3448/93 - - - I
1This document is meant purely as a documentation tool and the institutions do not assume any liability for its con-
tents
COUNCIL REGULATION (EC) No 3448/93
of 6 December 1993
laying down the trade arrangements applicable to certain goods resulting from the processing of
agricultural products
(OJ No L 318, 20. 12. 1993, p. 18)
Amended by:
Official Journal
No page date
Council Regulation (EC) No 1097/98 of 25 May 1998 L 157 1 30. 5. 1998
Commission Regulation (EC) No 2491/98 of 18 November 1998 L 309 28 19. 11. 1998
3448/93 - - - I
ICOUNCIL REGULATION (EC) No 3448/93
of 6 December 1993
laying down the trade arrangements applicable to certain goods resulting from the processing of
agricultural products
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the T reaty establishing the EuropeanEconomic Community, and in particular Articles 43 and
113 thereof,
Having regard to the proposal from the Commission (
1),
Having regard to the opinion of the European Parlia-
ment (2),
Having regard to the opinion of the Economic and Social
Committee (3),
Whereas Articles 38 to 47 of the T reaty provide for the
establishment of a common agricultural policy covering the
agricultural products listed in Annex II to the T reaty;
Whereas certain agricultural products are used in numer-
ous goods not covered by Annex II to the T reaty;
Whereas it is necessary to provide for measures under the
common agricultural policy and the common commercial
policy to take account of the impact of trade in such goods
on the objectives of Article 39 of the T reaty and of how
measures adopted to implement Article 43 of the T reaty
affect the economic position of such goods, given the dif-
ferences between the costs of procuring agricultural prod-
ucts within and outside the Community and the differences
in the prices of agricultural products;
Whereas the T reaty lays down that agricultural policy and
commercial policy are Community policies; whereas it is
necessary to establish for certain goods resulting from the
processing of agricultural products general and comprehen-
sive rules, applicable throughout the Community, relating
to trade in these goods, in order to attain the objectives of
the T reaty;
Whereas Council Regulation (EEC) No 3033/80 of 11 No-
vember 1980 laying down the trade arrangements appli-
cable to certain goods resulting from the processing of
agricultural products (4)p r o v i d e sf o rt h el e v y i n go ni m -
ports of certain goods of a charge consisting of a fixed
component for the protection of the processing industry
and a variable component to offset any difference between
the prices of the relevant agricultural products in the Com-
munity and on the world market;
(1) OJ No C 126, 7. 5. 1993, p. 13.
(2) OJ No C 315, 22. 11. 1993.
(3) OJ No C 304, 10. 11. 1993, p. 8.
(4) OJ No L 323, 29. 11. 1980, p. 1. Regulation as last
amended by Regulation (EEC) No 1436/90 (OJ No L 138,31. 5. 1990, p. 9).
3448/93 - - - I
IIWhereas the overall approach of the arrangements intro-
duced by Regulation (EEC) No 3033/80 must be main-
tained, with certain extensions as explained below and cer-
tain adjustments; whereas, on the one hand, it is
appropriate to draw up, in respect of the goods to which
the arrangements currently apply, set out in T able 1 of
Annex B, the list of agricultural products for which price
differences between the world market and the Community
market can be offset on importation, and, on the other
hand, it must be possible to identify among those agricul-
tural products the basic products for which such differ-
ences are actually recorded, the quantities of other agricul-
tural products, assimilated products or products resulting
from their processing being converted into equivalent
quantities of basic products;
Whereas certain amendments are needed to the rules ap-
plicable to trade in these goods to take account of devel-opments in the Community’s agreements and in the com-
mon agricultural policy;
Whereas certain goods falling within Chapters 1 to 24 of
the combined nomenclature are not covered by Regulation
(EEC) No 3033/80; whereas these goods are also obtained
using agricultural products subject to the common agricul-
tural policy; whereas the charges applied to imports of
such goods must therefore likewise cover the difference be-
tween the world market prices and the prices on the Com-
munity market for the agricultural products used in their
production and ensure the protection of the processing in-
dustry concerned; whereas it is therefore necessary to con-
solidate the rules applying to all the goods obtained in sig-
nificant proportion from agricultural products;
Whereas, under agreements entered into, the Community
is to limit such charges to covering, in whole or in part,
differences in the price of agricultural products used in the
production of the goods in question; whereas it is accord-
ingly necessary to establish for these goods that part of the
overall charge which covers the differences between the
prices of the agricultural products taken into account;
Whereas, for the basic products concerned, the offsetting
of the price differences between the world market and the
Community market takes the form of agricultural levies;
whereas it is necessary to maintain a close link between
the calculation of the agricultural component of the charge
applicable to goods and that applicable to basic products
imported in the unaltered state;
Whereas, in order to avoid undue administrative formal-
ities, negligible amounts should not be applied and
Member States should be permitted to refrain from adjust-
ing amounts relating to a given transaction where the bal-
ance of the amounts concerned is itself negligible;
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IIIWhereas the implementation of preferential agreements
should not complicate the procedures applicable to trade
with third countries; whereas the implementing rules must
therefore ensure that goods declared for export under a
preferential arrangement are not in fact exported in ac-
cordance with the general arrangements and vice versa;
