36 (1) (k) (ii), 243 (1) (b), 244 (1) (b) and 258 of Regulation (EU) No 575/2013 (negative amount).

20d

Of the amount reported in 20a, the amount relating to free deliveries in accordance with Articles 36 (1) (k) (ii) and 379(3) of Regulation (EU) No 575/2013 (negative amount).

21

Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability where the conditions in Article 38 (3) are met) as described in Articles 36 (1) (c), 38 and 48 (1) (a) of Regulation (EU) No 575/2013 (negative amount).

22

Amount exceeding the 15% threshold in accordance with Article 48 (1) of Regulation (EU) No 575/2013 (negative amount).

23

Of the amount reported in 22, the amount of direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities as described in Articles 36 (1) (i) and 48 (1) (b) of Regulation (EU) No 575/2013.

24

[An Empty Set under Regulation (EU) No 575/2013].

25

Of the amount reported in 22 the amount of deferred tax assets arising from temporary differences as described in Articles 36 (1) (c), 38 and 48 (1) (a) of Regulation (EU) No 575/2013.

25a

Losses for the financial year in accordance with Article 36 (1) (a) of Regulation (EU) No 575/2013 (negative amount).

25b

Amount of foreseeable tax charges relating to CET1 items foreseeable at the moment of their calculation, except where the institution suitably adjusts the amount of CET1 items insofar as such tax charges reduce the amount up to which those items may be applied to cover risks or losses, in accordance with Article 36 (1) (l) of Regulation (EU) No 575/2013 (negative amount).

27

Qualifying AT1 deductions that exceed the AT1 capital of the institution as described in Article 36 (1) (j) of Regulation (EU) No 575/2013 (negative amount).

28

Total regulatory adjustments to CET1, to be calculated as the sum of rows 7 to 20a, 21, 22 and 25a to 27.

29

Common Equity Tier 1 (CET1) capital, to be calculated as row 6 minus row 28.

30

Capital instruments and the related share premium accounts as per Articles 51 and 52 of Regulation (EU) No 575/2013.

31

The amount in row 30 classified as equity under applicable accounting standards.

32

The amount in row 30 classified as liabilities under applicable accounting standards.

33

Amount of qualifying items referred to in Article 484 (4) and the related share premium accounts subject to phase out from AT1 as described in Article 486 (3) of Regulation (EU) No 575/2013

34

Qualifying T1 capital included in consolidated AT1 capital (including minority interests not included in row 5) issued by subsidiaries and held by third parties as described in Articles 85 and 86 of Regulation (EU) No 575/2013.

Image 13

35

The amount reported in row 34 that relates to the instruments issued by subsidiaries subject to phase out as described in Article 486 (3) of Regulation (EU) No 575/2013.

36

The sum of rows 30, 33 and 34.

37

Direct and indirect holdings by an institution of own AT1 instruments as described in Articles 52 (1) (b), 56 (a) and 57 of Regulation (EU) No 575/2013 (negative amount).

38

Holdings of the AT1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution as described in Articles 56 (b) and 58 of Regulation (EU) No 575/2013 (negative amount).

39

Direct and indirect holdings of the AT1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10% threshold and net of eligible short positions) as described in Articles 56 (c), 60 and 59 of Regulation (EU) No 575/2013 (negative amount).

40

Direct and indirect holdings by the institution of the AT1 instruments of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) as described in Articles 56 (d) and 59 of Regulation (EU) No 575/2013 (negative amount).

41

[An Empty Set under Regulation (EU) No 575/2013.

42

Qualifying T2 deductions that exceed the T2 capital of the institution as described in Articles 56 (e) of Regulation (EU) No 575/2013 (negative amount).

43

The sum of rows 37 to 42.

44

Additional Tier 1 (AT1) capital, to be calculated as row 36 minus row 43.

45

Tier 1 capital, to be calculated as row 29 plus row 44.

46

Capital instruments and the related share premium accounts as described in Articles 62 and 63 of Regulation (EU) No 575/2013.

47

Amount of qualifying items referred to in Article 484 (5) and the related share premium accounts subject to phase out from T2 as described in Article 486 (4) of Regulation (EU) No 575/2013.

48

Qualifying own funds instruments included in consolidated T2 capital (including minority interests and AT1 instruments not included in rows 5 or34) issued by subsidiaries and held by third parties as described in Articles 87 and 88 of Regulation (EU) No 575/2013.

49

Of the amount reported in 48, the amount relating to instruments issued by subsidiaries subject to phase out, as described in Article 486 (4) of Regulation (EU) No 575/2013.

50

Credit risk adjustments in accordance with Articles 62 (c) and (d) of Regulation (EU) No 575/2013.

51

The sum of rows 46 to 48 and row 50.

52

Direct and indirect holdings by an institution of own T2 instruments and subordinated loans as described in Articles 63 (b) (i), 66 (a) and 67 of Regulation (EU) No 575/2013.

53

Holdings of the T2 instruments and subordinated loans of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution as described in Article 66 (b) and 68 of Regulation (EU) No 575/2013 (negative amount).

54

Direct and indirect holdings of the T2 instruments and subordinated loans of financial sector entities where the institution does not have a significant investment in those entities (amount above 10% threshold and net of eligible short positions) as described in Articles 66 (c), 69 and 70 of Regulation (EU) No 575/2013 (negative amount).

