400 OfficialJournaloftheEuropeanCommunities 15.11.85
appointingtwodirectorsnominatedbytheKingdomof
SpainandonedirectornominatedbythePortuguese
Republic,togetherwithonealternatenominatedby
commonaccordoftheKingdomofSpainandthe
PortugueseRepublic.
2.Thetermsofofficeofthedirectorsandalternate
thusappointedshallexpireattheendoftheannual
meetingoftheBoardofGovernorsduringwhichthe
annualreportforthe1987financialyearisexamined.Article10
ThepaymentslaiddowninArticles8and9ofthisPro­
tocolshallbemadebytheKingdomofSpainandby
thePortugueseRepublicintheirfreelytransferable
nationalcurrency.
Theamountspayableshallbecalculatedonthebasis
oftherateofconversionbetweentheECUandthe
pesetaandtheescudorespectively ,obtainingonthe
lastworkingdayofthemonthprecedingtherelevant
duedatesofpayment.Thisformulashallalsobeused
forthecapitaladjustmentprovidedforinArticle7of
theProtocolontheStatuteoftheBank.Thatadjust­
mentshallalsoapplytopaymentsalreadymadebythe
KingdomofSpainandthePortugueseRepublic.Article12
1.TheBoardofGovernors,actingonaproposalfrom
theBoardofDirectors,shallappointthesixthVice­
PresidentreferredtoinArticle7ofthisProtocolduring
thethreemonthsfollowingaccession.
2.ThetermofofficeoftheVice-President thus
appointedshallexpireattheendoftheannualmeeting
oftheBoardofGovernorsduringwhichtheannual
reportforthe1987financialyearisexamined.Article11
1.Uponaccession,theBoardofGovernorsshall
increasethemembershipoftheBoardofDirectorsby
Protocol2
eoneusi9!i *»theCanaryIslandsandCeutaandMelilla
5.ExceptwhereotherwiseprovidedforintheActof
Accession,includingthisProtocol,theCommunity
shallapplyinitstradewiththeCanaryIslandsand
withCeutaandMelilla,forproductsfallingwithin
AnnexIItotheEECTreaty,thegeneralarrangements
whichitappliesinitsforeigntrade.Article1
1.ProductsoriginatingintheCanaryIslandsorin
CeutaandMelillaandproductscomingfromthird
countriesimportedintotheCanaryIslandsorinto
CeutaandMelillaunderthearrangements whichare
applicabletheretothemshallnotbedeemed,when
releasedforfreecirculationinthecustomsterritoryof
theCommunity ,tobegoodsfulfillingtheconditionsof
Articles9and10oftheEECTreaty,norgoodsinfree
circulationundertheECSCTreaty.
2.ThecustomsterritoryoftheCommunityshallnot
includetheCanaryIslandsandCeutaandMelilla.
3.ExceptwhereotherwiseprovidedforinthisProto­
col,theactsoftheinstitutionsoftheCommunity
regardingcustomslegislationforforeigntradeshall
applyunderthesameconditionstotradebetweenthe
customsterritoryoftheCommunity ,ontheonehand,
andtheCanaryIslandsandCeutaandMelilla,onthe
other.
4.ExceptwhereotherwiseprovidedforinthisProto­
col,theactsoftheinstitutionsoftheCommunity
regardingthecommoncommercialpolicy,bethey
autonomousorenactedbyagreement,directlylinked
totheimportorexportofgoods,shallnotbeappli­
cabletotheCanaryIslandsortoCeutaandMelilla.Article2
1.SubjecttoArticles3and4ofthisProtocol,prod­
uctsoriginatingintheCanaryIslandsandinCeutaand
Melilla,shall,whenreleasedforfreecirculationinthe
customsterritoryoftheCommunity ,qualifyforexemp­
tionfromcustomsdutiesundertheconditionsdefined
inparagraphs2and3.
2.InthatpartofSpainwhichisincludedinthecus­
tomsterritoryoftheCommunity ,theexemptionfrom
customsdutiesreferredtoinparagraph 1shallbe
grantedasfrom1January1986.