Whereas arrangements must be made for export refunds
on certain agricultural products used in the manufacture of
goods not covered by Annex II to the T reaty in order not
to penalize producers of the said goods for the prices at
which they are obliged to procure their supplies as a result
of the common agricultural policy; whereas such refunds
may cover only the difference between the price of an
agricultural product on the Community market and world
market respectively; whereas these arrangements should ac-
cordingly be established as part of the common organiz-
ation of the markets concerned;
Whereas Article 13 of Council Regulation (EEC)
No 1766/92 of 30 June 1992 on the common organization
of the market in cereals (1) and the corresponding Articles
of certain other regulations on the common organization
of the markets in agricultural products provide for the
granting of such refunds; whereas the implementing rules
should be adopted under the management committee pro-
cedure referred to in Article 23 of Regulation (EEC)
No 1766/92 and the c orresponding Articles of the other
Regulations concerned; whereas the amounts of the re-
funds should be fixed under the same procedure as the
amounts of the refunds for the agricultural products ex-
ported in the unaltered state; whereas the implementing
rules for the said procedure must be established having
regard essentially to the manufacturing processes of the
goods concerned; whereas the implementing rules should
accordingly be established on the same basis;
Whereas the mechanism of agricultural protection provided
for by this Regulation may prove defective under excep-
tional circumstances; whereas that risk may also arise in
the context of preferential agreements; whereas in order to
avoid in such cases leaving the Community market without
defence against disturbances which could result from this,
it is appropriate to provide for all necessary measures to
be taken rapidly;
Whereas Council Regulation (EEC) No 2913/92 of 12 Oc-
tober 1992 establishing the Community customs code (2)
should be made applicable to trade covered by this Re-
gulation;
(1) OJ No L 181, 1. 7. 1992, p. 21.
(2) OJ No L 302, 19. 10. 1992, p. 1.
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IVWhereas the distinction drawn between agricultural prod-
ucts covered by Annex II to the T reaty and goods not cov-
ered by Annex II is a criterion specific to the Community,
based on the situation of agriculture and the food industry
in the Community; whereas the situation may be apprecia-
bly different in certain third countries with which the Com-
munity concludes agreements; whereas, therefore, provision
must be made in such agreements for the possibility of
extending the general rules applicable to processed agricul-
tural products not covered by Annex II to the T reaty, mu-
tatis mutandis , to certain agricultural products covered by
Annex II to be T reaty;
Whereas the Regulation requires detailed implementing
rules; whereas it is appropriate for those detailed rules to
be laid down after consulting a management committee on
which the Member States are represented; whereas the
rules should include, in particular, rules on fixing the quan-tities of basic products considered to have been used in
the manufacture of goods covered by Regulation (EEC)
No 3033/80 and listed in T able 1 of Annex B to this Re-
gulation, which replace Council Regulation (EEC)
No 3034/80 of 11 November 1980 fixing the quantities of
basic products considered to have been used in the manu-
facture of goods covered by Regulation (EEC)
No 3033/80 (
1),
HAS ADOPTED THIS REGULATION:
(1) OJ No L 323, 29. 11. 1980, p. 7. Regulation as last
amended by Commission Regulation (EEC) No 572/91(OJ No L 63, 9. 3. 1991, p. 24).
3448/93 - - - I
1Article 1
1. This Regulation determines the trade arrangements
applicable to certain goods defined in Annex B.
2. For the purposes of this Regulation:
— “agricultural products” shall mean products covered by
Annex II to the T reaty,
— “goods” shall mean products not covered by Annex II
to the T reaty and listed in Annex B.
2a. For the purposes of application of certain preferential
agreements:
— “agricultural component” shall mean the part of the
charge corresponding to the Community Customs T ar-
iff duties applicable to the agricultural products listed
in Annex A or, where appropriate, the duties appli-
cable to agricultural products originating in the
countries concerned for the quantities of these agricul-
tural products considered to have been used, as re-ferred to in Article 13,
— “non-agricultural component” shall mean the part of
the charge corresponding to the Common Customs
T ariff duties, reduced by the agricultural component
defined in the first indent,
— “basic products” shall mean certain agricultural prod-
ucts covered by Annex A to this Regulation or assimi-
lated to those products or resulting from their proces-
sing, for which the duties published in the Common
Customs T ariff serve to determine the agricultural
component of the charge applicable to the goods.
3. This Regulation may also apply to certain agriculturalproducts in the framework of preferential trade.
In that case the list of those agricultural products subject
to the rules governing trade in goods shall be established
by the agreement concerned.
TITLE I
TRADE ARRANGEMENTS
CHAPTER I
Importation
Section I
Trade with non-member countries
Article 2
1. Save where otherwise provided in this Regulation, the
Common Customs T ariff duties shall apply to the goods
listed in Annex B.3448/93
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2For the goods listed in T able 1 of Annex B, the charge
shall consist of an ad valorem duty, designated the “fixed
component”, and a specific amount set in ecus, designated
the “agricultural component”.
For the goods listed in T able 2 of Annex B, the agricul-
tural component of the charge shall be part of the charge
applicable to imports of such goods.
2. Subject to Articles 10 and 10a, the levying of any cus-
toms duty or charge having equivalent effect other than
the charge provided for in paragraph 1 shall be prohibited.