55

Direct and indirect holdings by the institution of the T2 instruments and subordinated loans of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) as described in Articles 66 (d) and 69 of Regulation (EU) No 575/2013 (negative amount).

56

[An Empty Set under Regulation (EU) No 575/2013]

57

The sum of rows 52 to 56.

Image 14

58

Tier 2 (T2) capital, to be calculated as row 51 minus row 57.

59

Total capital, to be calculated as row 45 plus row 58.

60

Total risk weighted assets of the reporting group.

61

Common Equity Tier 1 (as a percentage of risk exposure amount), to be calculated as row 29 divided by row 60 (expressed as a percentage) in accordance with Article 92 (2) (a) of Regulation (EU) No 575/2013.

62

Tier 1 (as a percentage of risk exposure amount), to be calculated as row 45 divided by row 60 (expressed as a percentage) in accordance with Article 92 (2) (b) of Regulation (EU) No 575/2013.

63

Total capital (as a percentage of risk exposure amount), to be calculated as row 59 divided by row 60 (expressed as a percentage) in accordance with Article 92 (2) (c) of Regulation (EU) No 575/2013.

64

Institution-specific buffer requirement (CET1 requirement in accordance with Article 92 (1) (a) of Regulation (EU) No 575/2013 plus capital conservation and countercyclical buffer requirements, plus systemic risk buffer requirement, plus systemically important institution buffer expressed as a percentage of risk exposure amount). To be calculated as 4.5% plus 2.5% plus the countercyclical buffer requirement calculated in accordance with Articles 128, 129 and 130 of Directive 2013/36/EU, plus the systemic buffer requirement (where applicable) calculated in accordance with Article 133 of Directive 2013/36/EU, plus the systemically important institution buffer (G-SII or O-SII buffer) calculated in accordance with Article 131 of Directive 2013/36/EU. This row will show the CET1 ratio below which the institution will become subject to constraints on distributions.

65

The amount in row 64 (expressed as a percentage of risk weighed assets) that relates to the capital conservation buffer), i.e. banks will report 2.5% here.

66

The amount in row 64 (expressed as a percentage of risk weighed assets) that relates to the countercyclical buffer requirement.

67

The amount in row 64 (expressed as a percentage of risk weighed assets) that relates to the systemic risk buffer requirement.

67a

The amount in row 64 (expressed as a percentage of risk weighed assets) that relates to the G-SII or O-SII buffer requirement.

68

Common Equity Tier 1 available to meet buffers (as a percentage of risk exposure amount). To be calculated as the CET1 capital of the institution, less any Common Equity Tier 1 items used to meet the institution's Tier 1 and Total capital requirements.

69

[non relevant in EU regulation]

71

[non relevant in EU regulation]

71

[non relevant in EU regulation]

72

Direct and indirect holdings of financial sector entities where the institution does not have a significant investment in those entities (amount below 10% threshold and net of eligible short positions) in accordance with Articles 36 (1) (h), 45, 46, 56 (c), 59, 60, 66 (c), 70 and 69 of Regulation (EU) No 575/2013.

73

Direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount below 10% threshold and net of eligible short positions) in accordance with Articles 36 (1) (i), 45 and 48 of Regulation (EU) No 575/2013.

74

[An Empty Set under Regulation (EU) No 575/2013]

75

Deferred tax assets arising from temporary differences (amount below 10% threshold, net of related tax liability where the conditions in Article 38 (3) are met) in accordance with Articles 36 (1) (c), 38 and 48 of Regulation (EU) No 575/2013.

76

Credit Risk Adjustments included in T2 in respect of exposures subject to standardized approach in accordance with Article 62 of Regulation (EU) No 575/2013.

77

Cap on inclusion of credit risk adjustments in T2 under standardized approach in accordance with Article 62 of Regulation (EU) No 575/2013.

78

Credit risk adjustments included in T2 in respect of exposures subject to internal ratings-based approach in accordance with Article 62 of Regulation (EU) No 575/2013.

Image 15

79

Cap for inclusion of credit risk adjustments in T2 under internal ratings-based approach in accordance with Article 62 of Regulation (EU) No 575/2013.

80

Current cap on CET1 instruments subject to phase out arrangements in accordance with Articles 484 (3), 486 (2) and (5) of Regulation (EU) No 575/2013.

81

Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities) in accordance with Articles 484 (3), 486 (2) and (5) of Regulation (EU) No 575/2013.

82

Current cap on AT1 instruments subject to phase out arrangements in accordance with Articles 484 (4), 486 (3) and (5) of Regulation (EU) No 575/2013.

83

Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities) in accordance with Articles 484 (4), 486 (3) and (5) of Regulation (EU) No 575/2013.

84

Current cap on T2 instruments subject to phase out arrangements in accordance with Articles 484 (5), 486 (4) and (5) of Regulation (EU) No 575/2013.

85

Amount excluded from T2 due to cap (excess over cap after redemptions and maturities) in accordance with Articles 484 (5), 486 (4) and (5) of Regulation (EU) No 575/2013.