Withregardtotheremainderofthecustomsterritoryof
theCommunity,customsdutiesontheimportofprod­
uctsoriginatingintheCanaryIslandsorinCeutaand
Melillashallbeabolishedinaccordancewiththesame
timetableandunderthesameconditionsasthoseprov­
idedforinArticles30,31and32oftheActofAcces­
sion.

15.11.85 OfficialJournaloftheEuropeanCommunities 401
ritoryoftheCommunityorexportedtotheCommunity
asatpresentconstituted .Thereleaseforfreecircula­
tionforproductsimportedintothecustomsterritoryof
theCommunity ,underthesetariffquotas,shallbesub­
jecttocompliancewiththeruleslaiddownbythecom­
monorganizationofmarketsandinparticularwithres­
pecttoreferenceprices.
3.TheCouncil,actingbyqualifiedmajorityonapro­
posalfromtheCommission ,shalleachyearadopt
provisionsopeningandallocatingtariffquotasin
accordancewiththedetailedruleslaiddowninpara­
graphs1and2.For1986theCouncilshallactingood
timesoastoprovidefortheopeningandallocationof
thequotasby1January1986.3.Bywayofderogationfromparagraphs 1and2,
manufacturedtobaccofallingwithinheadingNo24.02
oftheCommonCustomsTariffwhichisprocessedin
theCanaryIslandsshallqualify,inthecustomsterri­
toryoftheCommunity,forexemptionfromcustoms
dutieswithinthelimitoftariffquotas.
Thesequotasshallbeopenedandallocatedbythe
Council,actingbyaqualifiedmajorityonaproposal
fromtheCommission ,takingasthereferencebasethe
averageofthethreebestofthelastfiveyearsforwhich
statisticsareavailable.TheCouncilshallactingood
timesoastoprovidefortheopeningandallocationof
thesequotason1January1986.
Inordertoavoidasituationwherebythisarrangement
resultsineconomicdifficultiesinoneormoreMember
Statesbecauseofthereconsignment ofmanufactured
tobaccoimportedintoanotherMemberState,theCom­
missionshalladopt,afterconsultingtheMember
States,allmethodsofadministrative co-operation
whichprovenecessary.Article4
1.TheagriculturalproductsappearinginAnnexA,
originatingintheCanaryIslands,shall,whentheyare
releasedforfreecirculationinthecustomsterritoryof
theCommunity ,qualifyundertheconditionslaid
downinthisArticle,forexemptionfromcustoms
dutieswithinthelimitoftariffquotascalculatedonthe
averagequantitiesactuallydisposedofduring1982,
1983and1984respectively ,intendedforthatpartof
Spainwhichisincludedinthecustomsterritoryofthe
Community ,ontheonehand,andfortheCommunity
asatpresentconstitutedontheother:
(a)until31December1995,forthoseoftheproducts
referredtoabovefallingwithinRegulation(EEC)
No1035/72anduntil31December1992forthe
otherproductsreferredto,theproductsinquestion
shallqualify:
—inthatpartofSpainwhichisincludedinthe
customsterritoryoftheCommunity ,foran
exemptionfromcustomsduties,withoutappli­
cation,wherethisarises,ofthesystemofrefer­
enceprices,
—intheremainderofthecustomsterritoryofthe
Community ,forthesameconditionsasthose
adoptedforthesameproductscomingfrom
thatpartofSpainwhichisincludedinthecus­
tomsterritoryoftheCommunity ,aslongasthe
systemofreferencepricesiscompliedwith,
wheretheyareapplicable ;
(b)asfrom1January1996forthoseoftheproducts
referredtoabovefallingwithinRegulation(EEC)
No1035/72andfrom1January1993fortheother
productsreferredto,theproductsinquestionshall
qualifyforexemptionfromcustomsdutiesinthe
wholeofthecustomsterritoryoftheCommunityas
longasthesystemofreferencepricesiscomplied
with,wheretheyareapplicable .