3. The general rules for interpretation of the Combined
Nomenclature and the special rules for application of the
Nomenclature shall apply for the purposes of classification
of the products covered by this Regulation; the tariff no-
menclature resulting from application of this Regulation
shall be included in the Common Customs T ariff.
4. The detailed rules for application of this Regulation
shall be adopted in accordance with the procedure laid
down in Article 16.
Article 3
(Deleted)
Article 4
1. Where the Common Customs T ariff lays down a maxi-
mum charge, the charge provided for in Article 2 may not
exceed this maximum.
Where the maximum charge referred to in the previous
subparagraph may be applied only under specific condi-
tions, these conditions shall be determined in accordance
with the procedure laid down in Article 11(1) of Council
Regulation (EEC) No 2658/87 of 23 July 1987 on the tar-
iff and statistical nomenclature and on the Common Cus-
toms T ariff (1).
2. Where the maximum charge consists of an ad valorem
duty plus an additional duty on various kinds of sugar, ex-
pressed as sucrose (AD S/Z), or on flour (AD F/M), such
additional duty shall be that laid down in the Common
Customs T ariff.
Article 5
(Deleted)
(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by
Regulation (EC) No 2308/97 (OJ L 321, 22.11.1997, p. 1).1097/98
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3Section II
Preferential trade
Article 6
1. The agricultural component applicable in the frame-
work of preferential trade shall be the specific amount
fixed in the Common Customs T ariff.
However, where the country or countries concerned satisfy
the requirements of Community legislation for processed
products, adopt the same basic products as the Commun-
ity, cover the same goods and use the same coefficients as
the Community:
(a) this agricultural component may be determined on the
basis of the quantities of basic products actually used if
the Community has concluded a customs cooperation
agreement covering the establishment of such quan-
tities;
(b) the duty applicable on importation of the basic product
m a yb er e p l a c e db ya na m o u n te s t a b l i s h e do nt h eb a s i s
of the difference between agricultural prices in the
Community and those in the country or region con-
cerned, or by an amount offsetting a jointly established
price for the region concerned;
(c) where application of point (b) results in amounts with
little impact on the goods covered, this arrangement
may be replaced by a system of flat rate amounts or
rates.
2. The agricultural components, with any reductions, ap-
plicable to imports under a preferential agreement shall be
converted into national currency by applying the same ex-
change rate as applicable to non-preferential trade.
3. The ad valorem duties corresponding to the agricul-
tural component of the charge for the goods in T able 2 of
Annex B may be replaced by another agricultural compo-
nent where provided for by a preferential agreement.
4. The detailed rules for applying this Article shall be
adopted in accordance with the procedure laid down in Ar-
ticle 16.
If necessary, these detailed rules shall cover in particular:
— completion and circulation of the documents necessary
for granting these arrangements,
— the measures necessary to avoid diversions of trade,
— the list of basic products.1097/98
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45. Where methods of analysing the agricultural products
used are necessary, the methods specified for the agricul-
tural products in question in the case of refunds on exports
to third countries shall be used.
6. The Commission shall publish the charges resulting
from application of the agreements referred to in para-
graphs 2 and 3.
Article 7
1. Where a preferential agreement provides for the re-
duction or phasing-out of the non-agricultural part of the
charge, this shall be the fixed component in the case of the
goods listed in T able 1 of Annex B.
2. Where a preferential agreement provides for a reduc-
tion in the agricultural component, whether or not within
the limits of a tariff quota, the detailed rules for determin-
ing and managing such reduced agricultural components
shall be adopted in accordance with the procedure laid
down in Article 16, provided the agreement specifies:
— the products eligible for these reductions,
— the quantities of goods or value of any quotas to which
these reductions apply or the method of calculating
these quantities or values,
— the factors determining the reduction in the agricul-
tural component.
3. The detailed rules necessary for initiating and manag-
ing reductions in the non-agricultural components of the
charge shall be adopted in accordance with the procedure
laid down in Article 16.
4. The Commission shall publish the charges resulting
from application of the preferential agreements referred to
in paragraphs 1 and 2.
CHAPTER 2
Exportation
Article 8
1. On exportation of the goods, the agricultural products
which have been used and which satisfy the conditions laid
down in Article 9 (2) of the T reaty may qualify for refunds
established pursuant to the regulations on the common or-
ganization of the market in the sectors concerned.
No export refund may be granted on agricultural products
incorporated into goods not covered by a common organiz-
ation of the market providing for export refunds on prod-
ucts exported in the form of such goods.1097/98
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52. The list of goods qualifying for refunds shall be estab-
lished, taking account of:
— t h ei m p a c to ft h ed i f f e r e n c eb e t w e e nt h ep r i c e so nt h e
Community market and on the world market of the
agricultural products used in their production,
— the need to cover this difference in whole or in part,
to allow exportation of the agricultural products used
in the goods concerned.
The list shall be drawn up pursuant to the regulations on
the common organization of the agricultural markets.
3. The common implementing rules for the refund ar-
rangements referred to in this Article shall be adopted in
accordance with the procedure laid down in Article 16.
T h ea m o u n t so ft h er e f u n d ss h a l lb ef i x e di na c c o r d a n c e
with the same procedure as for the granting of refunds on
the agricultural products concerned when they are ex-
ported in the unprocessed state.
