1996R1460 — EN — 01.01.1998 — 001.001

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

Amended by:

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COMMISSION REGULATION (EC) No 1460/96

of 25 July 1996

establishing the detailed rules for implementing the preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, as provided for in Article 7 of Council Regulation (EC) No 3448/93

THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products ( 1 ), and in particular Articles 7, 13 and 16 thereof, Whereas the Community has concluded several agreements with third countries providing for the application of reduced agricultural components in relation to the agricultural components fixed by the Common Customs Tariff; Whereas eligibility for these reduced rates of duty is conditional on the goods originating from these preferential countries; whereas it is appropriate to specify in certain cases which rules of origin should be applied; Whereas eligibility for these reduced rates of duty is generally granted within quota limits; whereas it is appropriate to open quotas and specify the detailed rules for implementing these quotas, particularly in order to guarantee equal and continuous access by all Community importers on the one hand and the immediate application, in all Member States, of the charges laid down for the quotas until the quotas are exhausted on the other hand; whereas, in order to ensure effective common administration of such quotas, there is no reason to prevent Member States from being authorized to draw the necessary quantities which correspond to actual imports from the quota volumes; whereas, however, such a method of administration requires close cooperation between Member States and the Commission which must, in particular, monitor the rate at which the quota volumes are used up and inform the Member States accordingly; Whereas since the Kingdom of Belgium, the Kingdom of the Netherlands and the Grand Duchy of Luxembourg are represented by the Benelux Economic Union, any operation relating to the administration of these measures may be carried out by any one of its members; Whereas the reductions granted are generally established by reducing the basic amounts used to calculate the agricultural components applicable to certain specific goods; whereas, since tariffs were established during the Uruguay Round negotiations, the agricultural components of the Community Customs Tariff are fixed as they are and no longer according to the quantity of basic products established pursuant to Article 13 of Regulation (EC) No 3448/93; Whereas in order to calculate the reduced agricultural components, these quantities must be maintained for preferential trade; Whereas Commission Regulation (EC) No 3238/94 ( 2 ), as last amended by Regulation (EC) No 478/96 ( 3 ), provides for the determination and administration of the variable components for certain goods originating in central and eastern European countries resulting from the processing of agricultural products referred to in the Annexes to Regulation (EC) No 3448/93; whereas, since the entry into force of this Regulation, the variable components have been replaced by agricultural components fixed in the Community tariff; whereas this Regulation had to be temporarily supplemented by Commission Regulation (EC) No 1200/95 ( 4 ); Whereas Commission Regulation (EC) No 1294/94 of 3 June 1994 on implementing measures of the trade arrangements applicable on imports of certain goods resulting from the processing of agricultural products ( 5 ) is no longer applicable to goods imported outside preferential agreements; Whereas reduced agricultural components have been introduced in trade with other third countries; whereas, for reasons of clarity, it is necessary to have a single regulation relating to the specific provisions applicable to trade referred to in Articles 6 and 7 of Regulation (EC) No 3448/93; whereas Regulations (EC) No 1294/94 and (EC) No 3238/94 must therefore be repealed; Whereas Article 6 (3) of Regulation (EC) No 3448/93 provides that the ad valorem duties corresponding to the agricultural component may be replaced by a specific amount where provided for by a preferential agreement; whereas this amount should not, however, exceed the charge applicable in relation to non-preferential trade; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for horizontal questions concerning trade in processed agricultural products not listed in Annex II, HAS ADOPTED THIS REGULATION:

Article 1

This Regulation establishes the rules for determining the reduced agricultural components referred to in Article 7 of Regulation (EC) No 3448/93 and for managing quotas opened pursuant to preferential agreements applicable to goods and products covered by Regulation (EC) No 3448/93.