---

ANNEX VI

Transitional own funds disclosure template

Image 16

Common Equity Tier 1 capital: instruments and reserves

(A)

AMOUNT AT DISCLOSURE DATE

(B)

REGULATION (EU) No 575/2013 ARTICLE REFERENCE

(C)

AMOUNTS SUBJECT TO PRE- REGULATION (EU) No 575/2013 TREATMENT OR PRESCRIBED RESIDUAL AMOUNT OF REGULATION (EU) No 575/2013

1

Capital instruments and the related share premium accounts

26 (1), 27, 28, 29, EBA list 26 (3)

of which: Instrument type 1

EBA list 26 (3)

of which: Instrument type 2

EBA list 26 (3)

of which: Instrument type 3

EBA list 26 (3)

2

Retained earnings

26 (1) (c)

3

Accumulated other comprehensive income (and other reserves, to include unrealised gains and losses under the applicable accounting standards)

26 (1)

3a

Funds for general banking risk

26 (1) (f)

4

Amount of qualifying items referred to in Article 484 (3) and the related share premium accounts subject to phase out from CET1

486 (2)

Public sector capital injections grandfathered until 1 January 2018

483 (2)

5

Minority Interests (amount allowed in consolidated CET1)

84, 479, 480

5a

Independently reviewed interim profits net of any foreseeable charge or dividend

26 (2)

6

Common Equity Tier 1 (CET1) capital before regulatory adjustments

Common Equity Tier 1 (CET1) capital: regulatory adjustments

7

Additional value adjustments (negative amount)

34, 105

8

Intangible assets (net of related tax liability) (negative amount)

36 (1) (b), 37, 472 (4)

9

Empty Set in the EU

10

Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability where the conditions in Article 38 (3) are met) (negative amount)

36 (1) (c), 38, 472 (5)

Image 17

11

Fair value reserves related to gains or losses on cash flow hedges

33 (a)

12

Negative amounts resulting from the calculation of expected loss amounts

36 (1) (d), 40, 159, 472 (6)

13

Any increase in equity that results from securitised assets (negative amount)

32 (1)

14

Gains or losses on liabilities valued at fair value resulting from changes in own credit standing

33 (b)

15

Defined-benefit pension fund assets (negative amount)

36 (1) (e), 41, 472 (7)

16

Direct and indirect holdings by an institution of own CET1 instruments (negative amount)

36 (1) (f), 42, 472 (8)

17

Holdings of the CET1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)

36 (1) (g), 44, 472 (9)

18

Direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above the 10% threshold and net of eligible short positions) (negative amount)

36 (1) (h), 43, 45, 46, 49 (2) (3), 79, 472 (10)

19

Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above 10% threshold and net of eligible short positions) (negative amount)

36 (1) (i), 43, 45, 47, 48 (1) (b), 49 (1) to (3), 79, 470, 472 (11)

20

Empty Set in the EU

20a

Exposure amount of the following items which qualify for a RW of 1250%, where the institution opts for the deduction alternative

36 (1) (k)

20b

of which: qualifying holdings outside the financial sector (negative amount)

36 (1) (k) (i), 89 to 91

20c

of which: securitisation positions (negative amount)

36 (1) (k) (ii) 243 (1) (b) 244 (1) (b) 258

20d

of which: free deliveries (negative amount)

36 (1) (k) (iii), 379 (3)

21

Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability where the conditions in 38 (3) are met) (negative amount)

36 (1) (c), 38, 48 (1) (a), 470, 472 (5)

22

Amount exceeding the 15% threshold (negative amount)

48 (1)

Image 18

23

of which: direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities

36 (1) (i), 48 (1) (b), 470, 472 (11)

24

Empty Set in the EU

25

of which: deferred tax assets arising from temporary differences

36 (1) (c), 38, 48 (1) (a), 470, 472 (5)

25a

Losses for the current financial year (negative amount)

36 (1) (a), 472 (3)

25b

Foreseeable tax charges relating to CET1 items (negative amount)

36 (1) (l)

26

Regulatory adjustments applied to Common Equity Tier 1 in respect of amounts subject to pre-CRR treatment

26a

Regulatory adjustments relating to unrealised gains and losses pursuant to Articles 467 and 468

Of which: ... filter for unrealised loss 1

467

Of which: ... filter for unrealised loss 2

467

Of which: ... filter for unrealised gain 1

468

Of which: ... filter for unrealised gain 2

468

26b

Amount to be deducted from or added to Common Equity Tier 1 capital with regard to additional filters and deductions required pre CRR

481

Of which: ...

481

27

Qualifying AT1 deductions that exceed the AT1 capital of the institution (negative amount)

36 (1) (j)

28

Total regulatory adjustments to Common equity Tier 1 (CET1)

29

Common Equity Tier 1 (CET1) capital

Additional Tier 1 (AT1) capital: instruments

30

Capital instruments and the related share premium accounts

51, 52

31

of which: classified as equity under applicable accounting standards

32

of which: classified as liabilities under applicable accounting standards

33

Amount of qualifying items referred to in Article 484 (4) and the related share premium accounts subject to phase out from AT1

486 (3)

Public sector capital injections grandfathered until 1 January 2018

483 (3)

Image 19

34

Qualifying Tier 1 capital included in consolidated AT1 capital (including minority interests not included in row 5) issued by subsidiaries and held by third parties

85, 86, 480

35

of which: instruments issued by subsidiaries subject to phase out

486 (3)

36

Additional Tier 1 (AT1) capital before regulatory adjustments

Additional Tier 1 (AT1) capital: regulatory adjustments

37

Direct and indirect holdings by an institution of own AT1 Instruments (negative amount)

