CN code Description From the date of entry into force to 31.12.2005 (%) From 1.1.2006 to 31.12.2006 (%) From 1.1.2007 (%)

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

0403 10 – Yoghurt

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

– – – In powder, granules or other solid forms, of a milk fat content, by weight:

0403 10 51 – – – – Not exceeding 1,5 % 11 8 0

0403 10 53 – – – – Exceeding 1,5 % but not exceeding 27 % 11 8 0

0403 10 59 – – – – Exceeding 27 % 11 8 0

– – – Other, of a milk fat content, by weight:

0403 10 91 – – – – Not exceeding 3 % 11 8 0

0403 10 93 – – – – Exceeding 3 % but not exceeding 6 % 11 8 0

0403 10 99 – – – – Exceeding 6 % 11 8 0

0403 90 – Other:

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

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

0403 90 71 – – – – Not exceeding 1,5 % 11 8 0

0403 90 73 – – – – Exceeding 1,5 % but not exceeding 27 % 11 8 0

0403 90 79 – – – – Exceeding 27 % 11 8 0

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

0403 90 91 – – – – Not exceeding 3 % 11 8 0

0403 90 93 – – – – Exceeding 3 % but not exceeding 6 % 11 8 0

0403 90 99 – – – – Exceeding 6 % 11 8 0

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

0405 20 – Dairy spreads:

0405 20 10 – – Of a fat content, by weight, of 39 % or more but less than 60 % 0 0 0

0405 20 30 – – Of a fat content, by weight, of 60 % or more but not exceeding 75 % 0 0 0

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

0710 40 00 – Sweet corn 0 0 0

0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:

0711 90 – Other vegetables; mixtures of vegetables:

0711 90 30 – – – Sweet corn 0 0 0

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:

1302 12 00 – – Of liquorice 0 0 0

1302 13 00 – – Of hops 0 0 0

– – Of pyrethrum or of the roots of plants containing rotenone

1302 19 – – Other:

ex 1302 19 90 – – – Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations 0 0 0

ex 1302 19 90 – – – – Medicinal 0 0 0

1302 20 – Pectic substances, pectinates and pectates:

1302 20 10 – – Dry 0 0 0

1302 20 90 – – Other 0 0 0

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

1302 31 00 – – Agar-agar 0 0 0

1302 32 – – Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:

1302 32 10 – – – Of locust beans or locust bean seeds 0 0 0

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:

1516 20 – Vegetable fats and oils and their fractions:

1516 20 10 – – Hydrogenated castor oil, so called ‘opal-wax’ 0 0 0

1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516:

1517 10 – Margarine, excluding liquid margarine:

1517 10 10 – – Containing, by weight, more than 10 % but not more than 15 % of milk fats 15 10 0

1517 90 – Other:

1517 90 10 – – Containing, by weight more than 10 % but not more than 15 % of milk fats 0 0 0

– – Other:

1517 90 93 – – – Edible mixtures or preparations of a kind used as mould-release preparations 0 0 0

1518 00 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:

1518 00 10 – Linoxyn 0 0 0

– Other:

1518 00 91 – – Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 0 0 0

– – Other:

1518 00 95 – – – Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions 0 0 0

1518 00 99 – – – Other 0 0 0

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

1521 10 00 – Vegetable waxes 0 0 0

1521 90 – Other:

1521 90 10 – – Spermaceti, whether or not refined or coloured 0 0 0

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

1521 90 91 – – – Raw 0 0 0

1522 00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:

1522 00 10 – Degras 0 0 0

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

1702 90 10 – – Chemically pure maltose 0 0 0

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

1704 10 – Chewing gum, whether or not sugar-coated:

– – Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose):

1704 10 11 – – – Gum in strips 4 0 0

1704 10 19 – – – Other 4 0 0

– – Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose):

1704 10 91 – – – Gum in strips 4 0 0

1704 10 99 – – – Other 4 0 0

1704 90 – Other:

1704 90 10 – – Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances 0 0 0

1704 90 30 – – White chocolate 5 0 0

– – Other:

1704 90 51 – – – Pastes, including marzipan, in immediate packings of a net content of 1 kg or more 3 0 0

1704 90 55 – – – Throat pastilles and cough drops 5 0 0

1704 90 61 – – – Sugar-coated (panned) goods 10 0 0

– – – Other:

1704 90 65 – – – – Gum confectionery and jelly confectionery including fruit pastes in the form of sugar confectionery 10 0 0

1704 90 71 – – – – Boiled sweets whether or not filled 11 0 0

1704 90 75 – – – – Toffees, caramels and similar sweets 11 0 0

– – – – Other:

1704 90 81 – – – – – Compressed tablets 11 0 0

1704 90 99 – – – – – Other 11 0 0

1803 Cocoa paste, whether or not defatted:

1803 10 00 – Not defatted 0 0 0

1803 20 00 – Wholly or partly defatted 0 0 0

1804 00 00 Cocoa butter, fat and oil 0 0 0

1805 00 00 Cocoa powder, not containing added sugar or other sweetening matter 0 0 0

1806 Chocolate and other food preparations containing cocoa:

1806 10 – Cocoa powder, containing added sugar or other sweetening matter: 0 0 0

1806 20 – Other preparations in block, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:

1806 20 10 – – Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat 0 0 0

1806 20 30 – – Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk fat 0 0 0

– – Other:

1806 20 50 – – Containing 18 % or more by weight of cocoa butter 10 0 0

1806 20 70 – – – Chocolate milk crumb 10 0 0

1806 20 80 – – – Chocolate flavour coating 10 0 0

1806 20 95 – – – Other 10 0 0

– Other, in blocks, slabs or bars:

1806 31 00 – – Filled 22,5 0 0

1806 32 – – Not filled

1806 32 10 – – – With added cereal, fruit or nuts 40 20 0

1806 32 90 – – – Other 22,5 0 0

1806 90 – Other:

– – Chocolate and chocolate products:

– – – Chocolates, whether or not filled:

1806 90 11 – – – – Containing alcohol 22,5 0 0

1806 90 19 – – – – Other 40 20 0

– – – Other:

1806 90 31 – – – – Filled 40 20 0

1806 90 39 – – – – Not filled 40 20 0

1806 90 50 – – Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa 40 20 0

1806 90 60 – – Spreads containing cocoa 40 20 0

1806 90 70 – – Preparations containing cocoa for making beverages 30 20 0

1806 90 90 – – Other 30 20 0

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:

1901 20 00 – Mixes and doughs for the preparation of bakers' wares of heading 1905 20 10 0

1901 90 – Other:

– – Malt extract:

1901 90 11 – – – With a dry extract content of 90 % or more by weight 0 0 0

1901 90 19 – – – Other 0 0 0

– – Other:

1901 90 91 – – – Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404 0 0 0

1901 90 99 – – – Other 0 0 0

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:

1902 11 00 – – Containing eggs 15 10 0

1902 19 – – Other 15 10 0

1902 20 – Stuffed pasta whether or not cooked or otherwise prepared

– – Other:

1902 20 91 – – – Cooked 13 10 0

1902 20 99 – – – Other 13 10 0

1902 30 – Other pasta 15 10 0

1902 40 – Couscous 0 0 0

1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); 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:

1904 10 – Prepared foods obtained by the swelling or roasting of cereals or cereal products:

1904 10 10 – – Obtained from maize 23 15 0

1904 10 30 – – Obtained from rice 0 0 0

1904 10 90 – – Other: 0 0 0

1904 20 – Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:

1904 20 10 – – Preparation of the Müsli type based on unroasted cereal flakes 0 0 0

– – Other:

1904 20 91 – – – Obtained from maize 23 15 0

1904 20 95 – – – Obtained from rice 0 0 0

1904 20 99 – – – Other 0 0 0

1904 30 00 – Bulgur wheat 0 0 0

1904 90 – Other:

1904 90 10 – – Rice 0 0 0

1904 90 80 – – Other 0 0 0

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:

1905 10 00 – Crispbread 0 0 0

1905 20 – Gingerbread and the like:

1905 20 10 – – Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose) 7 5 0

1905 20 30 – – Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expressed as sucrose) 7 5 0

1905 20 90 – – Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose) 25 25 0

– Sweet biscuits; waffles and wafers:

1905 31 – – Sweet biscuits:

– – – Completely or partially coated or covered with chocolate or other preparations containing cocoa:

1905 31 11 – – – – In immediate packings of a net content not exceeding 85 g 20 10 0

1905 31 19 – – – – Other 20 10 0

– – – Other:

1905 31 30 – – – – Containing 8 % or more by weight of milk fats 20 10 0

– – – – Other:

1905 31 91 – – – – – Sandwich biscuits 12 8 0

1905 31 99 – – – – – Other 12 8 0

1905 32 – – Waffles and wafers:

1905 32 05 – – – With a water content exceeding 10 % by weight 12 8 0

– – – Other

– – – – Completely or partially coated or covered with chocolate or other preparations containing cocoa:

1905 32 11 – – – – – In immediate packings of a net content not exceeding 85 g 20 10 0

1905 32 19 – – – – – Other 20 10 0

– – – – Other:

1905 32 91 – – – – – Salted, whether or not filled 12 8 0

1905 32 99 – – – – – Other 18 10 0

1905 40 – Rusks, toasted bread and similar toasted products: 0 0 0

1905 90 – Other:

1905 90 10 – – Matzos 0 0 0

1905 90 20 – – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 0 0 0

– – Other:

1905 90 30 – – – Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat 20 10 0

1905 90 45 – – – Biscuits 12 8 0

1905 90 55 – – – Extruded or expanded products, savoury or salted 12 8 0

– – – Other:

1905 90 60 – – – – With added sweetening matter 12 8 0

1905 90 90 – – – – Other 18 10 0

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

2001 90 – Other:

2001 90 30 – – Sweet corn (Zea mays var. saccharata) 0 0 0

2001 90 40 – – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch 0 0 0

2001 90 60 – – Palm hearts 0 0 0

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

2004 10 – Potatoes:

– – Other

2004 10 91 – – – In the form of flour, meal or flakes 25 15 0

2004 90 – Other vegetables and mixtures of vegetables:

2004 90 10 – – Sweet corn (Zea mays var. saccharata) 0 0 0

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

2005 20 – Potatoes:

2005 20 10 – – In the form of flour, meal or flakes 15 10 0

2005 80 00 – Sweet corn (Zea mays var. saccharata) 0 0 0

2008 Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:

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

2008 91 00 – – Palm hearts 0 0 0

2008 99 – – Other:

– – – Not containing added spirit:

– – – – Not containing added sugar:

2008 99 85 – – – – – Maize (corn), other than sweet corn (Zea mays var. saccharata)

2008 99 91 – – – – – Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch 0 0 0

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 0 0 0

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

2102 10 – Active yeasts:

2102 10 10 – – Culture yeast 0 0 0

– – Baker's yeast:

2102 10 31 – – – Dried 25 25 0

2102 10 39 – – – Other 25 25 0

2102 10 90 – – Other 15 15 0

2102 20 – Inactive yeasts; other single-cell micro-organisms, dead: 0 0 0

2102 30 00 – Prepared baking powders 10 5 0

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

2103 10 00 – Soya sauce 0 0 0

2103 20 00 – Tomato ketchup and other tomato sauces 25 10 0

2103 30 – Mustard flour and meal and prepared mustard:

2103 30 10 – – Mustard flour 22 22 0

2103 30 90 – – Prepared mustard 40 40 0

2103 90 – Other: 0 0 0

2104 Soups and broths and preparations therefor; homogenised composite food preparations: 5 2 0

2105 00 Ice cream and other edible ice, whether or not containing cocoa:

2105 00 10 – Containing no milk fats or containing less than 3 % by weight of such fats 35 20 0

– Containing by weight of milk fats:

2105 00 91 – – 3 % or more but less than 7 % 22,5 0 0

2105 00 99 – – 7 % or more 22,5 0 0

2106 Food preparations not elsewhere specified or included:

2106 10 – Protein concentrates and textured protein substances 7 7 0

2106 90 – Other:

2106 90 10 – – Cheese fondues 18 18 0

2106 90 20 – – Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages 40 40 0

– – Other:

2106 90 92 – – – Containing no milk fats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch: 18 18 0

2106 90 98 – – – Other 18 18 0

2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: 20 10 0

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: 20 10 0

2203 00 Beer made from malt: 35 25 0

2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 60 60 0

2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength 95 95 0

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

2208 20 – Spirits obtained by distilling grape wine or grape marc 60 60 0

2208 30 – Whiskies 35 35 0

2208 40 – Rum and taffia 60 60 0

2208 50 – Gin and Geneva 60 60 0

2208 60 – Vodka 60 60 0

2208 70 – Liqueurs and cordials 60 60 0

2208 90 – Other 60 60 0

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

2402 10 00 – Cigars, cheroots and cigarillos, containing tobacco 60 60 0

2402 20 – Cigarettes containing tobacco 98 98 0

2402 90 00 – Other 98 98 0

2403 Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences: 98 98 0

2403 10 – Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

2403 10 10 – – In immediate packings of a net content not exceeding 500 g 98 98 0

2403 10 90 – – Other 98 98 0

– Other:

2403 91 00 – – ‘Homogenised’ or ‘reconstituted’ tobacco 98 98 0

2403 99 – – Other:

2403 99 10 – – – Chewing tobacco and snuff 98 98 0

2403 99 90 – – – Other 98 98 0

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

– Other polyhydric alcohols:

2905 44 – – D-glucitol (sorbitol):

– – – Other:

2905 44 91 – – – – Containing 2 % or less by weight of D-mannitol, calcutated on the D-glucitol content 16 16 0

2905 44 99 – – – – Other 16 16 0

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:

3302 10 – Of a kind used in the food or drink industries

– – – – Other:

3302 10 21 – – – – – 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 0 0 0

3302 10 29 – – – – – Other 0 0 0

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

3823 11 00 – – Stearic acid 0 0 0

3823 12 00 – – Oleic acid 0 0 0

3823 13 00 – – Tall oil fatty acids 0 0 0

3823 19 – – Other:

3823 19 10 – – – Distilled fatty acids 0 0 0