Protocol

to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

THE KINGDOM OF BELGIUM,

THE REPUBLIC OF BULGARIA,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

IRELAND,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

THE REPUBLIC OF HUNGARY,

MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

ROMANIA,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

hereinafter referred to as the "Member States" represented by the Council of the European Union, and

THE EUROPEAN COMMUNITY AND THE EUROPEAN ATOMIC ENERGY COMMUNITY,

hereinafter referred to as "the Communities" represented by the Council of the European Union and the European Commission,

of the one part, and

THE REPUBLIC OF CROATIA,

of the other part,

HAVING REGARD to the accession of the Republic of Bulgaria and Romania (hereinafter referred to as the new Member States) to the European Union and thereby to the Community on 1 January 2007,

Whereas:

(1) The Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, (hereinafter referred to as the SAA) was signed in Luxembourg on 29 October 2001 and entered into force on 1 February 2005.

(2) The Treaty concerning the accession of the Republic of Bulgaria and Romania to the European Union (hereinafter referred to as the Treaty of Accession) was signed in Luxembourg on 25 April 2005.

(3) The Republic of Bulgaria and Romania acceded to the European Union on 1 January 2007.

(4) Pursuant to Article 6(2) of the Act of Accession annexed to the Treaty of Accession, the accession of the new Member States to the SAA shall be agreed by the conclusion of a protocol to the SAA.

(5) Consultations pursuant to Article 36(3) of the SAA have taken place so as to ensure that account is taken of the mutual interests of the Community and Croatia stated in this Agreement,

HAVE AGREED AS FOLLOWS:

SECTION I

CONTRACTING PARTIES

Article 1

The Republic of Bulgaria and Romania shall be Parties to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, signed in Luxembourg on 29 October 2001 and shall respectively adopt and take note, in the same manner as the other Member States of the Community, of the texts of the Agreement, as well as of the Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed on the same date.

ADJUSTMENTS TO THE TEXT OF THE SAA INCLUDING THE ANNEXES AND PROTOCOLS THERETO

SECTION II

AGRICULTURAL PRODUCTS

Article 2

Agricultural products sensu stricto

1. Annex IV(a) and Annex IV(c) to the SAA shall be replaced by the text of Annex I to this Protocol.

2. Annex IV(b) and Annex IV(d) to the SAA shall be replaced by the text of Annex II to this Protocol.

3. Annex IV(e) to the SAA shall be replaced by the text of Annex III to this Protocol.

4. Annex IV(f) to the SAA shall be replaced by the text of Annex IV to this Protocol.

5. Annex IV(g) to the SAA shall be replaced by the text of Annex V to this Protocol.

Article 3

Fisheries products

1. Annex V(a) to the SAA shall be replaced by the text of Annex VI to this Protocol.

2. Annex V(b) to the SAA shall be replaced by the text of Annex VII to this Protocol.

Article 4

Processed agricultural products

Annex I and Annex II to Protocol 3 to the SAA shall be replaced by the corresponding texts of Annex VIII to this Protocol.

Article 5

Wine Agreement

Annex I (Agreement between the European Community and the Republic of Croatia on reciprocal preferential trade concessions for certain wines, referred to in Article 27(4) of the SAA) to the Additional Protocol adjusting the trade aspects of the SAA to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks, shall be replaced by the text of Annex IX to this Protocol.

SECTION III

RULES OF ORIGIN

Article 6

Protocol 4 to the SAA shall be replaced by the text of Annex X to this Protocol.

TRANSITIONAL PROVISIONS

SECTION IV

Article 7

WTO

The Republic of Croatia undertakes not to make any claim, request or referral nor to modify or withdraw any concession pursuant to GATT 1994 Articles XXIV.6 and XXVIII in relation to the 2007 enlargement of the Community.

Article 8

Proof of origin and administrative cooperation

1. Proofs of origin properly issued by either the Republic of Croatia or a new Member State in the framework of preferential agreements or autonomous arrangements applied between them shall be accepted in the respective countries, provided that:

(a) the acquisition of such origin confers preferential tariff treatment on the basis of the preferential tariff measures contained in the SAA;

(b) the proof of origin and the transport documents were issued no later than the day before the date of accession;

(c) the proof of origin is submitted to the customs authorities within the period of four months from the date of accession.

Where goods were declared for importation in either the Republic of Croatia or a new Member State, before the date of accession, under preferential agreements or autonomous arrangements applied between the Republic of Croatia and that new Member State at that time, proof of origin issued retrospectively under those agreements or arrangements may also be accepted provided that it is submitted to the customs authorities within the period of four months from the date of accession.

2. The Republic of Croatia and the new Member States are authorised to retain the authorisations with which the status of "approved exporters" has been granted in the framework of preferential agreements or autonomous arrangements applied between them, provided that:

(a) such a provision is also provided for in the agreement concluded before the date of accession between the Republic of Croatia and the Community; and

(b) the approved exporters apply the rules of origin in force under that agreement.

These authorisations shall be replaced, no later than one year after the date of accession, by new authorisations issued under the conditions of the SAA.

3. Requests for subsequent verification of proof of origin issued under the preferential agreements or autonomous arrangements referred to in paragraphs 1 and 2 shall be accepted by the competent customs authorities of either the Republic of Croatia or the Member States for a period of three years after the issue of the proof of origin concerned and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration.

Article 9

Goods in transit

1. The provisions of the SAA may be applied to goods exported from either the Republic of Croatia to one of the new Member States or from one of the new Member States to the Republic of Croatia, which comply with the provisions of Protocol 4 to the SAA and that on the date of accession are either en route or in temporary storage, in a customs warehouse or in a free zone in the Republic of Croatia or in that new Member State.

2. Preferential treatment may be granted in such cases, subject to the submission to the customs authorities of the importing country, within four months from the date of accession, of a proof of origin issued retrospectively by the customs authorities of the exporting country.

Article 10

Quotas in 2007

For the year 2007, the volumes of the new tariff quotas and the increases of the volumes of existing tariff quotas shall be calculated as a pro rata of the basic volumes, taking into account the part of the period elapsed before 1 August 2007.

GENERAL AND FINAL PROVISIONS

SECTION V

Article 11

This Protocol and the annexes thereto shall form an integral part of the SAA.

Article 12

1. This Protocol shall be approved by the Community, through the Council of the European Union on behalf of the Member States, and by the Republic of Croatia in accordance with their own procedures.

2. The Parties shall notify each other of the completion of the corresponding procedures referred to in paragraph 1. The instruments of approval shall be deposited with the General Secretariat of the Council of the European Union.

Article 13

1. This Protocol shall enter into force on the first day of the first month following the date of the deposit of the last instrument of approval.

2. If not all the instruments of approval of this Protocol have been deposited before 1 August 2007, this Protocol shall apply provisionally with effect from 1 August 2007.

Article 14

This Protocol shall be drawn up in duplicate in the Bulgarian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovene, Spanish, Swedish and Croatian languages, each of these texts being equally authentic.

Article 15

The text of the SAA, including the Annexes and Protocols which form an integral part thereof, and the Final Act together with the declarations annexed thereto shall be drawn up in Bulgarian and Romanian languages, and these texts shall be authentic in the same way as the original texts [1]. The Stabilisation and Association Council shall approve these texts.

Съставено в Брюксел на петнадесети юли две хиляди и осма година.