52 (1) (b), 56 (a), 57, 475 (2)

38

Holdings of the AT1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)

56 (b), 58, 475 (3)

39

Direct and indirect holdings of the AT1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above the 10% threshold and net of eligible short positions) (negative amount)

56 (c), 59, 60, 79, 475 (4)

40

Direct and indirect holdings by the institution of the AT1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above the 10% threshold net of eligible short positions) (negative amount)

56 (d), 59, 79, 475 (4)

41

Regulatory adjustments applied to additional tier 1 in respect of amounts subject to pre-CRR treatment and transitional treatments subject to phase out as prescribed in Regulation (EU) No 575/2013 (i.e. CRR residual amounts)

41a

Residual amounts deducted from Additional Tier 1 capital with regard to deduction from Common Equity Tier 1 capital during the transitional period pursuant to article 472 of Regulation (EU) No 575/2013

472, 472(3)(a), 472 (4), 472 (6), 472 (8) (a), 472 (9), 472 (10) (a), 472 (11) (a)

Of which items to be detailed line by line, e.g. Material net interim losses, intangibles, shortfall of provisions to expected losses etc

41b

Residual amounts deducted from Additional Tier 1 capital with regard to deduction from Tier 2 capital during the transitional period pursuant to article 475 of Regulation (EU) No 575/2013

477, 477 (3), 477 (4) (a)

Of which items to be detailed line by line, e.g. Reciprocal cross holdings in Tier 2 instruments, direct holdings of non-significant investments in the capital of other financial sector entities, etc

Image 20

41c

Amount to be deducted from or added to Additional Tier 1 capital with regard to additional filters and deductions required pre- CRR

467, 468, 481

Of which: ... possible filter for unrealised losses

467

Of which: ... possible filter for unrealised gains

468

Of which: ...

481

42

Qualifying T2 deductions that exceed the T2 capital of the institution (negative amount)

56 (e)

43

Total regulatory adjustments to Additional Tier 1 (AT1) capital

44

Additional Tier 1 (AT1) capital

45

Tier 1 capital (T1 = CET1 + AT1)

Tier 2 (T2) capital: instruments and provisions

46

Capital instruments and the related share premium accounts

62, 63

47

Amount of qualifying items referred to in Article 484 (5) and the related share premium accounts subject to phase out from T2

486 (4)

Public sector capital injections grandfathered until 1 January 2018

483 (4)

48

Qualifying own funds instruments included in consolidated T2 capital (including minority interests and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties

87, 88, 480

49

of which: instruments issued by subsidiaries subject to phase out

486 (4)

50

Credit risk adjustments

62 (c) & (d)

51

Tier 2 (T2) capital before regulatory adjustments

Tier 2 (T2) capital: regulatory adjustments

52

Direct and indirect holdings by an institution of own T2 instruments and subordinated loans (negative amount)

63 (b) (i), 66 (a), 67, 477 (2)

53

Holdings of the T2 instruments and subordinated loans of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)

66 (b), 68, 477 (3)

Image 21

54

Direct and indirect holdings of the T2 instruments and subordinated loans of financial sector entities where the institution does not have a significant investment in those entities (amount above 10% threshold and net of eligible short positions) (negative amount)

66 (c), 69, 70, 79, 477 (4)

54a

Of which new holdings not subject to transitional arrangements

54b

Of which holdings existing before 1 January 2013 and subject to transitional arrangements

55

Direct and indirect holdings by the institution of the T2 instruments and subordinated loans of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) (negative amount)

66 (d), 69, 79, 477 (4)

56

Regulatory adjustments applied to tier 2 in respect of amounts subject to pre-CRR treatment and transitional treatments subject to phase out as prescribed in Regulation (EU) No 575/2013 (i.e. CRR residual amounts)

56a

Residual amounts deducted from Tier 2capital with regard to deduction from Common Equity Tier 1 capital during the transitional period pursuant to article 472 of Regulation (EU) No 575/2013

472, 472(3)(a), 472 (4), 472 (6), 472 (8) (a), 472 (9), 472 (10) (a), 472 (11) (a)

Of which items to be detailed line by line, e.g. Material net interim losses, intangibles, shortfall of provisions to expected losses etc

56b

Residual amounts deducted from Tier 2 capital with regard to deduction from Additional Tier 1 capital during the transitional period pursuant to article 475 of Regulation (EU) No 575/2013

475, 475 (2) (a), 475 (3), 475 (4) (a)

Of which items to be detailed line by line, e.g. reciprocal cross holdings in at1 instruments, direct holdings of non significant investments in the capital of other financial sector entities, etc

56c

Amount to be deducted from or added to Tier 2 capital with regard to additional filters and deductions required pre CRR

467, 468, 481

Of which: ... possible filter for unrealised losses

467

Of which: ... possible filter for unrealised gains

468

Of which: ...

481

57

Total regulatory adjustments to Tier 2 (T2) capital

Image 22

58

Tier 2 (T2) capital

59

Total capital (TC = T1 + T2)

59a

Risk weighted assets in respect of amounts subject to pre-CRR treatment and transitional treatments subject to phase out as prescribed in Regulation (EU) No 575/2013(i.e. CRR residual amounts)

Of which: ... items not deducted from CET1 (Regulation (EU) No 575/2013residual amounts) (items to be detailed line by line, e.g. Deferred tax assets that rely on future profitability net of related tax liability, indirect holdings of own CET1, etc)

472, 472 (5), 472 (8) (b), 472 (10) (b), 472 (11) (b)

Of which: ... items not deducted from AT1 items (Regulation (EU) No 575/2013residual amounts) (items to be detailed line by line, e.g. Reciprocal cross holdings in T2 instruments, direct holdings of non-significant investments in the capital of other financial sector entities, etc.)