Article 2

For the purposes of establishing the reduced agricultural components, the following basic products shall be considered:

— common wheat,

— durum wheat,

— rye,

— barley,

— maize, other than maize for sowing,

— long grain husked rice, hereinafter referred to as ‘rice’,

— white sugar,

— molasses,

— milk powder with a fat content by weight not exceeding 1,5 %, with no sugar or other sweetener added and in immediate packing with a net content greater than 2,5 kg, hereinafter referred to as ‘PG 2’,

— milk powder with a milk fat content by weight of 26 %, with no sugar or other sweetener added and in immediate packing with a net content greater than 2,5 kg, hereinafter referred to as ‘PG 3’,

— butter, with a fat content by weight of 82 %, hereinafter referred to as ‘PG 6’.

Article 3

The reduced agricultural components covered by this Regulation shall be calculated on the basis of the quantities of basic products considered to have been used in the manufacture of the goods covered by this Regulation. These quantities shall be fixed in Annex I hereto in respect of the relevant specifications in the combined nomenclature.

For goods falling within combined nomenclature codes for which Annex I to this Regulation refers to Annex II, such quantities shall be as shown in Annex II. For these latter goods, an additional code shall apply, according to the composition of the goods, as shown in Annex III.

Article 4

The quantities of sugar and cereals to be taken into consideration in calculating the additional reduced duties on sugar (AD S/Z) and on flour (AD F/M) for goods covered by Annex II shall be as shown in points B and C of Annex II, for the given contents of sucrose, invert sugar and/or isoglucose, and of starch and/or glucose, respectively. For other goods, these additional duties shall be obtained by considering only the basic products falling within either the sugar or cereal sector.

Article 5

1. The reduced agricultural components and, where appropriate, the additional reduced duties, applicable to each good eligible for such a reduction in duty, shall be obtained by multiplying the quantities of the relevant basic products used by the basic amount referred to in paragraph 2 and by adding these amounts for all the relevant basic products used in this good.

2. The basic amount to be taken into account for calculating the reduced agricultural components and, where appropriate, the additional reduced duties, shall be the amount fixed in ecus provided for by the relevant agreement or determined pursuant to that agreement.

3. When a preferential agreement provides for a reduction in the rates of the agricultural components per good instead of a reduction in the basic amounts, the reduced agricultural components shall be calculated by taking into account the agricultural components fixed by the Community Customs Tariff and by applying the reduction provided for by the agreement relating to the country concerned.

4. In cases where the reduced agricultural component and, where necessary, the additional reduced duties, determined pursuant to paragraph 1, would be less than ECU 2,4/100 kg, such a component and/or duty shall be fixed at zero.

5. The amounts established pursuant to this Article shall be published by the Commission in the Official Journal of the European Communities. Save as otherwise provided in the agreement with the relevant country, the amounts shall be applicable from 1 July to 30 June of the following year. However, if both the duties and coefficients applicable to the basic products remain unchanged, the amounts established pursuant to this Article shall remain unaltered by the Commission which shall publish this information in the Official Journal of the European Communities.

Article 6

1. The goods eligible for a reduced agricultural component and, where necessary, for a reduced additional duty or a reduction in duties within the quota limits shall be laid down in the agreement or shall be determined pursuant to the agreement relating to the relevant country.

2. Where these reductions are applicable within the quota limits, this quota shall be fixed or established pursuant to the relevant agreement.

Article 7

Where an agreement provides for the application of a specific amount, whether or not subject to a reduction under a quota, and where the Common Customs Tariff of the Community provides for the application of an ad valorem duty, the amount payable may not exceed the maximum at the rate of the Community customs tariff.

Article 8

1. For the purposes of this Regulation, ‘originating goods’ shall mean goods that meet the conditions established by:

(a) Protocol 4 annexed to the Europe Agreements between the European Community and respectively: — Poland, — Hungary, — Romania, — Bulgaria, — the Czech Republic, — the Slovak Republic;

(b) Protocol 3 annexed to the Agreements with: — Lithuania, — Latvia, — Estonia;

(c) Protocol 3 of the Free Trade Agreement with: — Switzerland, — Norway, — Iceland;

(d) Protocol 4 annexed to the Interim Agreement between the European Community and the State of Israel.