TheCouncil,actingbyaqualifiedmajorityonapropo­
salfromtheCommission ,shalladoptingoodtime
measuressoastoprovidefortheopeningandalloca­
tionofthosequotasby1January1986.Article3
1.FisheryproductsfallingwithinheadingNos03.01,
03.02,03.03,16.04,16.05andsubheadings05.15Aand
23.01BoftheCommonCustomsTariffandoriginating
intheCanaryIslandsorCeutaandMelilla,shall,
withinthelimitoftariffquotascalculatedbyproduct
andontheaveragequantitiesactuallydisposedof
during1982,1983and1984,benefitfromthearrange­
mentshereinafterdefined,intendedrespectivelyfor
thatpartofSpainwhichisincludedinthecustomster­
ritoryoftheCommunity ,ononehand,andforthe
Communityasatpresentconstituted,ontheother:
—Wherethesaidproductsareimportedintothatpart
ofSpainwhichisincludedinthecustomsterritory
oftheCommunity ,theyshallqualifyforexemp­
tionfromcustomsduties.Theymaynotbedeemed
tobeinfreecirculationinthatpartofSpainwithin
themeaningofArticle10oftheEECTreatywhen
theyarereconsignedtoanotherMemberState.
—Wherethesaidproductsarereleasedforfreecircu­
lationintheremainderofthecustomsterritoryof
theCommunity ,theyshallqualifyfortheprogres­
sivereductionofcustomsdutiesaccordingtothe
sametimeableandunderthesameconditionsas
thoseprovidedforinArticle173oftheActof
Accession,providedthatthereferencepricesare
compliedwith.
2.Asfrom1January1993forthefisheryproducts
referredtoinparagraph 1,andfrom1January1996for
thesardinepreparationsandpreservedsardinesfalling
withinsubheading16.04DoftheCommonCustoms
Tariff,theproductsconcernedshallqualifyforexemp­
tionfromcustomsdutiesinthewholeofthecustoms
territoryoftheCommunityuptothelimitofthetariff
quotascalculatedbyproductandontheaveragequant­
itiesactuallydisposedofduring1982,!983and1984in
thatpartofSpainwhichisincludedinthecustomster­

402 OfficialJournaloftheEuropeanCommunities 15.11.85
2.(a)Bywayofderogationfromparagraph 1,when
bananasfallingwithinsubheading08.01Bof
theCommonCustomsTariff,originatinginthe
CanaryIslands,arereleasedforfreecirculation
inthatpartofSpainwhichisincludedinthe
customsterritoryoftheCommunity,theyshall
qualifyforexemptionfromcustomsduties.
Bananasimportedundertheabovementioned
arrangementsmaynotbedeemedtobeinfree
circulationinthesaidpartofSpainwithinthe
meaningofArticle10oftheEECTreatywhen
theyarereconsignedtoanotherMemberState.
(b)Until31December1995,theKingdomof
Spainmaymaintain,forthebananasreferred
toin(a)whichareimportedfromtheother
MemberStates,thequantitativerestrictions
andmeasureshavingequivalenteffectwhichit
appliedontheimportoftheseproductsunder
thepreviousnationalarrangements .
Notwithstanding Article76(2)oftheActof
Accessionanduntilthesettingupofacom­
monorganizationofthemarketforthatprod­
uct,theKingdomofSpainmayretain,tothe
extentthatisstrictlynecessarytoensurethe
maintenance ofthenationalorganization ,
quantitativerestrictionsonimportsofbananas
referredtoin(a)importedfromthirdcountries .2.ThecustomsdutiesexistingintheCanaryIslands
andinCeutaandMelillaandthechargeknownasthe
'arbitrioinsular—tarifageneral'existingintheCanary
Islandsshallbeabolishedprogressively ,withregardto
productsoriginatinginthecustomsterritoryofthe
Community,accordingtothesametimeableandunder
thesameconditionsasthoseprovidedforinArti­
cles30,31and32oftheActofAccession.
3.Theso-called'arbitrioinsular—tarifaespecial'of
theCanaryIslandsshallbeabolishedwithregardto
productsoriginatinginthecustomsterritoryofthe
Communityon1March1986.