475, 475 (2) (b), 475 (2) (c), 475 (4) (b)

Items not deducted from T2 items (Regulation (EU) No 575/2013residual amounts) (items to be detailed line by line, e.g. Indirect holdings of own t2 instruments, indirect holdings of non-significant investments in the capital of other financial sector entities, indirect holdings of significant investments in the capital of other financial sector entities etc)

477, 477 (2) (b), 477 (2) (c), 477 (4) (b)

60

Total risk weighted assets

Capital ratios and buffers

61

Common Equity Tier 1 (as a percentage of risk exposure amount)

92 (2) (a), 465

62

Tier 1 (as a percentage of risk exposure amount)

92 (2) (b), 465

63

Total capital (as a percentage of risk exposure amount)

92 (2) (c)

64

Institution specific buffer requirement (CET1 requirement in accordance with article 92 (1) (a) plus capital conservation and countercyclical buffer requirements, plus systemic risk buffer, plus the systemically important institution buffer (G-SII or O-SII buffer), expressed as a percentage of risk exposure amount)

CRD 128, 129, 130

65

of which: capital conservation buffer requirement

66

of which: countercyclical buffer requirement

67

of which: systemic risk buffer requirement

Image 23

67a

of which: Global Systemically Important Institution (G-SII) or Other Systemically Important Institution (O-SII) buffer

CRD 131

68

Common Equity Tier 1 available to meet buffers (as a percentage of risk exposure amount)

CRD 128

69

[non relevant in EU regulation]

70

[non relevant in EU regulation]

71

[non relevant in EU regulation]

Capital ratios and buffers

72

Direct and indirect holdings of the capital of financial sector entities where the institution does not have a significant investment in those entities (amount below 10% threshold and net of eligible short positions)

36 (1) (h), 45, 46, 472 (10) 56 (c), 59, 60, 475 (4) 66 (c), 69, 70, 477 (4)

73

Direct and indirect holdings by the institution of the CET 1 instruments of financial sector entities where the institution has a significant investment in those entities (amount below 10% threshold and net of eligible short positions)

36 (1) (i), 45, 48, 470, 472 (11)

74

Empty Set in the EU

75

Deferred tax assets arising from temporary differences (amount below 10% threshold, net of related tax liability where the conditions in Article 38 (3) are met)

36 (1) (c), 38, 48, 470, 472 (5)

Applicable caps on the inclusion of provisions in Tier 2

76

Credit risk adjustments included in T2 in respect of exposures subject to standardized approach (prior to the application of the cap)

62

77

Cap on inclusion of credit risk adjustments in T2 under standardised approach

62

78

Credit risk adjustments included in T2 in respect of exposures subject to internal ratings-based approach (prior to the application of the cap)

62

79

Cap for inclusion of credit risk adjustments in T2 under internal ratings-based approach

62

Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2013 and 1 Jan 2022)

80

Current cap on CET1 instruments subject to phase out arrangements

484 (3), 486 (2) & (5)

Image 24

81

Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities)

484 (3), 486 (2) & (5)

82

Current cap on AT1 instruments subject to phase out arrangements

484 (4), 486 (3) & (5)

83

Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities)

484 (4), 486 (3) & (5)

84

Current cap on T2 instruments subject to phase out arrangements

484 (5), 486 (4) & (5)

85

Amount excluded from T2 due to cap (excess over cap after redemptions and maturities)

484 (5), 486 (4) & (5)

---

ANNEX VII

Instructions for completing the transitional own funds disclosure template

| (1) | Institutions shall disclose column (A) of the template called ‘Disclosure date’ the amount related to the item labelled in the corresponding row for which column (B) ‘CRR article reference’ mentions the applicable regulatory provisions (where ‘CRR’ refers to Regulation (EU) No 575/2013). The amounts disclosed in column (A) shall reflect the regulatory capital position of the institutions at the disclosure date during the transitional period and shall be net of the regulatory adjustments that have been phased-in up to the disclosure date. |
| --- | --- |

(1)

| (2) | Institutions shall disclose in the visible cells of column (C) ‘Amounts to be subject to pre-CRR treatment or CRR prescribed residual amount’ the amount related to the item labelled in the corresponding row for which column (B) ‘CRR article reference’ mentions the applicable regulatory provisions (where ‘CRR’ refers to Regulation (EU) No 575/2013). The amounts disclosed shall reflect the residual amount of the regulatory adjustment i) that, under the national transposition measures, will continue to be applied to a part of the regulatory capital other than the part to which the adjustment shall be made once the transitional period is over, or ii) that is not otherwise deducted at the point of the disclosure date. |
| --- | --- |

(2)

| (3) | By way of exception from paragraph 2, for rows 26a, 26b, 41a to 41c, 56a to 56c, 59a and all rows to these deriving from them, institutions shall disclose in column (A) the residual amount of the regulatory adjustments referred to in paragraph 3 respectively included in the calculation of the Common Equity Tier 1 capital, Additional Tier 1 capital, Tier 2 capital and Total capital. |
| --- | --- |

