HS Code 2002 Description of products Maximum tariffs applied as at 31.12.2007 Category

CEMAC

010110 Pure-bred breeding horses and asses 30 % 1

010190 Live horses, asses, mules and hinnies (excl. pure-bred for breeding) 30 % 3

010210 Pure-bred breeding bovines 5 % 1

010290 Live bovine animals (excl. pure-bred for breeding) 30 % 3

010310 Pure-bred breeding swine 5 % 1

010391 Live pure-bred swine, weighing < 50 kg (excl. pure-bred for breeding) 30 % 3

010392 Live pure-bred swine, weighing ≥ 50 kg (excl. pure-bred for breeding) 30 % 3

010410 Live sheep 30 % 3

010420 Live goats 30 % 3

010511 Live fowls of the species "Gallus domesticus", weighing ≤ 185 g (excl. turkeys and guinea fowls) 5 % 1

010512 Live domestic turkeys, weighing ≤ 185 g 5 % 1

010519 Live domestic ducks, geese and guinea fowls, weighing ≤ 185 g 5 % 1

010592 Live fowls of the species "Gallus domesticus", weighing > 185 g but ≤ 2 kg 30 % 3

010593 Live fowls of the species "Gallus domesticus", weighing > 2 kg 30 % 3

010599 Live domestic ducks, geese, turkeys and guinea fowls, weighing > 185 g 30 % 3

010611 Live primates 30 % 1

010612 Live whales, dolphins and purpoises "mammals of the order Cetacea" and manatees and dugongs "mammals of the order Sirenia" 30 % 1

010619 Live mammals (excl. primates, whales, dolphins and purpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia" and horses, asses, mules, hinnies, bovines, pigs, sheep and goats) 30 % 1

010620 Live reptiles "e.g. snakes, turtles, alligators, caymans, iguanas, gavials and lizards" 30 % 1

010631 Live birds of prey 30 % 3

010632 Live psittaciformes "incl. parrots, parrakeets, macaws and cockatoos" 30 % 3

010639 Live birds (excl. birds of prey and psittaciformes "incl. parrots, parrakeets, macaws and cockatoos") 30 % 3

010690 Live animals (excl. mammals, reptiles, birds, fish, crustaceans, molluscs and other aquatic invertebrates and cultures of micro-organisms, etc.) 30 % 3

020110 Carcases or half-carcases of bovine animals, fresh or chilled 20 % 5

020120 Fresh or chilled bovine cuts, with bone in (excl. carcases and 1/2 carcases) 20 % 5

020130 Fresh or chilled bovine meat, boneless 20 % 5

020210 Frozen bovine carcases and halfcarcases 20 % 5

020220 Frozen bovine cuts, with bone in (excl. carcases and halfcarcases) 20 % 5

020230 Frozen, boneless meat of bovine animals 20 % 5

020311 Fresh or chilled carcases and half-carcases of swine 20 % 5

020312 Fresh or chilled hams, shoulders and cuts thereof of swine, with bone in 20 % 5

020319 Fresh or chilled meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in) 20 % 5

020321 Frozen carcases and half-carcases of swine 20 % 5

020322 Frozen hams, shoulders and cuts thereof of swine, boneless 20 % 5

020329 Frozen meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, boneless) 20 % 5

020410 Fresh or chilled lamb carcases and half-carcases 20 % 5

020421 Fresh or chilled sheep carcases and half-carcases (excl. lambs) 20 % 5

020422 Fresh or chilled cuts of sheep, with bone in (excl. carcases and half-carcases) 20 % 5

020423 Fresh or chilled boneless cuts of sheep 20 % 5

020430 Frozen lamb carcases and half-carcases 20 % 5

020441 Frozen sheep carcases and half-carcases (excl. lambs) 20 % 5

020442 Frozen cuts of sheep, with bone in (excl. carcases and half-carcases) 20 % 5

020443 Frozen boneless cuts of sheep 20 % 5

020450 Fresh, chilled or frozen meat of goats 20 % 5

020500 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen 20 % 5

020610 Fresh or chilled edible offal of bovine animals 20 % 5

020621 Frozen edible bovine tongues 20 % 5

020622 Frozen edible bovine livers 20 % 5

020629 Frozen edible bovine offal (excl. tongues and livers) 20 % 5

020630 Fresh or chilled edible offal of swine 20 % 5

020641 Frozen edible livers of swine 20 % 5

020649 Edible offal of swine, frozen (excl. livers) 20 % 5

020680 Fresh or chilled edible offal of sheep, goats, horses, asses, mules and hinnies 20 % 5

020690 Frozen edible offal of sheep, goats, horses, asses, mules and hinnies 20 % 5

020711 Fresh or chilled fowls of the species "Gallus domesticus", not cut in pieces 20 % 5

020712 Frozen fowls of the species "Gallus domesticus", not cut in pieces 20 % 5

020713 Fresh or chilled cuts and edible offal of fowls of the species "Gallus domesticus" 20 % 5

020714 Frozen cuts and edible offal of fowls of the species "Gallus domesticus" 20 % 5

020724 Fresh or chilled turkeys of the species "domesticus", not cut in pieces 20 % 5

020725 Frozen turkeys of the species "domesticus", not cut into pieces 20 % 5

020726 Fresh or chilled cuts and edible offal of turkeys of the species "domesticus" 20 % 5

020727 Frozen cuts and edible offal of turkeys of the species "domesticus" 20 % 5

020732 Fresh or chilled ducks, geese and guinea fowls of the species "domesticus", not cut into pieces 20 % 5

020733 Frozen ducks, geese and guinea fowls of the species "domesticus", not cut into pieces 20 % 5

020734 Fresh or chilled edible fatty livers of ducks or geese of the species "domesticus" 20 % 3

020735 Fresh or chilled cuts and edible offal of ducks, geese or guinea fowls of the species "domesticus" (excl. fatty livers) 20 % 5

020736 Frozen cuts and edible offal of ducks, geese or guinea fowls of the species "domesticus" 20 % 5

020810 Fresh, chilled or frozen meat and edible offal of rabbits or hares 20 % 5

020820 Fresh, chilled or frozen frogs' legs 20 % 3

020830 Fresh, chilled or frozen meat and edible offal of primates 20 % 3

020840 Fresh, chilled or frozen meat and edible offal of whales, dolphins and purpoises "mammals of the order Cetacea" and of manatees and dugongs "mammals of the order Sirenia" 20 % 3

020850 Fresh, chilled or frozen meat and edible offal of reptiles "e.g. snakes, turtles, crocodiles" 20 % 3

020890 Fresh, chilled or frozen meat and edible offal of pigeons, seals, game, reindeer and other animals (excl. bovine animals, swine, sheep, goats, horses, asses, mules, hinnies, poultry "fowls of the species "Gallus domesticus", ducks, geese, turkeys, guinea fowl", rabbits, hares, primates, whales, dolphins and purpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", reptiles and frogs' legs) 20 % 3

020900 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 20 % 5

021011 Hams, shoulders and cuts thereof of swine, salted, in brine, dried or smoked, with bone in 20 % 5

021012 Bellies "streaky" and cuts thereof of swine, salted, in brine, dried or smoked 20 % 5

021019 Meat of swine, salted, in brine, dried or smoked (excl. hams, shoulders and cuts thereof, with bone in, and bellies and cuts thereof) 20 % 5

021020 Meat of bovine animals, salted, in brine, dried or smoked 20 % 5

021091 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat or meat offal, of primates 20 % 3

021092 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat or meat offal, of whales, dolphins and purpoises "mammals of the order Cetacea" and manatees and dugongs "mammals of the order Sirenia" 20 % 3

021093 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat or meat offal, of reptiles "e.g. snakes, turtles, alligators" 20 % 3

021099 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat or meat offal (excl. meat of bovine animals and swine and meat and edible offal of primates, whales, dolphins and purpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia" and reptiles) 20 % 5

030110 Live ornamental fish 30 % 3

030191 Live trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster" 30 % 3

030192 Live eels "Anguilla spp." 30 % 3

030193 Live carp 30 % 3

030199 Live fish (excl. ornamental fish, trout [Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster], eels [Anguilla spp.] and carp) 30 % 3

030211 Fresh or chilled trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster" 20 % 3

030212 Fresh or chilled Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" 20 % 5

030219 Fresh or chilled salmonidae (excl. trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho") 20 % 5

030221 Fresh or chilled lesser or Greenland halibut "Reinhardtius hippoglossoides, Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepsis" 20 % 5

030222 Fresh or chilled plaice "Pleuronectes platessa" 20 % 5

030223 Fresh or chilled sole "Solea spp." 20 % 5

030229 Fresh or chilled flat fish Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Catharidae (excl. halibut Reinhardtius hippoglossoides, Hippoglossus hippoglossus and Hippoglossus stenolepsis, plaice Pleuronectes platessa and sole Solea spp.) 20 % 5

030231 Fresh or chilled albacore or longfinned tunas "Thunnus alalunga" 20 % 5

030232 Fresh or chilled yellowfin tunas "Thunnus albacares" 20 % 5

030233 Fresh or chilled skipjack or stripe-bellied bonito 20 % 5

030234 Fresh or chilled bigeye tunas "Thunnus obesus" 20 % 5

030235 Fresh or chilled bluefin tunas "Thunnus thynnus" 20 % 5

030236 Fresh or chilled Southern bluefin tunas "Thunnus maccoyii" 20 % 5

030239 Fresh or chilled tunas of the genus "Thunnus" (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus and Thunnus maccoyii) 20 % 5

030240 Fresh or chilled herrings "Clupea harengus, clupea pallasii" 20 % 5

030250 Fresh or chilled cod "gadus morhua, gadus ogac, gadus macrocephalus" 20 % 5

030261 Fresh or chilled sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus" 20 % 5

030262 Fresh or chilled haddock "Melanogrammus aeglefinus" 20 % 5

030263 Fresh or chilled coalfish "Pollachius virens" 20 % 5

030264 Fresh or chilled mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus" 20 % 5

030265 Fresh or chilled dogfish and other sharks 20 % 5

030266 Fresh or chilled eels "Anguilla spp." 20 % 5

030269 Fresh or chilled freshwater and saltwater fish (excl. salmonidae, flat fish, tunas, skipjack or stripe-bellied bonito, herrings, cod, sardines, sardinella, brisling or sprats, haddock, coalfish, mackerel, sharks and eels) 20 % 5

030270 Fresh or chilled fish livers and roes 20 % 3

030311 Frozen sockeye salmon [red salmon] "Oncorhynchus nerka" 20 % 5

030319 Frozen Pacific salmon "Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus" (excl. sockeye salmon [red salmon] "Oncorhynchus nerka") 20 % 5