2. In trade with Turkey, the provisions of Articles 17 to 23 of Council Decision 96/142/EC ( 6 ), Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 on implementing the final phase of the Customs Union shall apply.

Article 9

For quantities exceeding the quotas established, the agricultural components applicable to goods covered by Annex B to Regulation (EC) No 3448/93 but not covered by the specific provisions relating to trade in such goods in the country concerned and agricultural components applicable to goods covered by these provisions shall be those of the Common Customs Tariff.

If the quota concerns a reduction in ad valorem duties, the duties applicable to such goods for quantities exceeding the quotas covered by the abovementioned provisions shall be those of the Common Customs Tariff or any provided for by the agreement.

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Article 10

The tariff quotas covered by this Regulation shall be managed by the Commission in accordance with the provisions of Articles 308a to 308c of Commission Regulation (EEC) No 2454/93 ( 7 ).

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Article 11

Regulations (EC) No 1294/94 and (EC) No 3238/94 are hereby repealed.

Article 12

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

It shall apply with effect from 1 July 1996.

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

ANNEX I



(per 100 kg of goods) CN code Description Common wheat Durum wheat Rye Barley Maize Rice White sugar Molasses Skimmed-milk powder (PG 2) Whole-milk powder (PG 3) Butter (PG 6) kg kg kg kg kg kg kg kg kg kg kg (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) 0403 Buttermilk, crudled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: 0403 10 - Yoghurt: - - Flavoured or containing added fruit or cocoa: - - - In powder, granules or other solid forms, of a milk-fat content by weight: 0403 10 51 - - - - Not exceeding 1,5 % 100 0403 10 53 - - - - Exceeding 1,5 % but not exceeding 27 % 100 0403 10 59 - - - - Exceeding 27 % 42 68 - - - Other, of a milk fat content by weight: 0403 10 91 - - - - Not exceeding 3 % 9 2 0403 10 93 - - - - Exceeding 3 % but not exceeding 6 % 8 5 0403 10 99 - - - - Exceeding 6 % 8 10 0403 90 - Other: - - Flavoured or containing added fruit or cocoa: - - - In powder, granules or other solid forms, of a milk-fat content by weight: 0403 90 71 - - - - Not exceeding 1,5 % 100 0403 90 73 - - - - Exceeding 1,5 % but not exceeding 27 % 100 0403 90 79 - - - - Exceeding 27 % 42 68 - - - Other, of a milk-fat content by weight: 0403 90 91 - - - - Not exceeding 3 % 9 2 0403 90 93 - - - - Exceeding 3 % but not exceeding 6 % 8 5 0403 90 99 - - - - Exceeding 6 % 8 10 0405 Butter and other milk fats; dairy spread: 0405 20 - Dairy spread: 0405 20 10 - - Containing more than 39 % but not more than 60 % by weight of milk-fats See Annex II 0405 20 30 - - Containing more than 60 % but not more than 75 % by weight of milk-fats See Annex II 0710 Vegetables (uncooked or cooked by steaming or by boiling in water), frozen: 0710 40 - Sweet corn 100 (a) 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: 0711 90 - Other vegetables; mixtures of vegetables: 0711 90 30 - - Sweet corn 100 (a) 1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516: 1517 10 - Margarine, excluding liquid margarine: 1517 10 10 - - Containing more than 10 % but not more than 15 % by weight of milk-fats 15 1517 90 - Other: 1517 90 10 - - Containing more than 10 % but not more than 15 % by weight of milk-fats 15 1704 Sugar confectionery (including white chocolate), not containing cocoa: 1704 10 - Chewing gum, whether or not sugar-coated: - - Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose): 1704 10 11 - - - Gum in strips 30 58 1704 10 19 - - - Other 30 58 - - Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose): 1704 10 91 - - - Gum in strips 16 70 1704 10 99 - - - Other 16 70 1704 90 - Other: - - White chocolate 45 20 1704 90 51 to1704 90 99 - - Other See Annex II 1806 Chocolate and other food preparations containing cocoa: 1806 10 - Cocoa powder, containing added sugar or other sweetening matter: 1806 10 20 - - Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) and/or isoglucose expressed as sucrose 60 1806 10 30 - - Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) and/or isoglucose expressed as sucrose 75 1806 10 90 - - Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) and/or isoglucose expressed as sucrose 100 1806 20 - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings of a content exceeding 2 kg: See Annex II - - Other, in blocks, slabs or bars: 1806 31 - - - Filled See Annex II 1806 32 - - - Not filled See Annex II 1806 90 - Other See Annex II 1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder, in a proportion by weight or less than 50 %, not elsewhere specified or included; Food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 % not elsewhere specified or included: 1901 10 - Preparations for infant use, put up for retail sale See Annex II 1901 20 - Mixes and doughs for the preparations of bakers' wares of heading No 1905 See Annex II 1901 90 - Other: - - Malt extract: 1901 90 11 - - - With a dry extract content of 90 % or more by weight 195 1901 90 19 - - - Other 159 1901 90 91* and1901 90 99 - - Other See Annex II 1902 Pasta, whether or not cooked or stuffed (with meat of other substances) or otherwise prepared such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, canneloni, couscous, whether or not prepared: - Uncooked pasta not stuffed or otherwise prepared: 1902 11 00 - - Containing eggs 167 1902 19 - - Other: 1902 19 10 - - - Not containing common wheat flour or meal 167 1902 19 90 - - - Other 67 100 1902 20 - Stuffed pasta whether nor not cooked or otherwise prepared: - - Other: 1902 20 91 - - - Cooked 41 1902 20 99 - - - Other 116 1902 30 - Other cooked pasta: 1902 30 10 - - Dried 167 1902 30 90 - - Other 66 1902 40 - Couscous: 1902 40 10 - - Unprepared 167 1902 40 90 - - Other 66 1903 Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms 161 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, precooked or otherwiser (SIC! otherwise) prepared, not elsewhere specified or included: 1904 10 - Prepared foods obtained by the swelling or roasting of cereal or cereal products: 1904 10 10 - - Obtained from maize 213 1904 10 30 - - Obtained from rice 174 1904 10 90 - - - Other (SIC! - - Other) 53 53 53 53 1904 20 - Prepared foods obtained from unroasted cereal flakes or by the swelling or roasting of cereals or cereal products: 1904 20 10 - - Muesli-type preparations with a basis of unroasted cereal flakes See Annex II - - Other: 1904 20 91 - - - Obtained from maize 213 1904 20 95 - - - Obtained from rice 174 1904 20 99 - - - Other 53 53 53 53 1904 90 - Other: 1904 90 10 - - Rice: 174 1904 90 90 - - - Other 174 1905 Bread, pastry, cakes, biscuits and other baker's (SIC! 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: 1905 10 - Crispbread 140 1905 20 - Gingerbread and the like: 1905 20 10 - - Containing by weight of sucrose less than 30 % (including invert sugar expressed as sucrose) 44 40 25 1905 20 30 - - Containing by weight of sucrose 30 % or more but less than 50 % (including invert sugar expressed as sucrose) 33 30 45 1905 20 90 - - Containing by weight of sucrose 50 % (including invert sugar expressed as sucrose) 22 20 65 1905 30 11 to1905 30 99 - Sweet biscuits; waffles and wafers See Annex II 1905 40 - Rusks, toasted bread and similar toasted products See Annex II 1905 90 - Other: 1905 90 10 - - Matzos 168 1905 90 20 - - Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 644 1905 90 30 to1905 90 90 - - Other See Annex II 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: 2001 90 - Other: 2001 90 30 - - Sweet corn (Zea mays var. saccharata) 100 (a) 2001 90 40 - - Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch 40 (a) 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006: 2004 10 - Potatoes: - - Other: 2004 10 91 - - - In the form of flour, meal of flakes See Annex II 2004 90 - Other vegetables and mixtures of vegetables: 2004 90 10 - - Sweet corn (Zea mays var. saccharata) 100 (a) 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006: 2005 20 - Potatoes: 2005 20 10 - - In the form of flour, meal or flakes See Annex II 2005 80 - Sweet corn (Zea mays var. saccharata) 100 (a) 2008 Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: - Other, including mixtures, but excluding those of subheading No 2008 19: 2008 99 - Other: (SIC! - - Other:) - - - Without added alcohol: - - - - Without