However,thesaidchargemaybemaintained,onthe
importoftheproductslistedinAnnexB,ataratecor­
respondingto90%oftherateindicatedoppositeeach
oftheproductsonthesaidlistandonconditionthat
thisreducedrateisappliedonauniformbasistoall
importsoftheproductsconcernedoriginatinginthe
wholeofthecustomsterritoryoftheCommunity .The
saidchargewillbeabolishedby1January1993atthe
latestunlesstheCouncil,actingbyqualifiedmajority
onaproposalfromtheCommission ,decidesthatit
shouldbeprolongedonthebasisofthetrendinthe
economicsituationintheCanaryIslandsforeachof
theproductsconcerned .
Thesaidchargemayatnotimebehigherthanthelevel
oftheSpanishcustomstariffasmodifiedwithaview
totheprogressiveintroductionoftheCommonCus­
tomsTariff.Artide5
1.Whereapplicationofthearrangementreferredtoin
Article2(2)couldleadtoasubstantialincreaseinthe
importofcertainproductsoriginatingintheCanary
IslandsorinCeutaandMelillasuchasmightprejudice
Communityproducers,theCouncil,actingbyqualified
majorityonaproposalfromtheCommission ,maysub­
jecttheaccessoftheseproductstothecustomsterritory
oftheCommunitytospecialconditions .
2.Where,becausetheCommonCommercialPolicy
andtheCommonCustomsTariffarenotappliedtothe
importofrawmaterialsorintermediateproductsinto
theCanaryIslandsorCeutaandMelilla,importsofa
productoriginatingintheCanaryIslandsorinCeuta
orMelillacause,ormaycause,seriousinjurytoaprod­
uceractivityexercisedinoneormoreMemberStates,
theCommission ,attherequestofaMemberStateor
onitsowninitiative,maytaketheappropriatemea­
sures.Article7
Thecustomsdutiesandchargeshavinganeffectequi­
valenttosuchdutiesandthetradearrangements
applied,ontheimporttotheCanaryIslandsandto
CeutaandMelilla,ofgoodscomingfromathirdcoun­
trymaynotbelessfavourablethanthoseapplicableby
theCommunityinaccordancewithitsinternational
commitments oritspreferentialarrangements with
regardtosuchthirdcountry,providingthatthesame
thirdcountrygrants,toimportsfromtheCanary
IslandsandfromCeutaandMelilla,thesametreat­
mentasthatwhichitgrantstotheCommunity .How­
ever,thearrangements appliedtoimportsintothe
CanaryIslandsandintoCeutaandMelillawithregard
togoodscomingfromsuchthirdcountrymaynotbe
morefavourablethanthoseappliedwithregardtothe
importsofproductsoriginatinginthecustomsterritory
oftheCommunity .
Article6
1.OnimportintotheCanaryIslandsorintoCeuta
andMelilla,productsoriginatinginthecustomsterri­
toryoftheCommunityshallqualifyforexemption
fromthecustomsdutiesandchargeshavingequivalent
effect,undertheconditionsdefinedinparagraphs2and
3.Article8
Thearrangementsapplicabletotradeingoodsbetween
theCanaryIslands,ontheonehand,andCeutaand
Melilla,ontheother,shallbeatleastasfavourableas
thoseapplicablepursuanttoArticle6.

15.11.85 OfficialJournaloftheEuropeanCommunities 403
Article9
1.TheCouncil,actingbyaqualifiedmajorityona
proposalfromtheCommission ,shall,before1March
1986,adopttherulesfortheapplicationofthisProto­
colandinparticulartherulesoforiginapplicableto
trade,asreferredtoinArticles2,3,4,6and8,includ­
ingtheprovisionsconcerningtheidentificationofori­
ginatingproductsandthecontroloforigin.