030321 Frozen trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster" 20 % 5

030322 Frozen Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" 30 % 5

030329 Frozen salmonidae (excl. Pacific salmon, Atlantic salmon, Danube salmon and trout) 20 % 5

030331 Frozen lesser or Greenland halibut "Reinhardtius hippoglossoides", Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepis" 20 % 5

030332 Frozen plaice "Pleuronectes platessa" 20 % 5

030333 Frozen sole "Solea spp." 20 % 5

030339 Frozen flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" (excl. halibut, plaice and sole) 20 % 5

030341 Frozen albacore or longfinned tunas "Thunnus alalunga" 20 % 5

030342 Frozen yellowfin tunas "Thunnus albacares" 20 % 5

030343 Frozen skipjack or stripe-bellied bonito "Euthynnus -Katsuwonus- pelamis" 20 % 5

030344 Frozen bigeye tunas "Thunnus obesus" 20 % 5

030345 Frozen bluefin tunas "Thunnus thynnus" 20 % 5

030346 Frozen Southern bluefin tunas "Thunnus maccoyii" 20 % 5

030349 Frozen tunas of the genus "Thunnus" (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus and Thunnus maccoyii) 20 % 5

030350 Frozen herrings "Clupea harengus, Clupea pallasii" 20 % 5

030360 Frozen cod "Gadus morhua, Gadus ogac and Gadus macrocephalus" 20 % 5

030371 Frozen sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp." and brisling or sprats "Sprattus sprattus" 20 % 3

030372 Frozen haddock "Melanogrammus aeglefinus" 20 % 5

030373 Frozen coalfish "Pollachius virens" 20 % 5

030374 Frozen mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus" 20 % 3

030375 Frozen dogfish and other sharks 20 % 5

030376 Frozen eels "Anguilla spp." 20 % 5

030377 Frozen sea bass "Dicentrarchus labrax, Dicentrarchus punctatus" 20 % 5

030378 Frozen hake "Merluccius spp., Urophycis spp." 20 % 3

030379 Frozen freshwater and saltwater fish (excl. salmonidae, flat fish, tunas, skipjack or stripe-bellied bonito, herrings, cod, sardines, sardinella, brisling or sprats, haddock, coalfish, mackerel, dogfish and other sharks, eels, sea bass and hake) 20 % 5

030380 Frozen fish livers and roes 30 % 3

030410 Fresh or chilled fillets and other fish meat, whether or not minced 30 % 5

030420 Frozen fish fillets 30 % 5

030490 Frozen fish meat, whether or not minced (excl. fillets) 30 % 5

030510 Flours, meals and pellets of fish, fit for human consumption 20 % 5

030520 Fish livers and roes, dried, smoked, salted or in brine 20 % 5

030530 Fish fillets, dried, salted or in brine, not smoked 20 % 5

030541 Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho", smoked, incl. fillets 20 % 3

030542 Herrings "Clupea harengus, Clupea pallasii", smoked, incl. fillets 20 % 5

030549 Smoked fish, incl. fillets (excl. Pacific salmon, Atlantic salmon, Danube salmon and herrings) 20 % 5

030551 Dried cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", whether or not salted, not smoked (excl. fillets) 20 % 3

030559 Dried fish, salted, not smoked (excl. cod and other fillets) 20 % 3

030561 Herrings "Clupea harengus, Clupea pallasii", salted or in brine only (excl. fillets) 20 % 5

030562 Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", salted or in brine only (excl. fillets) 20 % 5

030563 Anchovies "Engraulis spp.", salted or in brine only (excl. fillets) 20 % 5

030569 Fish, salted or in brine only (excl. herrings, cod, anchovies and fillets in general) 20 % 5

030611 Frozen rock lobster and other sea crawfish "Palinurus spp.", "Panulirus spp." and "Jasus spp.", whether in shell or not, incl. rock lobster and other sea crawfish in shell, cooked by steaming or by boiling in water 30 % 5

030612 Frozen lobsters "Homarus spp.", whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water 30 % 5

030613 Frozen shrimps and prawns, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water 30 % 5

030614 Frozen crabs, whether in shell or not, incl. crabs in shell, cooked by steaming or by boiling in water 30 % 3

030619 Frozen crustaceans, fit for human consumption, whether in shell or not, incl. crustaceans in shell, cooked beforehand by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, shrimps, prawns and crabs); frozen flours, meals, and pellets of crustaceans, fit for human consumption 30 % 5

030621 Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", whether in shell or not, live, dried, salted or in brine, incl. in shell, cooked by steaming or by boiling in water 30 % 3

030622 Lobsters "Homarus spp.", whether in shell or not, live, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water 30 % 3

030623 Shrimps and prawns, whether in shell or not, live, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water 30 % 5

030624 Crabs, whether in shell or not, live, dried, salted or in brine, incl. crabs in shell, cooked by steaming or by boiling in water 30 % 3

030629 Crustaceans, fit for human consumption, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crustaceans in shell, cooked beforehand by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, shrimps, prawns and crabs); flours, meals and pellets of crustaceans, fit for human consumption 30 % 3

030710 Oysters, live, fresh, chilled, frozen, dried, salted or in brine 30 % 3

030721 Live, fresh or chilled scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, with or without shell 30 % 3

030729 Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, frozen, dried, salted or in brine, with or without shell 30 % 3

030731 Live, fresh or chilled mussels "Mytilus spp., Perna spp.", with or without shell 30 % 3

030739 Mussels "Mytilus spp., Perna spp.", frozen, dried, salted or in brine, with or without shell 30 % 3

030741 Live, fresh or chilled cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", with or without shell 30 % 3

030749 Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", frozen, dried, salted or in brine, with or without shell 30 % 3

030751 Live, fresh or chilled octopus "Octopus spp.", with or without shell 30 % 3

030759 Octopus "Octopus spp.", frozen, dried, salted or in brine, with or without shell 30 % 3

030760 Snails, live, fresh, chilled, frozen, salted, dried or in brine, with or without shell (excl. sea snails) 30 % 3

030791 Live, fresh or chilled molluscs, fit for human consumption, whether in shell or not, incl. sea urchins, sea cucumbers and other aquatic invertebrates (other than crustaceans); fresh or chilled flours, meals and pellets of aquatic invertebrates (other than crustaceans), fit for human consumption (excl. oysters, scallops, queen scallops, mussels, cuttlefish, squids, octopus and snails other than sea snails) 30 % 3

030799 Molluscs, fit for human consumption, whether in shell or not, frozen, dried, salted or in brine, incl. sea urchins, sea cucumbers and other aquatic invertebrates (other than crustaceans); flours, meals and pellets of aquatic invertebrates (other than crustaceans), fit for human consumption (excl. chilled, and oysters, scallops, queen scallops, mussels, cuttlefish, squids, octopus and snails other than sea snails) 30 % 3

040110 Milk and cream of a fat content by weight of ≤ 1 %, not concentrated nor containing added sugar or other sweetening matter 5 % 5

040120 Milk and cream of a fat content by weight of > 1 % but ≤ 6 %, not concentrated nor containing added sugar or other sweetening matter 5 % 5

040130 Milk and cream of a fat content by weight of > 6 %, not concentrated nor containing added sugar or other sweetening matter 5 % 5

040210 Milk and cream in solid forms, of a fat content by weight of ≤ 1,5 % 5 % 5

040221 Milk and cream in solid forms, of a fat content by weight of > 1,5 %, unsweetened 5 % 5

040229 Milk and cream in solid forms, of a fat content by weight of > 1,5 %, sweetened 5 % 5

040291 Milk and cream, concentrated but unsweetened (excl. in solid forms) 5 % 5

040299 Milk and cream, concentrated and sweetened (excl. in solid forms) 5 % 5

040310 Yogurt, whether or not flavoured or containing added sugar or other sweetening matter, fruits, nuts or cocoa 30 % 5

040390 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or flavoured or containing added sugar or other sweetening matter, fruits, nuts or cocoa (excl. yogurt) 30 % 5

040410 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 30 % 5

040490 Products consisting of natural milk constituents, whether or not sweetened, n.e.s. 30 % 5

040510 Butter (excl. dehydrated butter and ghee) 30 % 5

040520 Dairy spreads of a fat content, by weight, of ≥ 39 % but < 80 % 30 % 5

040590 Fats and oils derived from milk, and dehydrated butter and ghee (excl. natural butter, recombined butter and whey butter) 30 % 5

040610 Fresh cheese, i.e. unripened or uncured cheese, incl. whey cheese, and curd 30 % 5

040620 Grated or powdered cheese 30 % 5

040630 Processed cheese, not grated or powdered 30 % 5

040640 Blue-veined cheese 30 % 5

040690 Cheese (excl. fresh cheese, incl. whey cheese, not fermented, curd, processed cheese, blue-veined cheese, and grated or powdered cheese) 30 % 5

040700 Birds' eggs, in shell, fresh, preserved or cooked 30 % 3

040811 Dried egg yolks, whether or not sweetened 30 % 3

040819 Egg yolks, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened (excl. dried) 30 % 3

040891 Dried birds' eggs, not in shell, whether or not sweetened (excl. egg yolks) 30 % 3

040899 Birds' eggs, not in shell, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened (excl. dried) 30 % 3

040900 Natural honey 30 % 5

041000 Turtles' eggs, birds' nests and other edible products of animal origin, n.e.s. 30 % 3

050100 Human hair, unworked, whether or not washed or scoured; waste of human hair 10 % 1

050210 Pigs', hogs' or boars' bristles and waste of such bristles 10 % 1

050290 Badger and other brush making hair and waste thereof 10 % 1

050300 Horsehair and horsehair waste, whether or not put up as a layer, with or without supporting material 10 % 1

050400 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked 30 % 3

050510 Feathers used for stuffing and down, not further worked than cleaned, disinfected or treated for preservation 10 % 1

050590 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers, whether or not with trimmed edges, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers (excl. feathers used for stuffing and down) 30 % 3

050610 Ossein and bones treated with acid 30 % 3

050690 Bones and horn-cores and their powder and waste, unworked, defatted, degelatinised or simply prepared (excl. ossein and bones treated with acid and cut to shape) 30 % 3

050710 Ivory, unworked or simply prepared, its powder and waste (excl. cut to shape) 30 % 3

050790 Tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared, their powder and waste (excl. cut to shape and ivory) 30 % 3

050800 Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape 30 % 3

050900 Natural sponges of animal origin 30 % 3

051000 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved 30 % 3

051110 Bovine semen 30 % 1

051191 Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead fish, crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption 30 % 5

051199 Products of animal origin, n.e.s., dead animals, unfit for human consumption (excl. fish, crustaceans, molluscs or other aquatic invertebrates) 30 % 3