added sugar: 2008 99 85 - - - - - Maize (corn), other than sweet corn (Zea mays var. saccharata) 100 (a) 2008 99 91 - - - - - Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch 40 (a) 2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof: - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: 2101 12 - - Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: 2101 12 98 - - - Other See Annex II 2101 20 - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté: - - Preparations: 2101 20 98 - - - Other See Annex II 2101 30 - Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof: - - Roasted chicory and other roasted coffee substitutes: 2101 30 19 - - - Other 137 - - Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes: 2101 30 99 - - - Other 245 2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders: 2102 10 - Active yeasts: - - Bakers' yeast: 2102 10 31 - - - Dried 425 2102 10 39 - - - Other 125 2105 00 Ice cream and other edible ice, whether or not containing cacao: 2105 00 10 - Containing no milk fats or containing less than 3 % by weight of such fats 25 10 - Containing by weight of milk fats: 2105 00 91 - - 3 % or more but less than 7 % 20 23 2105 00 99 - - 7 % or more 23 35 2106 Food preparations not elsewhere specified or included: 2106 10 20* and2106 10 80 - Protein concentrates and textured protein substances See Annex II 2106 90 - Other: 2106 90 10 - - Cheese fondues 60 2106 90 92* and2106 90 98 - - Other See Annex II 2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009: 2202 90 - Other: - - Other, containing by weight of fat obtained from the products of heading Nos 0401 to 0404: 2202 90 91 - - - Less than 0,2 % 10 8 2202 90 95 - - - 0,2 % or more but less than 2 % 10 6 2202 90 99 - - - 2 % or more 10 13 ex chapter 29 II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2905 Acrylic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: - Other polyhydric alcohols: 2905 43 - - Mannitol 300 2905 44 - - D-Glucitol (sorbitol): - - - In aqueous solution: 2905 44 11 - - - - Containing 2 % or less by weight of mannitol, calculated on the D-glucitol content 172 2905 44 19 - - - - Other 90 - - - Other: 2905 44 91 - - - - Containing 2 % or less by weight of mannitol, calculated on the D-glucitol content 245 2905 44 99 - - - - Other 128 3302 Mixtures of odoriferous substances and mixtures (including alcoholic solution) based on one or more of such substances, of the types used as basic materials for industry; other preparations based on odoriferous substances, of the types used in the manufacture of drinks: 3302 10 - Of the types used in the food or drinks industries: - - Of the types used in the drinks industries: - - - Preparations containing all the flavouring agents that characterize a drink: - - - - Other: 3302 10 29 - - - - - Other See Annex II 3505 Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches: 3505 10 - Dextrins and other modified starches: 3505 10 10 - - Dextrins 189 - - Other modified starches: 3505 10 90 - - - Other 189 3505 20 - Glues: 3505 20 10 - - Containing, by weight, less than 25 % of starches of dextrins or other modified starches 48 3505 20 30 - - Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches 95 3505 20 50 - - Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches 151 3505 20 90 - - Containing, by weight, 80 % or more of starches or dextrins or other modified starches 189 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordant), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: 3809 10 - With a basis of amylaceous substances: 3809 10 10 - - Containing by weight of such substances less than 55 % 95 3809 10 30 - - Containing by weight of such substances 55 % or more but less than 70 % 132 3809 10 50 - - Containing by weight of such substances 70 % or more but less than 83 % 161 3809 10 90 - - Containing by weight of such substances 83 % or more 189 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere included: 3824 60 - Sorbitol, other than of subheading 2905 44: - - in aqueous solution: 3824 60 11 - - - Containing 2 % or less by weight of mannitol, calculated on the D-glucitol content 172 3824 60 19 - - - Other 90 - - Other: 3824 60 91 - - - Containing 2 % or less by weight of mannitol, calculated on the D-glucitol content 245 3824 60 99 - - - Other 128