(3)

| (4) | With regard to unrealised losses and gains measured at fair value referred to in Articles 467 and 468 of Regulation (EU) No 575/2013, institutions shall disclose the amount excluded from Common Equity Tier 1 capital pursuant to Article 467 and 468 in column (A) under the row 26a. Institutions shall include additional rows relating to this row in order to specify the nature of assets or liabilities, like equity or debt instruments, for which the unrealised losses or gains are excluded from Common Equity Tier 1 capital. |
| --- | --- |

(4)

| (5) | With regard to deductions from Common Equity Tier 1 capital referred to in Article 469 of Regulation (EU) No 575/2013, institutions shall disclose the amounts to be deducted in column (A) and the residual amounts in column (C) under the rows related to the deductions items. The residual amounts to be deducted pursuant to Article 472 of Regulation (EU) No 575/2013 shall also be disclosed under row 41a (and below) for the amount to be deducted from Additional Tier 1 capital and under row 56a for the amount to be deducted from Tier 2 capital. Institutions shall include additional rows relating to rows 41a and 56a in order to specify the relevant items subject to this treatment. |
| --- | --- |

(5)

| (6) | With regard to deductions from Additional Tier 1 capital referred to in Article 474 of Regulation (EU) No 575/2013, institutions shall disclose the amounts to be deducted in column (A) and the residual amounts in column (C) under the rows related to the deductions items. The residual amounts to be deducted pursuant to Article 475 of Regulation (EU) No 575/2013 shall also be disclosed under row 56b for the amount to be deducted from Tier 2 capital. Institutions shall include additional rows relating to row 56b in order to specify the relevant items subject to this treatment. |
| --- | --- |

(6)

| (7) | With regard to deductions from Tier 2 capital referred to in Article 476 of Regulation (EU) No 575/2013, institutions shall disclose the amounts to be deducted in column (A) and the residual amounts in column (C) under the rows related to the deductions items. The residual amounts to be deducted pursuant to Article 477 of Regulation (EU) No 575/2013 shall also be disclosed under row 41c for the amount to be deducted from Additional Tier 1 capital. Institutions shall include additional rows relating to row 41c in order to specify the relevant items subject to this treatment. |
| --- | --- |

(7)

| (8) | With regard to minority interests, institutions shall disclose in column (A) under row 5 the sum of minority interests that qualify as Common Equity Tier 1 capital pursuant to Part Two Title II of Regulation (EU) No 575/2013 and minority interests that would qualify as consolidated reserves as referred to in Articles 479 and 480 of Regulation (EU) No 575/2013. Institutions shall also disclose in column (C) under row 5 the minority interests that would qualify as consolidated reserves as referred to in Articles 479 and 480 of Regulation (EU) No 575/2013. |
| --- | --- |

(8)

| (9) | With regard to filters and deductions referred to in Article 481 of Regulation (EU) No 575/2013, institutions shall disclose in column (A) the amount of the adjustments to be included in or deducted from Common Equity Tier 1 capital, Tier 1 capital and Tier 2 capital under rows 26b, 41c and 56c respectively. Institutions shall include additional rows relating to rows 26b, 41c and 56c in order to specify the relevant items subject to this treatment. |
| --- | --- |

(9)

| (10) | Residual amounts relating to deductions from Common Equity Tier 1 capital, Additional Tier 1 capital and Tier 2 capital that are risk weighted pursuant to Articles 470, 472, 475 and 477 of Regulation (EU) No 575/2013 shall be disclosed in column (A) under row 59a. The disclosed amount shall be the risk weighted amount. |
| --- | --- |

(10)

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DECISIONS

| 31.12.2013 | EN | Official Journal of the European Union | L 355/89 |
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31.12.2013

EN

Official Journal of the European Union

L 355/89

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COUNCIL DECISION

of 6 December 2013

establishing the position to be taken by the European Union within the Ninth Ministerial Conference of the World Trade Organization regarding food security, Tariff Rate Quota administration and the Monitoring Mechanism

(2013/809/EU)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207(4), in conjunction with Article 218(9) thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | The European Union attaches paramount importance to the functioning and progressive strengthening of the multilateral trading system, and recognises the need to advance the Doha Round of multilateral trade negotiations. The successful outcome of the Ninth Ministerial Conference of the World Trade Organization (WTO) is a necessary step toward this objective. |
| --- | --- |

(1)

The European Union attaches paramount importance to the functioning and progressive strengthening of the multilateral trading system, and recognises the need to advance the Doha Round of multilateral trade negotiations. The successful outcome of the Ninth Ministerial Conference of the World Trade Organization (WTO) is a necessary step toward this objective.

| (2) | Development is at the heart of the Doha Round of multilateral trade negotiations. At its meeting of 31 July 2002, the General Council of the WTO approved the recommendation of the Special Session of the Committee on Trade and Development (CTD) to establish a Monitoring Mechanism for special and differential treatment. The aim of such Monitoring Mechanism is to contribute to facilitating the integration of developing and least-developed WTO members into the multilateral trading system. |
| --- | --- |

(2)