060110 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant (excl. those used for human consumption and chicory plants and roots) 5 % 1

060120 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots (excl. those used for human consumption and chicory roots of the variety cichorium intybus sativum) 5 % 1

060210 Unrooted cuttings and slips 5 % 1

060220 Edible fruit or nut trees, shrubs and bushes, whether or not grafted 5 % 1

060230 Rhododendrons and azaleas, grafted or not 5 % 1

060240 Roses, whether or not grafted 5 % 1

060290 Live plants, incl. their roots, and mushroom spawn (excl. bulbs, tubers, tuberous roots, corms, crowns and rhizomes, incl. chicory plants and roots, unrooted cuttings and slips, fruit and nut trees, rhododendrons, azaleas and roses) 5 % 1

060310 Fresh cut flowers and flower buds, for bouquets or for ornamental purposes 30 % 5

060390 Dried, dyed, bleached, impregnated or otherwise prepared cut flowers and buds, for bouquets or for ornamental purposes 30 % 3

060410 Mosses and lichens for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 30 % 2

060491 Foliage, branches and other parts of plants, without flowers or flower buds, grasses, fresh, for bouquets or ornamental purposes 30 % 3

060499 Foliage, branches and other parts of plants, without flowers or flower buds, grasses, for bouquets or ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared 30 % 3

070110 Seed potatoes 5 % 1

070190 Fresh or chilled potatoes (excl. seed) 30 % 5

070200 Tomatoes, fresh or chilled 30 % 5

070310 Fresh or chilled onions and shallots 30 % 5

070320 Garlic, fresh or chilled 30 % 5

070390 Leeks and other alliaceous vegetables, fresh or chilled (excl. onions, shallots and garlic) 30 % 5

070410 Fresh or chilled cauliflowers and headed broccoli 30 % 5

070420 Brussels sprouts, fresh or chilled 30 % 5

070490 Fresh or chilled cabbages, kohlrabi, kale and similar edible brassicas (excl. cauliflowers, headed broccoli and Brussels sprouts) 30 % 5

070511 Fresh or chilled cabbage lettuce 30 % 5

070519 Fresh or chilled lettuce (excl. cabbage lettuce) 30 % 5

070521 Fresh or chilled witloof chicory 30 % 5

070529 Fresh or chilled chicory (excl. witloof chicory) 30 % 5

070610 Fresh or chilled carrots and turnips 30 % 5

070690 Fresh or chilled salad beetroot, salsify, celeriac, radishes and similar edible roots (excl. carrots and turnips) 30 % 5

070700 Cucumbers and gherkins, fresh or chilled 30 % 5

070810 Fresh or chilled peas "Pisum sativum", shelled or unshelled 30 % 5

070820 Fresh or chilled beans "Vigna spp., Phaseolus spp.", shelled or unshelled 30 % 5

070890 Fresh or chilled leguminous vegetables, shelled or unshelled (excl. peas "Pisum sativum" and beans "Vigna spp., Phaseolus spp.") 30 % 5

070910 Fresh or chilled globe artichokes 30 % 5

070920 Fresh or chilled asparagus 30 % 5

070930 Fresh or chilled aubergines 30 % 5

070940 Fresh or chilled celery (excl. celeriac) 30 % 5

070951 Fresh or chilled mushrooms of the genus "Agaricus" 30 % 5

070952 Fresh or chilled truffles 30 % 5

070959 Fresh or chilled edible mushrooms (excl. mushrooms of the genus "Agaricus" and truffles) 30 % 5

070960 Fresh or chilled fruits of the genus "Capsicum" or "Pimenta" 30 % 5

070970 Fresh or chilled spinach, New Zealand spinach and orache spinach 30 % 5

070990 Fresh or chilled vegetables (excl. potatoes, tomatoes, vegetables of the "Allium spp.", cabbages of the genus "Brassica", lettuces of the species "Lactuca sativa" and "Cichorium", carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, cucumbers and gherkins, leguminous vegetables, artichokes, asparagus, aubergines, mushrooms, truffles, fruits of the genus "Capsicum" or of the genus "Pimenta", spinach, New Zealand spinach and orache spinach) 30 % 5

071010 Potatoes, uncooked or cooked by steaming or by boiling in water, frozen 30 % 5

071021 Shelled or unshelled peas "Pisum sativum", uncooked or cooked by steaming or by boiling in water, frozen 30 % 5

071022 Shelled or unshelled beans "Vigna spp., Phaseolus spp.", uncooked or cooked by steaming or by boiling in water, frozen 30 % 5

071029 Leguminous vegetables, shelled or unshelled, uncooked or cooked by steaming or by boiling in water, frozen (excl. peas "Pisum sativum" and beans "Vigna spp., Phaseolus spp.") 30 % 5

071030 Spinach, New Zealand spinach and orache spinach, uncooked or cooked by steaming or by boiling in water, frozen 30 % 5

071040 Sweetcorn, uncooked or cooked by steaming or by boiling in water, frozen 30 % 5

071080 Vegetables, uncooked or cooked by steaming or by boiling in water, frozen (excl. potatoes, leguminous vegetables, spinach, New Zealand spinach, orache spinach, and sweetcorn) 30 % 5

071090 Mixtures of vegetables, uncooked or cooked by steaming or by boiling in water, frozen 30 % 5

071120 Olives, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 30 % 3

071130 Capers provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 30 % 3

071140 Cucumbers and gherkins provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 30 % 5

071151 Mushrooms of the genus "Agaricus", provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 30 % 3

071159 Mushrooms and truffles, provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. mushrooms of the genus "Agaricus") 30 % 3

071190 Vegetables and mixtures of vegetables provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. onions, olives, capers, cucumbers and gherkins, not mixed) 30 % 5

071220 Dried onions, whole, cut, sliced, broken or in powder, but not further prepared 30 % 5

071231 Dried mushrooms of the genus "Agaricus", whole, cut, sliced, broken or in powder, but not further prepared 30 % 3

071232 Dried wood ears "Auricularia spp.", whole, cut, sliced, broken or in powder, but not further prepared 30 % 3

071233 Dried jelly fungi "Tremella spp.", whole, cut, sliced, broken or in powder, but not further prepared 30 % 3

071239 Dried mushrooms and truffles, whole, cut, sliced, broken or in powder, but not further prepared (excl. mushrooms of the genus "Agaricus", wood ears "Auricularia spp." and jelly fungi "Tremella spp.") 30 % 3

071290 Dried vegetables and mixtures of vegetables, whole, cut, sliced, broken or in powder, but not further prepared (excl. onions, mushrooms and truffles, not mixed) 30 % 5

071310 Dried, shelled peas "Pisum sativum", whether or not skinned or split 30 % 5

071320 Dried, shelled chickpeas "garbanzos", whether or not skinned or split 30 % 5

071331 Dried, shelled beans of species "Vigna mungo [L.] Hepper or Vigna radiata [L.] Wilczek", whether or not skinned or split 30 % 5

071332 Dried, shelled small red "Adzuki" beans "Phaseolus or Vigna angularis", whether or not skinned or split 30 % 5

071333 Dried, shelled kidney beans "Phaseolus vulgaris", whether or not skinned or split 30 % 5

071339 Dried, shelled beans "Vigna and Phaseolus", whether or not skinned or split (excl. beans of species "Vigna mungo [L] Hepper or Vigna radiata [L.] Wilczek", small red "Adzuki" beans and kidney beans) 30 % 5

071340 Dried, shelled lentils, whether or not skinned or split 30 % 3

071350 Dried, shelled broad beans "Vicia faba var. major" and horse beans "Vicia faba var. equina and Vicia faba var. minor", whether or not skinned or split 30 % 3

071390 Dried, shelled leguminous vegetables, whether or not skinned or split (excl. peas, chickpeas, beans, lentils, broad beans and horse beans) 30 % 3

071410 Fresh, chilled, frozen or dried roots and tubers of manioc "cassava", whether or not sliced or in the form of pellets 30 % 1

071420 Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets 30 % 1

071490 Roots and tubers of arrowroot, salep, Jerusalem artichokes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets and sago pith (excl. manioc "cassava" and sweet potatoes) 30 % 1

080111 Desiccated coconuts 30 % 3

080119 Fresh coconuts, whether or not shelled or peeled 30 % 3

080121 Fresh or dried brazil nuts, in shell 30 % 3

080122 Fresh or dried brazil nuts, shelled 30 % 3

080131 Fresh or dried cashew nuts, in shell 30 % 3

080132 Fresh or dried cashew nuts, shelled 30 % 3

080211 Fresh or dried almonds in shell 30 % 3

080212 Fresh or dried almonds, shelled and peeled 30 % 3

080221 Fresh or dried hazelnuts or filberts "Corylus spp.", in shell 30 % 3

080222 Fresh or dried hazelnuts or filberts "Corylus spp.", shelled and peeled 30 % 3

080231 Fresh or dried walnuts in shell 30 % 3

080232 Fresh or dried walnuts, shelled and peeled 30 % 3

080240 Fresh or dried chestnuts "Castanea spp.", whether or not shelled or peeled 30 % 3

080250 Fresh or dried pistachios, whether or not shelled or peeled 30 % 5

080290 Nuts, fresh or dried, whether or not shelled or peeled (excl. coconuts, Brazil nuts, cashew nuts, almonds, hazelnuts, walnuts, chestnuts "Castania spp." and pistachios) 30 % 3

080300 Bananas, incl. plantains, fresh or dried 30 % 2

080410 Fresh or dried dates 30 % 3

080420 Fresh or dried figs 30 % 3

080430 Fresh or dried pineapples 30 % 2

080440 Fresh or dried avocados 30 % 2

080450 Fresh or dried guavas, mangoes and mangosteens 30 % 2

080510 Fresh or dried oranges 30 % 5

080520 Fresh or dried mandarins incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids 30 % 5

080540 Fresh or dried grapefruit 30 % 5

080550 Fresh or dried lemons "Citrus limon, Citrus limonum" and limes "Citrus aurantifolia, Citrus latifolia" 30 % 5

080590 Fresh or dried citrus fruit (excl. oranges, lemons "Citrus limon, Citrus limonum", limes "Citrus aurantifolia, Citrus latifolia", grapefruit, mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids) 30 % 5