Hecho en Bruselas, el quince de julio de dos mil ocho.

V Bruselu dne patnáctého července dva tisíce osm.

Udfærdiget i Bruxelles den femtende juli to tusind og otte.

Geschehen zu Brüssel am fünfzehnten Juli zweitausendacht.

Kahe tuhande kaheksanda aasta juulikuu viieteistkümnendal päeval Brüsselis.

Έγινε στις Βρυξέλλες, στις δέκα πέντε Ιουλίου δύο χιλιάδες οκτώ.

Done at Brussels on the fifteenth day of July in the year two thousand and eight.

Fait à Bruxelles, le quinze juillet deux mille huit.

Fatto a Bruxelles, addì quindici luglio duemilaotto.

Briselē, divtūkstoš astotā gada piecpadsmitajā jūlijā.

Priimta du tūkstančiai aštuntų metų liepos penkioliktą dieną Briuselyje.

Kelt Brüsszelben, a kétezer-nyolcadik év július tizenötödik napján.

Magħmul fi Brussell, fil- ħmistax-il jum ta' Lulju tas-sena elfejn u tmienja.

Gedaan te Brussel, de vijftiende juli tweeduizend acht.

Sporządzono w Brukseli dnia piętnastego lipca roku dwa tysiące ósmego.

Feito em Bruxelas, em quinze de Julho de dois mil e oito.

Întocmit la Bruxelles, la data de cincisprezece iulie 2008.

V Bruseli dňa pätnásteho júla dvetisícosem.

V Bruslju, dne petnajstega julija leta dva tisoč osem.

Tehty Brysselissä viidentenätoista päivänä heinäkuuta vuonna kaksituhattakahdeksan.

Som skedde i Bryssel den femtonde juli tjugohundraåtta.

Sastavljeno u Bruxellesu, dana petnaestog srpnja godine dvije tisuće osme.

За държавите-членки

Por los Estados miembros

Za členské státy

For medlemsstaterne

Für die Mitgliedstaaten

Liikmesriikide nimel

Για τα κράτη μέλη

For the Member States

Pour les États membres

Per gli Stati membri

Dalībvalstu vārdā

Valstybių narių vardu

A tagállamok részéről

Għall-Istati Membri

Voor de lidstaten

W imieniu Państw Członkowskich

Pelos Estados-Membros

Pentru statele membre

Za členské štáty

Za države članice

Jäsenvaltioiden puolesta

På medlemsstaternas vägnar

Za države članice

+++++ TIFF +++++

За Европейската общност

Por las Comunidades Europeas

Za Evropská společenství

For De Europæiske Fællesskaber

Für die Europäischen Gemeinschaften

Euroopa ühenduste nimel

Για τις Ευρωπαϊκές Κοινότητες

For the European Communities

Pour les Communautés européennes

Per le Comunità europee

Eiropas Kopienu vārdā

Europos Bendrijų vardu

Az Európai Közösségek részéről

Għall-Komunitajiet Ewropej

Voor de Europese Gemeenschappen

W imieniu Wspólnot Europejskich

Pelas Comunidades Europeias

Pentru Comunitatea Europeană

Za Európske spoločenstvá

Za Evropski skupnosti

Euroopan yhteisöjen puolesta

På europeiska gemenskapernas vägnar

Za Europske zajednice

+++++ TIFF +++++

За Република Хърватия

Por la República de Croacia

Za Chorvatskou republiku

For Republikken Kroatien

Für die Republik Kroatien

Horvaatia Vabariigi nimel

Για τη Δημοκρατία της Κροατίας

For the the Republic of Croatia

Pour la République de Croatie

Per la Repubblica di Croazia

Horvātijas Republikas vārdā

Kroatijos Respublikos vārdu

a Horvát Köztársaság részéről

r-Repubblika tal-Kroazja

Voor de Republiek Kroatië

W imieniu Republiki Chorwacji

Pela República da Croácia

Pentru Republica Croaţia

Za Chorvátsku republiku

Za Republiko Hrvaško

Kroatian tasavallan puolesta

På Republiken Kroatiens vägnar

Za Republiku Hrvatsku

+++++ TIFF +++++

[1] The Bulgarian and Romanian language versions of the Agreement shall be published in the special edition of the Official Journal at a later date.

--------------------------------------------------

ANNEX I

"

ANNEX IV(a) AND IV(c)

Croatian tariff concessions for agricultural products (Duty-free for unlimited quantities) referred to in Article 27(3)(a)(i) and 27(3)(b)(i))

Croatian tariff code [1] |

0105 19 20 | 1001 10 00 | 2005 60 00 | 2009 80 99 10 |

0105 19 90 | 1002 00 00 10 | 2007 91 | 2009 80 99 20 |

0106 90 00 10 | 1003 00 10 | 2008 19 | 2009 90 11 |

0205 00 | 1004 00 00 10 | 2008 20 | 2009 90 19 |

0206 | 1005 10 | 2008 30 | 2009 90 21 |

0208 | 1006 | 2008 80 | 2009 90 29 |

0407 00 30 | 1007 00 | 2008 99 36 | 2009 90 39 10 |

0407 00 90 | 1008 | 2008 99 38 | 2009 90 49 10 |

0410 00 00 | 1106 | 2008 99 49 10 | 2009 90 59 10 |

0504 00 00 | 1108 | 2008 99 67 10 | 2009 90 79 10 |

0604 | 1109 00 00 | 2008 99 99 10 | 2009 90 97 10 |

0714 | 1209 | 2009 11 | 2009 90 98 10 |

0801 | 1210 | 2009 19 11 | 2301 |

0802 | 1211 | 2009 19 19 | 2302 10 |

0803 00 | 1212 99 30 | 2009 19 98 10 | 2302 40 |

0804 10 00 | 1212 99 41 | 2009 29 11 | 2303 10 |

0804 30 00 | 1212 99 49 | 2009 29 19 | 2303 20 |

0805 40 00 | 1212 99 70 | 2009 29 99 10 | 2303 30 00 |

0805 50 | 1213 00 00 | 2009 39 11 | 2304 00 00 |

0805 90 00 | 1214 | 2009 39 19 | 2305 00 00 |

0806 20 | 1301 | 2009 39 39 10 | 2306 41 00 |

0807 20 00 | 1302 | 2009 49 11 | 2306 49 00 |

0811 | 1501 00 11 | 2009 49 19 | 2306 90 05 |

0812 | 1501 00 19 10 | 2009 49 99 10 | 2307 00 |

0813 | 1501 00 90 | 2009 79 11 | 2308 00 |

0814 00 00 | 1502 00 | 2009 79 19 | 2309 10 |

0901 11 00 | 1503 00 | 2009 79 99 10 | |

0901 12 00 | 1504 | 2009 80 11 | |

0902 | 1516 10 | 2009 80 19 | |

0904 | 1603 00 | 2009 80 34 | |

0905 00 00 | 1702 11 00 | 2009 80 35 | |

0906 | 1702 19 00 | 2009 80 36 | |

0907 00 00 | 1702 60 | 2009 80 38 | |

0908 | 1703 10 00 | 2009 80 69 10 | |

0909 | 2003 10 | 2009 80 96 10 | |

0910 | 2003 20 00 | 2009 80 97 10 | |

"

[1] As defined by the Croatian Customs Tariff — published in NN 134/2006, as amended.