Theruleswillinclude,inparticular,provisionson
markingand/orlabellingofproducts,onthecondi­
tionsofregistrationofvessels,ontheapplicationofthe
ruleonmixedoriginforfisheryproducts,andalso
provisionsenablingtheoriginofproductstobedeter­
mined.2.Thefollowingshallremainapplicableuntil28Feb­
ruary1986:
—therulesoforiginprovidedforbythe1970Agree­
mentbetweentheEuropeanEconomicCommunity
andSpain,totradebetweenthecustomsterritory
oftheCommunityasatpresentconstituted,onthe
onehand,andtheCanaryIslandsandCeutaand
Melilla,ontheother,
—therulesoforiginprovidedforbythenational
provisionsinforceasat31December1985,to
tradebetweenthatpartofSpainincludedinthe
customsterritoryoftheCommunity ,ontheone
hand,andtheCanaryIslandsandCeutaandMel­
illa,ontheother.

404 OfficialJournaloftheEuropeanCommunities 15.11.85
ANNEXA
ListreferredtoinArticle4(1)
CCTheadingNo Description
06.01
06.02Bulbs,tubers,tuberousroots,corms,crownsandrhizomes,dormant,ingrowth
orinflower:
exA.Dormant :
—Otherthanhyacinths,narcissi,tulipsandgladioli
Otherliveplants,includingtrees,shrubs,bushes,roots,cuttingsandslips:
A.Unrootedcuttingsandslips:
II.Other
exD.Other:
—Roses(allthespecies'Rosa'),neitherbuddednorgrafted:
—withstockofadiameterof10mmorless
—other
—otherthanmycelium(spawnofmushroomsandotherediblefungi),
rhododendrons (azaleas),vegetableandstrawberryplants:
—Outdoorplants:
—Trees,shrubs,andbushes,otherthanfruittreesandbushes
andforesttrees:
—Rootedcuttingsandyoungplants
—Other
—Other:
—Perennialplants
—Other
—Indoorplants:
—Rootedcuttingsandyoungplants,excludingcacti
—Otherthanfloweringplantswithbudsorflowers,excluding
cacti
Cutflowersandflowerbudsofakindsuitableforbouquetsorforornamental
purposes,fresh,dried,dyed,bleached,impregnatedorotherwiseprepared:
A.Fresh:
I.From1Juneto31October:
—Roses
—Carnations
—Orchids
—Gladioli
—Chrysanthemums
—Other
II.From1Novemberto31May:
—Roses
—Carnations
—Orchids
—Gladioli
—Chrysanthemums
—Other
Vegetables,freshorchilled;
A.Potatoes:
II.Newpotatoes
F.Leguminousvegetables,shelledorunshelled :
II.Beans(ofthespecies'Phaseolus')06.03
07.01

15.11.85 OfficialJournaloftheEuropeanCommunities 405
CCTbeadingNo Description
07.01
(cont'd)
08.01exH.Onions,shallotsandgarlic:
—Onions
M.Tomatoes
P.Cucumbersandgherkins:
I.Cucumbers
S.Sweetpeppers
T.Other:
II.Aubergines
Dates,bananas,coconuts,Brazilnuts,cashewnuts,pineapples,avocados,man­
goes,guavasandmangosteens ,freshordried,shelledornot:
D.Avocados

406 OfficialJournaloftheEuropeanCommunities 15.11.85
ANNEXB
ListreferredtoinArticle6(3)
CCTheadingNo DescriptionRate
Meatandedibleoffalsoftheanimalfallingwithinheading
No01.01,01.02,01.03or01.04,fresh,chilledorfrozen:
A.Meat:
II.Ofbovineanimals:
a)Freshorchilled
III.Ofswine:
a)Ofdomesticswine:20
20
20
20
20
20
20
20ex1.Carcasesorhalf-carcases :
—Freshorchilled
ex2.Legsandpartsthereof:
—Freshorchilled
ex3.Fore-endsorshoulders;partsthere­
of:
—Freshorchilled
ex4.Loinsandpartsthereof:
—Freshorchilled
ex5.Belliesandpartsthereof:
—Freshorchilled
ex6.Other:
bb)Other:
—Freshorchilled
Other:
—Freshorchilledexb)02.01
04.01
04.05
09.01
19.03