080610 Fresh grapes 30 % 3

080620 Dried grapes 30 % 3

080711 Fresh watermelons 30 % 3

080719 Fresh melons (excl. watermelons) 30 % 3

080720 Fresh pawpaws "papayas" 30 % 2

080810 Fresh apples 30 % 5

080820 Fresh pears and quinces 30 % 3

080910 Fresh apricots 30 % 3

080920 Fresh cherries 30 % 3

080930 Fresh peaches, incl. nectarines 30 % 3

080940 Fresh plums and sloes 30 % 3

081010 Fresh strawberries 30 % 3

081020 Fresh raspberries, blackberries, mulberries and loganberries 30 % 3

081030 Fresh black, white or red currants and gooseberries 30 % 3

081040 Fresh cranberries, bilberries and other fruits of the genus "Vaccinium" 30 % 3

081050 Fresh kiwifruit 30 % 3

081060 Fresh durians 30 % 3

081090 Fresh tamarinds, cashew apples, jackfruit, lychees, sapodillo plums, passion fruit, carambola, pitahaya and other edible fruit (excl. nuts, bananas, dates, figs, pineapples, avocadoes, guavas, mangoes, mangosteens, papaws "papayas", citrus fruit, grapes, melons, apples, pears quinces, apricots, cherries, peaches, plums, sloes, strawberries, raspberries, mulberries, blackberries, loganberries, black, white or redcurrants, gooseberries, cranberries, fruits of the genus "Vaccinium", kiwifruit and durians) 30 % 3

081110 Frozen strawberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened 30 % 3

081120 Frozen raspberries, blackberries, mulberries, loganberries, black-, white- or red- currants and gooseberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened 30 % 3

081190 Frozen fruit and nuts, uncooked or cooked by steaming or boiling in water, whether or not sweetened (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries) 30 % 3

081210 Cherries, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 30 % 3

081290 Fruit and nuts, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. cherries) 30 % 3

081310 Dried apricots 30 % 3

081320 Dried prunes 30 % 3

081330 Dried apples 30 % 3

081340 Dried peaches, pears, papaws "papayas", tamarinds and other edible fruits (excl. nuts, bananas, dates, figs, pineapples, avocadoes, guavas, mangoes, mangosteens, citrus fruit, grapes apricots, prunes and apples, unmixed) 30 % 3

081350 Mixtures of nuts or dried fruits 30 % 3

081400 Peel of citrus fruit or melons, incl. watermelons, fresh, frozen, dried or provisionally preserved in brine, or in water with other additives 30 % 3

090111 Coffee (excl. roasted and decaffeinated) 30 % 5

090112 Decaffeinated coffee (excl. roasted) 30 % 5

090121 Roasted coffee (excl. decaffeinated) 30 % 5

090122 Roasted, decaffeinated coffee 30 % 5

090190 Coffee husks and skins; coffee substitutes containing coffee in any proportion 30 % 5

090210 Green tea in immediate packings of ≤ 3 kg 30 % 5

090220 Green tea in immediate packings of > 3 kg 30 % 5

090230 Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of ≤ 3 kg 30 % 5

090240 Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of > 3 kg 30 % 5

090300 Mate 30 % 5

090411 Pepper of the genus Piper, neither crushed nor ground 30 % 3

090412 Pepper of the genus Piper, crushed or ground 30 % 3

090420 Fruits of the genus "Capsicum" or of the genus "Pimenta", dried or crushed or ground 30 % 3

090500 Vanilla 30 % 5

090610 Cinnamon and cinnamon-tree flowers (excl. crushed and ground) 30 % 5

090620 Crushed or ground cinnamon and cinnamon-tree flowers 30 % 5

090700 Cloves, whole fruit, cloves and stems 30 % 5

090810 Nutmeg 30 % 3

090820 Mace 30 % 3

090830 Cardamoms 30 % 3

090910 Seeds of anise or badian 30 % 3

090920 Coriander seeds 30 % 3

090930 Cumin seeds 30 % 3

090940 Caraway seeds 30 % 3

090950 Seeds of fennel; juniper berries 30 % 3

091010 Ginger 30 % 5

091020 Saffron 30 % 5

091030 Turmeric "curcuma" 30 % 5

091040 Thyme and bay leaves 30 % 3

091050 Curry 30 % 5

091091 Mixtures of different types of spices 30 % 5

091099 Spices (excl. pepper of the genus Piper, fruit of the genus "Capsicum" or of the genus "Pimenta", vanilla, cinnamon, cinnamontree flowers, clove "wholefruit", clove stems, nutmeg, mace, cardamoms, seeds of anise, badian, fennel, coriander, cumin and caraway, and juniper berries, ginger, saffron, turmeric "curcuma", thyme, bay leaves, curry and mixtures of various types of spices) 30 % 5

100110 Durum wheat 5 % 3

100190 Wheat and meslin (excl. durum wheat) 10 % 3

100200 Rye 10 % 3

100300 Barley 10 % 3

100400 Oats 10 % 1

100510 Maize seed 5 % 1

100590 Maize (excl. seed) 30 % 5

100610 Rice in the husk, "paddy" or rough 20 % 5

100620 Husked or brown rice 20 % 3

100630 Semi-milled or wholly milled rice, whether or not polished or glazed 20 % 3

100640 Broken rice 5 % 3

100700 Grain sorghum 30 % 3

100810 Buckwheat 30 % 3

100820 Millet (excl. grain sorghum) 30 % 3

100830 Canary seed 30 % 3

100890 Cereals (excl. wheat and meslin, rye, barley, oats, maize, rice, buckwheat, millet, canary seed and grain sorghum) 30 % 5

110100 Wheat or meslin flour 30 % 5

110210 Rye flour 30 % 5

110220 Maize "corn" flour 30 % 5

110230 Rice flour 30 % 5

110290 Cereal flours (excl. wheat, meslin, rye, maize and rice) 30 % 5

110311 Groats and meal of wheat 10 % 5

110313 Groats and meal of maize "corn" 10 % 5

110319 Groats and meal of cereals (excl. wheat and maize) 20 % 5

110320 Pellets 30 % 5

110412 Rolled or flaked grains of oats 20 % 5

110419 Rolled or flaked grains of cereals (excl. barley and oats) 20 % 5

110422 Hulled, pearled, sliced, kibbled or otherwise worked oat grains (excl. oat flour) 20 % 5

110423 Hulled, pearled, sliced, kibbled or otherwise worked maize grains (excl. maize flour) 20 % 5

110429 Grains of cereals, hulled, pearled, sliced, kibbled or otherwise worked (excl. oats and maize, grain flour and husked and semi- or wholly milled rice and broken rice) 20 % 5

110430 Germ of cereals, whole, rolled, flaked or ground 20 % 5

110510 Flour, meal and powder of potatoes 30 % 5

110520 Flakes, granules and pellets of potatoes 30 % 5

110610 Flour, meal and powder of peas, beans, lentils and the other dried leguminous vegetables of heading 0713 30 % 5

110620 Flour, meal and powder of sago or of roots or tubers of manioc, arrowroot, salep, sweet potatoes and similar roots and tubers with a high content of starch or inulin of heading 0714 30 % 5

110630 Flour, meal and powder of produce of chapter 8 "Edible fruit and nuts; peel of citrus fruits or melons" 30 % 5

110710 Malt (excl. roasted) 10 % 5

110720 Roasted malt 10 % 5

110811 Wheat starch 30 % 5

110812 Maize starch 10 % 5

110813 Potato starch 10 % 5

110814 Manioc starch 30 % 5

110819 Starch (excl. wheat, maize, potato and manioc) 30 % 5

110820 Inulin 10 % 1

110900 Wheat gluten, whether or not dried 10 % 3

120100 Soya beans, whether or not broken 10 % 3

120210 Ground-nuts in shell, not roasted or otherwise cooked 30 % 5

120220 Shelled ground-nuts, whether or not broken (excl. roasted or otherwise cooked) 30 % 5

120300 Copra 30 % 3

120400 Linseed, whether or not broken 10 % 1

120510 Low erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of < 2 % and yielding a solid component of glucosinolates of < 30 micromoles/g" 10 % 1

120590 High erucic rape or colza seeds "yielding a fixed oil which has an erucic acid content of ≥ 2 % and yielding a solid component of glucosinolates of ≥ 30 micromoles/g", whether or not broken 10 % 1

120600 Sunflower seeds, whether or not broken 10 % 1

120710 Palm nuts and kernels, whether or not broken 10 % 1

120720 Cotton seeds, whether or not broken 10 % 1

120730 Castor oil seeds, whether or not broken 10 % 1

120740 Sesamum seeds, whether or not broken 10 % 1

120750 Mustard seeds, whether or not broken 10 % 1

120760 Safflower seeds, whether or not broken 10 % 1

120791 Poppy seeds, whether or not broken 10 % 1

120799 Oil seeds and oleaginous fruits, whether or not broken (excl. edible nuts, olives, soya beans, ground-nuts, copra, linseed, rape or colza seeds, sunflower seeds, palm nuts and kernels, cotton, castor oil, sesamum, mustard, safflower and poppy seeds) 10 % 1

120810 Soya bean flour and meal 10 % 5

120890 Flours and meal of oil seeds or oleaginous fruit (excl. soya and mustard) 10 % 5

120910 Sugar beet seed, for sowing 5 % 1

120921 Alfalfa seed for sowing 5 % 1

120922 Clover "Trifolium spp" seed, for sowing 5 % 1

120923 Fescue seed for sowing 5 % 1

120924 Kentucky blue grass "Poa pratensis L." seed for sowing 5 % 1

120925 Rye grass "Lolium multiflorum lam., Lolium perenne L." seed, for sowing 5 % 1

120926 Timothy grass seed for sowing 5 % 1

120929 Seeds of forage plants for sowing (excl. of cereals and of sugar beet, alfalfa, clover "Trifolium spp.", fescue, Kentucky blue grass "Poa pratensis L.", rye grass "Lolium multiflorum lam., Lolium perenne L." and Timothy grass) 5 % 1

120930 Seeds of herbaceous plants cultivated mainly for flowers, for sowing 5 % 1

120991 Vegetable seeds, for sowing 5 % 1

120999 Seeds, fruits and spores, for sowing (excl. leguminous vegetables and sweetcorn, coffee, tea, mate and spices, cereals, oil seeds and oleaginous fruits, beets, forage plants, vegetable seeds, and seeds of herbaceous plants cultivated mainly for flowers or used primarily in perfumery, medicaments or for insecticidal, fungicidal or similar purposes) 5 % 1

121010 Hop cones, fresh or dried (excl. ground, powdered or in the form of pellets) 10 % 3

121020 Hop cones, ground, powdered or in the form of pellets; lupulin 10 % 3

121110 Liquorice roots, fresh or dried, whether or not cut, crushed or powdered 10 % 1

121120 Ginseng roots, fresh or dried, whether or not cut, crushed or powdered 10 % 1

121130 Coca leaf, fresh or dried, whether or not cut, crushed or powdered 10 % 5

121140 Poppy straw, fresh or dried, whether or not cut, crushed or powdered 10 % 5

121190 Plants, parts of plants, incl. seeds and fruits, used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered (excl. liquorice and ginseng roots, coca leaf and poppy straw) 10 % 1