--------------------------------------------------

ANNEX II

"

ANNEX IV(b) AND IV(d)

Croatian tariff concessions for agricultural products (duty-free within quota as from 1 August 2007) referred to in Article 27(3)(a)(ii) and 27(3)(c)(i)

Croatian tariff code | Description | Annual tariff quota (tonnes) | Yearly increase (tonnes) |

0103 91 0103 92 | Live swine, other than pure-bred breeding animals | 625 | 25 |

0104 | Live sheep and goats | 1500 | — |

0201 | Meat of bovine animals, fresh or chilled | 200 | — |

0204 | Meat of sheep or goats, fresh, chilled or frozen | 1325 | 5 |

0207 | Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | 870 | 30 |

0210 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal | 545 | 15 |

0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter | 17250 | 150 |

0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter | 17750 | 700 |

0405 10 | Butter | 330 | 10 |

0406 | Cheese and curd | 2500 | 100 |

0406 excl 0406 90 78 | Cheese and curd, other than Gouda | 800 | — |

0406 90 78 | Gouda | 350 | — |

0409 00 00 | Natural honey | 20 | — |

0602 | Other live plants (including their roots), cuttings and slips; mushroom spawn | 12 | — |

0602 90 10 | Mushroom spawn | 9400 | — |

0701 90 10 | Potatoes, fresh, or chilled, for the manufacture of starch | 1000 | — |

0702 00 00 | Tomatoes, fresh or chilled | 9375 | 375 |

0703 20 00 | Garlic, fresh or chilled | 1250 | 50 |

0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared | 1050 | — |

0805 10 | Oranges, fresh or dried | 31250 | 1250 |

0805 20 | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, fresh or dried | 3000 | 120 |

0806 10 | Grapes, fresh | 10000 | 400 |

0808 10 [*] | Apples, fresh | 5800 | |

0809 10 00 | Apricots, fresh | 1250 | 50 |

0810 10 00 | Strawberries, fresh | 250 | 10 |

1002 00 00 | Rye | 1000 | 100 |

1101 00 | Wheat or meslin flour | 250 | — |

1103 | Cereal groats, meal and pellets | 100 | — |

1206 00 | Sunflower seeds, whether or not broken | 125 | 5 |

1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 1230 | 10 |

1509 | Olive oil and its fractions, whether or not refined, but not chemically modified | 450 | 20 |

1514 19 1514 99 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified, other than crude oil | 100 | — |

1602 41 1602 42 1602 49 | Other prepared or preserved meat, meat offal or blood, of swine | 375 | 15 |

1701 | Cane or beet sugar and chemically pure sucrose, in solid form | 7125 | 285 |

2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 6150 | 240 |

2004 90 | Other vegetables and mixtures of vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen | 125 | 5 |

2005 91 00 2005 99 | Other vegetables and mixtures of vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen | 200 | — |

2007 99 | Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter, other than homogenised preparations or of citrus fruit | 130 | — |

2009 12 00 2009 19 91 2009 19 98 | Orange juice, not frozen, of a Brix value not exceeding 67 | 2250 | 90 |

2009 71 2009 79 2009 80 2009 90 | Apple juice, juice of any other single fruit or vegetable, mixtures of juices | 200 | — |

2009 80 50 2009 80 61 2009 80 63 2009 80 69 2009 80 71 2009 80 73 2009 80 79 | | | |

| Juices of any other single fruit or vegetable, of a Brix value not exceeding 67 | 375 | 15 |

2009 80 85 2009 80 86 2009 80 88 2009 80 89 2009 80 95 2009 80 96 2009 80 97 2009 80 99 | | | |

2106 90 30 2106 90 51 2106 90 55 2106 90 59 | Food preparations not elsewhere specified or included: flavoured or coloured sugar syrups | 550 | — |

2302 30 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of wheat | 6200 | — |

2309 90 | Preparations of a kind used in animal feeding, other than dog or cat food put up for retail sale | 1350 | — |

"

[*] Quota shall be allocated in the period from 21 February to 14 September.

--------------------------------------------------

ANNEX III

"

ANNEX IV(e)

Croatian tariff concessions for agricultural products (50 % of MFN duties for unlimited quantities) referred to in Article 27(3)(c)(ii)

Croatian tariff code | Description |

0104 | Live sheep and goats |

0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls: |

| –Weighing not more than 185 g: |

0105 12 00 | – –Turkeys |

| –Other: |

0105 94 00 | – –Fowls of the species Gallus domesticus: |

0105 94 00 30 | – – –Light line chicken |

0105 94 00 40 | – – –Light line separated hens |

0209 00 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked |

0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included |

0407 00 | Birds’ eggs, in shell, fresh, preserved or cooked: |

| –Of poultry: |

0407 00 30 | – –Other: |

0407 00 30 40 | – – –Turkey eggs |

0601 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 |

0602 | Other live plants (including their roots), cuttings and slips; mushroom spawn |

0603 | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared |

0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled |

0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen |

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 |

0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared |

0713 | Dried leguminous vegetables, shelled, whether or not skinned or split |

0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion: |

| –Coffee, roasted: |

0901 21 00 | – –Not decaffeinated |

0901 22 00 | – –Decaffeinated |

1003 00 | Barley: |

1003 00 90 | –Other: |

1003 00 90 10 | – –For brewing |

1004 00 00 | Oats |

1005 | Maize (corn): |

1005 90 00 | –Other |

1104 | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground |

1105 | Flour, meal, powder, flakes, granules and pellets of potatoes |

1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: |

1702 30 | –Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose |

1702 40 | –Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar: |

2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: |

2005 40 00 | –Peas (Pisum sativum) |

| –Beans (Vigna spp., Phaseolus spp.): |

2005 51 00 | – –Beans, shelled |

2008 | Fruit, 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: |

2008 50 | –Apricots |

2008 70 | –Peaches, including nectarines |

2009 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter: |

| –Pineapple juice: |

2009 41 | – –Of a Brix value not exceeding 20: |

2009 41 10 | – – –Of a value exceeding EUR 30 per 100 kg net weight, containing added sugar |

| –Grape juice (including grape must): |

2009 69 | – –Other |

2206 00 | Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |

2302 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants: |

2302 30 | –Of wheat |

2306 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305: |

2306 90 | –Other |

2309 | Preparations of a kind used in animal feeding: |

2309 90 | –Other |

"

--------------------------------------------------

ANNEX IV

"

ANNEX IV(f)

Croatian tariff concessions for agricultural products (50 % of MFN duties within quota as from 1 August 2007) referred to in Article 27(3)(c)(iii)

Croatian tariff code | Description | Annual tariff quota (tonnes) | Yearly increase (tonnes) |

0102 90 | Live bovine animals, other than pure-bred breeding animals | 250 | 10 |

0202 | Meat of bovine animals, frozen | 3750 | 150 |

0203 | Meat of swine, fresh, chilled or frozen | 9125 | 365 |

0701 | Potatoes, fresh or chilled | 15000 | 600 |

0703 10 0703 90 00 | Onions, shallots, leeks and other alliaceous vegetables, fresh or chilled | 12790 | 500 |

0704 90 10 | White cabbages and red cabbages, fresh or chilled | 160 | — |

0706 10 00 | Carrots and turnips, fresh or chilled | 140 | — |

0706 90 30 0706 90 90 | Horseradish (Cochlearia armoracia), salad beetroot, salsify, celeriac (other than rooted celery or German celery), radishes and similar edible roots, fresh or chilled | 110 | — |