4. Where the arrangements for the direct offsetting re-
ferred to in Article 6 (1) (b) are established within the
framework of a preferential agreement, the amounts pay-
able on exports to the country or countries concerned by
the agreement shall be determined jointly and on the same
basis as the agricultural component of the charge under
the conditions laid down in the agreement.
These amounts shall be established in accordance with the
procedure laid down in Article 16. The implementing rules
which may be necessary pursuant to this paragraph, and in
particular measures to ensure that goods declared for ex-
port under a preferential arrangement are not in fact ex-
ported under a non-preferential arrangement or vice versa,
s h a l lb ea d o p t e db yt h es a m ep r o c e d u r e .
Where methods of analysing the agricultural products used
are necessary, the methods specified for the agricultural
products in question in the case of refunds on exports to
third countries shall be used.
Article 9
Where, pursuant to a regulation on the common organiz-
ation of a particular market, levies, charges or other
measures are applied to exports of an agricultural product
listed in Annex A, appropriate measures with regard to
certain goods the export of which is likely to hinder
achievement of the objective in the agricultural sector in
question, because of their high content of the agricultural
product concerned and the uses to which they may be put,
may be decided, in accordance with the procedure laid
down in Article 16, taking due account of the specific in-
terest of the processing industry.3448/93
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6TITLE II
GENERAL PROVISIONS
Article 10
Where there is a danger that a reduction in the agricul-
tural component applicable to imports of goods under a
preferential agreement could disturb the agricultural
markets or the markets in the goods concerned, the safe-
guard clauses applicable to imports of the agricultural
products concerned shall also apply to the goods listed in
Annex B.
For the purposes of assessing the disturbances in question,
account shall be taken of the characteristics of the goods
actually imported under the preferential arrangements
compared with the characteristics of the goods traditionally
imported prior to the introduction of these arrangements.
Article 10a
1. In order to prevent or counteract adverse effects on
the Community market which may result from imports of
certain goods resulting from the processing of agricultural
products, listed in Annex C, importation at the rate of
duty provided for in the Common Customs T ariff of one
or more of such goods shall be subject to the payment of
an additional import duty if the conditions set out in Ar-
ticle 5 of the Agreement have been fulfilled unless the im-
ports are unlikely to disturb the Community market or
where the effects would be disproportionate to the in-
tended objective.
2. The trigger prices below which an additional import
duty may be imposed shall be those forwarded to the
World T rade Organisation by the Community.
The trigger quantities which must be exceeded in order for
an additional import duty to be imposed shall be deter-
mined, inter alia, on the basis of imports into the Com-
munity in the three years preceding that in which the ad-
verse effects referred to in paragraph 1 arise or seem likely
to arise.
3. The import prices to be taken into consideration
when imposing an additional import duty shall be deter-
mined on the basis of the cif import prices of the consign-
ment concerned.
4. The detailed implementing rules shall be adopted in
accordance with the procedure laid down in Article 16.
These rules shall cover in particular:
(a) the goods to which additional import duties are ap-
plied under Article 5 of the Agreement;
(b) the other criteria necessary for application of para-
graph 1 in accordance with Article 5 of the Agree-
ment.3448/93
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7Article 11
The quantity of agricultural products covered by the re-
gulations on the common organization of markets which is
not subject to levies or charges having an equivalent effect
to customs duties, for the purpose of, or as a result of,
exporting such goods, shall be determined in accordance
with Regulation (EEC) No 2913/92.
The quantity of goods admitted under inward processing
arrangements and, therefore, not subject to the charge pro-
vided for in Article 2 for the purpose of, or as a result of,
exporting other goods shall be that actually used in the
manufacture of the goods.
Article 12

2. T able 2 of Annex B may be amended in accordance
with the procedure laid down in Article 16, in order to
adapt it to the agreements concluded by the Community.
3. The Commission shall adapt this Regulation or Re-gulations adopted pursuant thereto to any amendments to
the Combined Nomenclature.
Article 13
1. This Article shall apply to all preferential trade for
which determination of the agricultural component of the
charge, possibly reduced under the conditions laid down in
Article 7, is not based on the actual content referred to inArticle 6(1)(a) and/or for which the basic amounts are not
based on the price differences referred to in Article
6(1)(b).
2. The characteristics of the basic products and the
quantities of the basic products to be taken into account
shall be those laid down by Commission Regulation (EC)
No 1460/96 (
1).
Any amendments to be made to this Regulation shall be
adopted in accordance with the procedure laid down in Ar-
ticle 16.
Article 14
1. The threshold or thresholds below which the agricul-tural components established in accordance with Articles 6
and 7 shall be fixed at zero may be laid down in accord-
ance with the procedure laid down in Article 16. The non-
application of these agricultural components may be madesubject to special conditions, in accordance with the same
procedure, in order to avoid creating artificial trade flows.
(1) OJ L 187, 26.7.1996, p. 18.3448/93
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82. A threshold below which Member States may refrain
from applying amounts to be granted or levied pursuant to
t h i sR e g u l a t i o n ,i nc o n n e c t i o nw i t hag i v e ne c o n o m i ct r a n s -
action, may be established in accordance with the pro-
cedure laid down in Article 16 if the balance of these
amounts is lower than the threshold.