121210 Locust beans, incl. locust bean seed, fresh, chilled, frozen or dried, whether or not ground 10 % 1

121220 Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground 10 % 1

121230 Apricot, peach "incl. nectarine" or plum stones and kernels 10 % 1

121291 Sugar beet, fresh, chilled, frozen or dried, whether or not ground 10 % 2

121299 Fruit stones and kernels and other vegetable products, incl. unroasted chicory roots of the variety cichorium intybus sativum, of a kind used primarily for human consumption, n.e.s. 10 % 1

121300 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 10 % 1

121410 Alfalfa meal and pellets 10 % 5

121490 Swedes, mangolds, fodder roots, hay, lucerne "alfalfa", clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets (excl. lucerne "alfalfa" meal and pellets) 10 % 1

130110 Natural lac 10 % 5

130120 Natural gum Arabic 10 % 5

130190 Natural gums, resins, gum-resins, balsams and other natural oleoresins (excl. gum Arabic) 10 % 2

130211 Opium 10 % 5

130212 Extracts of liquorice (excl. that with a sucrose content by weight of > 10 % or in the form of confectionery) 10 % 5

130213 Extracts of hops 10 % 2

130214 Extracts of pyrethrum and of roots containing rotenone 10 % 1

130219 Vegetable saps and extracts (excl. liquorice, hops, pryrethrum, roots of plants containing rotenone and opium) 10 % 5

130220 Pectic substances, pectinates and pectates 10 % 1

130231 Agar-agar, whether or not modified 10 % 1

130232 Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds, whether or not modified 10 % 1

130239 Mucilages and thickeners derived from vegetable products, whether or not modified (excl. from locust beans, locust bean seeds, guar seeds and agar-agar) 10 % 1

140110 Bamboos 10 % 1

140120 Rattans 10 % 1

140190 Reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, lime bark and other vegetable materials of a kind used primarily for plaiting (excl. bamboos and rattans) 10 % 1

140200 Vegetable materials of a kind used primarily as stuffing or as padding, e.g. kapok, vegetable hair and eel-grass, whether or not put up as a layer, with or without supporting material 10 % 1

140300 Vegetable materials, such as broom-corn, piassava, couch-grass and istle, of a kind used primarily in brooms or in brushes, whether or not in hanks or bundles 10 % 5

140410 Raw vegetable materials primarily for dyeing or tanning, n.e.s. 10 % 1

140420 Cotton linters 10 % 3

140490 Vegetable products n.e.s 10 % 5

150100 Pig fat, incl. lard, and poultry fat, rendered or otherwise extracted (excl. lard stearin and lard oil) 30 % 5

150200 Fats of bovine animals, sheep or goats (excl. lard stearin, lard oil, oleostearin, oleooil and tallow oil, not emulsified or mixed or otherwise prepared) 30 % 5

150300 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil (excl. emulsified, mixed or otherwise prepared) 10 % 1

150410 Fish-liver oils and their fractions, whether or not refined (excl. chemically modified) 30 % 3

150420 Fats and oils of fish and their fractions, whether or not refined (excl. liver oils and chemically modified) 10 % 1

150430 Fats and oils and their fractions of marine mammals, whether or not refined (excl. chemically modified) 30 % 3

150500 Wool grease and fatty substances derived therefrom, incl. lanolin 30 % 3

150600 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified (excl. pig fat, poultry fat, fats of bovine animals, sheep and goats, fats of fish and other marine animals, lard stearin, lard oil, oloestearin, oleo-oil, tallow oil, wool grease and fatty substances derived therefrom) 30 % 5

150710 Crude soya-bean oil, whether or not degummed 30 % 5

150790 Soya-bean oil and its fractions, whether or not refined (excl. chemically modified and crude) 30 % 5

150810 Crude ground-nut oil 30 % 5

150890 Ground-nut oil and its fractions, whether or not refined (excl. chemically modified and crude) 30 % 5

150910 Virgin olive oil and its fractions obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil 30 % 5

150990 Olive oil and fractions obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil (excl. virgin and chemically modified) 30 % 5

151000 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, incl. blends of these oils or fractions with oils or fractions of heading 1509 30 % 5

151110 Crude palm oil 30 % 5

151190 Palm oil and its fractions, whether or not refined (excl. chemically modified and crude) 30 % 5

151211 Crude sunflower-seed or safflower oil 30 % 5

151219 Sunflower-seed or safflower oil and their fractions, whether or not refined, but not chemically modified (excl. crude) 30 % 5

151221 Crude cotton-seed oil 30 % 5

151229 Cotton-seed oil and its fractions, whether or not refined, but not chemically modified (excl. crude) 30 % 5

151311 Crude coconut oil 30 % 5

151319 Coconut oil and its fractions, whether or not refined, but not chemically modified (excl. crude) 30 % 5

151321 Crude palm kernel and babassu oil 10 % 5

151329 Palm kernel and babassu oil and their fractions, whether or not refined, but not chemically modified (excl. crude) 30 % 5

151411 Low erucic acid rape or colza oil "fixed oil which has an erucic acid content of < 2 %", crude 30 % 5

151419 Low erucic acid rape or colza oil "fixed oil which has an erucic acid content of < 2 %" and its fractions, whether or not refined, but not chemically modified (excl. crude) 30 % 5

151491 High erucic acid rape or colza oil "fixed oil which has an erucic acid content of ≥ 2 %" and mustard oil, crude 30 % 5

151499 High erucic acid rape or colza oil "fixed oil which has an erucic acid content of ≥ 2 %", and mustard oil, and fractions thereof, whether or not refined, but not chemically modified (excl. crude) 30 % 5

151511 Crude linseed oil 10 % 1

151519 Linseed oil and fractions thereof, whether or not refined, but not chemically modified (excl. crude) 30 % 5

151521 Crude maize oil 30 % 5

151529 Maize oil and fractions thereof, whether or not refined, but not chemically modified (excl. crude) 30 % 5

151530 Castor oil and fractions thereof, whether or not refined, but not chemically modified 10 % 1

151540 Tung oil and its fractions, whether or not refined, but not chemically modified 30 % 5

151550 Sesame oil and its fractions, whether or not refined, but not chemically modified 30 % 5

151590 Fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified (excl. soya-bean, ground-nut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard, linseed, maize, castor, tung and sesame oil) 30 % 5

151610 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared 30 % 5

151620 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared 30 % 5

151710 Margarine (excl. liquid) 30 % 5

151790 Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils (excl. fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared, mixtures of olive oils and their fractions, and solid margarine) 10 % 5

151800 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils, n.e.s. 10 % 2

152000 Glycerol, crude; glycerol waters and glycerol lyes 10 % 3

152110 Vegetable waxes, whether or not refined or coloured (excl. triglycerides) 10 % 1

152190 Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 10 % 1

152200 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes 10 % 1

160100 Sausages and similar products, of meat, offal or blood; food preparations based on these products 30 % 5

160210 Homogenized prepared meat, offal or blood, put up for retail sale as infant food or for dietetic purposes, in containers of ≤ 250 g 30 % 5

160220 Preparations of liver of any animal (excl. sausages and similar products and finely homogenized preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g) 30 % 5

160231 Meat or offal of turkeys "Gallus domesticus", prepared or preserved (excl. sausages and similar products, and finely homogenized preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) 30 % 5

160232 Meat or offal of fowls of the species "Gallus domesticus", prepared or preserved (excl. of meat or offal of turkeys "Gallus domesticus" or guinea fowl, sausages and similar products, finely homogenized preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) 30 % 5

160239 Prepared or preserved meat or meat offal of ducks, geese and guinea fowl of the species "domesticus" (excl. sausages and similar products, finely homogenized preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) 30 % 5

160241 Hams and cuts thereof, prepared or preserved 30 % 5

160242 Prepared or preserved shoulders and cuts thereof, of swine 30 % 5

160249 Prepared or preserved meat and offal of swine, incl. mixtures (excl. hams, shoulders and cuts thereof, sausages and similar products, finely homogenized preparations put up for retail sale as infant food or for dietetic purpose, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) 30 % 5

160250 Prepared or preserved meat or offal of bovine animals (excl. sausages and similar products, finely homogenized preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) 30 % 5

160290 Prepared or preserved meat, offal or blood (excl. meat or offal of poultry, swine and bovine animals, sausages and similar products, finely homogenized preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) 30 % 5

160300 Extracts and juices of meat, fish or crustaceans, molluscs and other aquatic invertebrates 30 % 5

160411 Prepared or preserved salmon, whole or in pieces (excl. minced) 30 % 3

160412 Prepared or preserved herrings, whole or in pieces (excl. minced) 30 % 3

160413 Prepared or preserved sardines, sardinella and brisling or sprats, whole or in pieces (excl. minced) 30 % 5

160414 Prepared or preserved tunas, skipjack and Atlantic bonito, whole or in pieces (excl. minced) 30 % 5

160415 Prepared or preserved mackerel, whole or in pieces (excl. minced) 30 % 5

160416 Prepared or preserved anchovies, whole or in pieces (excl. minced) 30 % 3

160419 Prepared or preserved fish, whole or in pieces (excl. minced and salmon, herrings, sardines, sardinella, brisling or sprats, tunas, skipjack and Atlantic bonito, bonito "sarda spp.", mackerel and anchovies) 30 % 5

160420 Prepared or preserved fish (excl. whole or in pieces) 30 % 5

160430 Caviar and caviar substitutes prepared from fish eggs 30 % 5

160510 Crab, prepared or preserved 30 % 5

160520 Shrimps and prawns, prepared or preserved 30 % 5

160530 Lobster, prepared or preserved 30 % 5

160540 Crustaceans, prepared or preserved (excl. crabs, shrimps, prawns and lobster) 30 % 5

160590 Molluscs and aquatic invertebrates, prepared or preserved 30 % 5

170111 Raw cane sugar (excl. added flavouring or colouring) 30 % 5

170112 Raw beet sugar (excl. added flavouring or colouring) 30 % 5

170191 Refined cane or beet sugar, containing added flavouring or colouring, in solid form 30 % 5

170199 Cane or beet sugar and chemically pure sucrose, in solid form (excl. cane and beet sugar containing added flavouring or colouring and raw sugar) 30 % 5

170211 Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight ≥ 99 % lactose, expressed as anhydrous lactose, calculated on the dry matter 10 % 3

170219 Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight < 99 % lactose, expressed as anhydrous lactose, calculated on the dry matter 10 % 3