0807 11 00 0807 19 00 | Melons (including watermelons), fresh | 7035 | 275 |

0808 10 | Apples, fresh | 6900 | 300 |

1101 00 | Wheat or meslin flour | 1025 | 45 |

1103 | Cereal groats, meal and pellets | 9750 | 390 |

1107 | Malt, whether or not roasted | 19750 | 750 |

1517 10 90 | Margarine, excluding liquid margarine, other than containing, by weight, more than 10 % but not more than 15 % of milkfats | 150 | — |

1601 00 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | 2250 | 90 |

1602 10 to 1602 39, 1602 50 to 1602 90 | Other prepared or preserved meat, meat offal or blood, other than of swine | 650 | 30 |

2009 50 2009 90 | Tomato juice; mixtures of juices | 100 | — |

2401 | Unmanufactured tobacco; tobacco refuse | 250 | 10 |

"

--------------------------------------------------

ANNEX V

"

ANNEX IV(g)

Croatian tariff concessions for agricultural products referred to in Article 27(3)(g)

Customs duties for the commodities listed in this Annex shall be applied as indicated from 1 August 2007

Croatian tariff code | Description | Annual tariff quota (tonnes) | Duty applicable within quota |

0102 90 05 0102 90 21 0102 90 29 0102 90 41 0102 90 49 0102 90 71 | Live bovine animals of domestic species of a weight not exceeding 300 kg and bulls for slaughter of a weight exceeding 300 kg, other than pure-bred breeding animals | 9000 | 15 % |

0103 91 0103 92 | Live swine, other than pure-bred breeding animals | 2550 | 15 % |

ex 0105 94 00 | Live fowl of the species Gallus domesticus weighing more than 185g but not more than 2000g | 90 | 10 % |

0203 | Meat of swine, fresh chilled or frozen | 3570 | 25 % |

0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter | 12600 | EUR 4,2/100 kg |

0707 00 | Cucumbers or gherkins, fresh or chilled | 200 | 10 % |

0709 51 00 0709 59 10 0709 59 30 0709 59 90 | Mushrooms, fresh or chilled | 400 | 10 % |

0709 60 10 | Sweet peppers, fresh or chilled | 400 | 12 % |

0710 21 00 0710 22 00 0710 90 00 | Peas (Pisum sativum), beans (Vigna spp., Phaseolus spp.) and mixtures of vegetables, uncooked or cooked by steaming or boiling in water, frozen | 1500 | 7 % |

1001 90 99 | Spelt, common wheat and meslin, other than for sowing | 20800 | 15 % |

1005 90 00 | Maize (corn), other than seeds | 20000 | 9 % |

1206 00 91 1206 00 99 | Sunflower seeds, whether or not broken, other than for sowing | 2160 | 6 % |

1517 10 90 | Margarine, excluding liquid margarine, other than containing, by weight, more than 10 % but not more than 15 % of milkfats | 1200 | 20 % |

1601 00 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | 1900 | 10 % |

1602 10 00 to 1602 39 | Other prepared or preserved meat, meat offal or blood: homogenised preparations;of liver of any animal;of poultry of heading 0105 | 240 | 10 % |

1602 41 1602 42 1602 49 | Other prepared or preserved meat, meat offal or blood, of swine | 180 | 10 % |

1702 40 | Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar | 1000 | 5 % |

1703 90 00 | Molasses resulting from the extraction or refining of sugar, other than cane molasses | 14500 | 14 % |

2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 1740 | 15 % |

2008 50 2008 60 2008 70 | Apricots, cherries and peaches, including nectarines, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit | 22 | 6 % |

"

--------------------------------------------------

ANNEX VI

"

ANNEX V(a)

Products referred to in Article 28(1)

Imports into the European Community of the following products originating in Croatia shall be subject to the concessions set out below.

CN code | Description | Annual tariff quota |

03019110 03019190 03021110 03021120 03021180 03032110 03032120 03032180 03041915 03041917 ex03041919 ex03041991 03042915 03042917 ex03042919 ex03049921 ex03051000 ex03053090 03054945 ex03055980 ex03056980 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 30 t at 0 % Over the TQ: 70 % of MFN duty |

03019300 03026911 03037911 ex03041919 ex03041991 ex03042919 ex03049921 ex03051000 ex03053090 ex03054980 ex03055980 ex03056980 | Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 210 t at 0 % Over the TQ: 70 % of MFN duty |

ex03019980 03026961 03037971 ex03041939 ex03041999 ex03042999 ex03049999 ex03051000 ex03053090 ex03054980 ex03055980 ex03056980 | Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 35 t at 0 % Over the TQ: 30 % of MFN duty |

ex03019980 03026994 ex03037700 ex03041939 ex03041999 ex03042999 ex03049999 ex03051000 ex03053090 ex03054980 ex03055980 ex03056980 | Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 650 t at 0 % Over the TQ: 30 % of MFN duty |

1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | TQ: 1585 t at 0 % Over the TQ: reduced tariff see below |

Over the tariff quotas, the duty rate applicable to all products of heading 1604 except prepared or preserved sardines and anchovies will be 50 % of MFN. For prepared or preserved sardines and anchovies over the tariff quota the duty rate will be full MFN duty.

"

--------------------------------------------------

ANNEX VII

"

ANNEX V(b)

Products referred to in Article 28(2)

Imports into Croatia of the following products originating in the European Community shall be subject to the concessions set out below.

CN code | Description | Annual tariff quota |

03019110 03019190 03021110 03021120 03021180 03032110 03032120 03032180 03041915 03041917 ex03041919 ex03041991 03042915 03042917 ex03042919 ex03049921 ex03051000 ex03053090 03054945 ex03055980 ex03056980 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 25 t at 0 % Over the TQ: 70 % of MFN duty |

03019300 03026911 03037911 ex03041919 ex03041991 ex03042919 ex03049921 ex03051000 ex03053090 ex03054980 ex03055980 ex03056980 | Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 30 t at 0 % Over the TQ: 70 % of MFN duty |

ex03019980 03026961 03037971 ex03041939 ex03041999 ex03042999 ex03049999 ex03051000 ex03053090 ex03054980 ex03055980 ex03056980 | Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 35 t at 0 % Over the TQ: 30 % of MFN duty |

ex03019980 03026994 ex03037700 ex03041939 ex03041999 ex03042999 ex03049999 ex03051000 ex03053090 ex03054980 ex03055980 ex03056980 | Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 60 t at 0 % Over the TQ: 30 % of MFN duty |

1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | TQ: 315 t at 0 % Over the TQ: reduced tariff see below |

Over the tariff quota, the duty rate applicable to all products of heading 1604 except prepared or preserved sardines and anchovies will be 50 % of MFN. For prepared or preserved sardines and anchovies over the tariff quota the duty rate will be full MFN duty.

"

--------------------------------------------------

ANNEX VIII

"

ANNEX I

Duties applicable upon imports into the Community of goods originating in Croatia

(Products referred to in Article 25 of the SAA)

Duties are set to zero for imports into the Community of processed agricultural products originating in Croatia as listed hereafter.