Development is at the heart of the Doha Round of multilateral trade negotiations. At its meeting of 31 July 2002, the General Council of the WTO approved the recommendation of the Special Session of the Committee on Trade and Development (CTD) to establish a Monitoring Mechanism for special and differential treatment. The aim of such Monitoring Mechanism is to contribute to facilitating the integration of developing and least-developed WTO members into the multilateral trading system.

| (3) | The efficient management of Tariff Rate Quotas (TRQ) and transparency regarding their use is essential for making sure that previous commitments taken during the Uruguay Round regarding market access for agriculture products are properly implemented. Negotiations conducted in the WTO throughout 2013 have allowed WTO members to reach agreement regarding the implementation of a TRQ administration mechanism, which encompasses transparency provisions and an underfill mechanism. |
| --- | --- |

(3)

The efficient management of Tariff Rate Quotas (TRQ) and transparency regarding their use is essential for making sure that previous commitments taken during the Uruguay Round regarding market access for agriculture products are properly implemented. Negotiations conducted in the WTO throughout 2013 have allowed WTO members to reach agreement regarding the implementation of a TRQ administration mechanism, which encompasses transparency provisions and an underfill mechanism.

| (4) | WTO members should have the ability to implement the necessary programmes for food security purposes, including public stockholding, in line with WTO rules. Public stockholding programmes for food security purposes need to meet specific conditions agreed among WTO members so as not to distort international trade. Negotiations conducted in the WTO throughout 2013 have allowed WTO members to find an appropriate solution regarding such programmes implemented by developing countries in the form of an understanding among WTO members not to challenge such programmes during a specific period of time provided that they meet a certain set of conditions (the ‘due restraint’ clause). |
| --- | --- |

(4)

WTO members should have the ability to implement the necessary programmes for food security purposes, including public stockholding, in line with WTO rules. Public stockholding programmes for food security purposes need to meet specific conditions agreed among WTO members so as not to distort international trade. Negotiations conducted in the WTO throughout 2013 have allowed WTO members to find an appropriate solution regarding such programmes implemented by developing countries in the form of an understanding among WTO members not to challenge such programmes during a specific period of time provided that they meet a certain set of conditions (the ‘due restraint’ clause).

| (5) | It is appropriate, therefore, to establish the position to be taken by the European Union within the Ninth Ministerial Conference of the WTO on food security, Tariff Rate Quota administration and the Monitoring Mechanism, |
| --- | --- |

(5)

It is appropriate, therefore, to establish the position to be taken by the European Union within the Ninth Ministerial Conference of the WTO on food security, Tariff Rate Quota administration and the Monitoring Mechanism,

HAS ADOPTED THIS DECISION:

Article 1

The position of the European Union within the Ninth Ministerial Conference of the World Trade Organization regarding food security, Tariff Rate Quota administration and the Monitoring Mechanism shall be to support the adoption of the following draft WTO decisions:

| — | food security WT/MIN(13)/W/10; |
| --- | --- |

—

food security WT/MIN(13)/W/10;

| — | tariff Rate Quota WT/MIN(13)/W/11; |
| --- | --- |

—

tariff Rate Quota WT/MIN(13)/W/11;

| — | the Monitoring Mechanism WT/MIN(13)/W/17 |
| --- | --- |

—

the Monitoring Mechanism WT/MIN(13)/W/17

by the Ninth Ministerial Conference.

Article 2

This Decision shall enter into force on the day of its adoption.

Done at Brussels, 6 December 2013.

For the Council

The President

D. BARAKAUSKAS

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| 31.12.2013 | EN | Official Journal of the European Union | L 355/90 |
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31.12.2013

EN

Official Journal of the European Union

L 355/90

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COUNCIL DECISION

of 16 December 2013

appointing three Belgian members of the Committee of the Regions

(2013/810/EU)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 305 thereof,

Having regard to the proposal of the Belgian Government,

Whereas:

| (1) | On 22 December 2009 and on 18 January 2010, the Council adopted Decisions 2009/1014/EU and 2010/29/EU appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2010 to 25 January 2015 (1). |
| --- | --- |

(1)

On 22 December 2009 and on 18 January 2010, the Council adopted Decisions 2009/1014/EU and 2010/29/EU appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2010 to 25 January 2015 (1).

| (2) | Three members' seats on the Committee of the Regions have become vacant following the end of the terms of office of Mr Xavier DESGAIN, Mr Jean-François ISTASSE and Mr Michel LEBRUN. |
| --- | --- |

(2)

Three members' seats on the Committee of the Regions have become vacant following the end of the terms of office of Mr Xavier DESGAIN, Mr Jean-François ISTASSE and Mr Michel LEBRUN.

HAS ADOPTED THIS DECISION:

Article 1

The following are hereby appointed as members to the Committee of the Regions for the remainder of the current term of office, which runs until 25 January 2015:

| — | Mr Xavier DESGAIN, Conseiller communal à Charleroi |
| --- | --- |

—

Mr Xavier DESGAIN, Conseiller communal à Charleroi

| — | Mr Jean-François ISTASSE, Conseiller communal à Verviers |
| --- | --- |

—

Mr Jean-François ISTASSE, Conseiller communal à Verviers

| — | Mr Michel LEBRUN, Conseiller communal à Viroinval. |
| --- | --- |

—

Mr Michel LEBRUN, Conseiller communal à Viroinval.

Article 2

This Decision shall enter into force on the day of its adoption.

Done at Brussels, 16 December 2013.