170220 Maple sugar, in solid form, and maple syrup (excl. flavoured or coloured) 10 % 5

170230 Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter and not containing fructose or containing in the dry state, < 20 % by weight of fructose 10 % 3

170240 Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter, and containing in the dry state ≥ 20 % and < 50 % by weight of fructose (excl. invert sugar) 10 % 3

170250 Chemically pure fructose in solid form 10 % 3

170260 Fructose in solid form and fructose syrup, not containing added flavouring or colouring matter and containing in the dry state > 50 % by weight of fructose (excl. chemically pure fructose and invert sugar) 10 % 5

170290 Sugars in solid form, incl. invert sugar and chemically pure maltose, and sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose, not flavoured or coloured, artifical honey, whether or not mixed with natural honey and caramel (excl. cane or beet sugar, chemically pure sucrose, lactose, maple sugar, glucose, fructose, and syrups thereof) 10 % 5

170310 Cane molasses resulting from the extraction or refining of sugar 30 % 3

170390 Beet molasses resulting from the extraction or refining of sugar 30 % 3

170410 Chewing gum, whether or not sugar coated 30 % 5

170490 Sugar confectionery not containing cocoa, incl. white chocolate (excl. chewing gum) 30 % 5

180100 Cocoa beans, whole or broken, raw or roasted 30 % 3

180200 Cocoa shells, husks, skins and other cocoa waste 30 % 5

180310 Cocoa paste (excl. defatted) 30 % 5

180320 Cocoa paste, wholly or partly defatted 30 % 5

180400 Cocoa butter, fat and oil 30 % 5

180500 Cocoa powder, not containing added sugar or other sweetening matter 30 % 5

180610 Cocoa powder, sweetened 30 % 5

180620 Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in containers or immediate packings of a content > 2 kg (excl. cocoa powder) 30 % 5

180631 Chocolate and other preparations containing cocoa, in blocks, slabs or bars of ≤ 2 kg, filled 30 % 5

180632 Chocolate and other preparations containing cocoa, in blocks, slabs or bars of ≤ 2 kg (excl. filled) 30 % 5

180690 Chocolate and other preparations containing cocoa, in containers or immediate packings of ≤ 2 kg (excl. in blocks, slabs or bars and cocoa powder) 30 % 5

190110 Food preparations for infant use, put up for retail sale, of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and of milk, sour cream, whey, yoghourt, kefir or similar goods of heading 0401 to 0404 , not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s. 5 % 3

190120 Mixes and doughs of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and of mixes and doughs of milk, cream, butter milk, sour milk, sour cream, whey, yoghourt, kefir or similar goods of heading 0401 to 0404 , not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s., for the preparation of bakers' wares of heading 1905 30 % 5

190190 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yoghourt, kefir or similar goods of heading 0401 to 0404 , not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s. (excl. for infant use, put up for retail sale, and mixes and doughs for the preparation of bakers' wares of heading 1905 ) 30 % 5

190211 Uncooked pasta, not stuffed or otherwise prepared, containing eggs 30 % 5

190219 Uncooked pasta, not stuffed or otherwise prepared, not containing eggs 30 % 5

190220 Pasta, stuffed with meat or other substances, whether or not cooked or otherwise prepared 30 % 5

190230 Pasta, cooked or otherwise prepared (excl. stuffed) 30 % 5

190240 Couscous, whether or not prepared 30 % 3

190300 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms 30 % 5

190410 Prepared foods obtained by swelling or roasting cereals or cereal products, e.g. corn flakes 30 % 5

190420 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 30 % 5

190430 Bulgur wheat in the form of worked grains, obtained by cooking hard wheat grains 30 % 5

190490 Cereals (excl. maize [corn]) in grain or flake form or other worked grains, pre-cooked or otherwise prepared, n.e.s. (excl. flour, groats and meal, food preparations obtained by swelling or roasting or from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals and bulgur wheat) 30 % 5

190510 Crispbread 30 % 5

190520 Gingerbread and the like, whether or not containing cocoa 30 % 5

190531 Sweet biscuits 30 % 5

190532 Waffles and wafers 30 % 5

190540 Rusks, toasted bread and similar toasted products 30 % 3

190590 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products (excl. crispbread, gingerbread and the like, sweet biscuits, waffles and wafers with water content of ≤ 10 %, rusks, toasted bread and similar toasted products) 30 % 5

200110 Cucumbers and gherkins, prepared or preserved by vinegar or acetic acid 30 % 5

200190 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid (excl. cucumbers and gherkins) 30 % 5

200210 Tomatoes, whole or in pieces, prepared or preserved otherwise than by vinegar or acetic acid 30 % 5

200290 Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid (excl. whole or in pieces) 30 % 5

200310 Mushrooms of the genus "Agaricus", prepared or preserved otherwise than by vinegar or acetic acid 30 % 5

200320 Truffles, prepared or preserved otherwise than by vinegar or acetic acid 30 % 3

200390 Mushrooms, prepared or preserved otherwise than by vinegar or acetic acid (excl. mushrooms of the genus "Agaricus") 30 % 3

200410 Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen 30 % 3

200490 Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen (excl. preserved by sugar, and tomatoes, mushrooms, truffles and potatoes, unmixed) 30 % 5

200510 Homogenized vegetables put up for retail sale as infant food or for dietetic purposes, in containers of ≤ 250 g 30 % 5

200520 Potatoes, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) 30 % 3

200540 Peas "Pisum Sativum", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) 30 % 5

200551 Shelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) 30 % 5

200559 Unshelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) 30 % 5

200560 Asparagus, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) 30 % 3

200570 Olives, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) 30 % 3

200580 Sweet corn "Zea Mays var. Saccharata", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) 30 % 5

200590 Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar, non-frozen (excl. preserved by sugar, homogenized vegetables of subheading 2005.10 , and tomatoes, mushrooms, truffles, potatoes, peas "Pisum sativum", beans "Vigna, Phaseolus", asparagus, olives and sweet corn "Zea Mays var. Saccharata", unmixed) 30 % 5

200600 Vegetables, fruit, nuts, fruit-peel and other edible parts of plants, preserved by sugar "drained, glacé or crystallized" 30 % 5

200710 Homogenized preparations of jams, jellies, marmalades, fruit or nut purees and nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter, put up for retail sale as infant food or for dietetic purposes, in containers of ≤ 250 g 30 % 5

200791 Citrus fruit jams, jellies, marmalades, purees or pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter (excl. homogenized preparations of subheading 2007.10 ) 30 % 5

200799 Jams, jellies, marmalades, purees or pastes of fruit, obtained by cooking, whether or not containing added sugar or other sweetening matter (excl. citrus fruit and homogenized preparations of subheading 2007.10 ) 30 % 5

200811 Ground-nuts, prepared or preserved (excl. preserved with sugar) 30 % 5

200819 Nuts and other seeds, incl. mixtures, prepared or preserved (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and groundnuts) 30 % 5

200820 Pineapples, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking) 30 % 5

200830 Citrus fruit, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s. 30 % 5

200840 Pears, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s. 30 % 3

200850 Apricots, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking) 30 % 3

200860 Cherries, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking) 30 % 3

200870 Peaches, incl. nectarines, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking) 30 % 3

200880 Strawberries, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s. 30 % 5

200891 Palm hearts, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. prepared or preserved with vinegar) 30 % 3

200892 Mixtures of fruits, nuts and other edible parts of plants, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. mixtures of nuts, groundnuts and other seeds and preparations of the Müsli type based on unroasted cereal flakes of subheading 1904.20.10 , and prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking) 30 % 5

200899 Fruit and other edible parts of plants, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches and strawberries) 30 % 5

200911 Frozen orange juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 30 % 5

200912 Orange juice, unfermented, Brix value ≤ 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit and frozen) 30 % 5

200919 Orange juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit, frozen, and of a Brix value ≤ 20 at 20°C) 30 % 5

200921 Grapefruit juice, unfermented, Brix value ≤ 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 30 % 5

200929 Grapefruit juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 30 % 5

200931 Single citrus fruit juice, unfermented, Brix value ≤ 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, orange juice and grapefruit juice) 30 % 5

200939 Single citrus fruit juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, orange juice and grapefruit juice) 30 % 5

200941 Pineapple juice, unfermented, Brix value ≤ 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 30 % 5

200949 Pineapple juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 30 % 5

200950 Tomato juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 30 % 5

200961 Grape juice, incl. grape must, unfermented, Brix value ≤ 30 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 30 % 5

200969 Grape juice, incl. grape must, unfermented, Brix value > 30 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 30 % 5

200971 Apple juice, unfermented, Brix value ≤ 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 30 % 5

200979 Apple juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 30 % 5

200980 Juice of fruit or vegetables, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, and juice of citrus fruit, pineapples, tomatoes, grapes, incl. grape must and apples) 30 % 5

200990 Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 30 % 5

210111 Extracts, essences and concentrates, of coffee 30 % 5

210112 Preparations with a basis of extracts, essences or concentrates of coffee or with a basis of coffee 30 % 5

210120 Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or mate 30 % 5

210130 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 30 % 5

210210 Active yeasts 10 % 2

210220 Inactive yeasts; other dead single-cell micro-organisms (excl. packaged as medicaments) 10 % 2

210230 Prepared baking powders 10 % 2

210310 Soya sauce 30 % 5

210320 Tomato ketchup and other tomato sauces 30 % 3

210330 Mustard flour and meal, whether or not prepared, and mustard 30 % 3

210390 Preparations for sauces and prepared sauces; mixed condiments and seasonings (excl. soya sauce, tomato ketchup and other tomato sauces, mustard, and mustard flour and meal) 30 % 5

210410 Soups and broths and preparations therefor 30 % 3

210420 Food preparations consisting of finely homogenized mixtures of two or more basic ingredients, such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of ≤ 250 g 30 % 5

210500 Ice cream and other edible ice, whether or not containing cocoa 30 % 3

210610 Protein concentrates and textured protein substances 10 % 2

210690 Food preparations, n.e.s. 30 % 5

220110 Mineral waters and aerated waters, not containing added sugar, other sweetening matter or flavoured 30 % 5

220190 Ordinary natural water, not containing added sugar, other sweetening matter or flavoured; ice and snow (excl. mineral waters and aerated waters, sea water, distilled water, conductivity water or water of similar purity) 30 % 5

220210 Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage 30 % 5

220290 Non-alcoholic beverages (excl. water, fruit or vegetable juices and milk) 30 % 5

220300 Beer made from malt 30 % 5

220410 Sparkling wine of fresh grapes 30 % 5

220421 Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of ≤ 2 l (excl. sparkling wine) 30 % 5

220429 Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of > 2 l (excl. sparkling wine) 30 % 5