CN code | Description |

0403 | Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: |

040310 | –Yoghurt: |

| – –Flavoured or containing added fruit, nuts or cocoa: |

| – – –In powder, granules or other solid forms, of a milkfat content, by weight: |

04031051 | – – – –Not exceeding 1,5 % |

04031053 | – – – –Exceeding 1,5 % but not exceeding 27 % |

04031059 | – – – –Exceeding 27 % |

| – – –Other, of a milkfat content, by weight: |

04031091 | – – – –Not exceeding 3 % |

04031093 | – – – –Exceeding 3 % but not exceeding 6 % |

04031099 | – – – –Exceeding 6 % |

040390 | –Other: |

| – –Flavoured or containing added fruit, nuts or cocoa |

| – – –In powder, granules or other solid forms, of a milkfat content, by weight: |

04039071 | – – – –Not exceeding 1,5 % |

04039073 | – – – –Exceeding 1,5 % but not exceeding 27 % |

04039079 | – – – –Exceeding 27 % |

| – – –Other, of a milkfat content, by weight: |

04039091 | – – – –Not exceeding 3 % |

04039093 | – – – –Exceeding 3 % but not exceeding 6 % |

04039099 | – – – –Exceeding 6 % |

0405 | Butter and other fats and oils derived from milk; dairy spreads: |

040520 | –Dairy spreads: |

04052010 | – –Of a fat content, by weight, of 39 % or more but less than 60 % |

04052030 | – –Of a fat content, by weight, of 60 % or more but not exceeding 75 % |

0511 | Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption: |

| –Other: |

051199 | – –Other: |

| – – –Natural sponges of animal origin: |

05119939 | – – – –Other |

0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen: |

07104000 | –Sweetcorn |

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: |

071190 | –Other vegetables; mixtures of vegetables: |

| – –Vegetables: |

07119030 | – – –Sweetcorn |

1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: |

| –Vegetable saps and extracts: |

13021200 | – –Of liquorice |

13021300 | – –Of hops |

130220 | –Pectic substances, pectinates and pectates: |

13022010 | – –Dry |

13022090 | – –Other |

150500 | Wool grease and fatty substances derived therefrom (including lanolin): |

15050010 | –Wool grease, crude |

1516 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared: |

151620 | –Vegetable fats and oils and their fractions: |

15162010 | – –Hydrogenated castor oil, so called "opal-wax" |

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 1516: |

151710 | –Margarine, excluding liquid margarine: |

15171010 | – –Containing, by weight, more than 10 % but not more than 15 % of milkfats |

151790 | –Other: |

15179010 | – –Containing, by weight, more than 10 % but not more than 15 % of milkfats |

| – –Other: |

15179093 | – – –Edible mixtures or preparations of a kind used as mould-release preparations |

151800 | Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: |

15180010 | –Lynoxin |

| –Other: |

15180091 | – –Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 |

| – –Other: |

15180095 | – – –Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions |

15180099 | – – –Other |

1521 | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured: |

152190 | –Other: |

| – –Beeswax and other insect waxes, whether or not refined or coloured: |

15219099 | – – –Other |

152200 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes: |

15220010 | –Degras |

1704 | Sugar confectionery (including white chocolate), not containing cocoa |

1803 | Cocoa paste, whether or not defatted |

18040000 | Cocoa butter, fat and oil |

18050000 | Cocoa powder, not containing added sugar or other sweetening matter |

1806 | Chocolate and other food preparations containing cocoa |

1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included |

1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: |

| –Uncooked pasta, not stuffed or otherwise prepared: |

19021100 | – –Containing eggs |

190219 | – –Other |

190220 | –Stuffed pasta, whether or not cooked or otherwise prepared: |

| – –Other: |

19022091 | – – –Cooked |

19022099 | – – –Other |

190230 | –Other pasta |

190240 | –Couscous |

19030000 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms |

1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included |

1905 | 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 |

2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: |

200190 | –Other: |

20019030 | – –Sweetcorn (Zea mays var. saccharata) |

20019040 | – –Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch |

20019060 | – –Palm hearts |

2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006: |

200410 | –Potatoes: |

| – –Other: |

20041091 | – – –In the form of flour, meal or flakes |

200490 | –Other vegetables and mixtures of vegetables: |

20049010 | – –Sweetcorn (Zea mays var. saccharata) |

2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: |

200520 | –Potatoes: |

20052010 | – – –In the form of flour, meal or flakes |

20058000 | –Sweetcorn (Zea mays var. saccharata) |

2008 | Fruit, 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: |

| –Nuts, groundnuts and other seeds, whether or not mixed together: |

200811 | – –Groundnuts: |

20081110 | – – –Peanut butter |

| –Other, including mixtures other than those of subheading 200819: |

20089100 | – –Palm hearts |

200899 | – –Other: |

| – – –Not containing added spirit: |

| – – – –Not containing added sugar: |

20089985 | – – – – –Maize (corn), other than sweetcorn (Zea mays var. saccharata) |

20089991 | – – – – –Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch |

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 |

2102 | Yeast (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders: |

210210 | –Active yeasts |

210220 | –Inactive yeasts; other single-cell micro-organisms, dead: |

| – –Inactive yeasts: |

21022011 | – – –In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg |

21022019 | – – –Other |

21023000 | –Prepared baking powders |

2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: |

21031000 | –Soya sauce |

21032000 | –Tomato ketchup and other tomato sauces |

210330 | –Mustard flour and meal and prepared mustard: |

21033090 | – –Prepared mustard |

210390 | –Other: |

21039090 | – –Other |

2104 | Soups and broths and preparations therefor; homogenised composite food preparations |

210500 | Ice cream and other edible ice, whether or not containing cocoa |

2106 | Food preparations not elsewhere specified or included: |

210610 | –Protein concentrates and textured protein substances |

210690 | –Other |

21069020 | – –Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages |

| – –Other: |

21069092 | – – –Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch |

21069098 | – – –Other |

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 2009 |

220300 | Beer made from malt |

2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |

2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength |

2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages: |

220840 | –Rum and other spirits obtained by distilling fermented sugar-cane products |

220890 | –Other |

| – –Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol., in containers holding: |

22089091 | – – –2 litres or less |

22089099 | – – –More than 2 litres |

2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |

2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences |

2905 | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: |

| –Other polyhydric alcohols: |

29054300 | – –Mannitol |

290544 | – –D-glucitol (sorbitol) |

29054500 | – –Glycerol |

3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: |

330190 | –Other: |

| – –Extracted oleoresins: |

33019021 | – – –Of liquorice and hops |

3302 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: |

330210 | –Of a kind used in the food or drink industries: |

| – –Of a kind used in the drink industries: |

| – – –Preparations containing all flavouring agents characterising a beverage: |

33021010 | – – – –Of an actual alcoholic strength by volume exceeding 0,5 % |

| – – – –Other: |

33021021 | – – – – –Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch |

33021029 | – – – – –Other |

3501 | Casein, caseinates and other casein derivatives; casein glues: |

350110 | –Casein: |

35011050 | – –For industrial uses other than the manufacture of foodstuffs or fodder |

35011090 | – –Other |

350190 | –Other: |

35019090 | – –Other |

3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: |

350510 | –Dextrins and other modified starches: |

35051010 | – –Dextrins |

| – –Other modified starches: |

35051090 | – – –Other |

350520 | –Glues |

3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: |

380910 | –With a basis of amylaceous substances |

3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: |

| –Industrial monocarboxylic fatty acids; acid oils from refining: |

38231100 | – –Stearic acid |

38231200 | – –Oleic acid |

38231300 | – –Tall oil fatty acids |

382319 | – –Other |

38237000 | –Industrial fatty alcohols |

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: |

382460 | –Sorbitol other than that of subheading 290544 |

ANNEX II

List 1: Goods originating in the Community for which Croatia will eliminate duties