ANNEX II



(per 100 kg of goods) Milk fat, milk proteins, sucrose, invert sugar and isoglucose; starch and glucose contents Skimmed-milk powder (PG 2) Whole-milk powder (PG 3) Butter (PG 6) White sugar Common wheat Maize kg kg kg kg kg kg A.Containing no milk fats or containing less than 1,5 % by weight of such fats, and containing by weight of milk proteins: — 2,5 % or more but less than 6 % 14 — 6 % or more but less than 18 % 42 — 18 % or more but less than 30 % 75 — 30 % or more but less than 60 % 146 — 60 % or more 208 Containing 1,5 % or more but less than 3 % by weight of milk fats: — Containing no milk proteins or containing less than 2,5 % by weight of such proteins: 3 — Containing by weight of milk proteins: — 2,5 % or more but less than 6 % 14 3 — 6 % or more but less than 18 % 42 3 — 18 % or more but less than 30 % 75 3 — 30 % or more but less than 60 % 146 3 — 60 % or more 208 3 Containing 3 % or more but less than 6 % by weight of milk fats: — Containing no milk proteins or containing less than 2,5 % by weight of such proteins 6 — Containing by weight of milk proteins: — 2,5 % or more but less than 12 % 12 20 — 12 % or more 71 6 Containing 6 % or more but less than 9 % by weight of milk fats: — Containing no milk proteins or containing less than 4 % by weight of such proteins 10 — Containing by weight of milk proteins: — 4 % or more but less than 15 % 10 32 — 15 % or more 71 10 Containing 9 % or more but less than 12 % by weight of milk fats: — Containing no milk proteins or containing less than 6 % by weight of such proteins 14 — Containing by weight of milk proteins: — 6 % or more but less than 18 % 9 43 — 18 % or more 70 14 Containing 12 % or more but less than 18 % by weight of milk fats: — Containing no milk proteins or containing less than 6 % by weight of such proteins 20 — Containing by weight of milk proteins: — 6 % or more but less than 18 % 56 2 — 18 % or more 65 20 Containing 18 % or more but less than 26 % by weight of milk fats: — Containing no milk proteins or containing less than 6 % by weight of such proteins 29 — Containing 6 % or more by weight of milk proteins 50 29 Containing 26 % or more but less than 40 % by weight of milk fats: — Containing no milk proteins or containing less than 6 % by weight of such proteins 45 — Containing 6 % or more by weight of milk proteins 38 45 Containing by weight of milk fats: — 40 % or more but less than 55 % 63 — 55 % or more but less than 70 % 81 — 70 % or more but less than 85 % 99 — 85 % or more 117 B.Containing by weight of sucrose, invert sugar and/or isoglucose: — 5 % or more but less than 30 % 24 — 30 % or more but less than 50 % 45 — 50 % or more but less than 70 % 65 — 70 % or more 93 C.Containing by weight of starch and/or glucose: — 5 % or more but less than 25 % 22 22 — 25 % or more but less than 50 % 47 47 — 50 % or more but less than 75 % 74 74 — 75 % or more 101 101

ANNEX III

Additional code (by composition)