220430 Grape must, of an actual alcoholic strength of > 0,5 % vol (excl. grape must whose fermentation has been arrested by the addition of alcohol) 30 % 3

220510 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of ≤ 2 l 30 % 5

220590 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of > 2 l 30 % 5

220600 Cider, perry, mead and other fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, n.e.s. (excl. beer, wine or fresh grapes, grape must, vermouth and other wine of fresh grapes flavoured with plants or aromatic substances) 30 % 5

220710 Undenatured ethyl alcohol, of actual alcoholic strength of ≥ 80 % 20 % 5

220720 Denatured ethyl alcohol and other spirits of any strength 20 % 5

220820 Spirits obtained by distilling grape wine or grape marc 30 % 5

220830 Whiskies 30 % 5

220840 Rum and tafia 30 % 5

220850 Gin and Geneva 30 % 5

220860 Vodka 30 % 5

220870 Liqueurs and cordials 30 % 5

220890 Ethyl alcohol of an alcoholic strength of < 80 % vol, not denatured; spirits and other spirituous beverages (excl. compound alcoholic preparations of a kind used for the manufacture of beverages, spirits obtained by distilling grape wine or grape marc, whiskies, rum, taffia, gin, geneva, vodka, liqueurs and cordials) 30 % 5

220900 Vinegar, fermented vinegar and substitutes for vinegar obtained from acetic acid 30 % 5

230110 Flours, meals and pellets, of meat or offal, unfit for human consumption; greaves 5 % 1

230120 Flours, meals and pellets of fish or crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption 5 % 1

230210 Bran, sharps and other residues of maize "corn", whether or not in the form of pellets, derived from sifting, milling or other working 10 % 1

230220 Bran, sharps and other residues of rice, whether or not in the form of pellets, derived from sifting, milling or other working 5 % 1

230230 Bran, sharps and other residues of wheat, whether or not in the form of pellets, derived from sifting, milling or other working 5 % 1

230240 Bran, sharps and other residues of cereals, whether or not in the form of pellets, derived from sifting, milling or other working (excl. maize, rice and wheat) 5 % 1

230250 Bran, sharps and other residues of leguminous plants, whether or not in the form of pellets, derived from sifting, milling or other working 5 % 1

230310 Residues of starch manufacture and similar residues 10 % 1

230320 Beet-pulp, bagasse and other waste of sugar manufacture 10 % 1

230330 Brewing or distilling dregs and waste 10 % 1

230400 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil 5 % 3

230500 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 10 % 1

230610 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of cotton seeds 10 % 1

230620 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of linseed 5 % 1

230630 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of sunflower seeds 5 % 1

230641 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of low erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of < 2 % and yielding a solid component of glucosinolates of < 30 micromoles/g" 5 % 1

230649 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of high erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of ≥ 2 % and yielding a solid component of glucosinolates of ≥ 30 micromoles/g" 5 % 1

230650 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of coconut or copra 5 % 1

230660 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of palm nuts or kernels 10 % 1

230670 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils from maize "corn" germ 10 % 1

230690 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils (excl. of cotton seeds, linseed, sunflower seeds, rape or colza seeds, coconut or copra, palm nuts or kernels, maize "corn" germ, or from the extraction of soya-bean oil or ground-nut oil) 5 % 1

230700 Wine lees; argol 10 % 1

230800 Acorns, horse-chestnuts, marc and other vegetable materials and vegetable waste, vegetable residues and by-products of a kind used in animal feeding, whether or not in the form of pellets, n.e.s. 10 % 1

230910 Dog or cat food, put up for retail sale 30 % 5

230990 Preparations of a kind used in animal feeding (excl. dog or cat food put up for retail sale) 30 % 3

240110 Tobacco, unstemmed/unstripped 10 % 5

240120 Tobacco, partly or wholly stemmed/stripped, otherwise unmanufactured 10 % 5

240130 Tobacco refuse 10 % 5

240210 Cigars, cheroots and cigarillos containing tobacco 30 % 5

240220 Cigarettes, containing tobacco 30 % 5

240290 Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes 30 % 5

240310 Smoking tobacco, whether or not containing tobacco substitutes in any proportion 10 % 5

240391 Tobacco, "homogenized" or "reconstituted" from finely-chopped tobacco leaves, tobacco refuse or tobacco dust 10 % 5

240399 Chewing tobacco, snuff and other manufactured tobacco and manufactured tobacco substitutes, and tobacco powder, tobacco extracts and essences (excl. cigars, cheroots, cigarillos and cigarettes, smoking tobacco whether or not containing tobacco substitutes in any proportion, "homogenized" or "reconstituted" tobacco, nicotine extracted from the tobacco plant and insecticides manufactured from tobacco extracts and essences) 30 % 5

250100 Salts, incl. table salt and denatured salt, and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water 20 % 5

250200 Unroasted iron pyrites 10 % 1

250300 Sulphur of all kinds (excl. sublimed sulphur, precipitated sulphur and colloidal sulphur) 10 % 1

250410 Natural graphite in powder or in flakes 10 % 1

250490 Natural graphite (excl. in powder or in flakes) 10 % 1

250510 Silica sands and quartz sands, whether or not coloured 10 % 1

250590 Natural sands of all kinds, whether or not coloured (excl. silica sands, quartz sands, gold- and platinum-bearing sands, zircon, rutile and ilmenite sands, monazite sands, and tar or asphalt sands) 10 % 1

250610 Quartz (excl. quartz sands) 10 % 1

250621 Crude or roughly trimmed quartzite 10 % 1

250629 Quartzite, merely cut, by sawing or otherwise, in blocks or slabs of a square or rectangular shape (excl. roughly trimmed) 10 % 1

250700 Kaolin and other kaolinic clays, whether or not calcined 10 % 1

250810 Bentonite 10 % 1

250820 Decolourizing earths and fuller's earth 10 % 1

250830 Fire-clay (excl. kaolin and other kaolinic clays and expanded clay) 10 % 1

250840 Clays (excl. fire-clay, kaolin and other kaolinic clays and expanded clay) 10 % 1

250850 Andalusite, kyanite and sillimanite 10 % 1

250860 Mullite 10 % 1

250870 Chamotte or dinas earths 10 % 1

250900 Chalk 10 % 1

251010 Natural calcium phosphates and natural aluminium calcium phosphates, natural and phosphatic chalk, unground 10 % 1

251020 Natural calcium phosphates and natural aluminium calcium phosphates, natural and phosphatic chalk, ground 10 % 1

251110 Natural barium sulphate "barytes" 5 % 1

251120 Natural barium carbonate "witherite", whether or not calcined (excl. barium oxide) 10 % 1

251200 Siliceous fossil meals, e.g. kieselguhr, tripolite and diatomite, and similar siliceous earths, whether or not calcined, of an apparent specific gravity of ≤ 1 10 % 1

251311 Pumice stone, crude or in irregular pieces, incl. crushed pumice "bimskies" 10 % 1

251319 Pumice stone, crushed or ground 10 % 1

251320 Emery; natural corundum, natural garnet and other natural abrasives, whether or not heattreated 10 % 1

251400 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape; slate powder and slate refuse 10 % 1

251511 Marble and travertine, crude or roughly trimmed 10 % 2

251512 Marble and travertine, merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape 10 % 5

251520 Ecaussine and other calcareous monumental or building stone of an apparent specific gravity of ≥ 2,5, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. in the form of granules, chippings or powder, and marble and travertine) 10 % 2

251611 Granite, crude or roughly trimmed (excl. already with the characteristics of setts, curbstones and flagstones) 10 % 2

251612 Granite, merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. already with the characteristics of setts, curbstones and flagstones) 10 % 2

251621 Sandstone, crude or roughly trimmed (excl. already with the characteristics of setts, curbstones and flagstones) 10 % 2

251622 Sandstone, merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. already with the characteristics of setts, curbstones and flagstones) 10 % 2

251690 Porphyry, basalt and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. in the form of granules, chippings or powder, or already with the characteristics of setts, curbstones and flagstones, monumental or building stone of an apparent specific gravity of ≥ 2,5, granite and sandstone) 10 % 2

251710 Pebbles, gravel, broken or crushed stone, for concrete aggregates, for road metalling or for railwayor other ballast, shingle and flint, whether or not heat-treated 10 % 2

251720 Macadam of slag, dross or similar industrial waste, whether or not incorporating pebbles, gravel, shingle and flint for concrete aggregates, for road metalling or for railway or other ballast 10 % 2

251730 Tarred macadam 10 % 2

251741 Marble granules, chippings and powder, whether or not heat-treated 10 % 1

251749 Granules, chippings and powder, whether or not heat-treated, of travertine, ecaussine, alabaster, basalt, granite, sandstone, porphyry, syenite, lava, gneiss, trachyte and other rocks of heading 2515 and 2516 (excl. marble) 10 % 1

251810 Crude dolomite, not calcined or not sintered, incl. dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular "incl. square" shape (excl. broken or crushed dolomite for concrete aggregates, road metalling or railway or other ballast) 10 % 2

251820 Calcined or sintered dolomite (excl. broken or crushed dolomite for concrete aggregates, road metalling or railway or other ballast) 10 % 2

251830 Dolomite ramming mix 10 % 2

251910 Natural magnesium carbonate "magnesite" 10 % 1

251990 Fused magnesia; dead-burned "sintered" magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide (excl. natural magnesium carbonate "magnesite") 10 % 1

252010 Gypsum; anhydrite 10 % 1

252020 Plasters consisting of calcined gypsum or calcium sulphate, whether or not coloured, with or without small quantities of accelerators or retarders 10 % 2

252100 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement 10 % 1

252210 Quicklime 5 % 1

252220 Slaked lime 5 % 1

252230 Hydraulic lime (excl. pure calcium oxide and calcium hydroxide) 10 % 2

252310 Cement clinkers 10 % 2

252321 White portland cement, whether or not artificially coloured 20 % 3

252329 Portland cement (excl. white, whether or not artificially coloured) 20 % 3

252330 Aluminous cement 20 % 3

252390 Cement, whether or not coloured (excl. aluminous cement and portland cement) 20 % 3

252400 Asbestos (excl. products made from asbestos) 10 % 5

252510 Crude mica and mica rifted into sheets or splittings 10 % 2

252520 Mica powder 10 % 2

252530 Mica waste 10 % 2

252610 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape, and talc, uncrushed or unpowdered 10 % 1

252620 Natural steatite and talc, crushed or powdered 10 % 1

252810 Sodium borates, natural, and concentrates thereof, whether or not calcined (excl. sodium borates separated from natural brine) 10 % 1