CN code | Description |

05010000 | Human hair, unworked, whether or not washed or scoured; waste of human hair |

0502 | Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair |

0505 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers |

0506 | Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products |

0507 | Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products |

05080000 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof |

05100000 | 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 |

0511 | Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption: |

| –Other: |

051199 | – –Other: |

| – – –Natural sponges of animal origin: |

05119931 | – – – –Raw |

05119939 | – – – –Other |

05119985 | – – –Other: |

ex05119985 | – – – –Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material |

0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen: |

07104000 | –Sweetcorn |

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: |

071190 | –Other vegetables; mixtures of vegetables: |

| – –Vegetables: |

07119030 | – – –Sweetcorn |

09030000 | Maté |

1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included: |

12122000 | –Seaweeds and other algae |

1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: |

| –Vegetable saps and extracts: |

13021200 | – –Of liquorice |

13021300 | – –Of hops |

130219 | – –Other |

130220 | –Pectic substances, pectinates and pectates |

| –Mucilages and thickeners, whether or not modified, derived from vegetable products: |

13023100 | – –Agar-agar |

130232 | – –Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: |

13023210 | – – –Of locust beans or locust bean seeds |

1401 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) |

1404 | Vegetable products not elsewhere specified or included |

150500 | Wool grease and fatty substances derived therefrom (including lanolin) |

15060000 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified |

1515 | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: |

151590 | –Other: |

15159011 | – –Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions: |

ex15159011 | – – –Jojoba oil and its fractions |

1516 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared: |

151620 | –Vegetable fats and oils and their fractions: |

15162010 | – –Hydrogenated castor oil, so called "opal-wax" |

151800 | Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: |

15180010 | –Linoxyn |

| –Other: |

15180091 | – –Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 |

| – –Other: |

15180095 | – – –Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions |

15180099 | – – –Other |

15200000 | Glycerol, crude; glycerol waters and glycerol lyes |

1521 | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured |

152200 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes: |

15220010 | –Degras |

1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: |

17025000 | –Chemically pure fructose |

170290 | –Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose: |

17029010 | – –Chemically pure maltose |

1704 | Sugar confectionery (including white chocolate), not containing cocoa: |

170410 | –Chewing gum, whether or not sugar-coated |

1803 | Cocoa paste, whether or not defatted |

18040000 | Cocoa butter, fat and oil |

18050000 | Cocoa powder, not containing added sugar or other sweetening matter |

1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: |

19011000 | –Preparations for infant use, put up for retail sale |

19012000 | –Mixes and doughs for the preparation of bakers' wares of heading 1905 |

190190 | –Other |

1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: |

| –Uncooked pasta, not stuffed or otherwise prepared: |

19021100 | – –Containing eggs |

190219 | – –Other |

190220 | –Stuffed pasta, whether or not cooked or otherwise prepared: |

| – –Other: |

19022091 | – – –Cooked |

19022099 | – – –Other |

190230 | –Other pasta |

190240 | –Couscous |

19030000 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms |

1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included |

2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: |

200190 | –Other: |

20019030 | – –Sweetcorn (Zea mays var. saccharata) |

20019040 | – –Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch |

20019060 | – –Palm hearts |

2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006: |

200410 | –Potatoes: |

| – –Other: |

20041091 | – – –In the form of flour, meal or flakes |

200490 | –Other vegetables and mixtures of vegetables: |

20049010 | – –Sweetcorn (Zea mays var. saccharata) |

2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: |

200520 | –Potatoes: |

20052010 | – –In the form of flour, meal or flakes |

20058000 | –Sweetcorn (Zea mays var. saccharata) |

2008 | Fruit, 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: |

| –Nuts, groundnuts and other seeds, whether or not mixed together: |

200811 | – –Groundnuts: |

20081110 | – – –Peanut butter |

| –Other, including mixtures other than those of subheading 200819: |

20089100 | – –Palm hearts |

200899 | – –Other: |

| – – –Not containing added spirit |

| – – – –Not containing added sugar |

20089985 | – – – – –Maize (corn), other than sweetcorn (Zea mays var. saccharata) |

20089991 | – – – – –Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch |

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 |

2102 | Yeast (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders |

2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard |

2104 | Soups and broths and preparations therefor; homogenised composite food preparations |

2106 | Food preparations not elsewhere specified or included: |

210610 | –Protein concentrates and textured protein substances |

210690 | –Other: |

21069020 | – –Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages |

| – –Other: |

21069092 | – – –Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch |

21069098 | – – –Other |

2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: |

22019000 | –Other |

220300 | Beer made from malt |

2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength |

2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages: |

220820 | –Spirits obtained by distilling grape wine or grape marc |

220830 | –Whiskies |

220840 | –Rum and other spirits obtained by distilling fermented sugar-cane products |

220850 | –Gin and Geneva |

220860 | –Vodka |

220870 | –Liqueurs and cordials |

220890 | –Other: |

| – –Arrack, in containers holding: |

22089011 | – – –2 litres or less |

22089019 | – – –More than 2 litres |

| – –Plum, pear or cherry spirit (excluding liqueurs), in containers holding: |

22089033 | – – –2 litres or less: |

ex22089033 | – – – –Pear or cherry spirit except plum-brandy (Slivovitz) |

22089038 | – – –More than 2 litres: |

ex22089038 | – – – –Pear or cherry spirit except plum-brandy (Slivovitz) |

| – –Other spirits and other spirituous beverages, in containers holding: |

| – – –2 litres or less: |

22089041 | – – – –Ouzo |

| – – – –Other: |

| – – – – –Spirits (excluding liqueurs): |

| – – – – – –Distilled from fruit: |

22089045 | – – – – – – –Calvados |

22089048 | – – – – – – –Other |

| – – – – – –Other: |

22089052 | – – – – – – –Korn |

22089054 | – – – – – – –Tequila |

22089056 | – – – – – – –Other |

22089069 | – – – – –Other spirituous beverages |

| – – –More than 2 litres: |

| – – – –Spirits (excluding liqueurs): |

22089071 | – – – – –Distilled from fruit |

22089075 | – – – – –Tequila |

22089077 | – – – – –Other |

22089078 | – – – –Other spirituous beverages |

| – –Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol., in containers holding: |

22089091 | – – –2 litres or less |

22089099 | – – –More than 2 litres |

2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: |

24021000 | –Cigars, cheroots and cigarillos, containing tobacco |

2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences: |

| –Other: |

24039100 | – –"Homogenised" or "reconstituted" tobacco |

240399 | – –Other |

2905 | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: |

| –Other polyhydric alcohols: |

29054300 | – –Mannitol |

290544 | – –D-glucitol (sorbitol) |

29054500 | – –Glycerol |

3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: |

330190 | –Other: |

| – –Extracted oleoresins: |

33019021 | – – –Of liquorice and hops |

33019030 | – – –Other |

3302 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: |

330210 | –Of a kind used in the food or drink industries: |

| – –Of a kind used in the drink industries: |

| – – –Preparations containing all flavouring agents characterising a beverage: |