Article 15
The Commission shall be assisted by a management com-
mittee on horizontal questions concerning trade in pro-
cessed agricultural products not listed in Annex II, herei-
nafter referred to as ‘the committee’, composed of
representatives of the Member States and chaired by the
representative of the Commission.
Article 16
In cases where reference is made to the procedure defined
in this Article, the following provisions shall apply. The
representative of the Commission shall submit to the com-
mittee a draft of the measures to be taken. The committee
shall deliver its opinion on the draft within a time limit
which the chairman may lay down according to the
urgency of the matter. The opinion shall be delivered by
the majority laid down in Article 148 (2) of the T reaty in
the case of decisions which the Council is required to
adopt on a proposal from the Commission. The votes of
the representatives of the Member States within the com-mittee shall be weighted in the manner set out in that Ar-
ticle. The chairman shall not vote.
The Commission shall adopt measures which shall apply
immediately. However, if these measures are not in accord-
ance with the opinion of the committee, they shall be com-
municated by the Commission to the Council forthwith. In
that event, the Commission may defer application of the
measures which it has decided for up to one month from
t h ed a t eo fs u c hc o m m u n i c a t i o n .
The Council, acting by a qualified majority, may take a
different decision within one month.
Article 17
The committee may examine any other matter referred to
it by its chairman, either on the chairman’s own initiative
or at the request of a Member State.
Article 18
The measures necessary to adapt this Regulation to
amendments made to the Regulations on the common or-
ganisation of the market in agricultural products in orderto maintain the existing arrangements shall be adopted in
accordance with the procedure laid down in Article 16.3448/93
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9Article 19
Methods of qualitative and quantitative analysis of the
goods and the other technical provisions necessary for
identifying them or for determining their composition shall
be adopted in accordance with the procedure laid down in
Article 10 of Regulation (EEC) No 2658/87.
Article 20
The Member States shall communicate to the Commission
the information necessary for implementing this Regula-
tion, on the one hand, on imports, exports and, even where
appropriate, production of the goods and, on the other, on
the administrative implementingmeasures adopted. The de-
tailed rules for communication of this information shall be
laid down in accordance with the procedure laid down in
Article 16.
Article 21
Regulation (EEC) No 3033/80 shall be repealed on 1 Jan-
uary 1994. References to Regulation (EEC) No 3033/80
shall be treated as references to this Regulation.
Regulation (EEC) No 3034/80 shall be repealed on the
date of entry into force of the regulation adopted pursuant
to Article 13.
Article 22
1. This Regulation shall enter into force on the seventh
day following its publication in the Official Journal of the
European Communities.
It shall apply from 1 January 1994.
2. The application of this Regulation to caseins falling
within CN code 3501 10 and to caseinates and other casein
derivatives falling within CN code 3501 90 90 shall be def-erred until a further decision by the Council.3448/93
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10ANNEX A
List of the agricultural products in respect of which price differences between the
world market and the Community market can be offset on importation (*)
CN code Description of the agricultural products
0401 Milk and cream, not concentrated nor containing added sugar
or other sweetening matter
0402 Milk and cream, concentrated or containing added sugar or
other sweetening matter
ex 0403 Buttermilk, curdled milk and cream, yoghurt, kephir and oth-
er fermented or acidified milk and cream, whether or not
concentrated or containing added sugar or other sweetening
matter, not flavoured or containing added fruit, nuts or cocoa
0404 Whey, whether or not concentrated or containing added sug-
ar 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
0405 Butter and other fats and oils derived from milk
0709 90 60 Sweet corn, fresh or chilled
0712 90 19 Dried sweet corn, whole, cut, sliced, broken or in powder, but
not otherwise further prepared, other than hybrid sweet corn
for sowing
Chapter 10 Cereals (1)
1701 Cane or beet sugar and chemically pure sucrose, in solid
form
1703 Molasses resulting from the extraction or refining of sugar
(*)Agricultural products taken into account when used in the unprocessed state or after pro-
cessing or considered to have been used for the manufacture of the goods listed in T able 1of Annex B.