Milk fat (% by weight) Milk proteins (% by weight) (3) (1)Starch/Glucose (% by weight) ≥ 0 < 5 ≥ 5 < 25 ≥ 25 < 50 ≥ 50 < 75 ≥ 75 (2)Sucrose/Invert sugar/Isoglucose (% by weight) (2)Sucrose/Invert sugar/Isoglucose (% by weight) (2)Sucrose/Invert sugar/Isoglucose (% by weight) (2)Sucrose/Invert sugar/Isoglucose (% by weight) (2)Sucrose/Invert sugar/Isoglucose (% by weight) ≥ 0 < 5 ≥ 5 < 30 ≥ 30 < 50 ≥ 50 < 70 ≥ 70 ≥ 0 < 5 ≥ 5 < 30 ≥ 30 < 50 ≥ 50 < 70 ≥ 70 ≥ 0 < 5 ≥ 5 < 30 ≥ 30 < 50 ≥ 50 ≥ 0 < 5 ≥ 5 < 30 ≥ 30 ≥ 0 < 5 ≥ 5 ≥ 0 < 1,5 ≥ 0 < 2,5 7000 7001 7002 7003 7004 7005 7006 7007 7008 7009 7010 7011 7012 7013 7015 7016 7017 7758 7759 ≥ 2,5 < 6 7020 7021 7022 7023 7024 7025 7026 7027 7028 7029 7030 7031 7032 7033 7035 7036 7037 7768 7769 ≥ 6 < 18 7040 7041 7042 7043 7044 7045 7046 7047 7048 7049 7050 7051 7052 7053 7055 7056 7057 7778 7779 ≥ 18 < 30 7060 7061 7062 7063 7064 7065 7066 7067 7068 7069 7070 7071 7072 7073 7075 7076 7077 7788 7789 ≥ 30 < 60 7080 7081 7082 7083 7084 7085 7086 7087 7088 × 7090 7091 7092 × 7095 7096 × × × ≥ 60 7800 7801 7802 × × 7805 7806 7807 × × 7810 7811 × × × × × × × ≥ 1,5 < 3 ≥ 0 < 2,5 7100 7101 7102 7103 7104 7105 7106 7107 7108 7109 7110 7111 7112 7113 7115 7116 7117 7798 7799 ≥ 2,5 < 6 7120 7121 7122 7123 7124 7125 7126 7127 7128 7129 7130 7131 7132 7133 7135 7136 7137 7808 7809 ≥ 6 < 18 7140 7141 7142 7143 7144 7145 7146 7147 7148 7149 7150 7151 7152 7153 7155 7156 7157 7818 7819 ≥ 18 < 30 7160 7161 7162 7163 7164 7165 7166 7167 7168 7169 7170 7171 7172 7173 7175 7176 7177 7828 7829 ≥ 30 < 60 7180 7181 7182 7183 × 7185 7186 7187 7188 × 7190 7191 7192 × 7195 7196 × × × ≥ 60 7820 7821 7822 × × 7825 7826 7827 × × 7830 7831 × × × × × × × ≥ 3 < 6 ≥ 0 < 2,5 7840 7841 7842 7843 7844 7845 7846 7847 7848 7849 7850 7851 7852 7853 7855 7856 7857 7858 7859 ≥ 2,5 < 12 7200 7201 7202 7203 7204 7205 7206 7207 7208 7209 7210 7211 7212 7213 7215 7216 7217 7220 7221 ≥ 12 7260 7261 7262 7263 7264 7265 7266 7267 7268 7269 7270 7271 7272 7273 7275 7276 × 7838 × ≥ 6 < 9 ≥ 0 < 4 7860 7861 7862 7863 7864 7865 7866 7867 7868 7869 7870 7871 7872 7873 7875 7876 7877 7878 7879 ≥ 4 < 15 7300 7301 7302 7303 7304 7305 7306 7307 7308 7309 7310 7311 7312 7313 7315 7316 7317 7320 7321 ≥ 15 7360 7361 7362 7363 7364 7365 7366 7367 7368 7369 7370 7371 7372 7373 7375 7376 × 7378 × ≥ 9 < 12 ≥ 0 < 6 7900 7901 7902 7903 7904 7905 7906 7907 7908 7909 7910 7911 7912 7913 7915 7916 7917 7918 7919 ≥ 6 < 18 7400 7401 7402 7403 7404 7405 7406 7407 7408 7409 7410 7411 7412 7413 7415 7416 7417 7420 7421 ≥ 18 7460 7461 7462 7463 7464 7465 7466 7467 7468 × 7470 7471 7472 × 7475 7476 × × × ≥ 12 < 18 ≥ 0 < 6 7940 7941 7942 7943 7944 7945 7946 7947 7948 7949 7950 7951 7952 7953 7955 7956 7957 7958 7959 ≥ 6 < 18 7500 7501 7502 7503 7504 7505 7506 7507 7508 7509 7510 7511 7512 7513 7515 7516 7517 7520 7521 ≥ 18 7560 7561 