33021010 | – – – –Of an actual alcoholic strength by volume exceeding 0,5 % |

| – – – –Other: |

33021021 | – – – – –Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch |

33021029 | – – – – –Other |

3501 | Casein, caseinates and other casein derivatives; casein glues: |

350110 | –Casein |

350190 | –Other: |

35019090 | – –Other |

3505 | Dextrins and other modified starches (for example, pregelatinised or esterifiedstarches); glues based on starches, or on dextrins or other modified starches: |

350510 | –Dextrins and other modified starches: |

35051010 | – –Dextrins |

| – –Other modified starches: |

35051090 | – – –Other |

350520 | –Glues |

3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: |

380910 | –With a basis of amylaceous substances |

3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: |

| –Industrial monocarboxylic fatty acids; acid oils from refining: |

38231100 | – –Stearic acid |

38231200 | – –Oleic acid |

38231300 | – –Tall oil fatty acids |

382319 | – –Other |

38237000 | –Industrial fatty alcohols |

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: |

382460 | –Sorbitol other than that of subheading 290544 |

List 2: Quotas and duties applicable upon import into Croatia of goods originating in the Community

Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set out below. The applicable duty for quantities exceeding these volumes will be 50 % of the MFN duty rate.

CN code | Description | Annual tariff quota |

04031051 04031053 04031059 04031091 04031093 04031099 04039071 04039073 04039079 04039091 04039093 04039099 | Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa | 2390 tonnes |

04052010 04052030 | Dairy spreads of a fat content, by weight, of 39 % or more but not exceeding 75 % | 68 tonnes |

15171010 15179010 15179093 | Margarine and edible mixtures or preparations of animal or vegetable fats or oils or of fractions, containing more than 10 % but not more than 15 % by weight of milk fats; edible mixtures or preparations of a kind used as mould release preparations | 700 tonnes |

22011011 22011019 22011090 | Mineral waters and aerated waters | 16907 tonnes |

22051010 22051090 22059010 22059090 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | 420 hl |

ex22089033 ex22089038 | Plum-brandy (Slivovitz) of an alcoholic strength by volume of less than 80 % vol. | 170 hl |

24022010 24022090 24029000 | Cigarettes containing tobacco; cigars, cheroots, cigarillos and cigarettes, of tobacco substitutes | 35 tonnes |

24031010 24031090 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion | 42 tonnes |

List 3: Quotas and duties applicable upon import into Croatia of goods originating in the Community

Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set out below. The applicable duty for quantities exceeding these volumes will be 40 % of the MFN duty rate.

CN code | Description | Annual tariff quota (tonnes) |

17049010 17049030 17049051 17049055 17049061 17049065 17049071 17049075 17049081 17049099 | Sugar confectionery (including white chocolate) other than chewing gum, not containing cocoa | 1250 |

1806 | Chocolate and other food preparations containing cocoa | 2410 |

1905 | 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 | 4390 |

210500 | Ice cream and other edible ice, whether or not containing cocoa | 1430 |

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 2009 | 18100 |

List 4: Quotas and duties applicable upon import into Croatia of goods originating in the Community

Note: The products listed in this Table shall benefit from a zero-duty tariff within the annual tariff quotas set out below. For the quantities exceeding the quota, the conditions set out in Annex II, list 1 to Protocol 3 apply.

CN code | Description | Annual tariff quota (tonnes) |

21039030 21039090 | Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol. containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less; other sauces and preparations thereof and mixed condiments and mixed seasonings, excluding soya sauce, tomato ketchup and other tomato sauces and liquid mango chutney | 300 |

"

--------------------------------------------------

ANNEX IX

"

ANNEX I

AGREEMENT

BETWEEN THE EUROPEAN COMMUNITY AND THE REPUBLIC OF CROATIA ON RECIPROCAL PREFERENTIAL TRADE CONCESSIONS FOR CERTAIN WINES

1. Imports into the Community of the following products originating in the Republic of Croatia shall be subject to the concessions set out below from 1 August 2007:

(1) Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the sum of the quota applying to position ex220410 and ex220421 and the quota applying to position ex220429 reaches a maximum of 98000 hl.

(2) Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transfering quantities from the quota applying to position ex220429 to the quota applying to positions ex220410 and ex220421.

CN code | Description | Applicable duty | Annual Quantity (hl) | Yearly increase (hl) | Specific provisions |

ex220410 ex220421 | Quality sparkling wine Wine of fresh grapes | exemption | 44000 | 10000 | (1)(2) |

ex220429 | Wine of fresh grapes | exemption | 29000 | 0 | (2) |

2. The Community shall grant a preferential zero-duty within tariff quotas as mentioned under point 1, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Republic of Croatia.

3. Imports into the Republic of Croatia of the following products originating in the Community shall be subject to the concessions set out below from 1 August 2007:

(1) Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the quota reaches a maximum of 18000 hl.

Croatian customs tariff code | Description | Applicable duty | Annual Quantities (hl) | Yearly increase (hl) | Specific provisions |

ex220410 ex220421 | Quality sparkling wine Wine of fresh grapes | exemption | 14000 | 800 | (1) |

ex220429 | Wine of fresh grapes | exemption | 8000 | 0 | |

ex2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | 50 % of MFN | 900 | 0 | |

4. The Republic of Croatia shall grant a preferential zero-duty within tariff quotas as mentioned under point 3, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Community.

5. This Agreement shall cover wine

(a) which has been produced from fresh grapes wholly produced and harvested in the territory of the Contracting Party in question, and

(b) (i) originating in the EU, which has been produced in accordance with the rules governing the oenological practices and processes referred to in Title V of Council Regulation (EC) No 1493/1999;

(ii) originating in the Republic of Croatia, which has been produced in accordance with the rules governing the oenological practices and processes in conformity with the Croatian law. These oenological rules referred to shall be in conformity with the Community legislation.

6. Imports of wine under the concessions provided in this Agreement will be subject to the presentation of a certificate issued by a mutually recognised official body appearing on the lists drawn up jointly, to the effect that the wine in question complies with point 5(b).

7. The Contracting Parties shall examine no later than in the first quarter of 2005 the opportunities for granting each other further concessions taking into account the development of wine trade between the Contracting Parties.

8. The Contracting Parties shall ensure that the benefits granted reciprocally are not called into question by other measures.

9. Consultations are to take place at the request of either Contracting Party on any problem relating to the way this Agreement operates.

10. This Agreement shall apply, on the one hand, in the territories in which the Treaty establishing the European Community is applied and under the conditions laid down in that Treaty and, on the other hand, in the territory of the Republic of Croatia.