For the Council

The President

V. JUKNA

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(1)  
  OJ L 348, 29.12.2009, p. 22 and OJ L 12, 19.1.2010, p. 11.

1

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| 31.12.2013 | EN | Official Journal of the European Union | L 355/91 |
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31.12.2013

EN

Official Journal of the European Union

L 355/91

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COUNCIL DECISION

of 17 December 2013

determining for the General Secretariat of the Council the appointing authority and the authority empowered to conclude contracts of employment and repealing Decision 2011/444/EU

(2013/811/EU)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Staff Regulations of Officials of the European Union and the Conditions of Employment of Other Servants of the European Union, as laid down by Council Regulation (EEC, Euratom, ECSC) No 259/68 (1), and in particular Article 2 of those Staff Regulations and Article 6 of those Conditions of Employment,

Whereas:

| (1) | Under the first subparagraph of Article 240(2) of the Treaty on the Functioning of the European Union, the General Secretariat of the Council comes under the responsibility of a Secretary-General. |
| --- | --- |

(1)

Under the first subparagraph of Article 240(2) of the Treaty on the Functioning of the European Union, the General Secretariat of the Council comes under the responsibility of a Secretary-General.

| (2) | In the light of Regulation (EU, Euratom) No 1023/2013 of the European Parliament and of the Council (2) introducing a new function group AST/SC, a new decision should be adopted, determining for the General Secretariat of the Council the appointing authority and the authority empowered to conclude contracts of employment, and Council Decision 2011/444/EU (3) should be repealed, |
| --- | --- |

(2)

In the light of Regulation (EU, Euratom) No 1023/2013 of the European Parliament and of the Council (2) introducing a new function group AST/SC, a new decision should be adopted, determining for the General Secretariat of the Council the appointing authority and the authority empowered to conclude contracts of employment, and Council Decision 2011/444/EU (3) should be repealed,

HAS ADOPTED THIS DECISION:

Article 1

The powers conferred by the Staff Regulations of Officials of the European Union (‘the Staff Regulations’) on the Appointing Authority, and by the Conditions of Employment of Other Servants of the European Union (‘the Conditions of Employment’) on the authority competent to conclude contracts of employment shall, as regards the General Secretariat of the Council, be exercised:

| (a) | by the Council for the Secretary-General; |
| --- | --- |

(a)

by the Council for the Secretary-General;

| (b) | by the Council, on a proposal from the Secretary-General, for the application to Directors-General of Articles 1a, 30, 34, 41, 49, 50 and 51 of the Staff Regulations; |
| --- | --- |

(b)

by the Council, on a proposal from the Secretary-General, for the application to Directors-General of Articles 1a, 30, 34, 41, 49, 50 and 51 of the Staff Regulations;

| (c) | by the Secretary-General in other cases. |
| --- | --- |

(c)

by the Secretary-General in other cases.

The Secretary-General is authorised to delegate, in whole or in part, to the Director-General of Administration any or all of his powers as regards the application of the Conditions of Employment and the application of the Staff Regulations to officials in the AST and AST/SC function groups, except for powers in respect of the appointment and termination of service of officials and the engagement of other servants.

Article 2

Council Decision 2011/444/EU is hereby repealed.

Article 3

This Decision enters into force on 1 January 2014.

Done at Brussels, 17 December 2013.

For the Council

The President

L. LINKEVIČIUS

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(1)  Council Regulation (EEC, Euratom, ECSC) No 259/68 of 29 February 1968 laying down the Staff Regulations of Officials and the Conditions of Employment of Other Servants of the European Communities (OJ L 56, 4.3.1968, p. 1).

1

(2)  Regulation (EU, Euratom) No 1023/2013 of the European Parliament and of the Council of 22 October 2013 amending the Staff Regulations of Officials of the European Union and the Conditions of Employment of Other Servants of the European Union (OJ L 287, 29.10.2013, p. 15).

2

(3)  Council Decision 2011/444/EU of 12 July 2011 determining for the General Secretariat of the Council the appointing authority and the authority empowered to conclude contracts of employment and repealing Decision 2006/491/EC, Euratom (OJ L 191, 22.7.2011, p. 21).

3

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Corrigenda

| 31.12.2013 | EN | Official Journal of the European Union | L 355/92 |
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EN

Official Journal of the European Union

L 355/92

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Corrigendum to Directive 2009/48/EC of the European Parliament and of the Council of 18 June 2009 on the safety of toys

(
  Official Journal of the European Union L 170 of 30 June 2009
  )

On page 19:

Article 53(2):

for:

‘..., provided that such toys meet the requirements set out in Part 3 of Annex II to Directive 88/378/EEC and ...’,

read:

‘..., provided that such toys meet the requirements set out in Section 3 of Part II of Annex II to Directive 88/378/EEC and ...’;

Article 55, first paragraph:

for:

‘Directive 88/378/EEC, except Article 2(1) and Part 3 of Annex II, is repealed with effect from 20 July 2011. Article 2(1) thereof and Part 3 of Annex II thereto are repealed with effect from 20 July 2013.’,

read:

‘Directive 88/378/EEC, except Article 2(1) and Section 3 of Part II of Annex II, is repealed with effect from 20 July 2011. Article 2(1) thereof and Section 3 of Part II of Annex II thereto are repealed with effect from 20 July 2013.’.

---