(1)Excluding spelt for sowing falling within CN code 1001 10 90, hybrid seed maize falling
within CN codes 1005 10 11 to 1005 10 19, rice for sowing falling within CN code1006 10 10 and hybrid sorghum for sowing falling within CN code 1007 00 10.3448/93
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11ANNEX B
TABLE 1
CN code Description
ex 0403 Buttermilk, curdled milk and cream, yoghurt, kephir and oth-
er fermented or acidified milk and cream, whether or not
concentrated or containing added sugar or other sweetening
matter or flavoured or containing added fruit, nuts or cocoa:
0403 10 51 to0403 10 99— Yoghurt, flavoured or containing added fruit, nuts or
cocoa
0403 90 71 to0403 90 99— Other, flavoured or containing added fruit, nuts or cocoa
0405 20 10 to
0405 20 30Dairy spreads of a fat content, by weight, of 39 % or more
but not exceeding 75 %
0710 40 00 Sweet corn (uncooked or cooked by steaming or boiling in
water), frozen
0711 90 30 Sweet corn provisionally preserved (for example, by sulphur
dioxide gas, in brine, in sulphur water or in other preserva-
tive solutions), but unsuitable in that state for immediate
consumption
ex 1517 Margarine; edible mixtures or preparations of animal or vege-
table fats or oils or of fractions of different fats or oils of
t h i sc h a p t e r ,o t h e rt h a ne d i b l ef a t so ro i l so rt h e i rf r a c t i o n s
of heading No 1516:
1517 10 10 — Margarine, excluding liquid margarine, containing more
than 10 % but not more than 15 % by weight of milk fats
1517 90 10 — Other, containing more than 10 % but not more than
15 % by weight of milk fats
1702 50 00 Chemically pure fructose
ex 1704 Sugar confectionery (including white chocolate), not contain-
ing cocoa, excluding liquorice extract containing more than
10 % by weight of sucrose but not containing other added
substances, falling within CN code 1704 90 10
1806 Chocolate and other food preparations containing cocoa
ex 1901 Malt extract; food preparations of flour, meal, starch or malt
extract, not containing cocoa or containing less than 40 % by
weight of cocoa calculated on a totally defatted basis, not
elsewhere specified or included; food preparations of goodsof heading Nos 0401 to 0404, not containing cocoa or con-
taining less than 5 % by weight of cocoa calculated on a to-
tally defatted basis, not elsewhere specified or included, ex-cluding goods falling within CN code 1901 90 912491 /98
3448/93 - - - I
12CN code Description
ex 1902 Pasta, whether or not cooked or stuffed (with meat or other
substances) or otherwise prepared, such as spaghetti, macaro-
ni, noodles, lasagne, gnocchi, ravioli, cannelloni, excluding
stuffed pasta falling within CN codes 1902 20 10 and1902 20 30; couscous, whether or not prepared
1903 00 00 T apioca and substitutes therefor prepared from starch, in the
form of flakes, grains, pearls, siftings or similar forms
1904 Prepared foods obtained by the swelling or roasting of cereals
or cereal products (for example, corn flakes); cereals, (other
than maize (corn)) in grain form or in the form of flakes or
other worked grains (except flour and meal), pre-cooked, orotherwise prepared, not elsewhere specified or included
1905 Bread, pastry, cakes, biscuits and other bakers’ wares, wheth-
er or not containing cocoa; communion wafers, empty cachets
of a kind suitable for pharmaceutical use, sealing wafers, rice
paper and similar products
2001 90 30 Sweet corn ( Zea mays var. saccharata ), prepared or preserved
b yv i n e g a ro ra c e t i ca c i d
2001 90 40 Y ams, sweet potatoes and similar edible parts of plants con-
taining 5 % or more by weight of starch, prepared or pre-
s e r v e db yv i n e g a ro ra c e t i ca c i d
2004 10 91 Potatoes in the form of flour, meal or flakes, prepared or
preserved otherwise than by vinegar or acetic acid, frozen,
other than products of heading No 2006
2004 90 10 Sweet corn ( Zea mays var. saccharata ) prepared or preserved
otherwise than by vinegar or acetic acid, frozen, other than
products of heading No 2006
2005 20 10 Potatoes in the form of flour, meal or flakes, prepared or
preserved otherwise than by vinegar or acetic acid, not fro-
zen, other than products of heading No 2006
2005 80 00 Sweet corn ( Zea mays var. saccharata ) prepared or preserved
otherwise than by vinegar or acetic acid, not frozen, other
than products of heading No 2006
2008 99 85 Maize (corn), other than sweet corn ( Zea mays var. sacchara-
ta) otherwise prepared or preserved, not containing added
spirit or added sugar
2008 99 91 Y ams, sweet potatoes and similar edible parts of plants con-
taining 5 % or more by weight of starch, otherwise prepared
or preserved, not containing added spirit or added sugar
2101 12 98 Preparations with a basis of coffee
2101 20 98 Preparations with a basis of tea or maté
2101 30 19 Roasted coffee substitutes excluding roasted chicory2491 /98
3448/93 - - - I
13CN code Description
2101 30 99 Extracts, essences and concentrates of roasted coffee substi-
tutes excluding those of roasted chicory
2102 10 31 and2102 10 39B a k e r s ’y e a s t ,d r i e do rn o t
2105 00 Ice cream and other edible ice, whether or not containing
cocoa
ex 2106 Food preparations not elsewhere specified or included other
than those falling within CN codes 2106 10 20, 2106 90 20
and 2106 90 92, and other than flavoured or coloured sugar
syrups
2202 90 91 and2202 90 95 and
2202 90 99Waters, including mineral and aerated waters, containing add-
ed sugar or other sweetening matter or flavoured, and other