7562 7563 7564 7565 7566 7567 7568 × 7570 7571 7572 × 7575 7576 × × × ≥ 18 < 26 ≥ 0 < 6 7960 7961 7962 7963 7964 7965 7966 7967 7968 7969 7970 7971 7972 7973 7975 7976 7977 7978 7979 ≥ 6 7600 7601 7602 7603 7604 7605 7606 7607 7608 7609 7610 7611 7612 7613 7615 7616 × 7620 × ≥ 26 < 40 ≥ 0 < 6 7980 7981 7982 7983 7984 7985 7986 7987 7988 × 7990 7991 7992 × 7995 7996 × × × ≥ 6 7700 7701 7702 7703 × 7705 7706 7707 7708 × 7710 7711 7712 × 7715 7716 × × × ≥ 40 < 55 7720 7721 7722 7723 × 7725 7726 7727 7728 × 7730 7731 7732 × 7735 7736 × × × ≥ 55 < 70 7740 7741 7742 × × 7745 7746 7747 × × 7750 7751 × × × × × × × ≥ 70 < 85 7760 7761 7762 × × 7765 7766 × × × 7770 7771 × × × × × × × ≥ 85 7780 7781 × × × 7785 7786 × × × × × × × × × × × × (1) Starch/glucose The content of the goods (as presented) in starch, its degradation products, i.e. all the polymers of glucose, and the glucose, determined as glucose and expressed as starch (on a dry matter basis, 100 % purity; factor for conversion of glucose to starch: 0,9). However, where a mixture of glucose and fructose is declared (in whatever form) and/or is found to be present in the goods, the amount of glucose to be included in the above calculation is that which is in excess of the fructose content of the goods. (2) Sucrose/invert sugar/isoglucose The content of the goods (as presented), in sucrose, together with the sucrose which results from expressing as sucrose any mixture of glucose and fructose (the arithmetical sum of the amounts of these two sugars multiplied by 0,95), which is declared (in whatever form) and/or found to be present in the goods. However, where the fructose content of the goods is less than the glucose content, the amount of glucose to be included in the above calculation shall be an amount equal, by weight, to that of fructose. Note: In all cases, where a hydrolysis product of lactose is declared, and/or galactose is found to be present among the sugars, then the amount of glucose equal to that of galactose is deducted from the total glucose content before any other calculations are carried out. (3) Milk proteins Caseins and/or caseinates forming part of goods shall not be regarded as milk proteins if the goods do not have any constituent of lactic origin. Milk fat contained in the goods at less than 1 %, and lactose at less than 1 %, by weight, are not considered as other constituents of lactic origin. When customs formalities are completed, the person concerned must include in the appropriate declaration: ‘only milk ingredient: casein/caseinate’, if such is the case.

( 1 ) OJ No L 318, 20. 12. 1993, p. 18.

( 2 ) OJ No L 338, 28. 12. 1994, p. 30.

( 3 ) OJ No L 68, 19. 3. 1996, p. 10.

( 4 ) OJ No L 119, 30. 5. 1995, p. 8.

( 5 ) OJ No L 141, 4. 6. 1994, p. 12.

( 6 ) OJ No L 35, 13. 2. 1996, p. 1.

( 7 ) OJ L 253, 11. 10. 1993, p. 1.