20.0212,5Milkandcream,fresh,notconcentratedorsweetened :
A.Ofafatcontent,byweight,notexceeding6%:
1.Yoghourt,kephir,curdledmilk,whey,buttermilk
andotherfermentedoracidifiedmilk:
exa)Inimmediatepackingsofanetcapacityof
twolitresorless:
—Yoghourt
Birds"eggsandeggyolks,fresh,driedorotherwisepre­
served,sweetenedornot:
A.Eggsinshell,freshorpreserved:
I.Poultryeggs:
exb)Other:
—Ofhens
Coffee,whetherornotroastedorfreedofcaffeine;coffee
husksandskins;coffeesubstitutescontainingcoffeeinany
proportion :
A.Coffee:
II.Roasted:
a)Notfreedofcaffeine9
9
Macaroni,spaghettiandsimilarproducts:
2 B.Other
Vegetablespreparedorpreservedotherwisethanbyvinegar
oraceticacid:
exC.Tomatoes :
—Tomatoconcentrate,withadrymattercontent
ofmorethan30%byweight,inhermetically
sealedcontainers 10

15.1.85 OfficialJournaloftheEuropeanCommunities 407
CCTheadingNo DescriptionRate
(%)
21.04 Sauces;mixedcondimentsandmixedseasonings :
B.Sauceswithabasisoftomatopurée 9
21.07Foodpreparationsnotelsewherespecifiedorincluded:
D.Preparedyoghourt;preparedmilkinpowderform,for
useasinfants'foodorfordieteticorculinarypurposes:
I.Preparedyoghourt:
b)Other 12,5
22.09 Spirits(otherthanthoseofheadingNo22.08);liqueursand
otherspirituousbeverages;compoundalcoholicprepara­
tions(knownas'concentratedextracts')forthemanufac­
tureofbeverages:
C.Spirituousbeverages :
I.Rum,arrackandtafia,incontainersholding:
exa)Twolitresorless:
—Rum
exb)Morethantwolitres:
—Rum39,1Ptas/litre
39,1Ptas/litre
39.02 Polymerization andcopolymerization products(forexam­
ple,polyethylene ,polytetrahaloethylenes ,polyisobutylene ,
polystyrene,polyvinylchloride,polyvinylacetate,polyvi­
nylchloroacetateandotherpolyvinylderivatives,poly-,
acrylicandpolymethacrylic derivatives,coumarone-indene
resins):
C.Other:
exIV.Polypropylene :
—Instrips,ofawidthexceeding0,1mm
VII.Polyvinylchloride:
exb)Inotherforms:
—Intubes10,5
10,5
39.07 ArticlesofmaterialsofthekindsdescribedinheadingNos
39.01to39.06:
B.Other:
V.Ofothermaterials:
exd)Other:
—Plateswithadiameterofbetween17and
21cmand'glasses'ofpolystyrene
—Bags,sachetsandsimilararticles,ofpo­
lyethylene
—Containersotherthancarboys,bottles
andjarsofpolystyrene
—Tubeandpipefittings,andfinished
pipesofpolyvinylchloride15
10,5
15
10,5
42.02 Travelgoods(forexample,trunks,suit-cases,hat-boxes,
travelling-bags ,rucksacks),shopping-bags ,handbags,
satchels,brief-cases,wallets,purses,toilet-cases ,tool-cases,
tobacco-pouches ,sheaths,cases,boxes(forexample,for
arms,musicalinstruments,binoculars,jewellery,bottles,
collars,footwear,brushes)andsimilarcontainers,ofleath­
erorofcompositionleather,ofvulcanizedfibre,ofartifi­
cialplasticsheeting,ofpaperboardoroftextilefabric:
exA.Ofartificialplasticsheeting:
'—Bagsofpolyethylenesheeting 10,5

408 OfficialJournaloftheEuropeanCommunities 15.1.85
CCTheadingNo DescriptionRate
%
48.05Paperandpaperboard,corrugated(withorwithoutflatsur­
facesheets),creped,crinkled,embossedorperforated,in
rollsorsheets:
A.Paperandpaperboard,corrugated
exB.Other:
—Crepedhouseholdpaperofaweightperm2of
15gormoreandlessthan50g14
12,5
ex48.14Writingblocks,envelopes,lettercards,plainpostcards,cor­