non-alcoholic beverages, not including fruit or vegetable
juices of heading No 2009, containing products of headingNos 0401 to 0404 or fat obtained from products of heading
Nos 0401 to 0404
2905 43 00 Mannitol
2905 44 d-Glucitol (sorbitol)
ex 3302 Mixtures of odoriferous substances and mixtures (including
alcoholic solutions) with a basis of one or more of these sub-
stances, of a kind used as raw materials in industry; other
preparations based on odoriferous substances, of a kind usedfor the manufacture of beverages:
3302 10 29 Other, of a kind used in the drink industries, containing all
flavouring agents characterising a beverage, other than of an
actual alcoholic strength by volume not exceeding 0,5 %, oth-
er than those of CN code 3302 10 21
ex 3501 Caseins, caseinates and other casein derivatives
ex 3505 10 Dextrins and other modified starches, excluding esterified or
etherified starches of CN code 3505 10 50
3505 20 Glues based on starches, dextrins or other modified starches
3809 10 Finishing agents, dye carriers to accelerate the dyeing or fix-
ing of dyestuffs and other products and preparations (for ex-
ample, dressings and mordants), of a kind used in the textile
paper, leather or like industries, with a basis of amylaceoussubstances, not elsewhere specified or included
3824 60 Sorbitol other than that of subheading 2905 442491 /98
3448/93 - - - I
14TABLE 2
CN code Description
ex 0505 Skins and other parts of birds, with their feathers or down,
feathers and parts of feathers (whether or not with trimmed
edges) and down, not further worked than cleaned, disin-
fected or treated for preservation; powder and waste of feath-ers or parts of feathers:
0505 10 90 — Feathers of a kind used for stuffing; down, other than raw
0505 90 — Other
0509 00 90 Natural sponges of animal origin, other than raw
1212 20 00 Seaweeds and other algae, fresh, chilled, frozen or dried,
w h e t h e ro rn o tg r o u n d
ex 1302 V egetable saps and extracts of liquorice, hops, pyrethrum or
of the roots of plants containing rotenone
1302 19 30 Intermixtures of vegetable extracts, for the manufacture of
beverages or of food preparations
1302 19 91 Other, medicinal
ex 1302 20 Pectates
1302 31 00 Agar -agar, whether or not modified
1302 32 10 Mucilages and thickeners, whether or not modified, derived
from locust beans or locust bean seeds
1505 Wool grease and fatty substances derived therefrom (includ-
ing lanolin)
1506 Other animal fats and oils and their fractions, whether or not
refined, but not chemically modified
1515 60 Jojoba oil and its fractions, whether or not refined, but not
chemically modified
1516 20 10 Hydrogenated castor oil, so called “ opal -wax”
1517 90 93 Edible mixtures or preparations of a kind used as mould re-
lease preparations
ex 1518 Animal or vegetable fats and oils and their fractions, boiled,
oxidised, dehydrated, sulphurised, blown, polymerised by heat
in vacuum or in inert gas or otherwise chemically modified,
excluding those of heading No 1516; inedible mixtures orpreparations of animal or vegetable fats or oils or of frac-
tions of different fats or oils of this chapter, not elsewhere
specified or included; excluding the oils of CN codes 1518 0031 and 1518 00 39
1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes
1521 V egetable waxes (other than triglycerides), beeswax, other in-
sect waxes and spermaceti, whether or not refined or
coloured
1522 00 10 Degras
1702 90 10 Chemically pure maltose2491 /98
3448/93 - - - I
15CN code Description
1704 90 10 Liquorice extract containing more than 10 % by weight of
sucrose but not containing other added substances
1803 Cocoa paste, whether or not defatted
1804 00 00 Cocoa butter, fat and oil
1805 00 00 Cocoa powder, not containing added sugar or other sweeten-
ing matter
2001 90 60 Palm hearts, prepared or preserved by vinegar or acetic acid
ex 2008 Fruit, nuts and other edible parts of plants, otherwise pre-
pared or preserved, whether or not containing added sugar or
other sweetening matter or spirit, not elsewhere specified or
included:
2008 11 10 — Peanut butter
2008 91 00 — Palm hearts
ex 2101 Extracts, essences and concentrates, of coffee, tea or maté
and preparations with a basis of these products; roasted chic-
ory, extracts, essences or concentrates thereof other than
preparations of CN codes 2101 12 98, 2101 20 98, 2101 30 19and 2101 30 99
2102 10 Active yeasts:
2102 10 10 — Culture yeast
2102 10 90 — Other, excluding bakers’ yeast
2102 20 Inactive yeasts; other single -cell micro -organisms, dead
2102 30 00 Prepared baking powders
2103 Sauces and preparations therefore; mixed condiments and
mixed seasonings; mustard flour and meal and prepared mus-
tard
2104 Soups and broths and preparations therefore; homogenised
composite food preparations
ex 2106 Food preparations not elsewhere specified or included:
2106 10 — Protein concentrates and textured protein substances:
2106 10 20 — — Containing no milk fats, sucrose, isoglucose, glucose or
starch or containing by weight less than 1,5 % milk fat,
5 % sucrose or isoglucose, 5 % glucose or starch
2106 90 — Other:
2106 90 20 — — Compound alcoholic preparations, other than those
based on odoriferous substances, of a kind used for
the manufacture of beverages2491 /98
3448/93 - - - I
16CN code Description
2106 90 92 — — Other preparations containing no milk fats, sucrose,
isoglucose, glucose or starch or containing by weight
less than 1,5 % milk fat, 5 % sucrose or isoglucose,