"

--------------------------------------------------

ANNEX X

"

PROTOCOL 4

concerning the definition of the concept of "originating products" and methods of administrative cooperation for the application of the provisions of this agreement between the Community and Croatia

TABLE OF CONTENTS

TITLE I GENERAL PROVISIONS

Article 1 Definitions

TITLE II DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2 General requirements

Article 3 Cumulation in the Community

Article 4 Cumulation in Croatia

Article 5 Wholly obtained products

Article 6 Sufficiently worked or processed products

Article 7 Insufficient working or processing

Article 8 Unit of qualification

Article 9 Accessories, spare parts and tools

Article 10 Sets

Article 11 Neutral elements

TITLE III TERRITORIAL REQUIREMENTS

Article 12 Principle of territoriality

Article 13 Direct transport

Article 14 Exhibitions

TITLE IV DRAWBACK OR EXEMPTION

Article 15 Prohibition of drawback of, or exemption from, customs duties

TITLE V PROOF OF ORIGIN

Article 16 General requirements

Article 17 Procedure for the issue of a movement certificate EUR.1

Article 18 Movement certificates EUR.1 issued retrospectively

Article 19 Issue of a duplicate movement certificate EUR.1

Article 20 Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

Article 21 Accounting segregation

Article 22 Conditions for making out an invoice declaration

Article 23 Approved exporter

Article 24 Validity of proof of origin

Article 25 Submission of proof of origin

Article 26 Importation by instalments

Article 27 Exemptions from proof of origin

Article 28 Supporting documents

Article 29 Preservation of proof of origin and supporting documents

Article 30 Discrepancies and formal errors

Article 31 Amounts expressed in euro

TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32 Mutual assistance

Article 33 Verification of proofs of origin

Article 34 Dispute settlement

Article 35 Penalties

Article 36 Free zones

TITLE VII CEUTA AND MELILLA

Article 37 Application of the Protocol

Article 38 Special conditions

TITLE VIII FINAL PROVISIONS

Article 39 Amendments to the Protocol

List of Annexes

ANNEX I: Introductory notes to the list in Annex II

ANNEX II: List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status

ANNEX III: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1

ANNEX IV: Text of the invoice declaration

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a) "manufacture" means any kind of working or processing including assembly or specific operations;

(b) "material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c) "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(d) "goods" means both materials and products;

(e) "customs value" means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

(f) "ex-works price" means the price paid for the product ex works to the manufacturer in the Community or in Croatia in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

(g) "value of materials" means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in Croatia;

(h) "value of originating materials" means the value of such materials as defined in (g) applied mutatis mutandis;

(i) "value added" shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Articles 3 and 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in Croatia;

(j) "chapters" and "headings" mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as "the Harmonised System" or "HS";

(k) "classified" refers to the classification of a product or material under a particular heading;

(l) "consignment" means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

(m) "territories" includes territorial waters.

TITLE II

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2

General requirements

1. For the purpose of implementing this Agreement, the following products shall be considered as originating in the Community:

(a) products wholly obtained in the Community within the meaning of Article 5;

(b) products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 6.

2. For the purpose of implementing this Agreement, the following products shall be considered as originating in Croatia:

(a) products wholly obtained in Croatia within the meaning of Article 5;

(b) products obtained in Croatia incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Croatia within the meaning of Article 6.

Article 3

Bilateral cumulation in the Community

Materials originating in Croatia shall be considered as materials originating in the Community when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 7(1).

Article 4

Bilateral cumulation in Croatia

Materials originating in the Community shall be considered as materials originating in Croatia when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 7(1).

Article 5

Wholly obtained products

1. The following shall be considered as wholly obtained in the Community or in Croatia:

(a) mineral products extracted from their soil or from their seabed;

(b) vegetable products harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of Croatia by their vessels;

(g) products made aboard their factory ships exclusively from products referred to in (f);

(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

(k) goods produced there exclusively from the products specified in (a) to (j).

2. The terms "their vessels" and "their factory ships" in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

(a) which are registered or recorded in a Member State of the Community or in Croatia;

(b) which sail under the flag of a Member State of the Community or of Croatia;

(c) which are owned to an extent of at least 50 per cent by nationals of a Member State of the Community or of Croatia, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the Community or of Croatia and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;

(d) of which the master and officers are nationals of a Member State of the Community or of Croatia;

and

(e) of which at least 75 per cent of the crew are nationals of a Member State of the Community or of Croatia.

Article 6

Sufficiently worked or processed products

1. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.

The conditions referred to above indicate, for all products covered by the Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:

(a) their total value does not exceed 10 per cent of the ex-works price of the product;

(b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.

3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing

1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:

(a) preserving operations to ensure that the products remain in good condition during transport and storage;

(b) breaking-up and assembly of packages;

(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

(d) ironing or pressing of textiles;

(e) simple painting and polishing operations;

(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;

(g) operations to colour sugar or form sugar lumps;

(h) peeling, stoning and shelling, of fruits, nuts and vegetables;

(i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);

(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;

(m) simple mixing of products, whether or not of different kinds;

(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

(o) a combination of two or more operations specified in (a) to (n);

(p) slaughter of animals.

2. All operations carried out either in the Community or in Croatia on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 8

Unit of qualification

1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.

It follows that:

(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;

(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Protocol.

2. Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 9

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 10

Sets

Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.

Article 11

Neutral elements

In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

(d) goods which do not enter and which are not intended to enter into the final composition of the product.

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1. Except as provided for in Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Community or in Croatia.

2. Except as provided for in Articles 3 and 4, where originating goods exported from the Community or from Croatia to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) the returning goods are the same as those exported;

and

(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the Community or Croatia on materials exported from the Community or from Croatia and subsequently re-imported there, provided:

(a) the said materials are wholly obtained in the Community or in Croatia or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported;

and

(b) it can be demonstrated to the satisfaction of the customs authorities that:

(i) the re-imported goods have been obtained by working or processing the exported materials;

and

(ii) the total added value acquired outside the Community or Croatia by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end-product for which originating status is claimed.

4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the Community or Croatia. But where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end-product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside the Community or Croatia by applying the provisions of this Article, shall not exceed the stated percentage.

5. For the purposes of applying the provisions of paragraphs 3 and 4, "total added value" shall be taken to mean all costs arising outside the Community or Croatia, including the value of the materials incorporated there.

6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6(2) is applied.

7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.

8. Any working or processing of the kind covered by the provisions of this Article and done outside the Community or Croatia shall be done under the outward processing arrangements, or similar arrangements.

Article 13

Direct transport

1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Community and Croatia. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of the Community or Croatia.

2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:

(a) a single transport document covering the passage from the exporting country through the country of transit; or

(b) a certificate issued by the customs authorities of the country of transit:

(i) giving an exact description of the products;

(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used;

and

(iii) certifying the conditions under which the products remained in the transit country; or

(c) failing these, any substantiating documents.

Article 14

Exhibitions

1. Originating products, sent for exhibition in a country other than the Community and Croatia and sold after the exhibition for importation in the Community or in Croatia shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these products from the Community or from Croatia to the country in which the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that exporter to a person in the Community or in Croatia;

(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition;

and

(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

1. Non-originating materials used in the manufacture of products originating in the Community or in Croatia for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or in Croatia to drawback of, or exemption from, customs duties of whatever kind.

2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or in Croatia to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.

3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.

4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.

5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

1. Products originating in the Community shall, on importation into Croatia and products originating in Croatia shall, on importation into the Community benefit from the Agreement upon submission of either:

(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or

(b) in the cases specified in Article 22(1), a declaration, subsequently referred to as the "invoice declaration", given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 27, benefit from the Agreement without it being necessary to submit any of the documents referred to above.

Article 17

Procedure for the issue of a movement certificate EUR.1

1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.

2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are hand-written, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4. A movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the Community or of Croatia if the products concerned can be considered as products originating in the Community or in Croatia and fulfil the other requirements of this Protocol.

5. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.

7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 18

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances;

or

(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.

2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.

3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding file.

4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase in English:

"ISSUED RETROSPECTIVELY".

5. The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box of the movement certificate EUR.1.

Article 19

Issue of a duplicate movement certificate EUR.1

1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

2. Th