respondencecards;boxes,pouches,walletsandwriting
compendiums ,ofpaperorpaperboard,containingonlyan
assortmentofpaperstationery:
—Writingblocks
48.1515
12
12Otherpaperandpaperboard,cuttosizeorshape:
exB.Other:
—Toiletpaperinrolls
—Paperinstripsorrollsforofficemachinesand
thelike
48.16Boxes,bagsandotherpacktngcontainers,ofpaperorpap­
erboard;boxfiles,lettertraysandsimilararticles,ofpaper
orpaperboard,ofakindcommonlyusedinoffices,shops
andthelike:
exA.Boxes,bagsandotherpackingcontainers:
—Boxes,ofcorrugatedpaperorpaperboard
—Bagsandsacks,ofkraftpaper
—Boxesforcigarsandcigarettes15
11
14
ex48.18Registers,exercisebooks,notebooks,memorandum
blocks,orderbooks,receiptbooks,diaries,blotting-pads ,
binders(loose-leaforother),filecoversandother
stationeryofpaperorpaperboard ;sampleandotheral­
bumsandbookcovers,ofpaperorpaperboard :
—Memorandum blocksandexercisebooks 13
ex48.19Paperorpaperboardlabels,whetherornotprintedor
gummed:
—Labelsofallkinds,excludingcigarbands 14,5
48.21Otherarticlesofpaperpulp,paper,paperboardorcellulose
wadding:
B.Napkinsandnapkinlinersforbabies:
exI.Notputupforretailsale:
—Ofcellulosewadding
exII.Other:
—Ofcellulosewadding
exD.Bedlinen,tablelinen,toiletlinen(includinghand­
kerchiefsandcleaningtissues)andkitchenlinen;
garments:
—Handtowelsandtablenapkins
exE.Sanitarytowelsandtampons:
—Sanitarytowels,ofcellulosewadding14
14
14
14

15.11.85 OfficialJournaloftheEuropeanCommunities 409
OCTheadingNo DescriptionRate
(%)
48.21
(cont'd)F.Other:
exI.Articlesofakindusedforsurgical,medical
orhygienicpurposes,notputupforretail
sale:
—Napkinsandnapkinlinersofakindused
forhygienicpurposes *ofcellulosewad­
ding
exII.Other:
—Napkinsandnapkinlinersofakindused
forhygienicpurposes,ofcellulosewad­
ding14
14
70.10Carboys,bottles,jars,pots,tubularcontainersandsimilar
containers,ofglass,ofakindcommonlyusedforthecon­
veyanceorpackingofgoods,stoppersandotherclosures,
ofglass:
—Excludingcontainersofakindcommonlyusedforthe
conveyanceorpackingofgoodsmadefromglasstub­
ingofathicknessoflessthan1mmandstoppersand
otherclosures 9
ex76.08Structuresandpartsofstructures(forexample,hangars
andotherbuildings,bridgesandbridge-sections ,towers,
latticemasts,roofs,roofingframeworks,doorandwindow
frames,balustrades,<pillarsandcolumns),ofaluminium ;
plates,rods,angles,shapes,sections,tubesandthelike,
preparedforusein'structures ,ofaluminium :
—Doors,windows,anddoorandwindowframes
—Plates,rods,angles,shapes,sections,tubesandthelike,
preparedforuseinstructures,ofaluminiumalloy8,4
8,4
94.03Otherfurnitureandpartsthereof:
exB.Other:
—Bedsofbasemetal
—Shelvingandpartsthereof,ofbasemetal13
11,5
94.04Mattresssupports;articlesofbeddingorsimilarfurnishing
fittedwithspringsorstuffedorinternallyfittedwithany
materialorofexpanded,foamorspongerubberorexpand­
ed,foamorspongeartificialplasticmaterial,whetheror
notcovered(forexample,mattresses,quilts,eiderdowns,
cushions,pouffesandpillows):
A.Articlesofbeddingofsimilarfurnishingofexpand­
ed,foamorspongeartificialplasticmaterial,wheth­
erornotcovered
exB.Other:
—Mattresssupports,mattressesandpillows12
13