5%g l u c o s eo rs t a r c h
2201 10 Waters, including natural or artificial mineral waters and aer-
ated waters, not containing added sugar or other sweetening
matter nor flavoured
2202 10 00 Waters, including mineral waters and aerated waters, contain-
ing added sugar or other sweetening matter or flavoured
2202 90 10 Other non -alcoholic beverages, not including fruit or vegeta-
ble juices of heading No 2009, not containing products of
heading Nos 0401 to 0404 or fat obtained from products of
heading Nos 0401 to 0404
2203 00 Beer made from malt
2205 V ermouth and other wine of fresh grapes flavoured with
plants or aromatic substances
ex 2207 Undenatured ethyl alcohol of an alcoholic strength by volume
of 80 % vol or higher; ethyl alcohol and other spirits, dena-
tured, of any strength other than obtained from agricultural
products listed in Annex II to the EEC Treaty
ex 2208 Undenatured ethyl alcohol of an alcoholic strength by volume
of less than 80 % vol, not obtained from agricultural products
listed in Annex II to the EEC Treaty; spirits, liqueurs and
other spirituous beverages
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of
tobacco substitutes
2403 Other manufactured tobacco and manufactured tobacco sub-
stitutes; “homogenised” or “reconstituted” tobacco; tobacco
extracts and essences
3301 90 21 Extracted oleoresins of liquorice and hops
3301 90 29 Extracted oleoresins of pyrethrum or of roots of plants con-
taining rotenone; intermixtures of vegetables extracts, for the
manufacture of beverages or of food preparations
3301 90 31 Other extracted oleoresins: medicinal
ex 3302 Mixtures of odoriferous substances and mixtures (including
alcoholic solutions) with a basis of one or more of these sub-
stances, of a kind used as a raw material in industry; other
preparations based on odoriferous substances, of a kind usedfor the manufacture of beverages:2491 /98
3448/93 - - - I
17CN code Description
3302 10 21 Of a kind used in the food and drink industries containing all
flavouring agents characterising a beverage other than of an
alcoholic strength by volume not exceeding 0,5 %, containing
no milk fats, sucrose, isoglucose, glucose or starch or contain-ing less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 %
glucose or starch
3823 Industrial monocarboxylic fatty acids; acid oils from refining;
industrial fatty alcohols2491 /98
3448/93 - - - I
18ANNEX C
CN code Description of goods
0403 10 51 to
0403 10 99Yogurt, flavoured or containing added fruit, nuts or cocoa
0403 10 71 to
0403 90 99Buttermilk, curdled milk and cream, kephir and other ferm-
ented or acidified milk containing added fruit, nuts or cocoa
0710 40 Sweetcorn (uncooked or cooked by steaming or boiling in wa-
ter), frozen
0711 90 30 Sweetcorn provisionally preserved (for example, by sulphur
dioxide gas, in brine, sulphur water or in other preservative
solutions) but unsuitable in that state for immediate con-
sumption
1517 10 10 Margarine, excluding liquid margarine containing more than
10 % but not more than 15 % by weight of milk fats
1517 90 10 Other edible mixtures or preparations of animal or vegetable
fats or oils or fractions of different fats or oils of this chap-
ter, other than edible fats or oils or their fractions of heading
No 1516, containing more than 10 % but not more than 15%b yw e i g h to fm i l kf a t s
1702 50 00 Chemically pure fructose
2005 80 00 Sweet corn ( Zea mays var. saccharata ) prepared or preserved
otherwise than by vinegar or acetic acid, not frozen
2905 43 00 Mannitol:
D-Glucitol (Sorbitol):
—i na q u e o u ss o l u t i o n :
2905 44 11 — — containing 2 % or less by weight of D -mannitol, calcu-
lated on the D -glucitol content
2905 44 19 — — other
—o t h e r :
2905 44 91 — — containing 2 % or less by weight of D -mannitol, calcu-
lated on the D -glucitol content
2905 44 99 — — other
3505 10 10 Dextrin
3505 10 92 Other modified starches, excluding esterified or etherified
starches, amilomers, cadexomers, crilanomers and eldexomers
Glues based on starches or on dextrins or other modifiedstarches:
3505 20 10 — containing, by weight, less than 25 % of starches or dex-
trins or other modified starches1097/98
3448/93 - - - I
19CN code Description of goods
3505 20 30 — containing, by weight, 25 % or more but less than 55 %
of starches or dextrins or other modified starches
3505 20 50 — containing, by weight, 55 % or more but less than 80 %
of starches or dextrins or other modified starches
3505 20 90 — containing, by weight, 80 % or more of starches or dex-
trins or other modified starches
Finishing agents, dye carriers to accelerate the dyeing or fix-ing of dyestuffs or other products and preparations (for ex-
ample, dressings and mordants), of a kind used in the paper,
leather or like industries, with a basis of amylaceous sub-stances, not elsewhere specified or included:
3809 10 10 — containing by weight of such substances less than 55 %
3809 10 30 — containing by weight of such substances 55 % or more but
less than 70 %
3809 10 50 — containing by weight of such substances 70 % or more but
less than 83 %
3809 10 90 — containing by weight of such substances 83 % or more
Sorbitol other than of CN code 2905 44:
—i na q u e o u ss o l u t i o n :
3824 60 11 — — containing 2 % or less by weight of D -mannitol, calcu-
lated on the D -glucitol content
3824 60 19 — — other
—o t h e r :
3824 60 91 — — containing 2 % or less by weight of D -mannitol, calcu-
lated on the D -glucitol content
3824 60 99 — — other1097/98