252890 Borates, natural, and concentrates thereof, whether or not calcined, and natural boric acids containing ≤ 85 % of H3BO3 calculated on the dry weight (excl. sodium borates and concentrates thereof and borates separated from natural brine) 10 % 1

252910 Feldspar 10 % 1

252921 Fluorspar containing by weight ≤ 97 % calcium fluoride 10 % 1

252922 Fluorspar containing by weight > 97 % calcium fluoride 10 % 1

252930 Leucite, nepheline and nepheline syenite 10 % 1

253010 Vermiculite, perlite and chlorites, unexpanded 10 % 1

253020 Kieserite and epsomite "natural magnesium sulphates" 10 % 1

253090 Arsenic sulfides, alunite, pozzuolana, earth colours and other mineral substances, n.e.s. 10 % 3

260111 Non-agglomerated iron ores and concentrates "ECSC" (excl. roasted iron pyrites) 10 % 1

260112 Agglomerated iron ores and concentrates "ECSC" (excl. roasted iron pyrites) 10 % 1

260120 Roasted iron pyrites 10 % 1

260200 Manganese ores and concentrates, incl. ferruginous manganese ores and concentrates, with a manganese content of ≥ 20 %, calculated on the dry weight "ECSC" 10 % 1

260300 Copper ores and concentrates 10 % 1

260400 Nickel ores and concentrates 10 % 1

260500 Cobalt ores and concentrates 10 % 1

260600 Aluminium ores and concentrates 10 % 1

260700 Lead ores and concentrates 10 % 1

260800 Zinc ores and concentrates 10 % 1

260900 Tin ores and concentrates 10 % 1

261000 Chromium ores and concentrates 10 % 1

261100 Tungsten ores and concentrates 10 % 1

261210 Uranium ores and concentrates 10 % 1

261220 Thorium ores and concentrates 10 % 1

261310 Roasted molybdenum ores and concentrates 10 % 1

261390 Molybdenum ores and concentrates (excl. roasted) 10 % 1

261400 Titanium ores and concentrates 10 % 1

261510 Zirconium ores and concentrates 10 % 1

261590 Niobium, tantalum or vanadium ores and concentrates 10 % 1

261610 Silver ores and concentrates 10 % 1

261690 Precious metal ores and concentrates (excl. silver ores and oncentrates) 10 % 1

261710 Antimony ores and concentrates 10 % 1

261790 Ores and concentrates (excl. iron, manganese, copper, nickel, cobalt, aluminium, lead, zinc, tin, chromium, tungsten, uranium, thorium, molybdenum, titanium, niobium, tantalum, vanadium, zirconium, precious metal or antimony ores and concentrates) 10 % 1

261800 Granulated slag "slag sand" from the manufacture of iron or steel 10 % 1

261900 Slag, dross, scalings and other waste from the manufacture of iron or steel (excl. granulated slag) 10 % 1

262011 Hard zinc spelter 10 % 1

262019 Ash and residues containing mainly zinc (excl. hard zinc spelter) 10 % 1

262021 Leaded gasoline sludges and leaded anti-knock compound sludges, obtained from storage tanks of leaded gasoline and leaded anti-knock compounds and contraining mainly lead, lead compounds and iron oxide 10 % 5

262029 Ash and residues containing mainly lead (excl. leaded gasoline sludges and leaded anti-knock compound sludges) 10 % 5

262030 Ash and residues containing mainly copper 10 % 5

262040 Ash and residues containing mainly aluminium 10 % 5

262060 Ash and residues, containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds (excl. those from the manufacture of iron or steel) 10 % 5

262091 Ash and residues, containing antimony, beryllium, cadmium, chromium or their mixtures (excl. those from the manufacture of iron or steel) 10 % 5

262099 Ash and residues, containing metals or metal compounds (excl. those from the manufacture of iron or steel, those containing primarily zinc, lead, copper or aluminium, those containing arsenic, mercury, thallium or their mixtures of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds and those containing antimony, beryllium, cadmium, chromium or their mixtures) 10 % 5

262110 Ash and residues from the incineration of municipal waste 10 % 5

262190 Slag and ash, incl. seaweed ash "kelp" (excl. slag, incl. granulated, from the manufacture of iron or steel, ashes and residues containing arsenic, metals or metal compounds and those from the incineration of municipal waste) 10 % 3

270111 Anthracite "ECSC", whether or not pulverized, non-agglomerated 10 % 1

270112 Bituminous coal "ECSC", whether or not pulverized, non-agglomerated 10 % 1

270119 Coal "ECSC", whether or not pulverized, non-agglomerated (excl. anthracite and bituminous coal) 10 % 1

270120 Briquettes, ovoids and similar solid fuels manufactured from coal "ECSC" 10 % 1

270210 Lignite "ECSC", whether or not pulverized, non-agglomerated (excl. jet) 10 % 1

270220 Agglomerated lignite "ECSC" (excl. jet) 10 % 1

270300 Peat, incl. peat litter, whether or not agglomerated 10 % 1

270400 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 10 % 1

270500 Coal gas, water gas, producer gas, lean gas and similar gases (excl. petroleum gases and other gaseous hydrocarbons) 10 % 1

270600 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, incl. reconstituted tars 10 % 1

270710 Benzol "benzene" containing > 50 % of benzene (excl. chemically defined) 10 % 2

270720 Toluol "toluene" containing > 50 % of toluene (excl. chemically defined) 10 % 2

270730 Xylol "xylenes" containing > 50 % of xylenes (excl. chemically defined) 10 % 2

270740 Naphthalene containing > 50 % of naphtalene (excl. chemically defined) 10 % 2

270750 Aromatic hydrocarbon mixtures of which ≥ 65 % by volume, incl. losses, distils at 250°C by the ASTM D 86 method (excl. chemically defined compounds) 10 % 2

270760 Phenols containing > 50 % of phenols (excl. chemically defined) 10 % 2

270791 Creosote oils (excl. chemically defined) 10 % 2

270799 Oils and other products of the distillation of high temperature coal tars; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents (excl. chemically-defined compounds, benzol "benzene", toluol "toluene", xylol "xylenes", naphthalene, aromatic hydrocarbon mixtures of subheading 2707.50 , phenols and creosote oils) 10 % 2

270810 Pitch obtained from coal tar or from other mineral tars 10 % 2

270820 Pitch coke obtained from coal tar or from other mineral tars 10 % 2

270900 Petroleum oils and oils obtained from bituminous minerals, crude 10 % 2

271011 Light oils and preparations, of petroleum or bituminous minerals which ≥ 90 % by volume distil at 210°C, by the ASTM D 86 method 10 % 3

271019 Medium oils and preparations, of petroleum or bituminous minerals, n.e.s. 10 % 3

271091 Waste oils containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs] 10 % 3

271099 Waste oils containing mainly petroleum or bituminous minerals (excl. those containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs]) 10 % 3

271111 Natural gas, liquefied 10 % 1

271112 Propane, liquefied 10 % 1

271113 Butanes, liquefied (excl. of a purity of ≥ 95 % of N-butane or isobutane) 10 % 1

271114 Ethylene, propylene, butylene and butadiene, liquefied (excl. ethylene of a purity of ≥ 95 % and propylene, butylene and butadiene of a purity of ≥ 90 %) 10 % 1

271119 Gaseous hydrocarbons, liquefied, n.e.s. (excl. natural gas, propane, butane, ethylene, propylene, butylene and butadiene) 10 % 1

271121 Natural gas in gaseous state 10 % 1

271129 Hydrocarbons in gaseous state, n.e.s. (excl. natural gas) 10 % 1

271210 Petroleum jelly 20 % 5

271220 Paraffin wax containing < 0,75 % by weight of oil 10 % 1

271290 Paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured (excl. petroleum jelly and paraffin wax containing < 0,75 % by weight of oil) 10 % 1

271311 Petroleum coke, non-calcined 10 % 1

271312 Petroleum coke, calcined 10 % 1

271320 Petroleum bitumen 10 % 1

271390 Residues of petroleum oil or of oil obtained from bituminous minerals (excl. petroleum coke and petroleum bitumen) 10 % 1

271410 Bituminous or oil shale and tar sands 10 % 1

271490 Bitumen and asphalt, natural; asphaltites and asphaltic rocks 10 % 1

271500 Bituminous mastics, cut-backs and other bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch 10 % 1

271600 Electrical energy 10 % 1

280110 Chlorine 10 % 1

280120 Iodine 10 % 1

280130 Fluorine; bromine 10 % 1

280200 Sulphur, sublimed or precipitated; colloidal sulphur 10 % 1

280300 Carbon "carbon blacks and other forms of carbon", n.e.s. 10 % 1

280410 Hydrogen 10 % 1

280421 Argon 10 % 1

280429 Rare gases (excl. argon) 10 % 1

280430 Nitrogen 10 % 1

280440 Oxygen 10 % 1

280450 Boron; tellurium 10 % 1

280461 Silicon containing ≥ 99,99 % by weight of silicon 10 % 1

280469 Silicon containing < 99,99 % by weight of silicon 10 % 1

280470 Phosphorus 10 % 1

280480 Arsenic 10 % 1

280490 Selenium 10 % 1

280511 Sodium 10 % 1

280512 Calcium 10 % 1

280519 Alkali or alkaline-earth metals (excl. sodium and calcium) 10 % 1

280530 Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed 10 % 1

280540 Mercury 10 % 1

280610 Hydrogen chloride "hydrochloric acid" 10 % 1

280620 Chlorosulphuric acid 10 % 1

280700 Sulphuric acid; oleum 10 % 1

280800 Nitric acid; sulphonitric acids 10 % 1

280910 Diphosphorus pentaoxide 10 % 1

280920 Phosphoric acid; polyphosphoric acids, whether or not chemically defined 10 % 1

281000 Oxides of boron; boric acids 10 % 1

281111 Hydrogen fluoride "hydrofluoric acid" 10 % 1

281119 Inorganic acids (excl. hydrogen chloride "hydrochloric acid", chlorosulphuric acid, sulphuric acid, oleum, nitric acid, sulphonitric acids, phosphoric acid, polyphosphoric acids, boric acids and hydrogen fluoride "hydrofluoric acid") 10 % 1

281121 Carbon dioxide 10 % 1

281122 Silicon dioxide 10 % 1

281123 Sulphur dioxide 10 % 1

281129 Inorganic oxygen compounds of non-metals (excl. diphosphorus pentaoxide, oxides of boron, carbon dioxide, silicon dioxide and sulphur dioxide) 10 % 1

281210 Chlorides and chloride oxides 10 % 1

281290 Halides and halide oxides of non-metals (excl. chlorides and chloride oxides) 10 % 1

281310 Carbon disulphide 10 % 1

281390 Sulphides of non-metals (excl. c